INTERPRETATION OF COST ACCOUNTS 369 



a statement designed to give facts concerning a specific 

 class of livestock. Similar statements are prepared for 

 cattle, sheep, poultry, or horses. In any case, the data in- 

 cluded in the Comparative Analysis would come from the 

 ledger account of the livestock in question. 



Preparation of Livestock Analysis. By referring to Il- 

 lustrations 69 and 70, it is noticed that the operations in 

 swine resulted in a loss of $10 from ordinary operations 

 in addition to a $200 loss from disease. A comparison 

 with the preceding year or years might tend to show what 

 caused the loss. 



The preparation of the Comparative Analysis of Swine 

 Account of Illustration 70 is taken up below in detail by 

 items. 



(1) The total cost of maintenance, $100, is the sum of 

 the seven amounts above it, each one of which is traceable 

 directly to the debit side of Swine account of Illustration 

 69. 



(2) Taken from the ledger account, being the first debit 

 entry for the year. 



(3) The sum of items (1) and (2). 



(4) Taken from the credit side of the Swine account. 



(5) Item (3) minus item (4). 



(6) Taken from the credit side of the Swine account. 



(7) Item (5) minus item (6). 



(8) & (9) Taken from, the credit side of the Swine ac- 

 count. 



(10) Sum of items (8) and (9). 



(11) Same as item (10). 



(12) Same as item (7). 



(13) Difference between items (11) and (12). In the 

 illustration, this result is a loss rather than a gain, hence 

 it is shown as $10, leaving the name of the item un- 

 changed as "net gain in ordinary s,wine. operations, for, 

 year," 



