420 



INDEX 



Crops, sold under contract, 168, 



180, 200 



selling price from crib, 250 



selling price from field, 249 



Crop accounts, analysis of, 349, 



353 



entries, 129, 311 

 illustrated, 46, 148, 156, 251, 



352 



inventories, 136, 145, 147 

 method of keeping, 249, 282, 



317 



seed, 254 



Crop residues, 257 

 Crop rotation on farm plot, 245 

 Cross posting from cash book, 

 97 



Dairy cattle account, 126, 127 



Dairy products, 127 



Death of livestock, 138, 179, 



180 



Debit balance, resource or ex- 

 pense, 74 



iVhits, l'finril, 18 

 Debits and Credits, equality of, 



1M, 62 



reasoning out, 27 

 Debts, considered property, 3 

 Deductions, not made in ac- 

 counts, 26 

 Deferred charges, application of, 



282, 317 

 defined, 266 

 manure, 267 

 Departmental cost accounting, 



386 



Depreciation, buildings, 155 

 deducted in inventory, 146 

 defined, 151 

 entry in accounts, 152, 164 



Depreciation, methods of calcu- 

 lating, i. -,:>,, i.-.i 



not offset by appreciation, 123 

 reserve for, 155 

 table of, 154 

 theory of, 155 

 substitute for inventory, 151 

 Diminishing value, depreciation, 



152 

 Distribution of partnership 



losses and gains, 186 

 Division of labor in account 



books, 84 

 Donation, exchange labor as, 



234 

 Double entry, defined, 23, 59, 



87 

 Drawing accounts, partner 's, 



187, 204 

 Dredging, charges for, 121 



Efficiency of labor and horse 

 labor, 373, 376 



Eggs, accounting treatment, 128 

 entries for, 255 

 price to household, 400 

 sold from farm, 209 



K Innents of costs, 220 



Entry, defined, 19 

 cash book illustrated, 94 

 cash journal illustrated, 99 

 journal illustrated, 87 



Equipment, depreciation, 152, 



153, 154, 279, 281 

 entries for, 128 

 expense, inventory, 150 

 expense in cost accounting, 

 262, 263, 270, 279, 281, 282, 

 316 



interest on investment in, 276 

 inventory, 143, 146, 151 



