of heifers on hand at the beginning of the year plus the number of 

 heifers purchased, the record must be wrong. 



Heifers. The record of the heifers may be checked with that of 

 the calves in a similar manner. In checking the record of the cows 

 we find the number of heifers that became cows during the year. 

 Add together the number of heifers in the second inventory, the 

 number sold, the number that died, and the number that became 

 cows; from this sum subtract the number in the first inventory plus 

 the number purchased; the difference will be the number of calves 

 that passed into the heifer class during the year. This number 

 must not exceed the number of calves at the first inventory plus 

 the number purchased. 



Calves. To find the number of calves born, add together the 

 number at the second inventory, the number sold, the number 

 that died, and the number that passed into the heifer class (deter- 

 mined in checking the heifer data), and the number that passed 

 into the steer class, and subtract the number at the first inventory 

 and the number bought. The number born should be consistent 

 with the number of cows on hand. 



Horses. In the case of horses, add together the number at the 

 second inventory, the number sold, and the number that died. 

 Subtract from this the number at the first inventory plus the num- 

 ber purchased. The difference, if any, must be made up by colts 

 passing from the colt class to the horse class during the year. If 

 this number is greater than the number of colts on hand at the 

 first inventory plus the number purchased, the record is wrong. 



6. See if the amount of stock products sold is consistent with 

 the number of animals on hand. If the receipts per cow figure 

 out over $100 each, note whether the cows are high priced. They 

 should be with such a product. On the other hand, if the receipts 

 per cow are very low, the cows should be low priced. If the fig- 

 ures indicate a very high yield of wool per sheep, the price of 

 sheep should be correspondingly high, and vice versa. If a stal- 

 lion is shown in the inventory, look for breeding fees in the mis- 

 cellaneous receipts. If animals died or were butchered, look for 

 receipts from hides in miscellaneous receipts. 



7. Examine the list of current expenses for the following points: 

 Is the amount of labor, repairs, etc., consistent with the area of 

 crops, the number of stock kept, etc.? If colts are reported and 

 no stallion kept, there should be an item for breeding fees in cmr 

 rent expenses. If the farm has no bull, there should be an item 

 for breeding fees for calves in current expenses. If the farmer 



