88
We have, therefore, omitted that item from our calcula-
tion of the cost of a crop. But as he does spend every
year some amount for getting some of his implements
repaired and others renewed, we have reserved for it a
separate column headed 'Other necessary expenditure' in
our schedule, along with other items of annual expendi-
ture incurred by a family. This was done with a view to
avoid unnecessary complication in preparing balance
sheets.
(vi) As a rule, the average farmer does not purchase
manure nor does he hire the services of bullocks. Some,
however, do so at certain periods of hard work in a year.
These individual peculiarities formed a great difficulty.
Again, the average farmer does not dispose of all his pro-
duce. He sells off some portion and retains the rest for
private consumption. These difficulties were solved by
assuming that the average cultivator parts with the whole
produce of his land at the prices of 1926-27, and pur-
chases every thing for raising his produce, including even
manure, and the services of bullocks at the prices for the
same year.1
In view of the complexities of the calculations involved,
this explanation of the method is thought necessary. In
the existing village studies, such an attempt has not been
made. We do not claim complete accuracy for this meth-
od, but we believe that such a statement will enable fu-
ture investigators to make the method more accurate in
course of time.
1 This may at first sight appear to be a very bold assumption. But it is
necessary to remember two things: (i) while calculating the annual cost
of living of the farmer's family we have assumed that the farmer pur-
chases the whole quantity of corn needed for a year at the prices of
1926-27; and (ii) while calculating his net income from cattle we
have credited him with the value of manure and the services of
bullocks at the prices for the same year. It is obvious from
this that just as we credited him with the price of his whole pro-
duce, so we have debited him with the cost of his total annual corn
requirements. Similarly though we have here debited him with the cost
of manure and services of bullocks, we have credited him with the income
therefrom if he owns cattle. Thus the whole question is one of mere
transfers of entries.