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Full text of "Farmers' account book. [microform]"

E631.16 
P38f 



FARMERS' ACCOUNT BOOK 




For the Year Beginning- 
Name 



Address. 



County_ 



.19- 






THE PENNSYLVANIA STATE COLLEGE 

School of Agriculture and Experiment Station 



THE PENNSYLVANIA 

STATE UNIVERSITY 

LIBRARIES 




'51 1 A6a6 



m PENNSYLVANIA ; 
UNIVERSITY LIBRARIES 



Digitized by the Internet Archive 

in 2011 with funding from 

LYRASIS Members and Sloan Foundation 



http://www.archive.org/details/farmersaccountboOOpenn 



Keeping the Farm Record 

Plat of the Farm — On this page should be drawn a rough outline of your farm, giving size and shape of fields, kinds of crops 
grown, fertilizer treatment, and location of buildings; roads, streams and woodland. 

Crop Summary. — Here should be recorded as accurately as possible the acreage, yield, and fertilizer treatment of all crops grown. 
This information is all for the purpose of analysis at the end of the year. 

Inventories. — All inventories should be taken at the beginning and end of the year. Values should be placed at the actual worth to 
the farm, not what could be gotten at forced sale or what it would cost to replace with new. 

Item. — In this column make a record of every transaction that occurs in the farm business, on the day on which it occurs. This 
not only includes all transactions where cash is involved but also those transactions between the different farm projects, 
i. e., when the farm manure is applied to the corn the value of the manure is credited to the animals that produced it and 
debited to the crop to which it is applied. At harvest time a feed crop is credited to the crop and debited to the animals that 
consume it. 

Cash. In this column enter all transactions involving the expenditure or receipt of cash. If farm produce is exchanged for groceries, 

etc., they should be considered as a cash sale and a cash purchase. When animals are traded, enter them at their actual value, 
one as a sale and the other as a purchase. Items entered under cash should be distributed among the farm enterprises using 
them. When payment is made or received for last year's accounts the fact should be noted in the item column. When the 
payment includes interest as well as payment on principal the amount of each should be specified in the items column. 

Farm. — The farm should be charged with all items of permanent improvement, such as new buildings, clearing pastures, repairs 
on buildings and fences, laying tile drains, etc. It should be charged with taxes, insurance and interest on investment or 
total capital at the rate of five per cent. It should be credited with the sale of wood and lumber and the rent of land or build- 
ings that is charged to the different crops or animals. In this column also should be entered any item of expense or receipt 
for which you have no definite project column or miscellaneous items that it is difficult to charge to any project. 

Equipment. — In this column enter all expenses for tools, machinery, harness, milk scales, etc. 

Truck or Tractor. — Enter here all items of expense for the maintenance and operation of the truck or tractor. Also enter all re- 
ceipts for the use of this equipment off the farm. 

Labor. — Enter here all labor hired for or sold from the farm. In the back of the book will be found a Labor Summary Sheet which 
should be filled in at the end of each month. Separate sheets are furnished with each book for keeping the daily record of 
labor. Totals are transferred from the Daily Labor Sheet to the Labor Summary Sheet. A record of all labor should be kept 
on the three or four major enterprises rather than to try to account for all labor used in the operation of the farm. When 
this is done it is possible to figure cost of production on those enterprises. A record should be kept of all labor on those 
enterprises whether it is hired labor or that of the farmer or some member of his family. All labor so recorded should be 
charged to its respective enterprise on the Project Balance Sheet at the end of the year. 

The remaining columns can be used to keep a debit and credit account of any or all of the farm enterprises. These ac- 
counts should be so kept that they will show at the end of the year the profit or loss of each project. 

Bills and Accounts Payable and Bills and Accounts Receivable. — Here should be entered .all bills for which all cash is not paid or 
received. These entries should be made on the date the transaction is made. When payment is made or received on a bill it 
should be entered in the cash column and charged or credited to its respective enterprise, as well as entered in the proper 
column under Bills and Accounts Payable or Receivable. 

Herd Record Sheet. — Here should be kept a monthly milk record of each cow in the herd. The amounts for each month should 
be transferred from the daily record sheet. On the opposite page is a Calf Record Sheet. Each calf should be entered here 
the day it is dropped, giving date, name, sire and dam. 

Poultry Record. — Enter here the daily number of eggs produced, and the number of hens that died or were sold. On the first of 
each month enter the number of hens on hand. Only with this information is it possible to figure the egg yield per hen. 



206092 



Plat of Farm 



DRAW HERE AN OUTLINE OF TOUR FARM 

Acres in farm _ Acres in woods ..Acres in pasture _ Acres in roads, fences and waste... 



Crop Summary 



KIND OF CROP 


YIELD 


VARIETY OF CROPS 


FERTILIZER TREATMENT 


Acres 


Per Acre 


Total 


Kind 


Amount per Acre 


Corn for Grain 














Corn for Silage 














Potatoes 




































Wheat 
Rye 
Oats 
Buckwheat 












































Barley 

Hay 
Alfalfa 






•" 




































Oat Hay 










Soy Bean Hay 
Oats and Barley 


















Oats and Peas 
Soy Beans 


































Cabbage 














Tobacco 












Beets 






Truck Crops 


































Apples, bearing 












Apples, not bearing 










Peaches 
























Small Fruit 














































TOTAL 
















NOTE— List all crops, acreages, yields, variety and fertilizer treatment. Write in any crops not listed above. This information is necessary to check the area of the farm, to 
calculate the amount of feed consumed on the farm, to get the proper balance between cash and feed crops and to test the efficiency of man and horse labor. 



Inventory of Real Estate 



ITEM 



VALUE AT 
BEGINNING OF YEAR 



VALUE AT 
END OF YEAR 



Farm 



Dwelling House 



Tenant House 



Other Buildings 



Total Acres 



Do you rent this Farm 1 



What share do you receive ? 



TOTAL 



NOTE— The value of the buildings may be included with the value of the farm or may be listed separately. If the farm is rented enter above the 
estimated value of the farm. Interest on the value of the farm is figured only when the farm is owned. 



Inventory of Cattle 



DATE 
19 



REG. No., NAME OR DESCRIPTION OF CATTLE 



BEGINNING OF YEAR 



END OF YEAR 



TOTAL 



NOTE— Use actual farm values in taking Inventories. Cattle may be listed separately or may be classified as cows, heifers, calves, bulls or steers. 





Inventory of Horses, Hogs, Sheep and Poultry 










DATE 


NUMBER, NAME OR DESCRIPTION OF ANIMALS 


BEGINNING OF YEAR 


END OF YEAR 




19 


No. 


Price 


Total Value 


No. 


Price 


Total Value 






Horses 






$ 






$ 






Work Horses 












Driving Horses 


















Colts 
Mules 


























Stallions 






























Hogs 






























Brood Sows 














Boars 
Fat Hogs 
Shoats 






































Pigs 












































Sheep 


















Ewes 
















Rams 
Lambs 
































Wethers 
Poultry 


















































Chickens (Laying Flock) 


















Young Chickens (Under Six months of age) 

Turkeys 

Ducks 






































Geese 
















Guineas 














































TOTAL 

\ 1 












? 





NOTE— Use actual farm values in taking inventories. 



Inventory of Equipment 





DATE 
19 


KIND OF MACHINE 


VALUE AT 
BEGINNING OP YEAR 


VALUE AT 
END OP YEAR 






Heavy Wagons 

Light Wagons 

Dump Cart 

Buggies 

Extra Wagon Beds, etc. 


$ 




— ■ - 




























Automobile $ Truck $ 












Tractor 




















Heavy Sleds 
Light Sleds 


























Walking Plows 

Sulky, Gang, and Tractor Plows 

Spike-tooth Harrows 








Disc Harrows 














Spring-tooth Harrows 
Roller 












Cultipacker 










Shovel Plows 










Cultivators 












Corn Planters 












Corn Harvester 






Grain Drill or Seeder 
Grain Binder 












Hay Loader 
Mowing Machines 


















Hay Tedder 
Hay Rakes 
Hay Racks 


















Hay Fork and Rope 
















TOTAL (To be carried forward) 


$ 


$ 



NOTE— Use actual farm values In taking inventories. Inventory at end of year should show depreciation unless It has been increased in value by 
extensive repairs. It should also include machinery purchased during the year. 





Inventory of Equipment— Continued 






DATE 
19 


KIND OF MACHINE 


VALUE AT VALUE AT 
BEGINNING OF TEAR END OF YEAR 




Brought forward 




$ 




Manure Spreader 
Feed Grinder 














Ensilage Cutter 
Gasoline Engines 














Wood Saws 








Fanning Mill 










Potato Planter 
Potato Digger 














Potato Cutter 
Potato Sprayer 
Orchard Sprayer 












Incubators 






Brooders 














Cream Separator 
Milking Machine 
Milk Cans and Pails 


















Maple Sugar Outfit 
















Heavy Harness 
Light Harness 
Robes, Blankets, etc. 

Minor Equipment, (Log Chains, Shovels, Forks, Carpenter's Tools, 
Blacksmith's Tools, Collars, Sweat Pads, etc.) 






Electric Light Plant 


















— = 


TOTAL 


$ 


? 



NOTE— Use actual farm values In taking Inventories. 



Inventory of Feed, Supplies and Seed 



DATE 
19 


KIND OF FEED 


BEGINNING OF YEAR 


END OF YEAR 


Tons or bu. Price 


Total value 


Tons or bu. Price Total value 


1 


Roughage 






$ 






$ 




Hay 










Soybean Hay 














Corn Silage 














Corn Stover 
















Straw 














Root Crops 
































Grains 








Corn (Bushels of Shelled Corn) 
















Oats 
















Wheat 












Buckwheat 
Cotton Seed Meal 
Bran, etc. 


































Dairy Feed 






























Seed 














Clover Seed 
















Grass Seed 
















Vegetable Seeds 


















Miscellaneous 














Fertilizer 
















Spray Materials 












Lime 


























Other Supplies 








Apples 














Potatoes 








Barrels 














Binder Twine, etc. 
































TOTAL 






$ 






$ 



NOTE— Use actual farm values in taking inventories. Any supplies on hand, not listed above, should be added to the list. 



10 



;M¥MH3 



DATE 


- ■ 

ITEM 

(Amount, Kind, Price and Description) 


CASH FARM EQUIPMENT Truck or Tractor 




19 


Received 


Paid Received Paid Received 


Paid Received 


Paid 






May Milk Check 9672 lbs. 3.8% @ $2.86 


276 62 




















Telephone service 




2 50 




2 50 
















Parts jor Milking Machine 




4 56 








4 56 










Received $15-00 for old potato digger 


15 00 








15 00 














in trade on New Machine 




135 00 








135 00 










Bought 150 lbs. Copper Sulphate @ 9$ 




13 50 


















1000 lbs. poultry Mash @ $2.35 




23 50 


















10 bu. home raised corn to poultry @ 65$ 
























School, Road and County Tax 




168 50 




168 50 














Sold 3 cases of Eg<is (n< 30$ 


27 00 




















Bought three barrels Lime Sulphur 




22 SO 


















Sold veal, 165 lbs. @ 15$ 


24 75 






i 














Six tons oj ground limestone 




42 00 




42 00 














2 bushels clover seed 




36 00 




36 00 














Painted barn and shed 




52 00 




52 00 














Ralph Jones, jor 10 days work 




25 00 


















Sold pair of pigs, 8 weeks old 


14 00 








50 






100 gallons kerosene @ 17yi$ 




17 50 










6 00 


17 






IVoodsawing jor Ackley 

Fire Insurance on barn and contents 


10 00 


12 25 




12 25 




















Horse shoeing 




1 50 

2 85 




1 50 














Three plow points 






2 85 










2 hogs, home use, 650 lbs. @ 12$ 






100 00 
















Horse traded to Harold Smith 


100 00 














Horse received in trade \rom Smith 




100 00 




100 00 










1 ton bran. Cows, hogs, poultry 




40 00 


















50 tons silage to cattle @ $5.00 




















Rent jor tenant house, 1 month 
Sold 500 bu. potatoes @ $1.00 


20 00 

500 00 




20 00 


























Subscription to, farm paper 




1 50 




1 50 














1 bushel seed corn 




3 00 


















Veterinary bill jor cattle 




5 00 


















Sold cull poultry, 100 lbs. (a) 30$ 


30 00 


















TOTAL (To be carried forward) 





















)AMPL1 OTOE 



11 





LABOR 


CATTLE 


HOGS 


POULTRY CORN 


POTATOES 


ORCHARD 








Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid Received 


Paid 


Received 


Paid 


Received 


Paid 


Received i Paid 










276 62 
































































































































































13 50 


























23 50 


6 50 




























6 50 






























27 00 










































24 75 






















22 50 


































































































































25 00 








































14 00 




















































4 00 






































































































































7S 00 


























































































20 00 
250 00 




10 00 




10 00 




































250 00 






































































500 00 


























































3 00 
























5 00 






30 00 













































































12 





ITEM 


CASH 


FARM EQUIPMENT Truck or Tractor 




"^q (Amount, Kind, Price and Description) 


Received 


Paid 


Received 


Paid Received Paid 

1 


Received 


Paid 










































































































































































































































































































































































































TOTAL (To be carried forward) 

. 










1 











13 



LABOR 



CATTLE 



HOGS 



POULTRY 



CORN POTATOES ORCHARD 



Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid 






I , I 



14 



DATE 
19 



ITEM 
(Amount, Kind, Price and Description) 



Brought forward 



CASH 



FARM 



EQUIPMENT 



Truck or Tractor 



Received Paid Received 



Received Paid 



TOTAL (To be carried forward) 



15 





LABOR 


CATTLE HOGS POULTRY CORN 


POTATOES ORCHARD 


: 






Received Paid Received 


Paid 


Received Paid Received 


Paid 


Received 


Paid 


Received Paid Received Paid 


Received 


Paid 

























































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































16 





ITEM 
(Amount, Kind, Price and Description) 


CASH FARM EQUIPMENT Truck or Tractor 


DATE 
19 


Received Paid Received Paid Received Paid Received Paid 




Brought forward 








































































































































































































































































































































































































































































































































































































































TOTAL (To be carried forward) 









































17 





LABOR 


CATTLE HOGS POULTRY CORN POTATOES ORCHARD 






Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid 








































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































i 




i 















































18 



ITEM 



CASH 



FARM EQUIPMENT Truck or Tractor 



19 


(Amount, Kind, Price and Description) 


Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 




Brought forward 








































































































































































































































































































































































































































































































































TOTAL (To be carried forward) 








il 







19 





LABOR 


CATTLE 


HOGS 


POULTRY 


CORN 


POTATOES 


ORCHARD 








Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid Received Paid 

1 


Received 


Paid 


Received 


Paid 


Received 


Paid 


































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































i 

















































































































































20 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH 


FARM EQUIPMENT 


Truck or Tractor 




Received Paid Received 


Paid Received Paid Received 


Paid 






Brought forward 


















































































































































































































































































































































































































































































































































































































































































































TOTAL (To be carried forward) 






















1 


1 

















21 



LABOR 



CATTLE 



HOGS 



POULTRY 



CORN POTATOES ORCHARD 





Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 




Received 


Paid 















































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































22 





ITEM 
(Amount, Kind, Price and Description) 




CASH 


FARM 


EQUIPMENT 


Truck or Tractor 




DA'l'K 
19 


Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 






Brought forward 






























































































































































































































































































































































































































































































TOTAL (To be carried forward) 





















23 



LABOR 



Received Paid 



CATTLE 



HOGS POULTRY CORN POTATOES 



ORCHARD 



Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid 









24 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH 


FARM 


EQUIPMENT 


Truck or Tractor 


Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 




Brought forward 
















































































































































































































































































































































































































































































































TOTAL (To be carried forward) 


=^^=^= 














1 



25 



LABOR 



Received Paid 



CATTLE 



Received Paid 



HOGS POULTRY 



CORN 



Received Paid Received Paid Received Paid Received Paid Received 



POTATOES ORCHARD 



26 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH 


FARM EQUIPMENT Truck or Tractor 


Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 




Brought forward 
























































































































































































































































































































t 






































































































































TOTAL (To be carried forward) 







































27 





LABOR 


CATTLE HOGS 


POULTRY CORN 


POTATOES 


ORCHARD 






Received 


Paid 


Received Paid Received Paid Received Paid Received Paid Received 

11 ; ,! 1 1 


Paid 


Received Paid Received Paid 

































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































28 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH 


FARM 


EQUIPMENT 


Truck or Tractor 




Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 






Brought forward 




























































































































































































































































































































































































































































































































, 




















































































































TOTAL (To be carried forward) 




i ; 

















29 





LABOR CATTLE HOGS POULTRY CORN POTATOES ORCHARD 






Received 


Paid 


Received Paid Received Paid Received Paid Received Paid 


Received Paid Received Paid Received Paid 




























r 




































































































































































































































































































































































































































































































































































































































































































































































































• 
































. 



















































































































































































































































30 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH FARM 


■ — 

EQUIPMENT 


Truck or Tractor 




Received Paid Received 


Paid 


Received 


Paid 


Received 


Paid 






Brought forward 








































































































































































































































































































































































































































































































































































• 




































































































TOTAL (To be carried forward) 
1 - 


i = 



















31 





LABOR CATTLE HOGS POULTRY CORN POTATOES ORCHARD 






Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid 






























































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































8- 












1 





















32 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH 


FARM EQUIPMENT Truck or Tractor 




Received Paid Received Paid Received Paid Received Paid 




Brought forward 








































































































































































































































































































































































































































































































































1 
















TOTAL (To be carried forward) 














=^=^= 


.. _JL_ 



33 



LABOR CATTLE HOGS POULTRY CORN POTATOES ORCHARD 




Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid 








































































































































































































































[ 


































































J 




















































I 


























I 
































































































































































































































































































































































































































' 
























































; \ 






















































\ 








™ 1 













34 



DATE 
19 


ITEM 


CASH FARM EQUIPMENT Truck or Tractor 




(Amount, Kind, Price and Description) 


Received Paid Received Paid Received Paid Received Paid 






Brought forward 






























































































































































































































































































































































i 












































































































































































































!l 






































i 




























TOTAL (To be carried forward) 















35 



— 




LABOR 


CATTLE 


"~" f *~l ' 

HOGS POULTRY CORN POTATOES 




ORCHARD 


^= 






Received 


Paid 


Received Paid Received Paid Received Paid Received Paid Received Paid 


Received Paid Received 


Paid 


































■ ■ ■ 











































































































































































































































































































































































































































































































































































































































































































































































































































































































































































36 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH FARM EQUIPMENT Truck or Tractor 




Received Paid Received 


Paid 


Received 


Paid Received 


Paid 






Brought forward 






































































































































































































































































































' 




















































































































































































































































































































































TOTAL (To be carried forward) 














-. 







37 



LABOR 


CATTLE 


HOGS 


POULTRY 


CORN POTATOES 


' — ... .. li =^ 

ORCHARD 




Received 


Paid 


Received 


Paid 


Received Paid 


Received 


Paid Received Paid Received Paid Received 


Paid Received 


Paid 















































































































































































































































































































































































































































































































































































































































































































































































































































38 



ITEM 
(Amount, Kind, Price and Description) 



CASH 



FARM 



Received Paid Received 



EQUIPMENT Truck or Tractor 



Paid Received Paid 



Brought forward 



TOTAL (To be carried forward) 



LAEOR 


CATTLE 


i ii i ii ' f 

HOGS POULTRY CORN POTATOES ORCHARD 




Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid 

| 1 1 1 ■ 1 1 — ' 1 















































































































































































































































































































































































































































































































































































































































































































































































































































































40 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH 


FAKM 


EQUIPMENT 


Truck or Tractor 




Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 






Brought forward 














































































































































































































































































































































































































































































































































































































TOTAL (To be carried forward) 














= 







41 



LABOR 


CATTLE 


HOGS 


POULTRY 


CORN 


POTATOES ORCHARD 






Received 


Paid 


Received Paid Received 1 Paid Received Paid 

1 


Received Paid Received Paid 


Received 


Paid 


Received Paid 


























































































































































































































































































































































































































































































































































































































































































































































































































































































^ -a 




















^_^_l 


. 






^^=— 





42 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 




CASH 


FARM EQUIPMENT 


Truck or Tractor 




Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 






Brought forward 


















































































































































































































































































































































































































































































































































































































































TOTAL (To be carried forward) 
















■- -i 





43 



LABOR 


CATTLE 




HOGS 


1 

POULTRY CORN 


1 ■■- 

POTATOES ORCHARD 






Received 


Paid 


Received 


Paid Received Paid Received 


Paid 


Received 


Paid Received Paid Received 


Paid Received Paid 



































































































































































































































































































































































































































































































































































































































































































































































































































































































44 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH FARM EQUIPMENT Truck or Tractor 




Received 


Paid Received 


Paid 


Received 


Paid 


Received 


Paid 






Brought forward 
















































































































































































































































































































































































































































































































































































































































































































































TOTAL (To be carried forward) 


^^■■= 


" -' 

















45 



LABOR 


CATTLE HOGS 


POULTRY CORN POTATOES ORCHARD 






Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid 
































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































■ 



































46 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH 


FARM 


EQUIPMENT 


Truck or Tractor 




Received 


Paid 


Received 


Paid 


Received 


Paid 


Received 


Paid 






Brought forward 




















































































































































































































































































































































































































































































































































































































































































































































— " 


TOTAL (To be carried forward) 





















LABOR CATTLE HOGS POULTRY CORN POTATOES ORCHARD 




Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid 














































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































1 









18 



DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH 


FARM 


EQUIPMENT 


Truck or Tractor 


Received 


Paid 


Received 


Paid 


Received 


Paid 


Received Paid 






































































































































































































































































































































































































































































































































































































TOTAL (To be carried forward) 










= 






i 



49 



LABOR 


CATTLE HOGS POULTRY CORN POTATOES ORCHARD 




Received 


Paid 


Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid 








































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































. 













50 



ITEM 
(Amount, Kind, Price and Description) 



Brought forward 



CASH 



FARM EQUIPMENT Truck or Tractor 



Received Paid Received Paid Received Paid Received Paid 



TOTAL (To be carried forward) 



I 



51 



LABOR CATTLE 


HOGS POULTRY CORN 


POTATOES ORCHARD 






Received 


Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received 

1 ' U ' 


Paid 


Received 


Paid 






















































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































-J 





DATE 
19 


ITEM 
(Amount, Kind, Price and Description) 


CASH 


FARM 


EQUIPMENT 


Truck or Tractor 




Received 


Paid 


Received 


Paid 


Received Paid 


Received Paid 






Brought forward 




































































































































































































































































































































































































































































Project Balance Sheet 


















Man Labor 
























Horse Labor 
























Rent of Land or Building 
Use of Machinery 






































Value of Manure 










Increase or Decrease in Inventory 
Interest on Investment 
















































==^^=^1 


TOTAL 





















NOTE— By making use of the Project Balance Sheet at the end of the year you can enter the items of cost that are not cash but are legitimate costs and then figure 
the cost of producing any crop or livestock. 



53 



LABOR 


CATTLE HOGS POULTRY CORN POTATOES ORCHARD 




Received 


Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid Received Paid 










































































































































































































































































































































































- « 





54 



Memoranda 



DATE 
19 




DATE 
19 































































































































































































55 



Bills and Accounts Receivable 





DATE 
19 


Accounts Receivable Accounts Receivable Payments Received Accounts Receivable 
ITEM at Beginning of Acquired During on Accounts During at End of 

Year the Year* Year** Year 














































































































































































































































































































































































































































































TOTAL 


$ 


* 


* 


• 



NOTE— Keep here a memorandum of accounts that are receivable until they are received and then enter them In the cash account. 
♦Enter here the amount of each Bill Receivable acquired during the year this book is kept. 
••Enter here the amount received on the bills entered in preceding columns. 



56 



Bills and Accounts Payable 



DATE 
19 


■ , . ITEM 


Accounts Payable ! Accounts Payable Payments Made 1 Accounts Payable 
at Beginning of Incurred During on Accounts During at End of 
Year the Year* Year** Year 






































































































































































































































































































































































































































































TOTAL 


? 


$ 


$ 


$ 



NOTE— Keep here a memorandum of accounts that are payable until they are paid and then enter them In the cash account. 
•Enter here the amount of each Bill Payable contracted during the year this book Is kept. 
* 'Enter here the amount paid on the bill entered In preceding col umns . 



Summary of the Year's Business 



57 











Inventory at the end of the Year 






Real Estate 
Livestock 
Equipment 
Feed and Supplies 
Total Receipts for the Year 


$ 




Bills and Accounts Receivable at the end of the Year 
Bills and Accounts Payable at the Beginning of the Year 






Total (A) 






$ 



Inventory at the beginning of the Year 






Real Estate 

Livestock 

Equipment 


$ 








Feed and Supplies 






Total Expenses for the Year 
Bills and Accounts Payable at the end of the Year 






Interest on average Capital invested (5%) 

Bills and Accounts Receivable at the Beginning of the Year 






Total (B) 

Labor Income 
[Total (A) less total (B)] 






? 













NOTE — If total (B) is more than total (A) the result is a minus Labor Income and means that the farm has been run at a loss during the past year. 



58 



Poultry Flock and Egg Record 





No. of Hens First of 
JANUARY 


No. of Hens First of 
FEBRUARY._ 


No. of Hens First of 
MARCH 


No. of Hens First of 
APRIL 


No. of Hens First of 
MAY 


No. of Hens First of 










DATE 


Egg Hens Hens 
Yield Sold Died 


Egg Hens Hens 
Yield Sold Died 


Egg Hens Hens 
Yield Sold Died 


Egg Hens Hens 
Yield Sold Died 


Egg Hens Hens 
Yield Sold Died 


Egg Hens Hens 
Yield Sold Died 


1 
















2 
3 
4 
5 










6 

7 














8 




9 








In 






11 
















12 












13 












14 










15 
















16 

17 


' 














18 






19 








20 






21 
















22 






23 






24 












25 








26 














27 








28 










29 
30 
31 










Totals 














Previous Totals 












Totals to Date 













NOTE— Enter here each day the egg yield, the hens that died or were sold, and on the first of the month the number of hens that are in the flock. 



69 



No. of Hens First of 
JULY _ 



No. of Hens First of 
AUGUST 



No. of Hens First of 
SEPTEMBER 



No. of Hens First of 
OCTOBER 



No. of Hens First of 
NOVEMBER 



No. of Hens First of 
DECEMBER 



DATE 

1 
2 
3 
4 
5 


Egg 
Yield 


Hens 
Sold 


Hens 
Died 


Egg 

Yield 


Hens 
Sold 


Hens 
Died 


Egg 

Yield 


Hens 

Sold 


Hens 

Died 


Egg 
Yield 


Hens 
Sold 


Hens 
Died 


Egg 
Yield 


Hens 
Sold 


Hens 
Died 


Egg 
Yield 


Hens 
Sold 


Hens 
Died 


DATE 






















1 
















2 
















3 






























4 
















5 


6 

7 


























6 








7 


8 












8 


9 

10 














9 








10 


111 

12 

[13 

14 

15 
























11 






















12 


























13 




























14 




















15 


16 
17 
18 
19 

20 




























16 






















17 
























18 
























19 


















20 


21 
22 
23 
24 
25 


































21 

22 


















23 












24 


















25 


26 

27 
23 
29 
30 
31 




























26 


























27 
















28 






29 








30 


















31 




















rzr 














l 








1 





60 



Herd Record 



NAME 


Ag 


3 BRED 




CALVED 


PRODUCTION 




| Jan. 


Feb. 


Mar. 


Apr. 


May 


June 


July 


Aug. 


Sept. 


Oct. 


Nov. 


Dec. 


Total 


































==^=— 










































































































































































































































__ .,. 











NOTE— Enter for each cow In the herd the total production for the month, totals to be taken from the milk record sheet The breeding record should 
be kept of every cow whether there is one or more cows in the herd. 



61 



REMARKS 



CALF RECORD 



REMARKS 



NOTE — Enter here the record of each call the day it is born. 



62 



Labor Summary Sheet 



DATE 


CORN 


OATS 


WHEAT 


HAY 


CATTLE 


HOGS 


SHEEP 


POULTRY 








19 


M H T 


M H T 


M H T 


M H T 


M H T 


M H T 


M H T 


M H T 


M H T 


M H T 


Jan. 




























































Feb. 




























































March 
















































April 






















































May 






























































June 












































July 






















































August 






























































Sept. 




































































October 
























































Nov. 




























































Dec. 


































































































































































































































































































Total 




















i 





NOTE.— The Labor Summary should be filled In at the end of each month, the information being taken from the daily labor sheet which Is kept separately. 



Rules For Measuring 

1. To Measure Grain in Bin. — Measure the length, width and height of the grain in the bin, and obtain total feet of grain 
by multiplying the length by the width by the height. Divide by 114 to find bushels, or multiply by .8. 

2. To Find Bushels of Ear Corn in Rectangular Crib. — Finu cubic feet of corn in crib by multiplying the length by the width 
by the height of the corn in the crib, and divide by 2i/ 2 to find bushels or multiply by .4. 

3. To Find Tons of Hay in the Mow. — Find cubic yards of hay in mow and divide by 15, if hay is well settled, or by 18, if loose 
or freshly put in mow; or find cubic feet and divide by 380 to 512, depending on conditions of hay and length of time in the mow. 

4. To Find Tons of Hay in Stack. — Obtain length, width, and distance "over" stack (from side to side in case of a long stack). 
Multiply the "over" by the width, divide by 4, and multiply by length. Divide this by 380 to 512; or find cubic feet in stack and 
divide by 380 to 512. 



STANDARD WEIGHTS PER BUSHEL IN POUNDS 



Wheat 60 

Oats 32 

Common Barley 48 

Hull-less Barley 60 

Bye 66 

Flax 56 



Shelled Corn 56 

Dry Ear Corn 70 

Millet 50 

Timothy .45 

Redtop Grass Seed 14 

CAPACITY OF ROUND SILOS IN TONS 



Clover 60 

Alfalfa 60 

Ky. Bluegrass 14 

Orchard Grass 14 

Buckwheat 48 



Potatoes 60 

Onions , 60 

Peas (dried) 60 

Apples 45 

Milk (per gallon) 8.6 



Inside Height 
of Silo, feet 








INSIDE DIAMETER 


OF SILO, FEET 










8 


10 


11 


12 


13 


14 


16 


16 


17 


18 


10 


20 


22 




17 
18 
19 
20 
22 
23 
24 
26 
27 
28 
80 
31 
33 
35 
36 
37 
39 
40 
41 
43 
46 


20 
28 
SO 
82 
34 
88 
38 
40 
42 
44 
47 
49 
61 
63 
66 
68 
61 
63 
00 
08 
70 
72 
74 


80 
33 
36 
39 
41 
43 
46 
49 
51 
64 
68 
59 
02 
65 
68 
70 
73 
76 
79 
82 
86 
88 
91 


38 
41 
43 
46 
49 
62 
65 
68 
01 
64 
67 
70 
74 
77 
80 
84 
87 
90 
94 
97 
101 
105 
109 
113 
117 


44 
47 
60 
64 
67 
60 
04 
68 
71 
75 
79 
83 
80 
90 
94 
98 
102 
100 
110 
115 
119 
124 
128 
133 
137 


61 
66 
69 
63 
67 
71 
76 
79 
83 
87 
91 
96 
100 
105 
100 
114 
118 
123 
123 
138 
188 
143 
148 
164 
169 
105 
170 


69 
63 
07 
72 
76 
80 
85 
90 
05 
100 
105 
110 
116 
121 
120 
132 
136 
142 
148 
154 
160 
160 
172 
179 
184 
191 
197 


07 
72 
77 
81 
80 
91 
97 
102 
109 
114 
119 
125 
131 
137 
143 
149 
165 
101 
167 
173 
ISO 
187 
193 
201 
207 
215 
222 
229 
236 


























SO 
92 
93 
104 
110 
110 
122 
128 
135 
141 
148 
155 
162 
169 
170 
183 
190 
197 
284 
211 
218 
226 
233 
240 
247 
254 
201 










193 
110 
116 
123 
130 
137 
144 
151 
168 
106 
174 
161 
1S9 
196 
204 
212 
220 
228 
236 
244 
262 
201 
269 
277 
285 
293 
SU1 
310 








122 
129 
137 
145 
152 
100 
163 
176 
134 
192 
200 
209 
218 
227 
230 
246 
255 
262 
270 
280 
269 
298 
307 
318 
325 
334 
344 








143 

162 
160 
169 
178 
187 
196 
205 
215 
224 
234 
243 
252 
202 
272 
282 
291 
300 
310 
320 
330 
340 
350 
301 
371 
3S2 














205 






226 
237 





















































































































































































CAPACITY OF RECTANGULAR SILOS 

Multiply the length by width 'by height of settled silage. 
This gives the cubic feet of silage. The table shows the aver- 
age weight of silage for any given depth. Multiply and get 
the total pounds of silage. Dividing by 2,000 will give the 
tons. 



Depth 


Average Wt. 


Depth 


Average Wt. 


of 


In Lbs. 


of 


In Lbs. 


Silage 


PerCu.Pt. 


Silage 


PerCu.Ft. 


11 


26.8 


23 


35.2 


12 


27.6 


24 


35.9 


13 


28.3 


25 


36.5 


14 


29.1 


26 


37.1 


15 


29.8 


27 


37.7 


16 


30.5 


28 


38.4 


17 


31.2 


29 


39.0 


18 


31.9 


30 


39.6 


19 


32.6 


31 


40.2 


20 


33.3 


32 


40.9 


21 


33.9 


33 


41.5 


22 


34.6 


34 


42.2 



TABLE SHOWING APPROXIMATE WEIGHT OF SILAGE REMAINING IN SILO IN SPRING, AT DIFFERENT DEPTHS 



Depth 
of 


If silag 


e was from 20 to 30 feet deep before any was fed 


Silage 




Inside Diameter, Feet 


Re- 






maining 


8 


10 


12 


14 


16 


18 


Feet 


Tons 


Tons 


Tons 


Tons 


Tons 


Tons 


1 


2 


2 


3 


4 


5 


7 


2 


3 


4 


6 


8 


10 


13 


3 


5 


6 


9 


12 


15 


19 


4 


6 


8 


11 


15 


20 


24 


5 


7 


10 


14 


19 


25 


31 


6 


8 


12 


16 


22 


29 


37 


7 


10 


14 


19 


26 


34 


43 


8 


11 


17 


21 


29 


38 


48 



Depth 


If silage was from 30 to 40 feet deep before any was fed 


of 






Silage 




Inside Diameter, Feet 


Re- 






maining 


8 


10 


12 


14 


16 


18 


Feet 


Tons 


Tons 


Tons 


Tons 


Tons 


Tons 


1 


2 


2 


4 


5 


6 


8 


2 


4 


4 


7 


9 


12 


15 


3 


5 


7 


10 


14 


18 


23 


4 


6 


9 


13 


18 


24 


30 


5 


8 


12 


16 


22 


29 


37 


6 


9 


14 


20 


26 


35 


44 


7 


10 


17 


23 


31 


41 


51 


8 


12 


19 


26 


35 


60 


58 



-63— 



Farm Credit Statement 

Short Form 



Statement of 



Address 



Operating the farm in Township County 



Bank of 



To 

I make the following statement of all my assets a nd liabilities at the close of business on the date named 
below and give other material information for the purpose of obtaining from you advances on notes and bills 
bearing my signature or indorsement and for obtaining credit generally upon present and future applications : 

CONDITION AT THE CLOSE OF BUSINESS .:. day of 19 



ASSETS [what I own] : 
Farm (total acres — 
Dairy cattle (No. — 

Horses (No. 

Hogs (No. 

Sheep (No. 

Poultry (No. — 
Equipment . 



(acres tillable ) Valued at 

Other cattle (No. ) 



-) 

-) 

-) 



Feeds, crops and supplies 

Accounts receivable 

Cash on hand and in banks 
Other personal property 



Total 



LIABILITIES [what I owe] : 

Mortgage on real estate (Mortgagee 

Notes 

Accounts payable 

Other debts 



Total 



Net Worth 



Ja a_ '43 






Fire insurance on buildings $ 

Fire insurance on other property S 

Automobile insurance ; Fire S Theft ! 

Property damage $ Liability S_ 



I am also liable 

On endorsed notes $_ 



The legal and equitable right to all the above 
real estate is in my name solely except as follows : 



As bondsman for 



Life insurance carried $_ 

Cash value of life insurance S_ 
Who is the beneficiary ? 



State and County tax . 

School tax $ 

My age is 



_Road tax $"_ 



-Married or single _ 



I hereby certify that the figures, information and statements on this sheet, all of which have been read 
by me before signing, are true and give a correct showing of my financial condition on the date stated. 



Signed this day of . 



19 Signature 

—64— 



u 



7 



Aaron 



Bldg. 



AQ0000bM70 c ll3