INTERPRETATION OF COST ACCOUNTS 377 



ILLUSTRATION 72 



TABLE XX RELATION OF THE SIZE OF THE FARM TO THE NUMBER 



OF CROP ACRES ON WHICH A HORSE CAN BE UTILIZED 



ON 700 FARMS IN INDIANA, ILLINOIS AND IOWA 



The standard number of work units required for per- 

 forming various operations on the farm has been presented 

 in Farmers' Bulletin 661. Illustration 73 shows the work 

 units which may be followed in determining the number 

 of horses and men to have on a farm; or to compare with 

 known conditions on a farm. 



Miscellaneous Questions of Policy. Aside from the 

 handling of labor there are a number of other questions of 

 farm management that can be settled by a careful exam- 

 ination of accounts and records. 



The feed records and feed summary may be used in a 

 study of the relative values of different feeds; or in other 



