COMPLETE SET OF COST ACCOUNTS 477 



vious years is often of interest and value These are but 

 a few of the great variety of uses that are made of such 

 records. 



DETAILS OF THIS AND OTHER METHODS OF ACCOUNTING 

 AND PRINCIPLES INVOLVED 



283. Kinds of books or record sheets. Loose leaf 

 ledgers or card index methods of accounting are more or 

 less used. In the great majority of cases, those who have 

 tried both methods prefer books. Cards or loose leaves 

 are too easily misplaced. The writer designed a loose leaf 

 record system for farming, but after two years' use dis- 

 carded it for the ordinary forms of books. 



No special forms of any sort are needed for farm records. 

 An ordinary account book, ruled with four columns at the 

 right, is the best possible form of work report. Man hours 

 and horse hours are written at the head of the columns. 

 Such a book has room for man hours and minutes, and 

 horse hours and minutes. In one part of the book a few 

 extra lines are drawn on 12 pages to make a chore report. 

 A book about 8 X 12 inches is good shape. It is large 

 enough to allow plenty of room for writing in the kind 

 of work. The columns are long for convenience in adding 

 and for easier reference, as the year's work on most crops 

 can be put on 1 to 4 pages. It is long enough so that a 

 month's chores can be put on one page. (See page 442. ) 



A book of the same shape is the best for a ledger of 

 accounts. The books usually called ledgers are not satis- 

 factory, because there is not room to write full descriptions 

 of transactions. The best form has a page about 8 inches 

 wide and uses the left page for charges and the right page 

 for credits rather than divide the page. No attention 

 need be given to the name printed on the cover of the 



