Bookkeeping And Cost Accounting for the Farm

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This shows what was done and what account is chargeable.
The following form gives the items in somewhat condensed form, but sufficient for illustration : WORK TIME RECORD L MAN _ ^2 ^ No.Z_ PROPERTY OBTAINED 00 LOSS d-^^^i..^ •—JC-a^ /A^/ J-i-L j£ilA "^^-a-y --)6yL^, A^a JLj2.
CAIJl r^-^<:.e gy="" i="" v="" a="" .2="" d="" j-a.="">'(, ^ So ^g?
The work time record is not filled out completely as here shown when first turned' in, but ordinarily contains only the date, emploj'- ment, man and horse hours, and possibly the name of t
...<:.e gy="" i="" v="" a="" .2="" d="" j-a.="">he account to be charged. After being turned in it is to be completed by writing in the amounts of man and horse labor and the accounts to which these amounts are chargeable, if they have not been filled in before.
The Man Hour Rate is found by dividing the total man labor ex- pense sliown in aeeount No. 90 by the man labor hours reported.


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