INDKX 



Other horses, 265 

 Outstanding checks, 109 

 Over and short, 63, 111 



Paper profits, 386 



Partner, liable for firm debts, 



188 



Partnership, agreement, clauses 

 in, 188, 204 



closing entries, 186 



dissolution, 190 



division of profits, 186 



drawing accounts, 187, 204 



interest on capital, 186 



landlord and tenant, 191 



legal difficulties, 188 



opening entries, 185 



salaries, 187 



share rent under, 191 



vs. single proprietorship, 184 

 Pass book, 109 

 Pasture, entries in account, 256 



interest on investment, 274 



woodland, 184 

 Pasture-day, defined, 257 

 Percentage, inventory by, 151 

 Permanent improvement to land, 



121 



Personal accounts, defined, 55 

 Personal property, class of, 17 



:il inventory, 139, 140 

 1'lMntin.ir (See "Corn") 

 Hot of farm, 245, 308 

 Policies of management, 363, 



::71, 372 



Posting, cash book, 96 

 'cash journal, 101 



defined, 85 



journal, 90, 92 



precaution against errors, 104 



references to pages, 88 



Poultry (See also "Livestock") 



account, 127 



products, 128 

 Prices, determination of, 224 



discussion of, 385 



effect on profits, 386 



feed consumed, 240 



inventory, 387 



products harvested, 248 



products used in household, 

 400 



silage, 252 



vs. cost of production, 224 

 Problems, illustrative, Chapter I, 

 9 



Chapter II, 33 



Chapter III, 56 



Chapter IV, 77 



Chapter V, 112 



Chapter VI, 158 



Chapter VII, 199 



Chapter VI 1 1, 286 



Chapter IX, 286 



Chapter X, 381 



Production and costs, analysis 

 of crops, 360 



analysis of livestock, 369 



bibliography, 414 

 Productive elements, 218 

 Products, inventory prices, 388 

 Profits, equivalent expressions, 32 



fictitious, 386 



individual's, 197, 272, 273, 346 



meaning of, 344 



relation to manager's ability, 



460 

 Property, legal classes of, 17 



resources, 3 



rights to, 3 



transfers between departments, 

 386 



