Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1869-12-08
$50 90

wheat, %
10. Sbus. wheat > so, 20 90
$50 90
The above is placed on the left hand
side of your account book, and the
credit items go on the right hand page.
We give the above expenses for a
small field of about four acres, merely
to show the system of keeping the ac-
count. A farmer should estimate we
think, the value of a pair of horses,
and driver, on his own farm at about
$500 q day; and farm hands at Sl.50.
At harvest the expense of reaping,
&C., is charged to the account; and
when the grain is threshed, the cred
il side is 10 be opened, and the crop
credited at its market value, and also
the value Of the straw.
A charge may be made if you please,
of the whole expense Of seeding down
the land to grass, when the wheat is
sOwn; but as that expense is returned
in the grass crop that follows, perhaps
that item had better be left out.
We recommend that accounts be
opened only with small crops, on
which one desires particularly to
ascertain the profits. 1t would not be
advisable TO open strict accounts with
all your crOps-large and small, as it
would be too troublesome. Some
crops always pay a profit, if the land
be good, and seasons favorable, as In
dian corn, potatoes, &c. In most
cases the fodder alone, Of field of
corn will pay the expense Of growing
the crop; especially where the eulti-
vatiOn is done after the corn is up, is
all done with the cultivator, as is the
corn in many places. We grew 500
bushels of shelled corn (1OO0 bushels
of ears) on ten acres, the stalks which
were worth $500 as they stood in the
field in November; and the entire ex
pense Of producing that crop, harvest
ing, husking, and drawing to the crib
was not ever S175.
We have received 4 small book from
Messrs. Lee & Sheppard, publishers,
Boston, Mass, entitled Farm and
Talk by George f. BrOcket, the
opening chapter of which we annex
as being of interest to farmers, and
showing the importance of keeping
farm accounts. Mr.. BrOcket says:
We farmers are a stubborn class to
learn. We do not accept facts with
out a good deal Of proof and persua-
sion, and in too many eases work out
our own injury through a fear of be-
ing too easily deceived. This is a
progressive age, and those who allow
themselves to fall in the rear in the
march Of improvement must be con-
tent to occupy second-rate positions,
and be satisfied with h-small pecuniary
rewards. -.s-
1t is somewhat surprising, that, not
withstanding the Improvements in
nearly every department OF farming,
so little has been effected towards in
dueing farmers to perform their bnsi-
ness operations in q more systematic
manner, and keep q regular record
and account of their farming and bus
iness, generally and specifically. But
for one farmer who pTa tice such
method, ninety-nine keep all their ac-
counts lin their head, as it is termed,
and consequently are properly called
guess-farmers. for they never know
anything, only guess it is so and 50.
They do not know whether this, that,
or the other crop pays best; whether
they can afford to sell their stock or
produce at such and such a price or
not. They can't tell whether it is for
their interest to continue q certain
course Of husbandry, use such a fer
tilizer, cultivate soil in such a man
ner, nor even at the end of the year
are they sure whether their names
should be recorded on the profit or
loss side of the ledger. Having kept
an account of their doings, they are
aIpaoaf vvbollx- In the 1orb nha1r oop
only guess it's about So"
These ladies were forcibly brought
TO my mind last evening. as my
neighbOr Smith came in while was
writing in my farm record, and, no
ticing my occupation, said, with a sly
twinkle in his eye
What you dOin'.-bOOk-keepin'?'
'Yes, little. Squaring up my
accounts for this year. You know to-
morrow is the first day of January I
and l always like to commence with I
a clean sheet, aud to know how |
stand with the world in general, and /
my fellOw-men in particular. Besides !
| want to know whether it has paid I
me to farm this year. / suppose you |
keep farm accounts, don't you?n
"Me? No. It's too much bother. /
| can keep my counts in my head" /
Don't you think it's better to have !
you can rely upon? You
know we are all apt TO be fOrgetfui." /
ats well enough for store-keepers I
and sieh, to keep counts; but don't !
see no need of a farmer spendin' any 1
time dOin' it," .a l-r ~
"Isn't it as much for our interest to |
look after and keep posted in our
business, as it is for merchants TO at |
tend to his?"
t'Well, yes, / s'pose so. But what !
is the use of a feller's writin' down I
about what he does ?'i-
'.It pays to do it, Smith,"
"I don't see how"
'rWelI, look here. How is your
corn crop this year?' ~
"Pretty fair; though the frost in
jured it some
"Shall you plant some more next
year?" --...~
"sartin. I allus plant a piece o.
corn"
''What for?
''What for Why, because--
because allus have
''Yes, / see. Now, Smith, how
much did that field of corn pay you?'
'Pay me! Well, L guess about
"That isn't it. / don't care what
you guess; do you know ?t
"Well, not exactly but l eaPlate
Never mind. But really, now, do
Tou know whether you made or lost
money in raising that field Of corn ?'
There's the rlbp