Newark evening star and Newark advertiser. [volume] (Newark, N.J.) 1909-1916, 1914-06-20

| the cage or the page in SUCH man
ner that it projects about one-half
inch. On this projection write the
name of the account kept on that
page. Put a piece of tape on each
account, arranging them one below
! the other along the edge of the book
so that all can be seen at the same
time. Tabs suitable for this purpose
can be purchased from most station
| ers.
For the work record a book ruled
exactly like the financial record book,
except that there should be two double
columns at the right of the page
may be used. This should be indexed
in the manner already described. In
this book no sparate pages are used
for charges and credits and no en-
! tries are made in terms of dollars
and cents. In the first double column
at the right hand side of the page
are entered man, hours and min
utes, and in the second are written
horse, hours and minutes. These
headings should be placed at the
top of each column, so that the page
appears as shown in Table III. This
| book contains simply a record of the
work done on the farm during the
year, classified according to the
enterprise for which it was done, and
it also gives the date and number of
hours of each operation.
| The sample record with wheat
shown as Table III will serve to IL
| lustrate the way the items should APP
pear in the work record
Table lila sample work record
with wheat.
Man. Horses.
1912. Operation. Fl. NJ H. NJ.
Aug. 2-Plowing oats
stuble -. 80 II -.
Rolling 49,. 1 45 3 80
Horse hours are expressed in terms
of one horse for one hour. Hours of
horse labor should not be charged
/ against the horse account.
Suppose that the date is May /. The
work done on this day. aside from
! chores. was drilling in oats, six hours,
| with two horses; blowing for corn,
eight hours, with three horses: re-
pairing pillow, two hours of man labor
alone. The entries are made as fol-
lows: The "Oats" account is turned
| to, May T. written in the left-hand
column, the single word Drilling"
written in the broad space in the
middle of the page, and the figure So
entered under man hours. Since two
horses We're used for six hours, the
figure "12" should be entered under
| horse hours. In the same way, on
turning to the Corn" account, May
1-Plowing. (under man hours, "a
(under horse hours" is entered.
Turning to the Machinery" account,
May 1-Repairing pillow, 2 (under man
hours)' is entered. When this is
done, the work entry for the day is
complete; it will never have to be
posted or written again. The original
entry is the only entry made.
For chores a special page should be
ruled for each month, as shown in
Table ".
Table IVA sample heading for a
page of an account book, showing the
| special ruling required for entering
chores:
1913 Hrs. Min. Hrs. Min. Hrs. Min. Hrs Min
May l, 20 10 80 II 10
!.
etc
If horses are used in the chore
work, extra columns must be ruled
under each heading to provide place
for the entry of hours and minutes
of horse labor.
1t is more accurate to enter the
chores every day; but. if chore time
is fairly uniform each day, so that
the chore work for the entire month
can be based on fewer entries, an
entry at the beginning. at the middle
and at the end of the month will
ordinarily be sufficient. Entries
should be made at other times if
the time spent on chores changes:
for instance. when the cows are
turned to pasture, when additional
cows freshen, or when a change of
feed is made which will require moro
time or less time for chore work.
Daily Work Necessary.
The daily work of keeping a COM
plete set of accounts ordinarily con-
sists in entering receipts and eX-
penSes for that day and recording
the hours of work done. On many
days there are no cash receipts or
expenses, as these are likely to be
punched on the days when trips are
made to town. An actual days en-
try made by one of the co-operators
was as follows:
1912. Item. Man Horse
hours. hours.
July Cultivating corn 6 II
Cutting hay. 8
Unloading hay. l
Eggs, So dozen, at 22c $40
Pulyerizer repaired ............... .75
Fork bought OBSERVATION-DISCLOSURES. .bO
classification of Farm Products and Feed.
The entry of these items with the
filing of the chore blanks for that
day, if necessary. should not take
more than five minutes. 1t is being
done in less than an average of five
minutes every day by fifty-one New
York farmers, whose education varies
from that acquired in a district school
to that of a college graduate, all of
whom are working every day in the
field with their hired men.
Entries of the value of all home
grown feeds consumed must be made
in the live stock accounts. All the
feed bought is charged in the financial
record book directly against the ami
mails for which it was bought. II the
hog feed were to run out some day
and a bag of COW feed were taken to
the hogs, the entries should be made
in the financial record book just as II
the COWS had sold this feed and the
hogs had bought it.
At the time of threshing or at the
close of haying the total crop may be
entered as a memorandum on the
credit side of the proper crop account,
but the figures are not yet to be car
ried to the money column. Estimates
can be made with fair accuracy by
measuring bins and haymows or by
counting the loads Drawn ana estl-
mating the average weight The
values will be entered when the prod
uct is sold or transferred to the ami
mails When these crops are fed out
an estimate must be made of the pro-
portion fed to COWS, horses and other
stock and these accounts charged
with the values thereof, credit being
given the crops. The quantity sold
will be known from Weighing bills or
otherwise and should be credited as
a cash receipt.
Whenever grain or hay is fed from
the same bin or NOV to two or more.