34 The Farmer's Business Handbook 



be posted early in each month succeeding the one 

 in which the transactions occur. A work report 

 should always be kept for recording the labor 

 of the proprietor or manager, with suitable price 

 affixed, and each team should have its separate 

 work report. These reports are likely to reveal 

 the astonishing fact that while the man works 

 three hundred days in the year the horses work 

 but one hundred to two hundred days, being 

 "deadheads" the remainder of the time. This, in 

 turn, may lead to finding some profitable work 

 for teams during the winter, or to trading horses 

 until most of the work stock is composed of 

 good brood mares, which may be utilized in rais- 

 ing winter colts when otherwise they would be 

 unproductive. 



The work reports provide for thirty- one days 

 in a month. Before recording any accounts on 

 them, draw a line through the dates on which the 

 Sundays occur, to avoid errors. In 1900, the first 

 day of April was Sunday, hence the 8th, 15th, 22d 

 and 29th were Sundays. (Pages 34, 35.) 



When a workman is absent for a part or all 

 of a day it should be noted by the letter "a"; 

 otherwise it may not be certainly known whether 

 the lack of recorded hours is due to careless 

 accounting or to absence. Attention may also 

 be called to the fact that in winter -wheat dis- 

 tricts, two accounts with wheat field may be 



