38 BULLETIN 592, U. S. DEPARTMENT OF AGRICULTURE. 
of the general principles of bookkeeping to farm accounts. Stress 
should be placed upon forming habits of neatness and accuracy. 
Lesson 41. — Farm Records and Accounts. 
1. Necessity of farm records and accounts. 
2. Essentials of a farm-account system. 
Special references. — The following Farmers' Bulletins: 511, Farm Bookkeeping; 
572, A System of Farm Cost Accounting; 661, An Analysis of the Farm Business; 
782, The Use of a Dairy for Farm Accounts. 
Lesson 42. — Farm Records and Accounts — Continued. 
1. Kinds of accounts. 
2. Personal accounts. 
Exercises 27-32. — Home Farm Records. 
Time equal to six double periods should be spent in applying the 
principles of farm bookkeeping to home records and accounts. The 
needs brought out in an analysis of the farm business should form a 
basis for this work. 
Lesson 43. — Farm Records and Accounts — Continued. 
1. General accounts. 
2. The farm inventory. 
Exercises 33 and 34. — Farm Inventories. 
In connection with the farm accounting two double periods should 
be spent in taking inventories on the home farm or representative 
farms in the school district. 
Lesson 44. — Farm Records and Accounts — Continued. 
1. Receipts and expenses. 
2. Miscellaneous accounts. 
Lesson 45. — Farm Records and Accounts — Continued. 
1. Field accounts. 
2. Labor accounts. 
Lesson 46. — Farm Records and Accounts — Continued. 
1. Animal-husbandry accounts. 
2. Animal-husbandry records. 
3. Animal-breeding records. 
Lesson 47. — Marketing Farm Products. 
1. Selling at harvest time. 
2. Storing for higher prices. 
Special references. — The following Farmers' Bulletins: 764, Cotton Ginning Infor- 
mation for Farmers; 775, Losses From Selling Cotton in the Seed. Disadvantages 
of Selling Cotton in the Seed, department bulletin 375. 
Lesson 48. — Marketing Farm Products — Continued. 
1. Wholesale v. retail. 
2. Selling on commission. 
3. Advertising. 
4. Using the parcel post. 
Special references. — The following department bulletins: 266, Outlets and Methods 
of Sale for Shippers of Fruits and Vegetables; 267, Methods of Wholesale Distribution 
of Fruits and Vegetables on Large Markets; 315, Cantaloup Marketing in the Larger 
Cities, With Car-lot Supply, 1914; 331, The Handling and Shipping of Fresh Cherries. 
