FARM EECOKDS AND ACCOUNTS 437 



MISCELLANEOUS ACCOUNTS 



268. Other Kinds of Accounts. There is a great vari- 

 ety of miscellaneous accounts, some of which are useful 

 on one farm, some on another. Weather records with 

 dates of beginning and ending important farm operations, 

 animal records, milk records, egg records are among the 

 ones more frequently desired. Various animal record forms 

 are given on pages 221 to 223. There are many other 

 kinds of farm records that are desirable under certain con- 

 ditions. It is often desirable to make a sketch of the fields 

 showing the location and area of crops each year. If tile 

 drains are laid, an accurate map of their location should 

 be kept. Such a map is necessary in making repairs or in 

 laying new drains. Fruit growers need to keep records of 

 the yields of different varieties, in order to learn which 

 varieties to plant. 



COST ACCOUNTS WITH ONE OR MORE CROPS OR KINDS OF 



ANIMALS 



269. Object of cost accounts. If one does not desire 

 to keep a full set of cost accounts, he may keep accounts 

 with the important enterprises on the farm, each one 

 independently. The chief objections to this method are 

 that it does not give a complete study of the business 

 and that it is likely to be wrong, because without a full set of 

 accounts one is not likely to know what horse labor, 

 machinery labor, or even man labor really cost. Usually 

 all these are underestimated. If one knows what these 

 cost, an account with cows, corn, potatoes, or other im- 

 portant enterprise may be of very great value. In any 

 event, such an account will be more accurate than the 

 usual guesses. 



