INTERPRETATION OF COST ACCOUNTS 365 



line of such a production record for Field No. 5. A 

 arate record is prepared for each field. 



ILLUSTRATION 68 



COMPARATIVE FIELD PRODUCTION RECORD 

 Field No. 525 Acres 



In the preparation of the Comparative Field Production 

 Record, item 1 may be obtained from the farm plot; but 

 more often it comes from the memory of the farmer. Item 



2 is obtained from the ledger account. In this instance 

 the 1109!/2 comes from Field No. 5 account of Illustration 

 63. Likewise item 4 comes from the same account. Items 



3 and 5 are obtained by division as indicated, the divisor 

 25 being the number of acres in Field No. 5, as indicated 



