ACCOUN SMITH ® THOHAS t-fS'P- f.Atfirf. BOOK COI^fPSWT ?tate College of ^qtituUuvt ^t Cornell ©ntbersitp Strata, M. g. ili6rarj> S 567 S6 '^°™*" ""'™'sity Library Farm accounts, 3 1924 003 373 143 The original of tliis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924003373143 FARM ACCOUNTS BY CHESTER W. SMITH btjpebintendent op bchoolb, colttubia county, wisconsin. autsoh of "a summer of satuhdats" AND S. M. THOMAS PRINCIPAL OF COLUMBIA COUNTY WIBCONSIN, NOBMAL 1913 THE LAUREL BOOK COMPANY Educational FirBLisHBBa CHICAGO 0^ COPTBIGHT, 1913 BY THE LAUREL BOOK COMPANY TABLE OF CONTENTS USE AND PURPOSE 5 ORDERS, BILLS AND RECEIPTS' 9 EXPENSE ACCOUNTS 22 ACCOUNTS WITH MATERIALS 27 LUMBER MEASUREMENTS 33 BUSINESS LETTERS 36 CHECKS, NOTES, DUE BILLS 38 MEMORANDA 42 ACCOUNT PROBLEMS 43 DAIRY PROBLEMS 46 CORN PROBLEMS 53 FENCING 57 WEEDS AND SEEDS 59 GARDEN AND ORCHARD 64 SCALE TICKETS 67 FOOD REQUIREMENTS 70 HOUSEHOLD PROBLEMS 74 MISCELLANEOUS PROBLEMS 76 ABBREVIATIONS 79 GLOSSARY 80 A WORD AS TO THE USE AND PURPOSE. No successful merchant attempts to conduct his business without some system of bookkeeping. It is one of the first essentials of his work, by means of which he is able to find out what part of his business is paying and what part is losing. Every prosperous manufacturer determines, with the greatest possible care, the cost of producing the things which he manufactures. It is just as essential that the farmer keep accounts, by means of which, he can tell the things that are profitable to raise and those enterprises he is conducting at a loss. FARM ACCOUNTS should show two things : (i) What the farmer is producing or dealing in. (2) On what the farmer is gaining or losing in his business. To keep a complete account of the various enterprises of the farm requires some time and considerable training. But the training consists more in getting the habit than in learning the method. The purpose of this book, FARM ACCOUNTS, is to pre- sent the simplest methods of keeping accounts, and to provide school work of so practical and interesting a character, that the boys and girls in our rural schools will be able to learn those methods and also will acquire the habit of using them. If accounts are to be kept on the farm, our schools must teach FARM ACCOUNTS to the children of to-day— the farmers of tomorrow. If conservation is to be observed where it means most to all of the people, the farmer must be provided a way to learn how to conserve that vital requisite to human life and comfort — the farm. A knowledge of FARM ACCOUNTS constitutes the begin- ning of an education for economy by showing what pays and how wisely to save. This book may be very profitably used in rural schools, state graded schools and by high school review classes in arithmetic. In the schools where the course of study seems to be already overcrowded, the following suggestions may be helpful : FARM ACCOUNTS is not intended as an extra study, but rather as a substitute for the much less important topics usually found in the ordinary textbooks on arithmetic. Among the topics that may be profitably omitted, and FARM ACCOUNTS taught, are Exchange, True Discount, Bank Discount, Longitude and Time, the sec- ond case in Commission, Compound Interest, Stocks and Bonds, Partial Payments with more than two payments. Cube Root, and all of the most difficult and non-practical miscel- laneous problems. The wise educator will no doubt think of many other things being taught that are of far less value than FAP..M AC- COUNTS. TO THE TEACHER. We cannot too earnestly urge upon the teacher, who uses this book, the necessity of careful preparation for every reci- tation. Plan the work so that every assignment of the next lesson is fully understood by teacher and pupils, and also, so that it is a step from the known to the next new topic to be learned. Make the work real by getting real business paper such as bills, accounts, notes, etc., that have been made out in real busi- ness. Do everything possible to inspire in the pupils, pride in doing correct, neat and praiseworthy work. GENERAL DIRECTIONS. Both the teacher and the pupils should thoroughly under- stand and fully appreciate : 1. That the standard for marking answers in multiplica- tion, addition, subtraction, and division should be either ioo% or zero. Accounts in business when footed up, are either right, or they are wrong. 2. All definitions and explanations given in this book are for the purpose of directing the pupil to do certain things. Pupils will learn definitions of terms by using the terms. 3. You are to begin actual work at once. That is, in- stead of drilling pupils to repeat the definition of a bill, get them to copy a form of a bill, and afterwards to make up other bills with items coming within their own 8 FARM ACCOUNTS experience by using the names of places and merchants familiar to them.' It is practice in doing real business work that results in the mastery of the work. 4. Practice makes perfect only when it is perfect prac- tice. Insist upon careful, painstaking work in every paper you accept as "good enough." Papers that are lacking in accuracy or neatness, or show evident carelessness in prepa- ration should be corrected, again and again, if necessary. 5. Every pupil is interested in what he is learning to do well. Here are the three stages 'in learning a thing which requires practice: First, Novelty, when all are enthusiastic. Second, Drudgery, when weak natures get tired and quit. Third, Skill, when enthusiasm returns and success results. THE EIGHT DIRECTIONS, IN THEIR ORDER OF IMPORTANCE. 1. Add, subtract, multiply and divide correctly. 2. Spell every word correctly. 3. Capitalize correctly. 4. Punctuate correctly. 5. Rule with ruler, using comparatively the same spaces between the ruled lines, and between the words, as in this book. 6. Be neat, write on the line, do not erase but take another paper and try again to do your best. Write with ink. 7. Rewrite the example until you have made a perfectly correct copy. 8. Make up other examples or bills, using different items, persons and places. FARM ACCOUNTS ORDERS, BILLS AND RECEIPTS. Copy the following bill. It is an itemized store bill re- ceived by W. H. Moreland, a farmer, from J. W. Dalton, a merchant, who deals in shoes. Begin by following Direc- tion 5, found on page 8. If you prefer, use lead pencil to rule paper with, but write with ink. Note — It is always best to use good paper about eight inches by ten inches — the kind that has ruled lines. Example 1. fV. ^C. ^ytiai'euMu/, Portage, Wis., S^^^ 2. 191^. In account with, J. W. DALTON, Dealer in Up-To-Date Shoes in All Styles. Jan. 3 (( li (1 (( Feb. 1 « it 3 pr. Men's Shoes @ $3.00 2 " Boys' " @ $2.75 5 Shoe Laces @ 5c 1 pr. Women's Rubbers 2 pr. Children's Shoes @ $1.00 Am't due $ $ 17 00 50 25 75 00 50 10 FARM ACCOUNTS Example No. i is an itemized bill because it gives each item bought, with the price and total cost of each, and the date on which every item was purchased. Notice that the names of the things, mentioned in the bill as the objects bought, are capitalized. Follow all of the Eight Directions in your work with Example No. i. Questions, Example No. 1. 1. Where are the double lines placed? 2. Where are the single lines placed? 3. Which parts in the heading of the bill will remain in Mr. Dalton's bills and which parts or words will change in making out his different bills ? 4. Where are the apostrophies placed in forming the possessives and why? (Find out from your grammar if you do not know.) 5. Which is the dollars column and which is the cents column? 6. Which of the two columns is wider, dollars or cents? Why? 7. Why is there not a column for mills? 8. What abbreviations are used? Which have periods after them? 9. Did Mr. Moreland pay the bill? Why do you think so? 10. Count the capital letters in your copy and those in the book; are they the same in each? 11. Name the branches, which you have studied in school, that you are learning to apply in studying FARM ACCOUNTS. FARM ACCOUNTS 11 Example 2. Portage, Wis., J^^. J, 191-^. In account with, J. W. DALTON, Dealer in Up-to-Date Shoes in All Styles Apr. To Mdse Rec'd payment, /.i^ 9a/lon % 17 50 Example No. 2 is a Statement, that is, a bill which is not itemized. We may suppose that Mr. Dalton sent the state- ment to Mr. Moreland because the latter did not pay the bill before this date. Copy Example No. 2 and follow the Eight Directions. Questions, Example No. 2. 1. Who made out the statement? 2. Who paid the $17.50 and to whom was it paid? 3. Why is the word "who" used in one place and "whom" in the other in question 2? 4. Why did not Mr. Dalton send an itemized bill the second time? 5. Who kept this statement after it was paid? Why? 6. Is your copy of Example No. 2 better writing than of No. I ? 12 FARM ACCOUNTS The reason Mr. Moreland kept the statement after he had paid it is, that Example No. 2 is a receipt, or a receipted statement, or a receipted bill. With it Mr. Moreland can prove that he has paid Mr. Dalton for the shoes and other things he bought. Example 3. Portage, Wis., ^ymx/w 3, 191^. Received of "fr. ^ ^Mot'e/cmd, C/e'tte/n/tiBe'n, ei/tvci ~ Dollars, 100 ' in full of all account. Example No. 3 is a form of a receipt. It is not a bill nor a statement, but a simple receipt showing that Mr. Moreland has paid the sum of $17.50 to Mr. Dalton, on May 3, 1914. Copy Example No. 3 and follow all of the Eight Direc- tions. ONE WAY TO MAKE PRACTICE INTERESTING. Have the class in Farm Accounts number. Then suppose No. 1 owes $2.00 for instance, to No. 2; No. 2 owes the same to No. 3, No. 3 to No. 4, and so on around the class, the last one owing the $2.00 to No. 1. Then suppose every one pays his debt and gets a receipt for the same. In this way every pupil is doing actual business with some one in the class. If a receipt is not correct in every respect, the pupil to whom it is given should hand it back for correction. These numbers should be kept, for they will be needed In future work in the class for practice In making out orders, bills, etc. When each member of a class gets the habit of inspecting every piece of written work carefully, to see whether it is correct, •u»' cess is sure. FARM ACCOUNTS 13 Questions, Example No. 3. 1. Who keeps a receipt, the one who pays, or the one who receives? 2. Who signs a receipt, the payer or the receiver of the money? 3. Have you ever seen a store bill? 4. Should farmers keep receipts when they pay bills? Why? 5. What are the essential things, or words, in a receipt? You can buy a small receipt book for five or ten cents. Example 4. Fergus Falls, Minn., Jan. 20, 1914. Wm. Toole & Son, Baraboo, Wis. Gentlemen: Please send me the following goods by mail. I enclose P. 0. Order for forty cents in payment of the same. No. 12 Bronze Pansy Seed, 1 pkt. 15c No. 16 Cardinal Pansy Seed, 1 pkt. 10c No. 31 Rose Lilac Pansy Seed, 1 pkt. 5o No. 314 Double Hollyhock Seed, 1 pkt. 10c Total 40c Address Example No. 4 is an order for goods. Wm. Toole & Son, are seedsmen and make a specialty of pansy seeds. The numbers used at the left, in the order, are taken from their catalogue. "Pkt." stands for packet. Copy the above order and follow the Eight Directions. 14 FARM ACCOUNTS Example 5. Baraboo, Wis., ^tn. In account with, WILLIAM TOOLE & SON Pansy Specialists, Plants and Seeds. 23, 191^. Jan. 23 To 1 pkt. Bronze Pansy Seed, 16c « i( " " " Cardinal, " " 10 « it " " " Rose Lilac," " 05 « ti " " " Double Hollyhock Seed, Total Rec'd Payment, 10 40c Questions, Examples Nos. 4 and 5. 1. Why is not order No. 4 ruled like a bill? Ans. It may be, but more often the farmer writes his orders for goods on common letter paper. 2. What do the letters "P. O." mean? FARM ACCOUNTS 15 3. What is a postoffice order and where is it obtained? 4. What would be the cost of a P. O. order for forty cents? 5. Would the above order come by regular mail, or by parcel post? (It is well to get a book of your postmaster and learn about this.) 6. Who wrote order No. 4 and who wrote the bill? 7. Why does the date in the order differ from that of the bill? 8. What is the meaning of the letters "J. T." in the bill? Ans. These are the initials of the person who filled out and signed the bill. In this bill they mean "John Toole," who is one of the firm. 9. What are the small dots in the order called? Ans. They are called "leaders" and are used for conveni- ence. Of what use are they? 10. What are the little marks that look like double apos- trophies called? Ans. They are called "ditto" marks and mean "the same." After this when you use either of these marks call them leaders or ditto marks. Copy the order and the bill for it and follow the Eight Directions. Take the same numbers you had in writing the receipts. No. 1, may order of No. 2; No. 2, of No. 3, and so on as in the previous use of the numbers. These orders may be for different l 29 " Work hoeing 1 60 Aug. 19 " Work digging 20 bu. 75 Sept. 1 By Sold 20 bu. @ 58c $ 11 60 i( 30 To Work digging and hauling 7 90 Oct. 7 By Sold 153 bu. @ 38c Te Balance, Net Profit 49 39 58 14 1 69 74 $ 69 74 In Examples 15 and 16, notice that the word "To" is used before the Dr. item and "By" before the Cr. item and the words "Paid for," and "Rec'id" are not used. They are not really necessary yet often used, as in Examples 13 and 14. Make up other examples of Cornfield, Trapping Outfit, Newspaper Route, Travel Expense Account, Fourth of July Stand, Corn Contest. Use the words "To" and "By" 30 FARM ACCOUNTS Example 17. Mary Williams kept this account with a flock of chickens. She was a school girl in the seventh grade. Balance the account she kept. POULTRY ACCOUNT. 1913 Poultry Poultry Rec'd. P'd. Out Dr. Cr. Mar. April May 8 By Balance of cash on hand 20 To 20 Chickens (hot) @ 36c " 2 doz. Eggs @ $1.50 " 1 bu. Chicken Feed " Wire Screens 28 By 3 doz. Eggs sold @ 75c " " 1 Hen for house 2 To Work, estimated 6 " Lime and Gravel 12 By 1 Setting of Eggs 23 " 3 doz. Eggs @ $1.00 30 " 1 doz. Eggs @ $1.00 1 Balance on hand " By balance of Cash on band . . $ 7 3 1 $ 16 50 25 30 00 00 00 FARM ACCOUNTS 31 Example 18. The following is taken from a household expense account kept by a woman whose husband allowed her sixty dollars a month for expenses. HOUSEHOLD EXPENSE ACCOUNT. Cash. 1913 Dec. 1 1 9 it l( <( (( (( l( 11 12 (( (( (I (( 23 24 ti 30 To Bal. on hand last month 72 60 46 00 18 6 1 3 2 1 2 1 1 ti Ry hill of T. rmisnn Ornoprips 48 " " " W. Brayton, Meat 30 " " " R. Yale, Electricity.. 32 " " " Gas Co. Gas... .. 90 " " " R. F. Shultz, Milk 42 " Church 40 " Cloth for Apron 30 " Pattern 10 " Postage Stamps 25 " Postcards 25 " Silk for Waist 00 " Yam 25 " Money Order to "Youth's Companion" " Fee for Money Order .. 75 05 " Christmas Stamps . 10 " Envelopes, 1 doz. .. 05 " Bowl and Pitcher 25 " Laundry Collars 18 " Rolls for Church 50 " R. R. Faj-e to Branch Camp... 28 To Month's Allowance , Balance the above account and make up others of this kind taken from your own home. 32 FARM ACCOUNTS Questions. 1. Is it possible for a housekeeper to keep a regular daily- account of expenses ? Do you know of one who keeps such an account? 2. Give some reasons why a household expense account should be kept. 3. What is an income tax? Ans. An income tax is a tax on the net income a citizen receives in his business or profession as a farmer, manu- facturer, merchant, employe, lawyer or doctor. 4. Is it necessary to keep an expense account in order to know how to make out an income tax report ? 5. Can farmers keep an expense account ? Do you know one who keeps an expense account? 6. If you have an income tax assessor get some report blanks from him and learn something about the subject. 7. Have you improved your penmanship since you began this study? FARM ACCOUNTS 33 LUMBER MEASUREMENTS. Questions. 1. How many laths in a bunch ? 2. How many shingles in a bunch? 3. How many bunches in a thousand? 4. What is meant by board measure? 5. What is the general rule for measuring lumber, tim- bers, &c, sold by the thousand feet of board measure? To get the cost of lumber sold by the thousand square feet of board measure — Multiply together the number of pieces, feet long, inches wide, inches thick and price per thousand; then divide the product by 12, and point off three places. Note — If you do not know the answers to these questions ask someone to tell you. Example 19. Find the cost of 25 joists, 16 in. wide, 3 in. thick, 24 ft. long, at $18 per M. Operation. 25X3X i6x24x 18 12 = 43200 Pointing off three places and supplying the name, we have $43.20. The above example in a bill of lumber, would usually be written as follows : 25 pes., 3xi6's, 24 ft. @ $18.00 per M. 34 FARM ACCOUNTS Measurement Problems. 1. Find the cost of the following bill of lumber, using the rule on the preceding page. 6 pes. 2 x4's, 14 ft., @ $20.00 per M. 21 pes. boards, 8 in. 16 ft., @ $24.00 per M. 4 pes. 4 X 8's, 24 ft., @ $18.00 per M. Make out the bill in proper form in ruling, names and date. 2. Find the cost of 20 bunches of shingles at $5.00 per M. First find out how many shingles in a bunch by asking someone who knows. 3. A walk is 12 rods long, five feet wide. It is made of 2 inch plank laid close together with three layers of 2 x 4's on which the walk is nailed. What is the cost of material at $14.00 per M? 4. What would it cost to seal overhead your school room if the lumber is $40.00 per M ? 5. What is the cost of lumber that will make a box 6 feet long, 5 feet wide and 4 feet high, at $48.00 per M ? It is not necessary to allow for the corners. 6. Estimate the cost of lumber for a hog pen, choosing a size large enough for about five hogs. The sides should be made of inch lumber, the floor of 2 inch plank, with 2 X 4's and 4 X 4's for the frame. Make a drawing of the plan if you can, also a bill of the lumber. 7. Inquire how to estimate the number of shingles to cover a roof, then find the cost of shingles laid six inches to the weather to cover a roof each side of which is ten feet long and six feet wide, at $5.00 per M. FAKM ACCOUNTS 35 8. Suppose you wish to build a Fourth of July stand Make a drawing of it, then make a bill of the lumber it would require. 9. To find the number of cords of wood in a pile only two dimensions are needed, the length and the height. Of course the longer the sticks are, the more it costs per cord. The rule is: Multiply together the length and height in feet and divide by 32. The answer is the number of cords. What is the cost of a pile of wood 64 feet long and 8 feet high @ $6.00 per cord? 10. How many cords of wood in a pile of six rows, each 48 feet long and 9 feet high? 11. How much will it cost to paper your school room with paper at 25c per roll if each roll covers 36 sq. feet? 12. How much lumber, board measure, is there in your school woodshed? 36 FARM ACCOUNTS BUSINESS LETTERS. Much practice of the careful painstaking kind should be given to letter writing. Write with ink on letter paper which is about 8 inches by lo inches in size. Get paper that is ruled. Do not waste time on poor paper that is too small and is sure to get pupils into bad habits. Example 20. Duluth, Minn., Nov. 3, 1913. Carroll & King, Portage, Wis., Gentlemen: Please quote me prices on boys' sweaters. Do you send goods by mail? Yours truly. Carefully copy Example 19, and follow the Eight Direc- tions. Notice the spacing between words. In your original examples, be careful to write the name of place and date on the same line and never skip a whole line. Business letters should be as brief as possible. Example 21. 516 Kedzie Avenue Chicago, 111., Dec. 16, 1913. Supt. Chas. V. Brown, Cambria, Wis., My Dear Mr. Brown: I am informed that you are con- sidering a proposition from the Laurel Book Co., to take a position in their office in Chicago. If you accept the position, I should be glad to have you make your home with us until you are permanently settled. Yours truly. feo. W. c/Bi'0/nM)'n, FARM ACCOUNTS 37 1. Write to your nearest book seller asking for prices of books which you use in school. 2. Write to a friend describing your schoolhouse. 3. Write to a friend inviting him or her to visit you. 4. Write to a merchant asking prices of things you would like to buy. Note: It is useless to copy or write letters for practice unless you make perfect each letter written, by rewriting several times, before you write a different one. If you get the habit of careful, painstaking work, it will be of very great value to you in all things you do. 38 FARM ACCOUNTS CHECKS, NOTES, DUE BILLS, &c. Example 22. i n -M I I" •§ O o I -a o 6< ^ M ■M « a 03 c.S D -- 6 g 5 2 o 8r 3 ■M 01 H 3 en ^ T3 to 3 ■" O ■(-> .^ ■S <-> O a> ■3 o c .tJ ^ o ij « rt r*;_ "V. «> oj . . "i ■*-! u) "*^ -jri to *- ^ M c -^ 2 o o o rt " 2 .2 C^ §*^ " ;> U „ U U o ^ .t; :S I- a> (« E P o a-t: £82-g£-S \ FARM ACCOUNTS Example 23. o O cc o o o -♦J § £ 1 CD B § >*• s xn 4 -^ « o o 8 8 8 8 g ? d d d d 'd' tn ■o. •*«4 •a cq i> to o •ft, S ■c «« 'H a v. M T3 ^ 1 o "5 i 1 .a U3 |^^ "-«» s .s -4^ eS .s i & i 1 < 1 t H > o u a o CO Oi S o H 39 40 FARM ACCOUNTS A DUE BILL is the simplest form of written evidence of debt. Example 24. Des Moines, Iowa, Due ^Aa/ii^ SSt'cull&if, or order, c/icc a/ivc£ -^^ dollars a 100 Example 24 is the form of a due bill. It shows that Sam- uel Clemens owes Charles Bradley six dollars and forty-five cents. A due bill may be given by one who borrows money for a short time, to the one who lends it. Or a due bill may be given to a merchant by one who gets goods on credit. Due bills do not draw interest, and are not often used. Make out other checks after ruling the blanks like Exam- ple No. 22, then fill in, like Example 23. In all schools where this book is used we especially urge the teachers to get real bank checks of some bank and have pupils use them. Of course the forms will differ some- what from the forms in this book, but the purpose is essen- tially the same. Use real commercial forms as far as pos- sible. FARM ACCOUNTS 41 Promissory Notes. This topic is probably the least important of any in this book yet it is often used by farmers. However it is well to practice upon writing notes and to have them writ- ten when pupils are studying interest. Only one form of note is given here. Other forms may be found in text- books. Have pupils hunt up other forms in other books or bring real notes to school if they can. Make it real. Copy this note. It is one that might have been given by one whose bill is given on another page. Portage, Wis., .^. /, 191 J". Jtccfiu ~2Ja/uA after date, I promise to pay to oMd -^ dollars for value received, with six per cent interest per annum un- til paid. QUESTIONS. 1. What is meant by "or order," found in notes, checks &c.? 2. Give four conditions under which due bills may be used. 3. Do people who give checks always have money in the bank? Ask about this. 4. Does a check draw interest ? 5. What is meant by "per annum ?" 6. What is meant by "for value received?" 7. Name other kinds of notes given in your arithmetic. 8. Why should bank checks be cashed soon after receiv- ing them ? 42 FARM ACCOUNTS THE MEMORANDUM BOOK. Every person who keeps an account should provide him- self with a pocket Memorandum Book. It should be of the right size to be easily carried in the pocket and be ruled in Day Book form. On the inside of the front cover should be a calendar for the year. In this book may be placed the transactions of each day, such as payments or receipts of money, contracts with hired help, time spent in fields or in caring for stock, special dates as of breeding, planting or other items worthy of remem- bering. The items in such a book become the basis for keeping another and larger book of FARM ACCOUNTS. The following shows what might be recorded in a Memo- randum Book for the first three days in January, 1912: Jan. I, 1912. Bought of A. M. Bellack, underwear $4.00. Qf H. C. Lange, breakfast food $1.25. Sold Mercantile Co. on account 20 lbs. butter, at 34(J. Labor with cattle, 3 hrs., with hogs, i hr., hens, Yz hr., 26 eggs. Jan. 2. Bought 2 tons bran $22.00. Labor, cattle, 3 hrs., hogs, 2 hrs., hens, i hr., eggs 20. Weather 16 below. Read Hoard's Dairyman. Jan. 3. Paid taxes $63.74 (2 dollars less than last year). Labor, hogs, 3 hrs., cattle, 2 hrs., hens, J4 hr., cleaning wheat, 2j4 hrs., eggs 27. Weather moderating. John and Mary returned to Training School. Gave Mary $15.00 for her and John, for board. H. M. (hired man) left today for a week's visit, paid him $3.00, now due him $10.34. Sold bay colt $145.00 (pretty good for two year old) . Put $100.00 in Farmers & Merchants Union Bank, Columbus. Esti- mated cost of colt $58.00, FARM ACCOUNTS 43 ACCOUNT PROBLEMS. I. James Ashley hires out to Richard Marr at $32.00 per month and board. He begins work March 15th and re- ceives his pay on the 15th of each month for six months. He has $12.95 cash when he begins his work. April 2, he buys hose, 50 cents, collars and tie, 75 cents; April 5, he purchases one pair of overalls, $1.10; April 12, pays $1.16 for sundry articles; March i, buys a colt from Mr. Marr for $50 which Mr. Marr agrees to keep for $1.00 per month, and allow him to pay for out of his monthly wages ; May 15, pur- chases hat for 50 cents ; June 18, buys suit of clothes, $18.00 ; July 4, expenses for day, $2.35; August i, sells colt for $72.00, and pays Mr. Marr for pasture account due him; Aug. 18, buys bicycle for $16.00; Aug. 31, buys knife, $1.25. Write out this account and balance it Sept. 15. Of course, the above is only an imagined example. No attempt can be made to advise how to l B O D3 o .M o ■0 o <0 S A ^ <0 n 1 k B S 1 o Jiine ' 1. morning 12 9 13 16 8 14 20 16 15 20 8 10 evening 10 8K 12 14 9 12 19 12 14 12 6 12 2. m. 11 10 13 19 9 14 20 16 14 20 8 10 e. 10 9 i2y. 14K 9 13 20 14 14 13 8 10 3. m. 11 9J^ 12 15^ 8 13 21 15 15 19 8 12 e. 10 9 12K 15 9 14 20 16 14 12 7 11 4. m. 11 10 13 16 9 12 20 15 14 19 8 12 e. 11 9 13 15 7 11 18 14 14 14 8 12 6. m. 12 9'X 12^A 16 9 14 18 13 15 20 8 10 e. 10 9K 13 15 8K 13 19 12 16 12 9 11 6. m. 10 10 12J^ 15 8K 12 10 16 15 20 8 10 e. 10 9 13 15 9 12 17 12 12 14 7 11 7. m. 12 8 12 15 8 13 20 14 14 20 8 12 e. 10 9 13 14 7 12 20 13 15 14 8 10 Total lb. of milk 150 Test or % of butter fat 3,8 3.2 4 3.4 4.2 4.1 3.6 4.8 3.3 3.5 4.3 3.7 Lb .butter fat 5.7 Value @ 32c per lb. 1.82 I. Add each column to find the total number of pounds of milk each cow gives in seven days. When we say milk tests 3.8% butter fat, it means that 3.8 lb. in every hundred FARM ACCOUNTS 47 pounds of milk is butter fat or that 3.8% (.038) of the num- ber of pounds of milk is butter fat. 3.8% of 150 lb. of milk, the quantity of milk Old Pet gives, equals 5.7 lb. of butter fat. 2. Using the tests given, determine the quantity of but- ter fat produced by each cow. 3. What is the value of the butter fat produced by each cow at the price per lb. given ? 4. Make a neat copy of the above and fill in the blank spaces with correct results. 5. Rule a piece of card board or heavy paper on which a similar record could be kept for a herd of eight cows for the month of September. 6. What would be the value of the butter fat in "Old Pet's" milk if it tested the same as Dot? as Sue? as Roan? as White? as Bess? as Nell? as Kate? as Pink? as Mollie? as Doll? as Floss? 7. In reading the butter fat, in Babcock test bottle, the mark at the top of the column of fat and the mark at the bottom is read. The difference between these two marks gives the % of fat or the test. The fat in a test bottle is be- tween 9.4% and 3.6%. What does the milk test? 8. Determine the test of the milk when the following are the upper and lower readings of the test tube : (a) 7.8%, 2.6%; (b) 5,9%, .4%; (c) 6.8%, 1.9%; (d) 6.370, 2.470 ; (e) T.Tjo, 4.670. 48 FARM ACCOUNTS 9. Which is more profitable and how much, a cow that gives daily 16 lb. of milk testing 4.8% or one that gives 20 lb. of milk testing 3.1% ? The milk is to be delivered to the creamery and paid for at the rate of 30 cents per lb. fat. At the above rate, what would be the difference in the earn- ings of these two cows for 300 days, if it costs the same to feed each? 10. After separating the milk with a hand separator, the skim milk was tested and found to contain .3 per cent fat. If 600 lbs. of milk were run through the separator daily, how much butter fat was lost? How much was lost in a month of 30 days? How much in one year? 11. After the separator was repaired, the loss was .06%. What was the daily loss? The monthly loss? The yearly loss ? How much butter fat was saved in a year by having the machine repaired? What was this worth at 28 cents per pound ? 12. A farmer separated the butter fat from 500 pounds of 4% milk. How many pounds of butter fat should the cream contain? The cream weighed 80 pounds. What part of the cream was butter fat? What per cent was butter fat? 13. How many pounds of butter fat are there in 330 pounds of cream testing 32% ? 14. One hundred pounds of 5% milk was run through a separator and the cream weighed 20 pounds. The skim milk contained .05% fat. Figure out how much the skim milk weighed and what per cent of fat the cream contained. 15. A dairyman delivered to a creamery 8 cans of milk daily. Each can weighed 20 lb., which was deducted from the gross weight of each can to find the net weight of the milk in each can. The gross weight delivered each day was as follows ; 775 lb., 760 lb., 760 lb., 765 lb., 770 lb., 780 lb.. FARM ACCOUNTS 49 765 lb. The milk tested 3.8% butter fat. What was the check received for the milk if butter fat was worth 32 cents per pound? 16. What would the above milk be worth if sold by the quart at 3 cents a quart delivered at the station ? A quart of milk weighs approximately 2 lb. The following data is taken from Circular 27 of the Wis- consin Experiment Station : Patron's No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Date Lb. Lb. Lb. Lb. Lb. Lb. Lb. Lb. Lb. Lb. June, 1913 Milk Milk Milk Milk Milk Milk Milk Milk Milk Milk 1. 215 420 130 557 698 986 1548 317 811 1400 2. 210 425 124 543 687 980 1537 324 820 1393 3. 216 419 139 569 700 975 1530 333 831 1380 4. 210 427 127 5o7 682 983 1669 325 815 1410 6. 213 410 120 550 674 989 1545 328 827 1390 6. 215 425 128 561 683 995 1560 329 809 1427 7. 221 435 137 569 690 1018 1572 330 819 1438 8. 232 430 130 574 698 992 1558 337 831 1395 9. 236 428 133 565 680 987 1568 330 837 1396 10. 223 420 137 563 703 985 1580 324 822 1358 11. 222 431 146 579 694 989 1589 338 814 1400 12. 245 435 140 570 687 996 1576 345 809 1430 13. 236 439 150 583 675 990 1589 350 828 1411 14. 229 447 143 580 684 1019 1580 337 835 1436 Total Milk 3123 Test% Lb. Fat 4.2 4.4 3.8 4.1 3.7 3.6 3.5 3.2 3.8 3.9 131.2 15. 220 450 153 585 695 1007 1575 350 840 1470 16. 215 445 159 597 693 995 1587 347 851 1462 17. 206 453 152 580 704 990 1596 358 838 1497 18. 197 462 147 583 711 999 1584 363 847 1460 19. 190 465 158 590 715 1011 1598 355 859 1475 20. 180 460 150 599 698 1015 1580 347 850 1483 21. 180 455 141 587 700 992 1603 359 862 1479 22. 175 465 158 580 715 989 1592 363 852 1470 23. 180 469 162 593 704 996 1610 354 845 1465 24. 172 473 16S 585 719 990 1619 359 858 1475 25. 181 462 158 579 711 998 1597 352 849 1480 26. 189 475 167 570 730 986 1618 348 851 1473 27. 182 467 154 578 725 879 1595 340 857 1481 28. ISO 453 169 585 739 984 1589 346 846 1490 29. 178 478 153 592 747 996 1611 341 853 1470 30. 185 488 160 597 732 1010 1620 350 870 1486 Total Milk 3010. Test % 4.1 4.1 3.7 4.3 3.9 3.8 3.6 3.3 3.5 3.6 Lb. Fat 123.4 Total fat for month 254.6 50 FARM ACCOUNTS 17. Find the total number of pounds delivered during the first fourteen days of the month by each of the ten pa- trons. 18. Using the total number of pounds each patron deliv- ered during the 14 days, find how much butter fat each de- livered according to the tests given. 19. In a similar manner, find the number of pounds of milk and also the pounds of butter fat delivered during the last sixteen days of the month. 20. What is the total number of pounds of butter fat de- livered by the ten patrons during the month? 21. The butter manufactured during the month sold for $2,101.23. The total expenses of running the factory were $175. What sum of money was left for the farmers if this creamery was a co-operative one ? 22. Using the total number of pounds of butter fat, find out what should be paid to each farmer for every pound of butter fat delivered. Express your answer in ten thou- sandths dollars. 23. How much should each farmer get for all the butter fat he delivered? 24. After finding the share of each, find the total paid to all. Compare this total with the $1,926.23 with which they are to be paid. If your total is more than this, your work is not correct. There should be about 12 cents left. This is due to the fact that only four decimal places were used. 25. Make a copy of the milk sheet given, and fill in all of the blank spaces. FARM ACCOUNTS 51 26. Take a sheet of paper and make 3 columns, each y^. an inch wide. In the first column, place the numbers corre- sponding to the patrons, as in Exhibit 17, in the second, the quantity of butter fat credited to each, and in the third, the value of each patron's butter fat. Indicate at the bottom of columns two and three the totals of each. 27. M. Prentice, of Anamosa, Iowa, shipped to Cedar Rapids, one can of cream daily for one week. The gross weight of the can was as follows: 69, 72, 59, 64, 66, 68, 67 lb. The can weighed 12 pounds. The cream tested 34% butter fat, for which he received 32 cents per pound. The express charges for cans filled were 30 cents per hundred pounds and 5 cents for the return of each empty. What was received for the cream after taking out the express charges ? 28. A butter maker gets a greater number of pounds of butter than he has butter fat. This increase is called the overrun, and is due to the salt and water added to the fat. How much butter will a creamery man get from 428 pounds of butter fat if he gets an overrun of 20% of the butter fat? How many pounds of butter does he make? Butter fat is worth 31 cents per pound and butter 29 cents. What is the value of each of these products in this problem? 29. How many pounds of butter can a man make from 1,640 pounds of 4% milk if he gets an overrun of 15 per cent? 30. If in a year a cow eats 2I/2 tons of hay worth $I2J4 per ton, ^ ton of ground feed worth $22 per ton, and is pastured 5 months at $ij/^ per month, what is the cost of her feed? 52 FARM ACCOUNTS 31. If the COW in Problem 30 produces 16 pounds of milk daily for 300 days during the year, and it sells for $1.40 per hundred, does the farmer make or lose on the cow? How much? This does not cover the interest on his investment and the time he spends in caring for the cow. 32. Another cow gave 6,000 pounds of milk testing 4.2%. Her cost of keeping was six dollars more than the cow in Problem 30. Did the farmer make or lose on this cow and how much, if butter fat sold for 29 cents per pound? 33. Which of the above two cows should the farmer keep ? FARM ACCOUNTS 53 CORN PROBLEMS. 1. How many hills of corn are there on an acre of ground, when corn is planted 3 ft. 8 in. each way? Note — Each hill occupies an area of 2^3 times 3^ sq. ft., which is 13% sq. ft. 2. If the average number of stalks for each hill is 2j4, how many stalks of corn are there on the acre? 3. Each stalk averages lyi ears, what is the num- ber of ears per acre ? 4. How many bushels of corn are there on the field, if it takes 125 ears to make a bushel? 5. If by testing his seed, a farmer could get his field to average 2% stalks to the hill and ij4 ears to the stalk, how many bushels would he raise on an acre? What is the increase in yield in problem 5 as compared with problem 4? 6. What would this increased yield be worth when corn is worth 62 cents a bushel? 7. Find out the present market price of corn and deter- mine the value of the increase on the above acre. 8. If a man raised 30 acres of corn instead of i acre, determine how much better off he would have been if his seed was well selected and could raise on the 30 acres a crop such as example number 5 described instead of num- ber 4. Value the corn at 56 cents a bushel. 9. Solve example 8, using the present price of corn. 54 FARM ACCOUNTS 10. A field of corn was planted in check rows 2% feet each way. How many square feet did each hill occupy? 11. A field of i8 acres of corn was planted in check rows 3 ft. 8 in. apart. Each hill averaged 2j4 stalks and each stalk ij4 ears and it took 105 ears to make a bushel. How many bushels of corn were raised? Find its value at 48 cents a bushel, and at the present market price. 12. By raising- a better variety of corn, but 90 ears would have been required to make a bushel in problem 11. What would be gained by raising this better corn at 48 cents a bushel? How much would be gained for the same acreage for 15 years? 13. A crop of corn has been increased 8 bu. to the acre by careful selecting. What would be the increase on 25 acres? Determine its value at 52 cents per bushel. How many hours could be spent in selecting seed for the 25 acres if paid for from the increased yield? Value the labor at 18 cents per hour. 14. Get an ear of corn. Count the number of rows of corn on the ear. Shell off the butts and tips of the ear. Count the number of kernels in a row. How many kernels on the ear? How many hills would the ear plant if three kernels were dropped in a hill ? How many such ears would be required to plant an acre if one hill occupies 13% sq. ft of space? 15. What is the cost of seed corn per acre, when a bushel, worth $3.00, will plant 6 acres? 16. If a good ear of corn weighs 12 oz., how many such ears does it require to make a bushel? (72 lb. to the bushel). FARM ACCOUNTS 55 17. Twenty ears of good corn will plant an acre of ground. How many bushels of corn does it require to plant 35 acres, if it takes 120 ears to make a bushel? 18. A man spent two days in testing 800 ears of corn. What was this work worth at $2 per day ? ig. He took out 50 ears that did not germinate well. He figured that 125 ears made a bushel. How many bushels of good seed corn had he? 20. How many acres would this plant, if a bushel of seed plants six acres? 21. What part of the 800 ears was taken out ? What part did he keep ? What was the per cent of germination ? What per cent of a crop would he have had if he had shelled his corn and planted it without taking out the poor ears? 22. A farmer plants 36 acres of corn which averaged, by properly testing his seed, 75 bushels to the acre. How many bushel does he raise? Find its value at 72 cents per bushel. 23. If 93% of the seed on the field of a neighbor, who did not test his seed, grew, how many bushels was he out on 36 acres, if his land could have produced 75 bushels if he had tested his seed? 24. Corn was worth 72 cents a bushel. How many dol- lars was he out by not testing his seed? 25. How much more did the first farmer get for his crop by testing his seed? What was the original cost of this added value? See example 18. 26. Seven of the ten kernels taken from an ear of corn germinate. What per cent germinate? What per cent do not? 56 FARM ACCOUNTS 27. A man plants 30 acres of corn. Seventy per cent of the kernels germinate. How many of the thirty acres are wasted because all of the corn did not germinate ? How many acres planted with perfect seed would produce the same crop as the thirty acres planted ? 28. What is the yield of nine acres of corn, each acre producing 80 bushels? What is it worth at 61 cents per bushel? What is it worth at the present average market quotation ? 29. How many bushels of shelled corn will a wagon box 2 ft. by 3 ft. by 12 ft. hold? A cu. ft. holds Ys bushel. 30. A bushel of ear corn makes J/2 bushel of shelled corn. How many bushel of ear corn would a wagon box 2 ft. by 3 ft. by 12 ft. hold? 31. One cubic foot holds what part of a bushel of ear corn? Read problems 29 and 30 before trying to answer this. 32. How many bushels of ear corn can be stored in a crib ID ft. by 12 ft. by 20 ft.? FARM ACCOUNTS 57 FENCING. 1. How many acres are there in a field 40 rods square? What is the distance around the field? If posts are set one rod apart, how many posts would it take to fence the field? What is the cost of these posts at 15 cents each? 2. Single barbed wire weighs about i lb. to the rod. Determine the cost of wire for a 4 wire fence on the above field, when barbed wire is quoted at 3^ cents per lb. 3. Two men with a team can string, stretch, and staple 12 rods of 4 barbed wires per hour. Determine the cost of putting on the wire if each man's time is worth 15 cents per hour and each horse's time 10 cents per hour. 4. Determine the cost of digging the post holes and set- ting the posts on the above field, if a man can dig the holes and set four posts every hour. Labor is worth 15 cents an hour. 5. What is the total cost of fencing the above field of 10 acres ? 6. How many acres in a field 20 rods by 80 rods ? How does the area of this field compare with field in prob- lem I ? What is the distance around this field ? How does the distance around this field compare with the distance in problem i? How many posts, set one rod apart, would it take to fence the field? Determine their cost at 15 cents each. 7. In Example 6 what is the cost of a 4 wire fence similar to that in problem number 2? 8. Determine the cost of putting on the wire and digging the post holes. The cost of labor is to be at the same rate as problems 3 and 4. 58 FARM ACCOUNTS 9. Compare the cost of fencing the above two fields. Which is the greater and how much? 10. What is the shape of a four-sided field which is cheapest to fence? 11. The above fences last 20 years. What is the annual cost per year of each? (1/20 of the cost of each fence is spoken of as its annual depreciation.) 12. If money is worth 6%, what is the yearly interest on the money invested in fences on each of the above fields ? 13. How many rods of fencing are required per acre in each of the above fields? 14. What would be the cost of woven wire at 30^ per rod instead of barbed wire on the above two fields ? 15. In a cash expense account would the depreciation and interest on your fence investment on the above fields be Dr. or Cr.? 16. How many acres are there in a section of land? How many in a quarter section ? 17. How far would a man travel in going around a sec- tion of land? 18. How many rods of fence would it take to fence a section of land? 19. How many fence posts would be required to fence the section, if placed one rod apart? 20. Determine the value of the posts required in prob- lem 19 at 15^ per post. 21. It costs 35 cents a rod to fence. Determine the cost of fencing a field 40 rd. by 80 rd. 22. The fence in problem 21 lasts 15 years. What is the annual depreciation? 23. What is the interest at 6% per year on the money invested in problem 21 ? FARM ACCOUNTS 59 WEEDS AND SEEDS, 1. A quart of water weighs 2 pounds. What is the weight of 25 gallons ? 2. Iron sulphate costs $16.00 per ton. Determine the cost of one hundred pounds. 3. If a person mixes 25 gallons of water with 50 pounds of iron sulphate, what part of the mixture by weight is each ? What per cent of the mixture is iron sulphate? 4. A man plants 20 acres of oats on a field that measures 40 rods by 80 rods. He purchases a spraying machine at a cost of $100. It throws a spray i6j4 feet. (a) How many times would he have to travel the length of the field to spray it? (b) How far would the team travel? (c) A man can spray this field in one day. The labor of the man and team costs $4.00. The interest invest- ment on the machine is $3.00. He uses ij4 tons of iron sul- phate, to spray with, at $18 per ton. What is the total cost of spraying 20 acres? What is the cost per acre? 5. If an acre of wheat produces 24 bushels, and I2j4 per cent of it is weed seed, how many bushels are weed seed? How much would the farmer have to deduct from his sale of 160 acres of wheat, at $1.04 per bushel? 6. It takes two hours to clean enough grain to plant 3 acres. What does it cost at 15 cents per hour for labor? What would be the cost of cleaning enough wheat to plant 30 acres? 7. A farmer hires a man to pull weeds out of his corn- field. The man works 3 days of ten hours each at I2J^ cents per hour. What was the cost? 60 FARM ACCOUNTS 8, A tree sparrow eats J4 oz. of weed seed in a day. It is estimated that in the state of Iowa there are 500,000 tree sparrows. If they make their home in the state 200 days, how many tons of weed seed will be destroyed dur- ing their stay ? 9. A quail was killed and from its crop were taken 10,000 pig-weed seeds. At this rate daily, how many pig-weed seeds would a flock of 25 quail eat in one week ? 10. Estimating the damage done by insects at 61 cents per acre, how much would this amount to on a quarter sec- tion of land? On a section of land? 11. If there are 50 birds to the square mile in the county in which you live, how many birds are there in your county? 12. A bird was seen to feed 30 locusts to her young in one hour. If 25 nests were found on each square mile, how many insects would the birds feed to their young in a county having an area of 336 square miles ? What is the weight in pounds of the locusts fed, if each weighs 15 grains? 13. In round numbers, the area of Wisconsin is 56,000 square miles. Counting 20 broods of young birds to the square mile, and each brood eating 30 locusts an hour dur- ing 15 hours of the day for 100 days, how many pounds of insects were destroyed if the average weight of an in- sect is 16 grains? 14. Each insect destroyed in the preceding problem would eat 4 times its own weight of crops. How many tons of crops were saved if the birds did the work indicated above? What would be the value of the crops at $8 per ton? FARM ACCOUNTS 61 15. A farmer has 800 bushels of oats to thresh. Four pounds in each bushel are weed seeds. What % of his crop is weed seed? 16. One bushel of heavy seed oats gives an increased yield of 8.5 bushels. What is the increase from 3 bu. of heavy seed oats? 17. Wheat is worth 90 cents per bushel. It costs 25 cents an acre to harrow land. How many times x:an one afford to harrow land to increase the yield 3 bushels per acre? 18. How far will a team have to travel to plow a field 18 rods wide by 32 rods long with a 16-inch plow? 19. A strip of land 18 rods long and 32 rods wide con- tains how many acres ? 20. A man with 4 horses can plow 5 acres in a day of 10 hours. What does it cost per acre to plow if a man's time is worth 17^ cents an hour and a horse's time 10 cents an hour? 21. A field containing five acres is 20 rods long. How wide is it? 22. How many times must a man go across a field 80 rods square with a harrow 14 ft. wide? How far will he travel ? 23. Corn is worth $ .50 per bushel. It costs $ .25 per acre to harrow the land. How many times can one afford to harrow the land to get an increase of 4 bushels per acre ? 24. How many pounds of wheat are produced on 25 acres yielding 22 bushels per acre? A bushel of wheat weighs 60 pounds. 62 FARM ACCOUNTS 25. Fifty-five bushels of oats are raised on each of 25 acres. How many pounds are raised? A bushel of oats weighs 32 pounds. 26. Mr. Jones plants % of an acre of potatoes. It yields 132 bushels of potatoes which he sells at 45 cents per bushel. At this rate, what would he have received for an acre? What would he have received for two and one-half acres ? 27. The cost of raising the above % acre of potatoes was $27. What was the profit? What would be the profit on 3 J^ acres at the same rate ? 28. One bushel of heavy seed oats yields 8 bushels more than a bushel of light seed oats. What would be the added value on 30 acres sown with 60 bushels of heavy seed oats ? 29. How many furrows must one turn to plow a strip 48 rods wide, if a plow turns a furrow 16 inches wide ? How far will a team travel if the length of the field is 80 rods ? 30. How many square rods in a field 40 rods square? How many acres does it contain? 31. On a field of 14 acres of potatoes, the following were used in spraying 5 times : 500 lb. of copper sulphate, @ 6^ ; 8 bu. of lime, @ 35^ : 12 lb. of arsenic (white), @ 8^; 100 hr. of labor, man and team, @ 35^ ; Wear of machinery (estimated), $5.00. 32. What was the total cost of the spraying? 33. What was the cost per acre for spraying 5 times ? 34. What did it cost to spray each acre once? FARM -ACCOUNTS 63 35, The sprayed potatoes yielded 147 bu. per acre. Un- sprayed potatoes yielded 83 bu. per acre. What increase per acre did spraying give? How many bushels increase resulted from the 14 acres? What was the value of this increase at 50 cents per bushel? After deducting the cost of spraying for the 14 acres from this increase, what was gained on the 14 acres by spraying? What was this per acre? 36. Twenty bushels of halved potatoes are required to plant an acre. How many bushels are required to plant yyi acres? When planted, they produced 317 bu. of potatoes per acre. How many bu. were produced on the 7J^ acres? What was the net yield in excess of seed per acre? 64 FARM ACCOUNTS GARDEN AND ORCHARD. 1. A quart of fresh strawberries costs 12^ cents. Fif- teen quarts of canned berries are obtained from 30 quarts of fresh berries. What is the cost per quart for the fruit ? 2. To can 15 quarts of strawberries required 2j4, hours time. What is the cost of labor and fuel at 15 cents an hour to can a quart of berries ? 3. One pound of sugar is required for each quart of canned berries. What is the cost of the sugar used in can- ning the 30 quarts of berries, if 16 pounds of sugar cost one dollar? What is the cost of the sugar in one quart of the canned berries? 4. What is the total cost for a quart of the above ber- ries? 5. A crate of strawberries containing 32 boxes was pur- chased for iij4 cents per box. It took 3% hours labor and fuel at 16 cents per hour to do the canning. 16% pounds of sugar were used which cost at the rate of 18 lb. for $1.00. What did it cost to put up the berries ? 6. What is the value of an acre of ground planted to black raspberries and producing yearly 2,000 quarts of berries at 12 cents per quart? 7. The first year the berries were planted, there was no cash return. What was the average value of the crop for nine years, including the first? 8. The total cost for caring for the berries during the nine years was $1,179.90. What was the average yearly cost ? What was the annual net return from the berries ? FARM ACCOUNTS 65 9. An acre of bearing gooseberries cost its owner the following items in one year : Labor ; $33.33 Marketing (man and horse) 23.88 Boxes 11.00 Picking overseer 15-87 Pickers 30.00 Interest and taxes 16.00 What was the total cost of the acre for one year? 10. The gross returns from the acre were 3,000 quarts of berries which sold for 8 cents per quart. What was re- ceived for the berries? 11. What was the net income from the above acre of gooseberries ? 12. An acre of strawberries cost during the first two years as follows : Int. on investment and taxes 2 yrs. . . $ 32.00 Preparing land 2.00 Plants and planting 25.00 Cultivating 3.15 Hoeing 39.20 Covering 9.18 Hauling mulch for covering 19.20 Uncovering 3.06 Weeding 1143 Picking overseer 14.00 Pickers 50.00 Boxes and making 14.66 Marketing 18.00 What was the total expense for the two years ? 66 FARM ACCOUNTS 13. The second year the acre yielded 4,000 quarts of ber- ries which sold for 9 cents per quart. What did they bring? 14. What was the net profit for the two years when one crop of berries had been produced? What was the annual profit on the above bed at the end of the second year? If the above acre produced 4,000 quarts of berries the third year, and these sold at 8^-2 cents, what did the crop bring? The cost for this year was $184. What was the profit the third year? What was the net annual profit for the three years ? 15. How many rows of currant bushes on a field 8 rods wide, if the rows are five feet apart? Each row is 20 rods long. How long would it take to cultivate between the rows, if a team travels 2j4 miles per hour? What would it cost to cultivate this piece, if a man and team are worth 35 cents an hour? 16. Determine the number of apple trees set 20 feet apart on an acre of ground. 17. If set 25 feet apart, how many trees will be required? 18. An average yield for an apple tree is 3^ bushels. How many bushels would a five-acre orchard set with trees, planted 25 feet apart each way, and each tree producing an average, yield ? What would the crop be worth at 75 cents per bushel? 19. How many barrels would it take to pack the crop from the orchard in problem 18, if each barrel held 3 bush- els? What would these barrels cost at 22 cents each? FARM ACCOUNTS 67 SCALE TICKETS. I. Mr. Jones delivered ten loads of oats at a warehouse at 35 cents per bushel. The following were the weights given him for each load : Gross Weight of Net Net Value weight of Load in lb. Wagon. Weight lb. Weight bu. 35c. 3785 1225 2560 80 $28.00 3780 1300 3800 1270 3750 1290 3810 1260 3740 1240 3645 1310 3740 1250 3660 1280 3720 1315 Totals The net weight of each load is the difference between the weight of the load and the weight of the wagon. To find the number of bushels divide the net weight of the load by the weight of a bushel of oats (32 lb.). Find the total gross weight of the ten loads. Find the total weight of the wagons. What is the total weight of all the oats hauled? What is the total number of bushels hauled? What is the value of this number of bushels? Compare this answer with the sum of the values of each of the ten loads as found in the last column. The answers should be the same. 68 FARM ACCOUNTS 2. Mr. Jones' neighbors helped him haul 6 loads of hogs to town, on a market day. The gross weights of the loads were 3,020 lb., 3,960 lb., 2,840 lb., 3,165 lb., 2,844 lb., 2,954 lb.; wagon weights were, 1,280 lb., 1,296 lb.., 1,140 lb., 1,340 lb., 1,242 lb., 1,215 lb. Find the value of the six loads of hogs at $8.45 per hun- dred. Find the value of the hogs at the present market price. Check your work by comparing the sum of the values of the several loads with the value of the total net weight of all six loads. Make a scale ticket. 3. Mr. Adams delivered 4 loads of seed peas to the Leon- ard Seed Company. The gross weight of each load was as follows : 4,100 lb. 4,210 lb. 3,864 lb. 3,970 lb. The wagon weights were : 1,290 lb. 1,310 lb. 1,254 lb. 1,267 lb. What did he receive for the peas at $1.75 per bushel? 60 pounds of peas make a bushel. Make a scale ticket. 4. Make a scale ticket and find the value of 7 loads of ear corn, 72 lb. to the bushel at 65 cents per bushel. Gross weights : 3,880 lb., 3,760 lb., 3,884 lb., 3,850 lb., 3,910 lb., 3,924 lb., 3,824 lb. Wagon weights: 1,140 lb., 1,154 lb., 1,178 lb., 1,112 lb., 1,200 lb., 1,180 lb., 1,206 lb. What is the value of the above seven loads of corn at the present market price for ear corn ? FARM ACCOUNTS 69 5 If the above were seven loads of shelled corn, what would be their value at 68 cents per bushel? What would be their value at the present market price for shelled corn ? (Any daily or weekly paper gives present market quota- tions.) 6. Make a scale ticket for the following : 6 loads of hay weighed on the Eastman Lumber Company scales at Platte- ville, Wisconsin. Gross weights : 3,260 lb., 3,140 lb., 3,380 lb., 2,978 lb., 2,460 lb ; 2,956 lb. Wagon weights : 1,240 lb., 1,210 lb., 1,290 lb., 1,238 lb., 1,240 lb., 1,266 lb. What is the value of the six loads of hay at $12.75 per ton? What is the value of the same at the present price quoted for marsh hay? What is the value at the price quoted for timothy hay ? 70 FARM ACCOUNTS FOOD REQUIREMENTS. DAIRY CATTLE. Note — These problems are designed for advanced pu- pils. 1. Professor Haecker, of Minnesota, found that for maintenance, a cow required for every lOO pounds of her weight a daily allowance of .07 of a "pound of protein, .7 of a pound of carbohydrates, and .01 of a pound of fat. What would a cow weighing 1,000 pounds require of each of the substances named? A cow weighing 1,100 lb.? A cow weighing 1,200 lb.? A cow weighing 1,150 lb.? A cow weighing 950 lb. ? 2. He also found from a number of tests that it took more feed for a cow producing a greater quality and quan- tity of milk. The following table shows this relationship : Daily Allowance of Digestible Nutrients for One Pound of Milk. Lb. Lb. Lb. Protein. Carbohydrates Fat Testing 3 % 0.040 0.19 0.015 3.5% 0.042 0.21 0.016 4.0% 0.047 0.23 0.018 4.5% 0.049 0.26 0.020 5.0% 0.051 0.27 0.021 5.5% 0.054 0.29 0.022 6.0% 0.057 0.31 0.024 6.5% 0.061 0.33 0.025 7.0% 0.063 0.35 0.027 FARM ACCOUNTS 71 If a cow gave 20 pounds of 3.5% milk daily, we find by referring to the above table that she would require : 20 times .042 lb. of protein which is .84 lb. protein ; 20 times .21 lb. carbohydrates which is 4.2 lb. carbohy- drates ; 20 times .016 lb. fat which is .32 lb. of fat. 3. Without considering the weight of a cow, determine how much protein, carbohydrates and fat she should be fed to produce (a) 25 lb. of 4 % milk daily (b) 16 lb. of 4/2% " (c) 24 lb. of 3 % •' (d) 32 lb. of 3 % " (e) 28 lb. of 5 7o " (f) 21 lb. of 3/2% " (g) 14 lb. of 6>^% " (h) 19 lb. of s % " (i) 18 lb. of 4 fo " (j) 32 lb. of 3>4% " 4. A cow weighing 1,250 pounds gives 28 lb. of 4% milk. How much protein, carbohydrates and fat should she receive daily for bodily maintenance and for the produc- tion of the milk? 5. How much protein, carbohydrates, and fat should be fed daily to a cow weighing 1,200 pounds and producing 35 lb. of 4% milk. 6. In the above problems, what three factors enter into the problem of how much digestible nutrients should be fed a cow? 72 FARM ACCOUNTS Table of Digestible Nutrients in One Pound of Feed. Protein lb. Carbohydrates lb. Fat lb. Alfalfa .105 .405 .009 Mangles Red Clover .011 .071 .05 .378 .001 .019 Soy bean hay Corn Fodder- .106 -ears .025 .409 .346 .012 .012 Corn Fodder- -without ears .014 .312 .007 Corn silage Mixed Hay Bran .014 .042 .119 .142 .42 .42 .007 .013 .025 Oats .088 .492 .043 Oil Meal .315 .357 .024 Shorts .13 .457 .045 Corn .078 .668 .043 Barley Gluten Meal .084 .297 .653 .425 .016 .061 Corn Meal .061 .64 .035 7. How much of each of protein, carbohydrates and fat in one ton of alfalfa ? Of bran? Of red clover? Of corn si- lage? 8. How much of each, protein, carbohydrates and fat in : (a) 50 pounds of soy bean hay? (b) 20 pounds of oil meal? (c) 25 pounds of oats? (d) 80 pounds of mangles ? (e) 150 pounds of corn fodder without ears? 9. From the table of digestible nutrients, make out a daily ration that will properly supply a cow weighing 1,100 pounds and giving 30 lb. of 4>^% milk, with the proper quantities of protein, carbohydrates, and fats. FARM ACCOUNTS 73 10. The cow mentioned in problem 9 is fed the follow- ing: 45 pounds of corn silage; 10 pounds of clover hay ; 4 pounds of corn meal ; 4 pounds of wheat bran ; 2 pounds of gluten meal. What is the quantity of protein, of carbohydrates, and of fats in each of these feeds? What is the total quantity of carbohydrates, of protein, and of fats ? How does this com- pare with what you found the cow needed in problem 9 ? 74 FARM ACCOUNTS HOUSEHOLD PROBLEMS. 1. What is the value of 27 eggs at 15^ per doz. ? 2. What is the value of 3 lb. and 5 oz. of butter at iS^i per lb.? 3. What will it cost to supply sheets for four beds if the cloth is 24^ per yd. double width ? First find the size of an ordinary sheet and the number needed. 4. What will a set of common dishes cost? Inquire at home or at a store. 5. Covering for a couch 6 feet by 2j4 feet costs 35^ per yard, and is 40 inches wide. Find the cost of the material. 6. A girl wishes to crochet a shawl. How many skeins will it take and what will it cost at the average size and price? 7. A girl picked raspberries on shares. She received every tenth quart for herself, and in all picked 473 quarts. If she received 10^ per qt. for her berries, what did she receive in all? 8. A girl was given a room for her own if she would paper the walls and paint the wood work. The room was 12 ft. by 14 ft. and 8 ft. high. There are two windows 3 ft. by 5 ft. and one door 3 ft. by 7 ft. The conditions also were that she should make out a bill of the cost of paint, one paint brush, paper, carpet and window shades necessary for the room. Make such a bill with material as low in price as you can get at your nearest trading place. FARM ACCOUNTS 75 9. One girl works out for $4 per week and her board, and works 52 weeks in a year. Another girl teaches 36 weeks in a year at $10 per week and pays $4 per week for her board for 52 weeks. If the teacher's expenses were $50, besides her board, and the other girl's expenses were $30, what is the difference between their savings ? 10. What is the average cost of a common sized cake, frosted on top and sides? Which would be cheaper for a society: to contribute food for a supper, or each pay 40^, supposing there were 25 members in the society and they sell 53 tickets at 25^ each for the supper? 11. Make up ten household problems and distribute to members of the class. These household problems require careful thinking to get the answers that would be obtained in real work in the farm house. Talk these over with your folks at home. 76 PAHM ACCOUNTS MISCELLANEOUS PROBLEMS. 1. The number of sheep of shearing age in the United States in 191 1 was 39,761,000. The average weight of a fleece was 6.98 pounds. What was the number of pounds of wool produced? What was its value at 21 cents per pound ? 2. What is the value of five hogs weighing 261 pounds, 243 pounds, 236 pounds, 232 pounds and 218 pounds, at $8.75 per hundred ? 3. What were the 20,509,000 horses in the United States in 1912 worth at $105.94 per head? 4. In 191 1, North Dakota grew 9,150,000 acres of wheat averaging 8 bushels to the acre. What was it worth at 89 cents per bushel? 5. What is the height of a horse in inches that stands 15^ hands high? 6. What is the approximate number of tons of clover hay in a mow 40 feet by 36 feet by 18 feet deep ? (There are about 600 cu. ft. in a ton of well-settled clover hay, 500 cu. ft. in a ton of timothy hay, and 400 cu. ft. in a ton of wild hay.) 7. A load of wild hay is 12 feet wide, 16 feet long and 9 feet high. What is its approximate value at $12.75 per ton? 8. How many tons in a cone-shaped stack of timothy hay, 36 feet high and 14 feet in diameter? FARM ACCOUNTS 77 9. A hog loses about 20% of its live weight when dressed. A hog weighing 296 pounds and costing $9.25 per hundred is killed by a butcher. It retailed for an average price of i^ji cents per pound. Did the butcher gain or lose on the hog and how much ? 10. What is the cost of carpeting a room 12 ft. by 14 ft., with carpet ^ of a yard wide, at $1.25 per yard? 11. Two cups of sugar weigh i pound, two cups of but- ter weigh I pound, four cups of flour weigh i pound. Find the cost of the following recipe when butter is 32 cents per pound, eggs 27 cents per dozen, flour $1.85 per hundred, 2 teaspoonfuls of baking powder $ .00^ and spices $ .co>^. I cup butter, 4 cups flour, 2 cups of sugar, 2 teaspoonfuls baking powder, i teaspoonful spices, 5 eggs. 12. A pound of wheat removes about ^20 of a pound of potash from the soil. How much potash will be removed from a i6o-acre field producing 20 bushels of wheat to the acre. What is its value at 6 cents per pound ? 13. If the straw weighs Ij4 times the grain, what is the weight of the straw on the field in problem 12? Every 1,000 pounds of straw removes 6.3 pounds of potash. How much potash does the crop of wheat in this problem remove? What is its valije at 6^ per lb.? 14. Wheat removes 2.2 lbs. of phosphoric acid for straw and 7.9 lb. of phosphoric acid for grain in every 1,000 lb. How much phosphoric acid is taken from the farm in prob- lem 12 when the wheat crop is sold? What is its value at 5}^^ per lb.? 15. Determine how much nitrogen is removed from the 160 acres in problem 12, allowing 20.8 lb. for 1,000 pounds of grain and 4.8 lb. for 1,000 pounds of straw. What is its value at 16 cents per pound? 78 FARM ACCOUNTS 1 6. What is the total value of the nitrogen, phosphorus and potash in problems 12, 13, 14, and 15? 17. A ton of barnyard manure contains 10 pounds of nitrogen, 6 pounds of phosphoric acid and 9 pounds of pot- ash. What is the value of the load if the potash is worth 6 cents, phosphoric acid 5J/2 cents and nitrogen 16 cents per pound? 18. At the above prices, what is the value of an acre of clover hay yielding 2 tons for manuring purposes, if clover hay contains 40 lb. of nitrogen, 10 pounds of phosphoric acid and 40 pounds of potash per ton ? 19. What is the dressed weight of a beef weighing on foot 1,560 pounds, if it loses 40% of its weight in dressing? 20. A piece of land is 80 rods long. It is 45 rods wide at one end and 35 rods at the other. How many acres does it contain? 21. A pasture in the form of a triangle has a base 140 rods long and an altitude of 32 rods. How many acres does it contain ? 22. The average weight of silage is about 40 pounds per cubic foot. How many tons of silage in a circular silo 17^2 ft. in diameter and 25 ft. high? 23. If an animal eats 40 pounds per day, how long would the silo in problem 22 feed 25 head of stock? 24. It takes about 400 pounds of water to mature one pound of wheat. How many tons of water would be re- quired to mature an acre of wheat producing 18 bushels ? 25. How many barrels of water does a rectangular cis- tern 10 ft. by 8 ft. by 6 ft. contain ? 26. How many barrels of water does a circular cistern 7 ft. in diameter and 6 ft. deep contain ? FARM ACCOUNTS 79 ABBREVIATIONS. pr. pair @ at acct. account Bal. balance Pd. paid Pres. president Sec. secretary in. inch ft. foot or fe.et lb. pound or pounds oz. ounce or ounces Mdse. merchandise yd. yard bu. bushel bbl. barrel Amt. amount M. thousand C. hundred cwt. hundred weight cd. cord pkg. package sq. square qt. quart pt. pint hr. hour P. P. parcel post rec'd. received pkt. packet 80 FAJRM ACCOUNTS GLOSSARY, Bill — ^A written record of buying or selling with names t buyer and seller and material bought, with date. Bond — A written obligation of a government or corporation bearing a fixed rate of interest. Butter fat — The part of milk of which butter is composed. Capitalize — To use capital letters correctly in written lan- guage. Conservation — ^The careful use of natural resources, such as soil, wild life, plants, etc., so that they will never be- come extinct. Conserve — To save for future use. Cash — Legal money. Corporation — A company of persons, organized by law to transact business, manufacture or trade. Crate — A frame for holding fruit or produce boxes, etc. Dairyman — One who keeps cows for the production of milk, from which butter, cheese or cream is made. Depreciation — The amount or per cent which a building, machine or animal decreases in value because of use or age. Discount — The amount or per cent by which a sum is les- sened or made smaller. Dry Goods — Goods that are made to wear, not groceries. Due Bill — A mere statement that a debt is due one person from another with date. Example — Something to be followed for practice or drill. Expense — That which is paid out for help, or material which is not to be sold for profit. Facilities — Tools or conditions with which one has to work. Farm Produce — ^Anything raised on a farm. Fertilize — To enrich the soil by any process that helps plant growth. FARM ACCOUNTS 81 Firm — ^A company organized to do business in trade or industry. "Foot Up" — To add a column of figures and place sum in the proper place. Groceries — ^Whatever is kept to sell for food or to use in eating. Halved Potatoes — Potatoes that are cut up for planting. Hardware — Metal goods used for building, fencing, etc. Itemize — To name each item bought or sold in a bill. Iron Sulphate — A chemical used for spraying to destroy in- sects. Milk Sheet — ^A sheet on which is kept the number of pounds of milk one or more cows give each day, with dates. Milk Tester — A machine which separates butter fat from milk and determines the per cent of fat in loo pounds of milk. Net Proceeds — The amount left after the expense is sub- tracted. Order — ^A written form of request for goods, or of money to be paid, sent or given by one person to another named in the order, with date. Pelts — ^The skins of sheep or other animals. Plumber — One who works putting in pipes, furnaces, etc., for heating, gas, water, etc. Practical — That which pertains to the daily life and work of the ordinary citizen ; useful or beneficial in the nec- essary things of living. Problem — Something to be done, or found out by arithmetic or otherwise. Punctuate — To use correctly the punctuation marks in writ- ten language such as, comma, period, question mark, semicolon, colon, dash, quotation marks, apostrophe and parenthesis. 82 FARM ACCOUNTS Raw Material — Material that is not yet manufactured for final use or consumption. Receipt — ^A written statement of payment of some value from one person to another with date, place and name of persons. Requisite — That which is required or necessary. Scale Ticket — A written statement of the total weight of a load of produce and weight of wagon when weighed on scales. It may contain price or cost also. Soil Crop — Green fodder. Statement — ^A form of bill in which the things bought or sold are not itemized. Stocks — ^A written statement of shares in a company or corporation not bearing interest. Stocks may or may not pay dividends or profits. Tested Seed — Seed which has been selected from a field or plot, a part of whose crop has been found, by testing, to germinate or grow well. Transactions — Acts of buying, selling or trading in any business.