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cussion of the balance-sheets themselves with necessary
explanation in each case.
(i) The Balance-sheet for a pair of bullocks.
(a) The expenses of maintenance per annum :
Rs. As. Ps.
1. 4050 bundles of grass at 15 bundles per
day; for 9 months in a year; charged
@ Rs, 10 per 1000 bundles..... 40 0 0
2. 1-J- cartloads of chaff of wal and i cartload
" of chaff of tur......... 78*0
S. 2 Cartloads of straw weighing 1400 Ibs. . 400
4. Cost of grazing for three months in the
rainy-season.......... 10 0 0
5. Green grass given at night during the mon-
soon—necessary area 2/3rd acre, which can
be leased at.......... 500
6. $ maunds of oil cakes @ Rs. 1J per maund 540
7. 2^ seers of oil @ Rs. 2 for 5 seers ... 100
8. Cost of guar-seed, 7^ maunds, for 5 months
at 2 seers per day charged @ Rs. 70 for
30 maunds.......... 17 8 0
Total . . 90 4 0
(b) Gross receipts per annum :
1. Value of the work of the pair calculated on
the basis of the possible number of days
they usually work on a holding of 15
acres—the number assumed is 160 days
and the value per day 8 annas . . . . 80 0 0
2. Price of 6 cartloads of well-rotted manure
@ 0 8 0 per cartload .......... 300
and of 6 cartloads of ordinary manure
@ 0 4 0 per cartload........ 180
Total . . *84 8 6
Though the gross receipts in this case are- less than
the total expenditure per annum, we have assumed that