286 FARM BOOKKEEPING 



Table Showing Cost and Profit of Raising Potatoes 

 Illustration on Basis of One Acre 



Rental value of land as plowed $ 10.00 



Value of 50 tons of manure applied 50.00 



Harrowing and subsequent cultivation 10.00 



Cost of seed and planting 6.00 



Digging and marketing 8.00 



Spraying and incidental expenses 5.00 



$ 89.00 



Total receipts for 245 bushels $171.50 



Expenses 89.00 



Net profit on land, labor, etc $ 82.50 



A farmer who keeps his soil up by growing clover and 

 other legumes, as well as by the regular application of 

 manure, and who manages his work well, will reduce this 

 expense about $25, thus running his net profit above $100 

 an acre. This simple method of keeping the account will 

 answer the purpose for that part of the farm. 



