The Manure Account 79 



and that the cost of the new buildings may be 

 known. 



Perhaps the most perplexing things to deal 

 with in farm accounts are the straw and the 

 barn manure. Let us try to follow the straw 

 from the time the wheat is threshed until the 

 beneficial fertilizing and mechanical effects of it 

 are exhausted in the field after it has been passed 

 through the stables and converted into manure. 

 Let it be supposed that so much of the straw as 

 is used by the teams is charged to them and 

 credited to Wheat Field. The solid and liquid 

 voidings are incorporated with the straw-bedding, 

 and the resultant manure is more valuable than 

 the straw was before it passed through the sta- 

 bles. Then it would only be just to the Teams 

 account to credit it with something to represent 

 the value of the excrements of the horses. If 

 this is done an account must be opened with 

 Manures, and this account debited and Teams 

 credited with the value of the manure. When the 

 manure is drawn to the field designed for corn, 

 the Manure account must be credited and Corn 

 Field debited with not only the value of the ma- 

 nure, but the cost of hauling it. But it is esti- 

 mated that the first crop after manuring does 

 not use more than one-half of the valuable con- 

 stituents of the manure applied. Then to be just 

 to the corn field it should be credited with one- 



