INDEX 



421 



Equipment, proportionate to horse 



labor, 262 



Errors, check stubs, 110 

 correction of, 107 

 in transactions, 80 

 not detected by trial balance, 



63 



opportunities for, 103 

 prevention of, 84, 103 

 rules for locating, 105 

 types of, 104 

 unavoidable, 103 

 Exchange labor, account, 233, 



234, 318 



balance not a resource, 234 

 horse, 239 



journal entries for, 239 

 recording, 235, 236, 237 

 Expenses direct and indirect, 278 

 (See also General Expense) 

 Extra labor, 210, 312 

 Extraordinary losses, auction 



sales, 176, 201 

 death of livestock, 138, 179, 



180 

 effect on cost of production, 



344 



fire losses, 178, 202 

 treatment of in accounting, 

 267 



Fair exhibits, 175 



Family's labor, 131, 133, 162, 

 237, 279, 280, 313 



Farm accounts, purpose, 336 



Farm and individual income 

 statement, 197, 198, 199 



Farm investments, rate of re- 

 turn, 401 



Farm Loan Act, 325, 328 



Farm plot, 245, 308 



Farm products, value to house- 

 hold, 132, 254, 400 

 Fay, L. E., illustrative problem, 



207, 287, 345 

 Feed, account, 135 



arbitrary distribution of, 285 



calculations for, 406 



entry in cost system, 243, 292, 



312 



inventory prices, 388 

 pasturage, 256 

 prices of, consumed, 389 

 seed used for, 254 

 silage, 251 



stubble and stalks, 257 

 Feed records, illustrated, 241, 



242 



journal entries from, 243 

 purpose of, 240 

 Feeding tests, 240, 285 

 Fencing, charges for, 121, 122 

 Fertilizer, account, 135 



a deferred charge, 266, 282, 



317 



manure, 267 

 Fictitious profits, 386 

 Field accounts, analysed and 



compared, 364 

 closing, 248, 282, 317 

 entries in, 246 

 illustrated, 250, 351 

 inventory, 147, 317 

 methods of keeping, 247 

 reasons for, 245 

 seed charged to, 254 

 Finance and Credit, bibliography, 



413 

 Financial advantages, judging, 



380, 381 



Financial condition, shown by 

 statements, 8 



