NED383543NED

The accounts in the ledger are numbered, and each entru on the credit or debit is preceded by an indication showing from which debit or credit account this paragraph was transferred. The tables show first the basic elements of the farm: Family (columns 1— 16). Hired labourers (columns 17 -25). Laud (columns 26—42). Buildings at the beginning of the year,(columns 43—65) Implements and machinery, at the beginning of the year Live -stock and poultry (columns 81—106). Crops (columns i07—124), (columns 56—80). Then follow the ledger accounts in the order stated below: 1. Account of Buildings (columns 125—146). 2. „ „ Implements and machinery (columns 147—167). 3. „ Cash (columns 168—249). 4. Й Stocks of agricultural produce (columns 250 - 325). 5. „ „ Working horses (columns 326—363). 5a. . „ „ Colts (columns 364—393). 6. „ „ Agricultural crops (columns 394—460). 7. „ „ Milk cows (columns 461-—492). 7a. „ „ Calves,and young cattle (columns 493 - 524). 8. ' ^ „‘ Swine (columns 525—547). 9. „ „ Sheep (columns 548—575). ’ . 10. „ „ Poultry (columns 576—692). 11. „ Earnings from other sources than the family’s own farm (columns 593-618). 12. „ „ Consumption of the family (columns 619—644). 13. .. Credit relations (columns 645—659). 14. „ „ Extraordinary receipts and losses (columns 660—680). . 15. „ „ Capital stock at the beginning and end of the year(columns 681—717). 16. „ „ Total income of the farm {columns 718—740). Furthermore beside the ledger there is shown the daily distribution of thew o r k in the family (and of hired labour, in parenthesis), and the daily distribution of work upon different crops and kinds of cattle (columns 758—804). Similar indications are made for the work of horses (columns 805—825). Finally follows the fortnight data on human labour (columns 826—847), and that of the horses. The total results of the profitableness of different branches are shown in Account № 16, where the columns 718^—725 indicate the debit balance and columns 730—739 the credit balance of different accounts. In the, debit of the productive accounts, beside the direct expenses were listed also the incidental current expenses and the amortization of the capital stock. Interest on the capital and rent were not listed in the debit accout, entering thus in the net income of the respective branches. . Neither was listed in the debit the cost of family labour, therefore the credit balance of the productive accounts shows the net income of the respective branches (capital income and labour income of the whole family). On other hand the distribution of the family-labour among the pro­ ductive branches is shown in working days, in terms of adult male labour. Real prices were taken as the basis for composing the ledger for,the market-portion and expenditures, and average year prices were taken for the natural-portion of production. In the second issue will be published the economical conclusions to be drawn from the Survey. (?. Studensky. Электронная Научная СельскоХозяйственная Библиотека