Farm records and accounts. Suggestions for teaching the subject in secondary schools

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Material Information

Title:
Farm records and accounts. Suggestions for teaching the subject in secondary schools
Series Title:
S.R.S. Doc
Physical Description:
Book
Language:
English
Creator:
Barrows, Harry Percy, 1883-
Publisher:
Govt. Print. Off.
Place of Publication:
Washington
Publication Date:

Subjects

Subjects / Keywords:
Agriculture -- Accounting   ( lcsh )
Agriculture -- Study and teaching   ( lcsh )
Genre:
non-fiction   ( marcgt )

Notes

Statement of Responsibility:
Prepared by H.P. Barrows ....
General Note:
At head of title: U.S. Dept of Agriculture. States relations service.

Record Information

Source Institution:
University of Florida
Rights Management:
All applicable rights reserved by the source institution and holding location.
Resource Identifier:
aleph - 029619193
oclc - 49476305
System ID:
AA00014600:00001


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& DEPARTMENT OF A1
STATES RELATIONS
it* A. C. TRUE, Db S .
I0.
FARM RECOtDS AND ACCOUNTS.
:SCOG'IIONS FOR TEACHING THE SUBJECT IN SECONDARY SCHOOLS.
.. INTRODUCTION.
OOd beginning in the application of better business methods to
is the keeping of farm records and accounts. Such records
nt only valuable in showing just what is being done, but are also
ait as a basis for improved methods of management. Practice
counting inm connection with the work of the classroom and the
has a high value as training min accuracy. One of the chief aims
'nhiag farm accounting should be to develop an appreciation of
tVahs and to develop.acoracy and neatness.
..RELATIONr O1 SUDJUCW TO COURSE OF STUDY.
Iaae ofVfam managemen.-Farm management may be defined
iSbsiness side of farming. As accounts of financial transactions
0reo*d of farm operations are intimately connected with the
i administration of the farm,. the giving of general instruction
rcs^ ords and accounts is commonly made either an integral
It lVIe course in farm management or a separate course correlated
iith: it. Such a general course should follow courses in
wii : uprondution.
ltXp of other courses.-The keeping of special records and
t1t 0 so nportmant in connection with efficient production of
paimmal and plant products that the subject should be considered
Ow idon with speci c nwr inm animal husbandry, crop produc-
w4 hortaulture.t A course in dairying would be incomplete if
.xeor& were not osid0M d. Likewise, a course in poultry
-,should i0wolve the special records and accounts essential
m.in that line. Field crops,, the orchard, and vegetable gar-
...s. e oft considered with.. little reference to farm bookkeeping.
Su ejects we. to be worked out as practical projects, records
.ilL,.,i must.ba conidered...
to:,i& o.c.e6d eping.--Wherever general bookkeeping is
1: 7 ... WPM&.i
as a separate course there should be dose correlation between
N s:bjt: and fan' accoditas. I.f students have had the general
N4
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simple matir wT oem io make tne appucation to alarm,
If bookkqpig is taught in rural high schools, after the
ciples are'nastered the toccher should allow students who.
courses in agriculture, or who intend to become farmers, 1to .:i
application of what tley have learned to farm accounting, pIl
that subject is not considered in agriculture. The teachers
culture and bookkeeping should plan this phase of their work ,fo
that there may be cooperation without duplication of work.
CLASSROOM INSTRUCTION.
Use of text.-In a course or a part of a course given over to faH
records and accounts it will be most satisfactory to use onet ^;
special texts upon the subject. Provision should be made for
tice. In fact, the greater part of the work should be pract r. "
presence of the teacher, with the text used as a manual or0
One lesson period out of three may be employed profitably in
cussion of principles and in a consideration of problems ar
working out the practice suggested in the text. As in any eq
accounting, opportunity will be found'for individual aid, for::.i
students will make greater progress than others.
Use of bulletins.-In taking up the subject in connection with a46
special phase of agricultural production time will not be availal44
go into the general principles or practice in the extensive m "
which the use of a text would involve. Nevertheless, it is eA
: /' ''R P' g
that the students have a knowledge of the elemental princiei:.
accounting in order to apply them to any special phase of f
The following Farmers' Bulletins will be of service in such ..
No. 511, Farm Bookkeeping, and No. 572, A System of Farm
Accounting. Each student should secure copies of these bulletins,
and one or two weeks, according to the time available, should l|
given to their consideration in the classroom. ;
PRACTICUMS AND PROJECTS. M
A farm inventory.1-As the inventory is the most important fia.
record and forms the basis for general farm accounts, studi
should have practice early in the course in making an minvento j'
the home farm. Each student should be required to take steM
an inventory (if the student does not live on a farm he may be abi
to arrange to make an inventory of a neighboring farm), using
sample on pages 9 and 10 of Farmers' Bulletin No. 511 as a guid
This exercise may be considered a home practicum to accompSI
whatever practice may be given at the school.
Complete farm records and'accounts.-To a student in farm man
ment who lives at home on a fairly large farm may be assigned ,III
See An Analysis of the Farm Business, Agricultural Education Monthly, Vol. U, No. 3 iMq
.::- I
IA
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3

task of keeping a complete set of records and accounts for the home
farm for one year as a project. These records should be made the
basis for an analysis of the farm business and remedies should be
suggested for faulty management. If it is impossible to secure any
remuneration for the student for this work, it should involve sufficient
school credit to make it attractive. In cases where large dairy
herds or poultry plants are kept on a farm, records and accounts of
the one phase of farming will involve sufficient work and study
to become separate projects.
Home-project accounts.-The home-project method of teaching
agriculture affords an excellent opportunity for training in business
methods. As each project is to be placed upon a business basis, it
will involve the keeping of accurate records and accounts. Such
records and accounts are kept for two purposes: First, that the
student may know definitely how he is coming out on his project;
second, that the teacher and other supervisors may have accurate
information with regard to the work done. In most cases the latter
information may be obtained from records which are essential for
the student's own needs. All records which are not essential to the
success of the project and which are unduly irksome for the student
should be avoided. This question will form a fairly good test of the
accounts and the supervision of the work: Will the student consider
the records so essential to his success that he would be willing to
continue them from his own choice?
The teacher should not lose sight of the educational value of the
accounting phase of the project. In this work there is opportunity
to develop judgment, accuracy, fairness, neatness, and good form.
In order to facilitate this work simple forms should be furnished the
student for all phases of each project. The following forms, which
represent summaries and financial statements of representative
projects, should be suggestive of forms adapted to other projects.
These general summaries should also suggest the special accounts
which the student must keep. For example, in connection with all
, projects separate accounts should be kept for both labor and cash;
in connection with a poultry project egg records and incubator
records should be kept; a project in dairying may involve records of
daily milk production and feed used; and horticultural and crop
projects may need separate records showing application of spraying
and fertilizing material.
S.RECORD BLANK FOR POTATO *PROJECT.
SOIL PREPARATION.
Chamcter of soil......... ............ Crop for five years past...............
. Date of 'plowing- ......-....-......... Dates of harrowing ....................
Implements used ...................... Implements used.......................
epth plowed-....-....._- .......-.. Cost of harrowing.....................
SCost of plowing......................... Condition of land when planted .........















Distance of planting ------------------Implements used .......... ..
Percentage of stand..................... Cot of cultivation ......... 4.
.'". :" ::;..*::':
HARVEST AND YIELD. ... ,..
::.m :* ::::n1
Date of digging ......................... Yield in marketable potatoe&...AY
Method of digging- ....----..-..... How disposed of ............ -*m
Days from planting to digging .......... Cost of harvest and marketiqg.- ,.,
Total yield..............................................................
Rem arks ................................................... ':., ,
.. o.v......e ............... ........ .... ... ..... .................
Approved: 2--T **g


.......................-....... Student
Post office............................
County ............. ...................


.. .. .. .. .. .. .. .. .
g ................... .. :. .
AgeSh-.-----.-.-.--------..... -a
School----------.
Sho.......................... .ig!
:... :...


Estimate the rental of your land and your time at a fair t
Count all commercial fertilizers at actual cost and barnyard
at what it would bring in the district.


EXPENSES.
Rent of land ............ ....... ..........................
Preparation of seed bed:
Horse labor..................................................
Student's labor.................................................
Cost of seed-------------------------------------------.......................................................
Cost of planting:
Horse labor-- .........................................-..........
Student's labor .................................................
Cost of fertilizer................................. --------------..... ......
Cost of cultivation:
Horse labor-.......-------------- --------------------------...........................................
Student's labor ..................--........-.......................---
Cost of digging:
Horse labor..................................................-
Student's labor ................................................
Cost of sacking, storing, and marketing...............................


Total
Value
Value


: .- ....:: l.. i

$* ,*
*....;:" y" :.'l


....: :"rd
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..... :. ::' ".
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1 : .41:, ,:i
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Total cost. .--------------------------------- -------------- -.

RECEIPTS. -" ,'
,,:. ...^ ::|
value of marketable potatoes, ...... bushels, at ................ $ ...... ..: ,
of cull potatoes, ...... bushels, at ..-.....-.....-...-...... ....
of potatoes kept for seed, ...... bushels, at-------- .........."

Total receipts................................................ ... .. *-s
Ttal receipts-----------------------


Net profit.......... .......................................


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The following forms are used by the Division of Agriculture and
Industrial Education of the State Department of Education in New
IT York:
S SUMMARY AND FINANCIAL STATEMENT OF A POULTRY PROJECT.


il From ......... ... 19.., to ............, .19.-.
I P"pi -............................... School ................................
A ddress... ........................... Number of birds........ ................
Variety ...............................


Month.


Jane........
Feb.....
Mar........


June.....
July........
Aug........


Nov......
Dec..Tota...

Total..-


Feed consumed. Cost of feed.


..a ri P a C
CD 0
S- =< ^


a.... .. 1 .. .. .. .. ." .- "


......... ...... ......... ..j. C. C. C .

... ...... ...... .................. .



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I...... ...... ...... ... ... ... ........ .......
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---- ---- --.. .... -- -- ----



.. .. .. .. ...-. -- -.


RATIONS.


$a


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B,5
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Eggs sold. Fowls sold. Labor.



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SUMMARY.


Item.


S Lab l, man, and horse...................................
ii: a ss=::=:=:=:::::: ===: ==::: =:: :::;::::::::::::::::: =:=::: =

Iuwus, depred.a etc.. ;.... : ..... ... .. ..........
I-fP'^ ry T^***- -* *-* *-* .- ---*--------*-- ------ ---- --- -----


C Itca n boxes..................................................

E eI-m (ma rett).).. .. .
*i te~s ^ ..........* .** _... .. .. .....*, ,. ._ ._. ........

Na~et n.......................................................
CE nkm awk ... ...................................................
Fo l (maraet)..................................................

Netprofit...........
.-.-..................-..--...........---......-..............

Total -..............................
Net profit per brdd...................................


Charges.


Dollars.
...........

... .

.. .. .. ..


i............
............

............
.. .. .


Cents.









-... .


Credits.


Dollars.

............,




............


Cents.






..*......


80489-17-2
)


Date.


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CLYjLVMAASA AXIZlJ N MIINAiXflJLSL a j OaAmaLjajn J *AN UMa ui n ArsjasnMJ~lnl 5iJ


From ............ 19..,to ............ ,19.. 1


Pupil............................... School -------------- .

Address ............................. Are of garden .............. -
*
___.. )


Item.


Inventory........................................................

S aee;'................... .................d -.....
Chemicals-treating.........................................
Chemicals-spraying..........................................
M anure........................................................
Fertilizers....................................................
Lim e.........................................................
Use of land...................................................
Use of buildings.......................... ....................
Use of machinery.............................................
Labor-self...................................................
Labor-man...................................................
Labor-horse......................... ................
Interest until money is returned...'............................

Net profit ............................. ... ........................

Total.... ......... .. ............. ... .- .......... .. .
T otal ....................................................


Products marketed.


Quantity.


Quantity. I Price.


I I II


...................................... ............











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Inetorya........... .. .............. .1......-.....
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--Inve. tor.............................. .......... .

....... .... ...... .-. .. .................I ........ ..-..

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I


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------------


Price.


Credits.


Cash.


Cents.


. Dollar.

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,............

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............

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Dollars.





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7

SUMMARY OF LABOR AND FINANCIAL STATEMENT OF A--------- ............ PROJECT.
*(Ctop.)
From'.....---......., 19.., to .. --.........., 19...


Pupil...............................
Address...............................


School -.................................
Area of crop...................... -acres.
Variety...............................


SUMMARY OF LABOR.


Operation.


Clearing land
Draining-........
Plowing...........
Harrowing.........
Rolling............
Seed preparation....
Seed treatment......
Marking..........
Seeding-planting.-
Weeding...........
Thinning ..........
Spraying-..---......
Cultivating-.
.... ............ o.....


Forwarded .-.


Hours of labor.

Self. Man. Horse.


.......... ..........I..........




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. ...... ... .. .. .. .. .-. .
.......... .......... ..........
-- -- ----- ---- -- -- --


............ ....... = .... .....
.......... .......... .........
.. .


Operation.
Self.

Brought for-
ward............
Mowing............ ---......-
Raking......................
Tedding................--
Cocking................
Cutting...........,..........
Setting ---- ----------
Shocking.................
Husking.........-..........
Pulling.......................
Digging...--.........-.........
Picking---...-............
Grading.--.........-..........
Cleaning for market ".......
Marketing -----.... ..........

Total.................


Hours of labor.


Man.


Horse.


SUMMARY AND FINANCIAL STATEMENT.


Item. Quantity. Price. Charges. Credits.

SDollars. Cents. Dollars. Cents.
Inventoryed ......... ............................. ....................
Chem i.cals-t .............. ..t..... .................... ............ ..... .. .
Ch m a s s ra g- ----------------. ...
Chemicals-spraying.................................................
F ertilizers.............................
Chemicals-e.spraying................................................... ......... ............ ........
M anure .. .................................... .... .. ......... ............. ... ..... ............ ........
Fertilizers........................... ............ I ............................... ....................

Labor- self.......................... ............. .. I ...... .. ....... ... ..... ............ .........
Labor-m "an- I,I .. .
Labor- horse....................... .... ........ ............. .................... I ....................
Labor--oself.......-.-.... .. -......... ... ...... .....!.....-...... ............ ........|l ... ......... ........

Interest---............... ..... ............ ............ ... .. ................ i .. ........
U se of eqr opm ent-.. ............................................ [-............-........-... ......... ........
Use of buildingst................... ... ... .... ..- ........ ..................... ........
Products m marketed .................. .......... !................. .............' .... I ...................
N et profit or loss............................................. .................... ....................

Total.... ....... ..... ........... .......... ............ ............ ........ ......... .. .. ..


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Pupil .......p........................
Address...............................


SUMMARY 0


Sc----o ---*---,------ U* a:iaiB

School...................; : .
Area of project-.-.-....- ...
Variety--.....................:

F LABOR. 'A'1 .
.." 5"


Hours of labor. Hours of labor'..

Operation. Operation.
Self. Man. Horse. Self. Man.


Clearing land........ .......... Brought forward ..........!
Plowing...... Pruning..::....... I...::
HaroIg---- ---------------..'......... -- Renovation- -------
Harrowing .......... I .......... .......... .......... Renovation _.: .... I
Rollng...... .... .... ... .... ... ... .... Cu tin ou b i h .. .......... ..........)...
Rolin:g-------------------.... Cutting out blight-I
Draining........ ........................... ............ ....
Marking~~~ --~g out canker1..
Marking ............. I .......... .......... .......... Grafting.....
Treatingstock-- --------------------------- Re.ing .
Treating stock ....... .......... .......-............. Renewing .......... .......... ....,.... ..
Pruning stock ....... r.......... .......... ITreising.............. ......
Planting ............ .......... .......... I.......... Rodent protection --...........
Cultivating.......... .......... .......... .......... -------Mulching.......... '........
Hoeing ........................ .......... .....- ... Winter protection.. ............... .
Sowing cover cro ...................... .......... Picking............ ................
Sowing intertiled Grading-------------
creow o in....i... l---e- .............. .................
crop ............... .......... |.......... .......... Packing ............ ....... ...i.......... .
Care of intertilled Hauling ...........................;
crop .........--- ............. .......... .......... Marketing ..............................
--aig~ls------- ---------- ------------......
Turning crop under .......... .................... .............................. I.......... --
Spray~ig,flrst ....... .......... .......... .......... ..................... .........'.......... .
Spraying,second ... ..... .. ........ ........ .................... --- ... .......
Spraying, fourthd..... .......... .. ... ........ ... ................ .. .
praying,fourth .... .. ..... .. L..... ............... ..........
Spraying, fifth ...... .......... .......... .......... 1 .................... .................. .
Thinn ............ ....g.......-------------------------------------------
Thinning.............. .......... ............ ....... .... -.................... /


.. .. .. .. ed.... .... ...... .......... ......... Total ......... .
------------------ ----------- -----

Forwrde------------ -----------i Tota---------. --------- -


SUMMARY AND FINANCIAL STATEMENT.


Item.


Inventory ............................
Seedlings............... ..............
Plants ....... .......................
Seed ................................
Insecticides.........................
Fungicides.............. .............
Manure.............................
Fertilizers..........................
Lime...............................
Barrels, boxes, and crates..........
Rent...............................
Labor-self.........................I
Labor-man.......................
Labor-horse.......................
Transportation.......................
Commission.........................
Interest..............................
Products marketed..................

S....... ...................

..Total ....................


Quantity.


Price. Charg


DoZllars.
.. .................... ...
............ ............
..... ....... ------------




-... ... .-- -- -- --
............ ............
....... ....'' ...........""






... I .. .. .
............ ............


es.


Cents.


raa..***.s "
Credltt". ,.
i. ",cw:i

Dollars. .
...........
............
. ---------f6





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SUMMARY AND FINANCIAL STATEMENT OF A .............. PROJECT.
(Animal)

From............ 19-, to ............. 19-. Cr.

.............................. School................................
............................... Number of animals...................
Breed ...............................


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Dollars.
Labor-self.................................................... ............
- Labor-man...............................................................
Labor-horse............................ .............. ....................
Feed.......................................................... ............
Bidding..... ................ .........iii.e. ....I.......... ............
Pasture........................................................ ............
Interest on................................................................
uDepre ationb...........................................................
Use of buildings...........................................................
Use of equipment............................... ...... ........ ............
icellaies..........................-.-......-...---------------.....---------......
Young stock...............................................-............
anurety........................................................ ............
Products marketed.........................................................
Inventory ... ....... ......... ............................. ............
N et proft.................................................... ............
Total.................................................... ............


Cents.


............
..........-.
........ ....



.........I.
............

............
............


.... ..............I


The following form for an individual cow record is used by the
Agricultural Education Service of the Massachusetts State Board of
Education, furnished to that board by the Massachusetts Agricul-
tal Extension Service: -


Cost of feed.
Date. Pounds grain fed. Pounds roughage
fed.
Grain. Roughage. Total.

Dollars. Cents. Dollars. Cents. Dollars. Cents.
ann.
Jan......... ................... ................... .......... ....... .......... ....... ........... .......
_Feb.....
IM ........ .................... ............................. ....... .................................
Mar. ........ ................... ................... .......... ....... .......... ....... .......... .......
......::::::. ...:::::::::::::::::: :::::::::::::: :::::::::: ::::::::::::::::: :::::::::::::::::::::::.
-- I.----- *. ................ : I .................. .......... ....... .......... ....... .......... .......
Junl ........ ................... ................... .......... ....... .......... ....... .......... .......
Au gy........ .................... ................... .......... ....... .......... ....... .......... .......
A ugv..-...... ................... I................... .......... ....... .......... ....... .......... .......
S ept ..... ....-.......-.--i. ................... ..... .. ..i.. .... ........... .. ......... .......
0 To... .. ................... ................... .......... ....... .......... ....... .......... .......
Doa ........ ................... ................... .......... ....... .......... ....... .......... .......



Date. Products sold. Quantity. Price. Total.

Dollars. Cents.
Ian ........... ................................. ....... ... ...--...... ......... ............ ........
Feb .... ..... ........................................................ ............ ... ......... ........
3 w r........... ................................ 4.....-...... ............ ............ ............ ........
Apr ........... ............................................ ............ ............ ............ ........
y .......... ....................... ............ ............ ............ ........
June............. ... .. ................................................ ............ ............ ............ ........
Muy .......... ................. ........................... ............ ............ ............ ........
A ug ........... ............................................ ............ ............ ............ ........
t lOes --- -- --- ----- ----- ----------- --------. ---z------o

N ov....................................................... ............ ".......... .. ......... ... .....
D e .. .................... ...........--- *. ............ ..... "....... ........
Total...........................................................................................

Summary. Charges. Credits.


CentA.















Owe ........ Dropped last calf ....... 19... Dam's name and number ....... Breed .......,= ........ Ag..........
Addes ....... Dairy...... ImpoveentAssciaion....nae.......Beed...... Re..te.nu.er......

N'NNNN N'Pounds
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Yiel for Y iei to date. Grainiiiiiiiiiiii andi roughage = iiiii iiiionitiiihii.i cost Balancii iliu-
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