Farm Bookkeeping 



Vegetable Garden Account 



In this illustration of a garden account the figures may 

 not tally with actual experience. Expert gardeners often 

 realize much more than $435 net profit from three acres, 

 and yet this conservative figure will be found close to 

 what the average person can accomplish. The item of 

 $200 is hardly enough for labor, but there is this con- 

 sideration — if the labor is highly skilled and worth more 

 than $200, the net profits will also be more than are 

 shown in the table: 



1913 DEBIT 



Interest on $500, value of 3 acres $ 30 



Fertilizer 100 



Labor 200 



Yearly value of tools, etc 25 



Seeds and plants 35 



Miscellaneous 25 



$ 415 



CREDIT 



Cabbage, 1 acre, sales $ 250 



Sweet corn, y^ acre, sales 100 



Tomatoes, y 2 acre, sales 150 



Celery, % acre, sales 100 



Onions and cucumbers, sales 150 



Lettuce and radishes, sales 100 



$ 850 

 Expense 415 



Net profit $ 435 



283 



