CONTENTS 



CHAPTER 16 

 FARM RECORDS AND ACCOUNTS 



PAGE 



KINDS OF ACCOUNTS : 



Accounts as a Means of Studying the Business . . . 428 



ACCOUNTS WITH PERSONS OR FIRMS : 



Object of Bookkeeping . . . . . . . .431 



Methods of Bookkeeping ....... 431 



ANNUAL INVENTORY : 



Objects of an Inventory ....... 432 



How and When to Take an Inventory ..... 43:} 



RECEIPTS AND EXPENSES ........ 430 



MISCELLANEOUS ACCOUNTS ........ 437 



COST ACCOUNTS WITH ONE OR MORE CROPS OR KINDS OF ANI- 



MALS : 



Objects of Cost Accounts ....... 437 



Items with which Crops Must Be Charged and Credited . 438 



Items with which Animals Mast He Charged and Credited . 438 



An Account with Potatoes , , 439 



CHAPTER 17 



A COMPLETE SET OF COST ACCOUNTS 



Essential Facts for Cost Accounts 441 



Methods of Cost Accounting 441 



A COMPLETE SET OF COST 'ACCOUNTS AS KEPT BY A FARMER . 441 



INTERPRETATION OF RESULTS : 



Cautions in Interpreting Results ...... 443 



Results on Crops 472 



Cattle 474 



Hens 475 



Horses 475 



Equipment 476 



Other Uses of Accounts 476 



DETAILS OF THIS AND OTHER METHODS OF ACCOUNTING AND 



PRINCIPLES INVOLVED : 



Kinds of Books or Record Sheets ...... 477 



Journals and Day Books ....... 478 



Double or Single Entry 479 



Index . 480 



