366 FARM ACCOUNTING 



at the top of Illustrations 63 and 68. Item 6 is obtained 

 by dividing the total production cost (item 4) by the num- 

 ber of bushels or tons harvested (item 2). It may be taken 

 from the Field account, also. 



A table similar to the one just described is subject to 

 modification to suit conditions and the demands of tin* 

 farmer. By comparing the Production Record of Field No. 

 5 with other fields in any one year or series of years, conclu- 

 sions may be drawn as to the relative value of different 

 kinds of fertilizer, rotation of crops, methods and time of 

 plowing and other facts of interest and value. 



In such a comparison the most essential elements to note 

 are items 3, 6 and 7, as numbered in Illustration ()8. The 

 bushels or tons per acre used in connection with the facts 

 concerning the treatment of the soil are very essential. 



A very good way to study the cropping situation in r-n- 

 eral is to use the Field Production Record < Illustration 68) 

 along with the Crop Analysis (Illustrations 64 and 66) or 

 the Crop Production Record (Illustration 67). Such a 

 study must be careful and thorough in order to get results 

 that will be effective. The more one studies siieh tables, 

 the more he finds to assist him in directing the policies of 

 'he farm. 



Compajison of Livestock. It has been pointed out that 

 general policies in connection with the growing of crop 

 a farm may be influenced considerably through the prep- 

 aration of analytical and comparative tables, all of which 

 are prepared primarily from the ledger accounts. In a 

 similar manner the raising of livestock may be influenced 

 by a study of comparative results arising from the oper- 

 ations of two or more classes of stock over a period of two 

 or more years. 



Using the Swine account as typical of livestock, the de- 

 tails of an account after closing at the end of a fiscal year 

 are presented in Illustration 69. 



