INDEX 



419 



Closing, separate steps, 279 

 Closing entries, balances remain- 

 ing after, 52 



cost accounting, 280 



defined, 48, 57 



equality of debits and credits, 

 50 



field accounts, 247, 248 



Loss & Gain to Capital, 51 



partnership, 186 



posted from journal, 156 



rules for, 49, 50 

 Columnar books (See "cash 



journal") 



Commercial fertilizer, 135 

 Commissions, 268, 312, 319 

 Comparative inventory record, 



140, 142 



Comparative statements, 196 

 Comparative tables, use of, 348, 



357, 360 



Compound entries, 93 

 Consignee and consignor, 175, 



176 

 Consignments, entries, 176 



title to goods, 176 

 Constructive criticism, 223 

 Contracts, crops sold under, 168, 

 180, 200 



in writing, 181 

 Conversion table, feed, 407, 408 



wages, 404 405 

 Co-partnership articles, 188 

 Corn, profit in feeding, 392 

 Corn account, 148 



fodder, 253 



illustrated, 249, 251 



inventory, 147 



silage credited, 252, 311 



stalks fed, 257 



planting, 310 



Corporation stock, 200 

 Correcting errors, 107 

 Cost accounting, benefits trans- 

 ferred, 223 



defined, 218 



departmental system, 386 



general accounting compared, 

 219 



labor entries, 228 



purpose of, 221, 222 

 Cost data, analysis and compari- 

 son of, 348, 379 



collection of, 225 



interpretation of, 223, 335 



statistical system, 222 



use of, 221 



Cost of harvesting, 247, 353 

 Cost per ton, silage, 253 

 Cost of production, effect of 

 selling price on, 261 



feed prices and the, 391 



interest an element of, 268 



items included in, 246, 247, 

 353, 362, 366 



rent an element of, 258 

 Cost of silage, 251, 252 

 Cost system, closing process, 280 



defined, 218 



modifications, 284 



purpose, 222 

 Cost records, use, 335 

 Costs, assembling at year end, 

 279 



effect of prices on, 391 



elements of, 220 



meaning of, 342 

 Credit balance, Liability or In- 

 come, 74 



Credit, defined, 18 

 Crops, production and costs, 360 



inventories, 136, 145, 147 



