INTERPRETATION OF COST ACCOUNTS 357 



year. It includes the number of bushels husked, plus the 

 estimated number of bushels on the stalks cut for other 

 purposes (11091/0 plus 1216 plus 200 = 2625%). 



(4) The sum of the five items immediately above. 



(5) This is the quotient of 254.10 divided by 57, the lat- 

 ter being the number of acres planted in corn. 



(6) This figure, 9.7 cents per bushel, is the quotient of 

 254.10 divided by 2625y 2 [See (3)]. 



(7) Obtained by addition of (2) and (5). 



(8) Obtained by addition of (3) and (6). 



(9) The sum of (1) and (4). 



(10) The inventory at the beginning of the year is taken 

 from the Corn account, it being the first debit item there- 

 in. It should be noted that in the column for the year 

 ended Feb. 28, 1919, the result (10) is the same as result 

 (12) in the year ended Feb. 28, 1918. Likewise, result 

 (10) in the year ended Feb. 28, 1918, is the same as result 

 (12) in the year ended Feb. 28, 1917. 



(11) The sum of (9) and (10). 



(12) The inventory at the close of the year is taken 

 from the Corn account, it being the last item on the credit 

 side, in Illustration 63. 



(13) The difference between (11) and (12). 



(14) This is the sujn of the three items above, which 

 items are obtained from the credit side of the Corn ac- 

 count. 



(15) This is the same as (14). 



(16) This is the same as (13). 



(17) The difference between (15) and (16). 



(18) This net gain per acre planted is the quotient 

 of 2708.91 [result (17)] divided by 57, the number of 

 acres planted. 



A Study of the Comparative Analysis. After complet- 

 ing the Comparative Analysis of a given crop for any year, 

 as presented in Illustration 64, it is highly desirable for 



