The Board of Economic Enquiry Punjab.Farm Accounts in the Punjab 1949-50

The expenditure in these accounts is worked out in the first instance for the actual condid€14 prevalent on each farm and the rent actually paid for land taken on rent the wages actually paid to hired labourers and the cost of manure purchased (if any) are charged to cost and nothing is debited for the land owned the work done by the family members the manure (dung) pcgduced by the farm ani [...] The actual net income of the cultivator has been worked out by dducting the actual expenditure of the cultivator from the gross income of the farm. [...] net income on the assumption tha1. The land and capital belonged to the farmer and the permanent workers were the family members of the farmers. [...] The following table shows the groupings of the holdings in each tract: the normal rainfall of the tract the nature of cultvation i.e. [...] For meanings of vernacular terms see the glossary at the end of the book."13 2. Character of the Season and Prices.- The following table shows the total rainfall recorded at the stations near most to the various holdings during the year under revie was compared to the preceeding four years as well as the normal" rainfall at these places:- *Accounts of the holdings near the asterisk marked stations