360 FARM ACCOUNTING 



in comparison with other crops for the same series of years. 

 The Comparative Analysis of a crop account, then, af- 

 fords an opportunity for studying conditions and methods 

 with a view to making a greater net gain from the crop 

 greater both in the aggregate and per acre planted. All 

 that has been presented in discussing Corn account applies 

 to any other crop account. Similar Comparative Analysis 

 sheets could be made for each crop. If feasible in any case, 

 and especially when a columnar book can be obtained for 

 the purpose, it is better to have more than three years' re- 

 sults compared. In a good bound columnar book ten years' 

 results could bo summari/ed by writing the items of cost 

 and income only once at the left of the page. 



Comparison of Several Crops. Aside from having an 

 analysis of each crop as outlined above, considerable bene- 

 fit is to be derived from an anal\ -sis nf all of the crops pro- 

 duced in a given year. In such an analysis, the same out- 

 line \\ould he used as that presented in Illustration r4, the 

 only change bring in the heading of the money columns. 

 Comparative Analysis of Crop Accounts is the title of 

 such a table. Illustration 66 presents the general form 

 to be used. 



In tin- use of an analysis like that shown in Illustration 

 66, the word "bushel" as used in Illustration n'4 could he 

 changed to n-ad "bushel or ton." as occasion demanded 

 The figures for oats, wheat and other crops could be ..b 

 tained from an analysis of the ledger accounts or from the 

 Conipai'ative Analysis of Oats. Wheat or other account, it 

 such jmalyM> was prepared first. 



Comparative Crop Production and Costs. The Compar- 

 ative Analysis of Crop accounts as presented in Illustra- 

 tions 64 and 66, represent only one of several possible types 

 available for arranging the results of the ledger account 

 into a form that may be used as a basis for constructive 

 criticism. 



