314 FARM ACCOUNTING 



$320; mill feed including salt, $47.28; Field No. 6 (Pasture), 

 3500 days at 5c, $175; by-products, 500 days at 5c, $25. 



Straw used for bedding was valued at $20, being 3 tons used 

 for cattle and 7 tons for horses, each calculated at $2 a ton. 



The labor record for the year showed the following hours 

 spent on each farm element: cattle, 710; horses, 500; swine, 

 420; poultry, 20; corn, 480; oats, 370, of which 160 hours were 

 worked by neighbors ; wheat, 405, of which 180 hours were worked 

 by neighbors; barley, 30; soy beans, 20; hay, 580, of which 60 

 hours were worked by neighbors; mill feed, 8; silage, 380, of 

 which 40 hours were worked by neighbors; Field No. 1, 325; 

 Field No. 2, 240; Field No. 3, 15; Field No. 4, 205; Field No. 5a, 

 ~!u; seed, 7; exchange labor (for neighbors), 455; household 

 (incliKling time spent by laborers and proprietor on garden and 

 orchard), 270; silo agency (Dr. Silo Commission account), 110; 

 I'xiuipment Expense, 130; General Expense, 435; Field No. 2- 

 liuii. s:> ; Field NO. :{-i!iiii. 190, 



Note: Make a separate entry for the Field No. 2-1916, and 

 Field No. 3-1916, labor. In posting, however, post to Field No. 2 

 and Field No. 3 accounts, respectively, and indicate in the ledger 

 explanation columns that they are for 1916. They will then be 

 considered as inventories to carry down at the close of the year. 



The horse labor record for the year showed the following 

 hours spent <>n each farm element: cattle, 105; swine, 80; corn, 

 900; oats, 260, of which 100 hours were by neighbors' horses; 

 wheat, 325, of which 1'JO hours were by neighbors' horses; bar- 

 ley, 35; soy beans, 25; hay, 490; mill feed, 15; silage, 'J40; 

 Field No. 1, 900; Field No. 2, 535; Field No. 3, 10; Field No. 4, 

 575; Field No. 5a, 1455; exchange labor (for neighbors), 230; 

 household, 200; silo agency, 40; equipment expense, 20; general 

 expense, 290; Field No. 2-1916, 255; Field No. 3-1916, 390. 



INSTRUCTIONS FOR CLOSINO 



1. Make entries in the cash journal for all transactions up to 

 but exclusive of those for the feed record. 



2. Post all entries made, leaving a full page for each account, 

 to take care of items in two succeeding years. 



