COMPLETE SET OF COST ACCOUNTS 483 



There is only one objection to this form. It does not 

 tell the kind of work. When one begins to study his 

 business, he is not satisfied to know only the hours re- 

 quired on a crop. He wants the details, so that whenever 

 he desires, he can find the rate of plowing, the rate of cul- 

 tivating, etc. Frequently, this information is used in 

 planning farm work, and in many other ways. Moreover, 

 the work report is a valuable reference book for use in 

 looking up dates on which certain things were done in 

 previous years. 



The form given on page 442 gives all the facts, and sorts 

 them by enterprises, so that one may turn to the work 

 report on oats and have all the year's work on that crop 

 before him. In putting down the same facts listed above, 

 one would turn to the list of work on oats and put down 

 the time spent in plowing. He would then turn to the corn 

 page and put down the time spent in husking. This has 

 a further advantage over the diary form in that the name 

 of the crop does not have to be written. On a farm where 

 the work is done by two or three persons, the time spent in 

 keeping such a work report requires one to five minutes a 

 day. The form on page 442 is preferred by the majority 

 of farmers. 



The work report and ledger may be combined in one 

 book. The left-hand page is then used for labor and cash 

 costs as shown on page 484. The right-hand page is used 

 for credits, the same as in the ordinary ledger. At the 

 end of the year the total hours of man and horse labor are 

 charged in the dollar and cents columns. 



Another similar method is to use the left-hand page for 

 work and put both costs and receipts on the right-hand 

 page. This requires four columns on each page, the usual 

 ruling in account books. The two right-hand columns of 



