COMPLETE SET OF COST ACCOUNTS 



481 



strips of cloth may be used. When the account extends 

 over several pages, the index may be cut off and a new one 

 put on at the new place. 



287. Other forms of work reports. There are three 

 general forms of work reports. The report may be kept 

 in the form of a diary that includes man and horse 

 hours. 



This form of work report contains all the facts, but at 

 the end of the month or year the work must be sorted out 

 by crops and animals. It bears the same relation to the 

 form given on page 442 as a day book does to a ledger. 

 It has all the facts in order of days rather than in order of 

 subjects. It is sometimes convenient to have a man keep 

 his time in this form when some one else is to do the post- 

 ing. A chore report is kept on a separate page like that 

 on page 442. 



Sometimes no chore report is kept. The chores are thon 

 estimated once a week or once a month. The daily report is 

 usually preferable. 



Another form much like this is to have a sheet for each 

 day like the following. There are a few occasions when this 

 is desirable. Such sheet,? are likely to be lost. They 

 must be summarized or transferred the same as the diary 

 form. A very few farms have conditions that make this a 

 satisfactory form. 

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