INDEX 



425 



Losses, not always decrease of 

 cash, 32 



Machinery (See "Equipment") 

 Management, aided by account- 

 ing, 371 



policies, 363, 373, 379 

 Manager's ability, 257, 348 

 Mansfield, Harry, 



illustrative problem, 35 

 Manure, 2, 67 

 Map of farm (See "Farm 



Plot") 



Market gardening, 180 

 Market prices, use in cost ac- 

 counting, 390 

 use in inventory, 387 

 Marketing and selling, biblio- 

 graphy, 415 

 May, C. P., illustrative problems, 



308, 319, 325, 381 

 Merchandise account, criticism, 



124 



entries, 124 

 subdivided, 124 

 Milk, entries for, 255 

 price to household, 400 

 skim, for young stock, 313 

 sold from the farm, 209, 320 

 Miller, W. L., illustrative prob- 

 lems, 158, 161 

 Mill-feed (See "Feed") 

 Miscellaneous income account, 



42, 46 



commissions, 268 

 Miscellaneous supplies inventory, 



145, 149 

 Mixed accounts, commercial, 123 



farm, 124 



Modifications of cost systems, 

 284 



Mortgage, interest, 275 

 note, nature of, 25 

 See also ("Notes") 



Natural increase of farm ani- 

 mals, 125, 138 

 Negotiable instrument (See 



"Notes") 

 Neighbors (See "Exchange of 



Labor Account") 

 Net Resources, as capital of pro- 

 prietor, 18 



Net worth (See also "Capital") 

 changes in, 8 

 defined, 4 



New projects, cost of, 379 

 Nominal accounts, defined, 43, 



54 



transferred to L & G, 48 

 Normal cash rent, 260 

 Notes, entries, 119 



payable entries, 24, 120, 169, 



208 

 receivable, discounted, 119, 



163 



receivable and payable dis- 

 tinguished, 120 

 Numbers for fields, 245 

 Nursery stock purchases, 182 



On account, defined, 58 

 Opening entries, from inventory 



record, 141 

 partnership, 185 

 procedure, 24, 89 

 Operation of several farms, 194 

 Orchards, cost before bearing, 



182 



entries in account, 182 

 expense and income, 183 

 Organization and management, 

 bibliography, 412 



