INDEX 



427 



Proprietor, value of his labor, 



131, 347, 348 

 Pruning orchards, 182 



Questions (See "Review Ques- 

 tions") 

 Questions of policy, 371, 372 



Railroad claim, 166 

 Rate of interest (See ''Inter- 

 est") 



Real accounts, defined, 56 

 Real property, 17 

 Reconciliation, check book and 



bank, 108 

 Records, feed, 240 



horse labor, 232 



inventory, 139, 142, 145 



labor, 225, 231 

 Red ink entries, labor records, 



236 



Rent adjustment, 258 

 Rent, cash or share, 191, 258 



distribution in accounts, 258, 

 288, 310 



household, 130 



notes given for, 208 



pasture, 257 



share, 191 



vs. interest, 275 

 Replacements, furnishings, 389 

 Resources (See also "State- 

 ments") 



debit balances, 30, 73, 74 



defined, 3 



Returned purchase, 80 

 Revaluation, inventory by means 



of, 151 

 Review Questions, 



Chapter I, 12 



Chapter II, 36 



Review Questions, 



Chapter III, 60 



Chapter IV, 81 



Chapter V, 115 



Chapter VI, 171 



Chapter VII, 216 



Chapter VIII, 243 



Chapter IX, 332 



Chapter X, 382 



Risk of operations and owner- 

 ship, 348, 403 



Rodgers, Frank, illustrative prob- 

 lems, 79, 112 



Rotation of crops, effect on cost, 

 246, 366 



plotted, 245 

 Ruling on account in balance, 54 



Salaries, partners, 187 



Salvage, 178, 202 



Savings bank deposit, 209 

 interest, 212 



Seed account, 254 



Services between departments, 

 386 



Several farms, operation of, 194 



Share rent, 191, 258 



inventory record and, 193 



Sheep account (See also "Live- 

 stock"), 128 



Shrinkage, grain, 362 

 silage, 253 



"Side lines," 258 



Silage, entries for, 251, 311 



Silo, depreciation, 281, 329, 330 



Sketch of farm, use of, 245, 

 308 



Slaughtered swine, entries, 126, 

 131 



Smith, illustrative problem, 11 



Sowing seed, 310 



