COST ACCOUNTING 255 



Milk. The Household should be charged and Cattle 

 credited with the value of all milk produced, provided the 

 production of milk is merely incidental to the main objects 

 in farming. If any substantial amount of milk or cream is 

 sold, the statement above would not apply. 



When all milk is charged to the Household, it follows 

 that the Household should be credited for any milk, cream 

 or butter subsequently sold. Also, the Household is cred- 

 ited, and the Poultry, Swine or Cattle charged with any 

 skim-milk or butter-milk fed to the chickens, pigs or calves. 

 The entries for the production of milk and for the milk 

 products fed to livestock, are made only once a month. In 

 the meantime, memoranda are made to show quantities pro- 

 duced, or fed. 



Eggs. At the time of gathering eggs, a memorandum 

 should be made showing the number of eggs. At the close 

 of the month a fair average market value is placed on the 

 eggs and an entry made charging Household and crediting 

 Poultry with all the eggs gathered during the month. If 

 any eggs are sold from the premises, the Household is cred- 

 ited, and Cash (presumably) debited. 



This treatment places the burden for the details con- 

 cerning eggs upon the household. It can very often be 

 assigned to a young member of the family, thus relieving 

 farm accounting of some of its details. 



As in the case of milk, this method of accounting for eggs 

 applies to the general farm, and not to the poultry ranch. 



Garden. Under a cost system, considerable detail can 

 be avoided in connection with the garden products used, if 

 all expenses in connection with the garden are charged to 

 the Household, and all incomes from sale of garden truck 

 are credited to the Household. With this arrangement it 

 would not be necessary to keep a record of, nor make en- 

 tries for the garden truck used by the house. 



The Household is charged with the cost of plowing, plant- 



