34 BULLETIN 994, XT. S. DEPARTMENT OE 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 kinds 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 
(i 
