350 FARM ACCOUNTING 



Nos. 5, 6 and 7 and the Corn account as in Illustration 63, 

 the Comparative Analysis of Corn account appears as in 

 Illustration 64. The figures for the year 1917, ending 

 Feb. 28, 1918, are obtained from the accounts of Illustra- 

 tion 63. The others for the year ending Feb. 28, 1917, 

 are shown only to assist in discussing the analysis. A 

 study of the Comparative Analysis is necessary in order 

 to determine just how all the 1917 figures are obtained 

 from the accounts of Illustration 63. 



Preparation of the Comparative Analysis. The first 

 item for the year ended Feb. 28, 1918, in the comparative 

 analysis of Illustration 64, "Fertilizer $22.50," is obtained 

 from the field accounts of Illustration 63 in this manner: 



Field No. 5 Dr. On hand at start $36.00 



Less Cr. On hand at close 27.00 $9.00 



Field No. 6 Dr. On hand at start $8.00 



Dr. Applied in Year 22.00 



$30.00 

 Less Cr. On hand at close 19.60 10.40 



Field No. 7 Dr. On hand at start $2.00 



Dr. Applied in year 6.20 



$8.20 

 Less Cr. On hand at close . . 5. 10 3 . 10 



Total fertilizer consumed by crop of 1917. . $22.50 



The cost of seed is obtained by the mere process of add- 

 ing the three items as shown in the field accounts of Illus- 

 tration 63, thus: 



Field No. 5 $5.10 



Field No. 6 5.25 



Field No. 7.. 1.40 



Total seed used in 1917 corn crop. . $11 .75 



