34 BULLETIN 994, tT. S. DEPARTMENT OF AGRICULTURE. 



of measures of feed and the weight of the measure is kept in a pocket 

 notebook, and the record from the notebook transcribed to the form 

 illustrated in figure 4. It will be noted that, unless otherwise speci- 

 fied, the figures in the record indicate the amounts consumed per head 

 per day for the various lands of stock. 



FINANCIAL REPORTS. 



The cash account is usually one of the easiest records to obtain, 

 inasmuch as in most types of farming there is no large number of cash 

 items to be entered on the books in any one month. This record is 

 often kept by the farmer in a common notebook or ledger book, and 

 is transcribed to a form kept by the route agent, or the farmer may 

 keep the cash account in a book such as that illustrated in figure 5. 

 Usually this account is kept in duplicate, so that the farmer or the 

 route agent simply tears out one sheet, leaving a permanent cash 

 record on the farm. The duties of the route agent in connection with 

 the financial account are to see that it is kept up to date and that 

 all items are included. 



The purchases and sales on credit are recorded in the first column 

 on the form illustrated in figure 5, and it is essential for the route agent 

 to watch this column in connection with the cash payments as they 

 are made later on in the year. 



SUPPLEMENTARY CROP DATA. 



There are certain minor items concerned in the production of crops 

 and maintenance of live stock which are often overlooked in the keep- 

 ing of the farm record. Such items are, the quantities of seed used 

 in the various fields, the amount of binder twine used, quantities and 

 cost of the spraying materials for the crops, orchard, and garden, 

 the containers used in harvesting certain crops, the amount of manure 

 produced and used on the farm, and the amount of fertilizer applied 

 to various fields. 



To facilitate keeping this record up to date, the route agent is 

 furnished with a supplementary data sheet, calling attention to these 

 items so that they may be kept in mind. It is a common practice 

 for the farmer to report the quantities of seed, fertilizer, twine, spray 

 material, and other items consumed for each field, along with the 

 labor record sheet from time to time as these materials are applied, 

 and the record is transcribed from this daily labor sheet to the sup- 

 plementary crop data sheet by the route agent. 



HOUSEHOLD RECORDS. 



To obtain the cost of labor to be charged to the various enter- 

 prises the board cost becomes an essential part of the labor record. 

 This means that there must be a household account of the cost of 

 feeding the laborers on the farm. To obtain a complete crop and 



