356 



FARM ACCOUNTING 



ILLUSTRATION 65 



A CORRELATION OF THE CORN ACCOUNT AND ITS ANALYSIS 

 (AMOUNTS, SAME AS CORN ACCOUNT ILLUSTRATION 63) 



Corn (Year 1917) 



$4,293.22 



$4,293.22 



Considering Illustration 64 again and the figures for the 

 year ended Feb. 28, 1918, the amounts bearing numbers 

 to the left are obtained as follows: 



(1) The sum of the items above it. 



(2) The $11.83 per acre is found by dividing 674.21 by 

 57. The latter figure is the total acreage of Fields Nos. 5, 

 6 and 7, obtained from the accounts or the farm plot, thus: 



Field No. 5 25 acres 



Field No. 6 25^ acres 



Field No. 7 V/ 2 acres 



57 acres 





(3) The 25.7 cents per bushel is obtained by dividinir 

 674.21 by 2625M>. The latter figure is the number of 

 bushels of corn harvested from the several fields during the 



