Show S COST ACCOUNTING IS OF BIG IMPORTANCE Several Types of Farming Were Included in hi Study Made by Agricultural College Complete records were ero kept on 13 New York state farms in 1012 1912 and on 31 farms in 1913 operation co-operation with owners being se secured by the college of agriculture which furnished the cooperators cooperators co op with the results of the ac ac- ac- ac counting Tho The farms on which accounts were kept averaged s slightly larger than the average Now York farm tarm they were better farms and better managed than the average farm Several types of ot farms were included in the study so that figures were available on a number number number num num- ber of different farm operations The average cost of man labor for 1012 was a little over 15 cents an hour for tor 1013 1913 it was 17 cents an hour lI Horse labor varied from 13 cents to 18 cents per hour the lower figures being found on the tho farms doing the largest amount of business Purebred cattle showed a n. higher cost of ot feed for man mau labor lubor and for tor horse labor but they ret returned more to the owners than did grade rn 8 cattle |