438 



FARM MANAGEMENT 



270. Items with which crops must be charged and 

 credited. A crop must be charged and credited with the 

 following items : 



CHARGES 



Inventory of work, seed, etc. 



previously given. 

 Manure from previous crops. 

 Manure for this crop. 

 Fertilizers or lime, charge all or 



part to this crop. 

 Seed 



Use of land. 

 Use of buildings for storage of 



crops. 



Use of machinery. 

 All man labor. 

 All horse labor. 

 All other costs caused by the 



crop. 

 Interest on costs until money is 



returned. 



CREDITS 



All produce sold. 

 All produce saved for seed. 

 All produce fed on the farm. 

 Bedding, etc., used on the farm. 

 Manure charged to this crop, 



but probably left in the soil. 

 Inventory at the end of the 



year. 



271. Items with which stock must be charged and 

 credited. Stock accounts should be charged and credited 

 as follows : 



CHARGES 



Inventory of stock, feed, etc., at 



beginning of year. 

 Purchased stock. 

 Feed and bedding bought or 



raised. 

 Pasture. 



Use of buildings. 

 Use of machinery. 

 All man labor. 

 All horse labor. 

 All other costs caused by the 



stock 

 Interest on investment. 



CREDITS 



Sales of stock. 



Sales of products. 



All products used on farm for 



other stock. 

 All products used by the family 



or hired-men and not paid for. 

 Manure. 

 Inventory at end of year. 



For methods of estimating values of manure, buildings, 

 use of machinery, etc., see pp. 481 to 487. 



