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balance-sheet of a crop we cannot ignore the farmer who
raises the crop. The cost of a crop will differ as the
farmer raising it works himself or solely depends upon
hired labour. In the village under study, both these
classes of cultivators are present, though the former con-
stitute the bulk of the cultivating populace. For whom
we should prepare the balance-sheet of a crop was the
difficulty. We solved it by constructing balance-sheets
for both—an average capitalistic cultivator as well as a
self-working cultivator.
(ii) As the cost of a crop varies with the efficiency with
which the field work is done, we have assumed that the
average farmer for whom the balance-sheets are prepared
is a fairly diligent fellow and finishes all his field work in
reasonable time.
(iii) Again, the cost of a crop when raised by a self-
working cultivator, will vary with the number of working
members in his family. We have, therefore, assumed
that an average family of such a cultivator consists of
two working males and one female. This assumption is
based on the fact that the average family of the Kalipa-
raj, who form the bulk of the population of this village,
consists of two male and one female adults.
(iv) It is widely known that in our rural areas the sys-
tem of cash economy is found side by side with that of
kind economy. It was a great difficulty to calculate the
rate of wages in view of this. After taking all things into
consideration1 we have adopted for the purpose of cal-
culation, five annas per day for a male labourer and four
annas per day for a female labourer. We may also note
that the services of a pair of bullocks are valued at
eight annas per day.
(v) In the balance-sheets we must set aside some
amount by way of depreciation of cattle and implements
and for repairing charges. In actual practice the average
cultivator does not set aside any amount for depreciation.
1 Vide Chapter X