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them may be thus described. We have assumed that
the owner actually spends cash on every item of expenses
necessary to maintain an animal per annum. On the other
hand we have assumed that he sells off every product
that he receives from the animal whether that pro-
duct is milk, manure or calf. These suppositions were
necessary because (i) the average villager sometimes sells
milk and sometimes reserves it for domestic consump-
tion ; (ii) he does not keep any accounts of how much he
sells per year and (iii) he does not know how much out-
of-pocket expenditure he incurs every year for maintain-
ing the animal. Some may raise an objection that so
far as milk or calf is concerned, the second supposition
is correct, as the farmer sells either, but this does not
apply to manure which he does not usually sell. The
explanation is the same that we gave while discussing
the method of preparing balance-sheets for different
crops. We may, however, repeat it here for the sake
of clarity. While considering the expenses on cultivation
of different crops we have debited the cultivator with
the cost of manure he applies to his land. Here we cre-
dit him with the receipts from whatever manure he gets
from the animals he owns, per year. Thus it is evident
that crediting him with the value of cattle-dung does not
inflate his income. Doubts may similarly be raised re-
garding the entry of grass as an item of cost, though in
actual practice most of the farmers use their own grass in
feeding their cattle. This may unnecessarily swell the
expenditure and consequently reduce net income. To
this query, the answer is simple. It will be remembered
that while considering his income from land we have
credited the cultivator with net receipts from his whole
grass land. Here we debit him with the cost of grass.
In both cases the sale and the purchase prices are assum-
ed to be the same* Thus there is no attempt at inflating
jthe expenditure.
Having thus explained the method of preparing ba-
lance-sheets for animals, we shall now pass on to the dis-
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