INDKX 



Financial progress, shown by 



statements, 8 



Financial Statements, analysis 

 of, 7 



defined, 8 



prepared from trial balance, 

 72 



relation to trial balance, 74 

 Financial worth, defined, 4 

 Fire losses, 178, 202 

 Fiscal year, 33, 140 

 Flat rate, horse labor, 233 



man labor, 232 

 Fodder, 253 

 Folio, defined, 103 

 Freight on consignments, 176 

 Furnishings, household, 131, 309 



inventory, 388 



Gain, not necessarily in cash, 32* 

 Garden account, 255, 313 

 Gardening, market, 180 

 General expense account, closing 

 under general system, 44, 

 45, 50 

 closing under cost system, 



280, 282, 283, 318 

 illustrated, 41, 45 

 inventory, 149 

 tile replaced, 161, 164 

 Grain accounts (See "crop ac- 

 counts") 



Grain, inventory prices, 388 

 Graphical methods, 373 



i 



Hail losses, 178 



Half-interest in equipment, 215 

 Harness (See " Equipment ") 



also p. 208 



Harvesting costs, 247, 249, 353 

 Hired man's account, 118, 166 



Hives, inventory of, 184 

 Hogs, corn marketed as, 392 

 Honey, 184 

 Horse, account, 125, 259 



credited with horse labor 232, 

 241, 265 (See also ' ' 

 stock ") 

 Horse labor, average acres per 



horse, 377 



average cost per horse, 232 

 effect of feed prices on, 394 

 journal entries for, 232, 316 

 records of, 232 

 Horses, for work, 265 

 for sale, 265 

 traded 201 

 Hourly cost, horse labor, 232, 



316 



labor, 231, 315 

 HousrhoM. and the inventory 



record, 159 

 account in farm ledger, 130, 



i::i 



charged for interest, 326 

 charged for rent, 259, 310 

 cost of board, li'.l 

 effect on farmer's profit, 197 

 family labor, 1 >1 

 furnishings inventory, 309, 



388 



income from garden, 255, 313 

 milk and eggs, 209, 255, 320 

 price of farm products used, 



400 



value of farm products used, 

 131, 208 



Idle time, reduction of, 373 

 Illustrative problems (See 



"Problems") 

 Implements (See "Equipment") 



