Oxford Democrat. [volume] (Paris, Me.) 1833-1933, 1875-04-06

hand, il his books show a hiss during the
year, and he is unwilling to charge the
salary account, then that los divided on
the milk will show how much his milk has
cost more than ii is worth
From conversations held with business
men engaged in trade or manufactures.
who are supposed to keep accurate nc.
counts Of their business, We find that
they have many different w.ys of finding
the cost Of their goods and he profits or
losses in their business. The manufact-
urers DO, Of course, many cf them, pre-
tend to know the cost Of a yard Of cloth,
or Of a skein of yarn. but their accounts
are not above criticism or the charge of
irregularity in making them up. A large
enterprisiug manufacturer o woven goods
lately said to Us, I'VE can tell to mill
the cost Of a yard of our g DDS, and we
know that for the last year we have been
running so close that a new lollar but Just
pays Cor an old one" To or question as
to how this cost was figured whether in
'terest on capital invested, dspreciation In
valuation, and wear and tear were taken
into the account in making p the cost, he
replied, 20, no, We do rot figure on
these items at all in such hard times as
these II We should, our goods would
cost Us more than they would bring IN
market. We think we are ioing we'll if
onr goods bring enough to pay for the
raw material, the labor, and the salary OF
our agents. The profits st be looked
for in better times, and these items
Of interest, &c, must come into the profit
and loss accounts then"
/ Now. If business men are satisfied with,
or are obliged to adopt such methods for
finding the cost OF their goods, and the
profit or loss on their business may not
Farmers keep some kind of arm accounts
by which they may show, n a tangiblt
manner, the cost Of their productions e
We are sure they can, if they will bu?
make the attempt. Farmers are too
easily frightened by pen AMI INK and COL
umns of figures
In our own practice. we ann to do Just
as i;;t.e writing as possible and accom-.
pb~h the end sought In keeping poul-
try account, FOR instance, place at the
,op o; the page the number of fowls on
uaud and their value. then charge them
with tae amount Of grain on hand set
apart for their use. with 10 value then,
- u..e grain Is brought and placed in
their feeding room, charge j; 10 them, and
SO ou 90 the end of the year. The foot
io-> to: tins page will give one side OF the
account.
On another page, credit all eggs and
poul,r, sold, and at the close OF the year
.p.acs stock on band. also, on the credit
side. The TWO iootin.s, brought In COM
pari>sa, Will show the profit or loss, ac-
coriiu- % this system OF Keeping accounts
T. II the profits are satisfactory, this single
system IS good enough, but IT the profits
are very small, or the two footings are
nearly equal, and it i desirable to decide
whether there is really profit or loss,
other items may be entered, such aS inter-
est on buildings or grounds, labor OF tend
ius the fowls and OF mark ctiug their pro-
duets, the feathers and manure saved or
any other item worthy Of notice.
If q general sales account Is kept, one
need not cutter the eggs and chickens sold
every week or month, on the poultry &C
count, but may, at the end Of the year.
MAKE II up from the pages Of the sales
account, aud then enter II n one lump
This 40 save much writing, especially ii
accounts are kept with several depart.
meuts Of the farm. We hope these efforts
TO show the simplicity Of keeping farm
accounts will induce many Of our readers
to make the attempt this year, and il any
have better or more simple metho DDS, that
they Will present them in oar columns
" +. Farmer.