SUCCESSFUL FARMING 



a blank may be provided for each and the hours of labor entered as they 

 occur. The following record serves to show how such records can be kept : 



Sample Work Record with Corn. Field No. 3 (24 Acres). 



1 Horse hours are recorded as hours worked times the number of horses in the team. 



For chores a special page or form should be provided as follows: 

 Time Spent in Doing Chores. 



April 1 

 April 2 

 April 3 

 April 4 



Horses. 



Cows. 



Hours. Minutes. Hours Minutes. 



30 

 30 

 30 



50 

 50 

 50 

 50 



Sheep. 



Hours. Minutes. 



30 

 30 

 30 



Poultry. 



Hours, i Minutes. 



45 

 45 



45 

 45 



If horses are used in doing chores, extra columns must be provided. 

 Time required for doing chores usually is about the same each day, and 

 it may not be necessary to make the entries daily 



Abbreviated Accounts. — If one does not wish to keep a full set of 

 accounts, one may keep accounts with the most important enterprises 

 only. This necessitates more estimating than full accounts. The cost of 

 labor per hour can be accurately determined only by knowing the total 

 number of hours and the total cost. If the time for each enterprise is 

 kept, it can be accurately distributed. Otherwise, labor charges must be 

 based on estimates. Such accounts, however, are better than mere guesses. 



Classification of Troublesome Items. — The items most likely to 

 puzzle the beginner in farm accounts are those relating to real estate and 

 machinery. To the farm should be charged all items of repairs on buildings 

 and fences, the construction of new buildings and fences, expenditures for 

 drainage, taxes and insurance. These pertain to the farm and its per- 

 manent improvement. This account should be credited with rent of land 

 and buildings; also with the sale of buildings or building materials, such 

 as stone, from the farm. 



The machinery account should be charged with all costs of machinery 



