INTERPRETATION OF COST ACCOUNTS 367 



The figures of this Swine account are used for the Com- 

 parative Analysis which is shown in Illustration 70. 



The Swine account as presented in Illustration 69 con- 

 tains a credit of $200 for swine which were lost by cholera. 

 The debit that was made on Jan. 25, 1917, to offset this 

 credit was placed in the Loss and Gain account. The lat- 

 ter account, then, contains two items relating to swine dur- 

 ing the year. The one for $200 on Jan. 25, 1917, indicates 

 a loss of an extraordinary nature. The one on Feb. 28, 

 1917, for $10 is the loss on general operations in swine for 

 the year. This method of recording unusual losses in live- 

 stock is explained under "Death of Livestock," Chapter 

 VII. 



ILLUSTRATION 69 



SWINE ACCOUNT CLOSED AND READY FOR ANALYSIS 

 Swine 



1916 



Mar. 1 Inventory $400 . 00 



1917 



Feb. 28 Feed for year . . 81 . 00 



Feb. 28 Labor 10.10 



Feb. 28 Horse Labor ... .60 



Feb. 28 Bldg. Expense. . 3 . 00 



Feb. 28 Int. on hog lot.. 4.00 



Feb. 28 Equipt. Exp. . . .60 



Feb. 28 General Exp ... .70 



1917 

 Mar. 



$500.00 



1 Inventory $150.00 



1916 



Dec. 22 Cash Sale $140.00 



1917 



Jan. 25 Died of cholera 200.00 



Feb. 28 Inventory 150.00 



Feb. 28 Loss and Gain. 10.00 



$500.00 



The Comparative Analysis of Swine Account presented 

 in Illustration 70, shows the general form and contents of 



