484 



FARM MANAGEMENT 



the right-hand page are used for receipts, 

 next left of these are used for costs. 



The columns 



288. Estimating values. Values used in cost accounts 

 should be such as could be realized if the product were sold 

 in a normal way ; that is, at normal sale prices, rather than 

 at high prices or at forced sale prices. When feed raised 

 on the farm is charged to animals, it should be charged 

 at its sale value less the cost of hauling to market. Hay 

 one mile from town is worth more than hay 10 miles from 

 town. Manure should be credited to animals at what it 

 is worth at the barn. The cost of hauling should be 

 charged to the crop, as the distance to haul is one of the 

 factors that determines the profit in growing a particular 

 crop on a particular field. The stock is not to blame if 

 this field is far away or near by. 



289. Accounts with fields. -^Sometimes it is desirable to 

 keep the accounts by fields rather than by crops. The costs 

 on very different soils or fields of different distances from 

 the barn are very different. There may then be accounts 

 with oats on field 1 and on field 2. This makes a little more 

 work if there are more fields than crops. If one field is part 

 in one crop and part in another, it is counted as two fields. 



