364 FARM ACCOUNTING 



sold and fed as shown in Corn account (Illustration 63). 

 By arithmetical process it appears that lOBO 1 /^ bushels 

 should be left after the year's operations. If the farmer 

 examines the crib and thinks that that figure is "near 

 enough " he may use it. 



The other method of taking inventory of corn would 

 probably result in a shrinkage being shown. That is, if 

 the farmer measures the crib and calculates the number 

 of bushels, it would quite probably be less than the figures 

 obtained by performing the arithmetical work in connec- 

 tion with the Corn account. 



Line 19 of Illustration 67 indicates where the crop was 

 raised in each of the several years. This affords a com- 

 parison of methods of farming, rotation, fertilizing and 

 similar elements, if a record is made on the farm plot or 

 elsewhere of the conditions existing in the several fields. 



Comparative Production of All Crops. If it is found 

 desirable in any case to make a comparative study of sev- 

 eral crops produced in a given year, the form used in Illus- 

 tration 67 may be employed without changing the subject 

 matter. It is necessary only to substitute the names of the 

 crops at the heads of the columns in place of the years. 

 Such a table would bear the same relation to Illustration 

 67 that Illustration 66 bears to Illustration 64. 



By making such a table of information, one can study 

 the results of several crops together. Such a table is not 

 advocated as a general rule, since the same effect is to 

 be obtained by placing side by side the Comparative Pro- 

 duction Records of the several crops, prepared as in Illus- 

 tration 67. 



Comparison of Fields. As an aid to good farm man- 

 agement, a Comparative Field Production Record may be 

 prepared from year to year. Such a record could be 

 placed in a bound book having space for several years' 

 figures side by side. Illustration 68 shows a typical out- 



