22 FARM ACCOUNTING 



the date of the transaction. If a department is affected, the posting will be done at the end 

 of the month. 



Observe further that the summary books have a number of columns without printed 

 heads. These columns are to be headed by the bookkeeper at certain seasons of the year 

 when other departments become active. Thus, wheat crop, oats crop, corn crop, would re- 

 quire much time during certain months and would not be regarded during other months. 

 Likewise, the columns Wood and Posts in the product summary will at a later date be dis- 

 continued. The departments requiring constant entries have printed heads in the summary 

 books. 



You may now foot in pencil the summary columns, adding in the pencil footings of the 

 7th. 



As an experiment, add the footings of the labor summary and see if the labor actually 

 reported agrees with one-half of your monthly pay roll of $140. If it runs behind, investi- 

 gate. 



What value have you received from teams to date? Is the output of milk what should 

 be expected ? Is the yield of eggs satisfactory ? Note that Overburg is spending less time 

 attending to poultry than formerly. Foot in pencil A. A. Wells & Co.'s account, to see how 

 it stands. Has W. Cushman still a credit balance? How much has E. P. Johnson received? 

 The Eagle Hotel Co. ordered milk only twice. Why do they not order regularly? Ask 

 Overburg. Does the Goldleaf Creamery Co. owe us $15.09 or $16.09? They settle by check 

 monthly. Do we owe any notes due soon ? How much cash is on hand ? A person keep- 

 ing books should form the habit of looking to his books for information about his business. 



JANUARY 15 



E. A. Atkinson's report: 



Labor — y> hr. in care of hogs, y 2 hr. in care of poultry, \y 2 hr. in care of teams. 



Product — 31 eggs gathered. 

 E. P. Johnson's report: 



Labor — 4 hr. in dairy. 



Product — 28 gal. milk. 

 Jonas Overbnrg's report: 



Labor — 3 hr. self and team delivering merchandise. 



JANUARY 16 



E. A. Atkinson's report: 



Labor — 3 hr. self and team getting wood from timber, 3 hr. self and team delivering 

 merchandise, 4 hr. in care of hogs. 



Product — 2 cords wood, 26 posts. 



Dealings — Sold W. Cushman, on acct., 100 posts @ 21 cts. Paid cash in full of the 

 bank note due yesterday. (No interest.) 

 E. P. Johnson's report: 



Labor — 6 hr. self and team delivering merchandise, 4 hr. in dairy. 



Product — 28 gal. milk. 



Dealings — Sold for cash 2 tons timothy hay @ $9. 

 Jonas Overbnrg's report: 



Labor — 4 hr. self and team delivering merchandise, y> hr. in dairy, 2 hr. in care of 

 teams, \y 2 hr. in care of poultry. 



Product — 30 eggs gathered. 



Dealings — Sold milk tickets (20 gal.) for cash $5. 



JANUARY 17 



E. A. Atkinson is sick. (Make pencil memo in his ledger account.) 

 E. P. Johnson's report: 



Labor — 6 hr. self and team 2 hr. and 3 horse team 4 hr. getting wood out from timber. 

 4 hr. in dairy, y 2 hr. in care of hogs. 



Product — 27 gal. milk, 3 cords wood, 28 posts. 

 Jonas Overbnrg's report: 



Labor — 8 hr. self and team delivering merchandise, y> hr. in care of poultry, 1 hr. in 

 care of teams. 



