CHAPTER IX 

 COST ACCOUNTING (CONTINUED) 



The Farm Plot. A plot of the farm is a convenient and 

 useful record to have on a farm. It is especially desirable 

 for use in connection with a cost system. It is not a part 

 of the accounting system proper, but may be sketched in 

 the back part of the ledger or cash journal. 



The plot may be elaborate, or it may be merely an out- 

 line sketch drawn roughly to some convenient scale, show- 

 ing the general dimensions, size and shape of the various 

 fields, cultivated or uncultivated. Each field should bear a 

 number to remain unchanged as long as possible. If it is 

 necessary to divide field No. 4, for example, into two parts, 

 they should be designated as 4a and 4b. 



From the viewpoint of farm management, the plot may 

 be used for a number of purposes. From an accounting 

 viewpoint, its chief advantage lies in the fact that it always 

 presents a ready reference for sizes, numbers and locations 

 of fields. If the plot is used for recording rotations of 

 crops, and other data of similar importance, it may serve as 

 a means of comparing unit costs of production under vari- 

 ous methods of farming. 



Field Accounts General. As mentioned in the discus- 

 sion of Farm Crops in Chapter VI, detailed costs of pro- 

 duction are not kept in the crop accounts, but in accounts 

 with the various fields in which the crops are raised. There 

 are three principal reasons for keeping separate accounts 

 with the fields and crops. 



1. To afford a convenient and accurate means of ac- 



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