INTERPRETATION OF COST ACCOUNTS 383 



of producing and harvesting, (e) the total cost per acre, 

 (f) the total cost per bushel, (g) the cost of the crop 

 sold and used, (h) net gain for the year, (i) net gain per 

 acre planted? 



12. What benefits might accrue from a comparative study of 



the analysis of several crop accounts? 



13. What are the six main parts into which a crop is divided 



for the purpose of preparing a Comparative Crop Pro- 

 duction and Cost Record? 



14. State the essential points to be brought out in the prepara- 



tion of a Comparative Field Production Record. How 

 can such a record be used to assist in farm management? 



15. What are the essential points to be emphasized in the Com- 



parative Analysis of a Livestock Account? 



16. Considering Illustration 70, state what conclusions may be 



drawn from any variations in each of the items num- 

 bered (1) to (16) inclusive. 



17. What difficulties are encountered in attempting to find the 



net cost of producing egg's or milk? 



18. How may accounts be used to assist in a decision to alter 



present policies of management? 



19. Of what use are the cost accounts and records in an attempt 



to handle labor and horse labor to the best advantage? 



20. What data should one try to obtain in order to test the 



economic utilization of labor or horse labor? 



21. Referring to Illustration 72, what is the average number 



of work horses on farms of various sizes? How many 

 crop acres per work horse are there on the average farm 

 in the investigation? 



22. Referring to Illustration 73, what can you say as to the 



relative time required per acre of each of the more 

 prominent crops? The time required for raising various 

 kinds of livestock? 



23. How may the accounts be used in helping to decide upon 



certain miscellaneous questions of policy? In initiating 

 new projects? 



