Oxford Democrat. [volume] (Paris, Me.) 1833-1933, 1875-04-06
Agricultural,
KEEPING FARM -tCCOJ.NTS.

from which We can gather results that are
of much valve la determining the profit OF
loss realized by carrying IL on. For, SAYS
the enquirer, it does not seem possible TO
keep farm accounts rs they are kept 10
most other kinds o. business. There rs
% mt d depending upon weather aud the
time Of srm abvrcr> is SO broken up by
the ever constant changes from one 'hius
10 another. ,h.t It would >c,m almost m
possible On See. aa areoun, with separate
field. crops. 90 animals, ;ha; wouid any
;hin- mor. than approximate % correct
statement o. IN. cost Of ,le products OBJ
tanned
We U>l u tl,u> iu tlc >awe way
Betore we tried %. $50 thought }, next Go
impossible t5 snow ue cost of maxim. %
pound ot h1uar. ., OF ror>. og the cost
Of growing hu>ne. OBJ, corn. or OF roots.
or 20 6u5 ;.e value OF "a tom ot hay and
We are willing to ajm., that ve SNOW less
abou; '.o cost %. crops than We would
Ike 20. Bs. it luc, uot seem much NOR,
lithcut ..t lu,r to snow how he
stano> with ,ae world %, with hiu>e.i, from
one wear 90 another, than ior the manu-
tacturcr. the mechanic. or the tradc,man
20 Auow from their accounts how they
stand IN financial matters.
Without AN actual sale o. all property
held it is impossible for any one TO know
exactly how much his estate i worth
Assessors Of taxes make up their valuation
nv estimates only, but, If their Judgment
Is good aud they are unbiased by preiud-
ices, such estimates are, practically. a.
good as If the property taxed were sold
under the hammer.
II one Is intending 90 commence SyS-
TEN Of Iarm accounts, the first step Is to
take au account OF stock ou hand. an III
yentorv, such q, au executor or admins
traitor would be obliged TO return If settl-
ny an estate. The actual value Of an
account, or Of an appraisal. vii. depend
somcvha; upon the Judgment OF the one
who makes il but every man capable o.!
managing a farm at profit, Is, or may be
by 4 little practice. capable Of keeping
An account Of his business in such q man
ner that It would be Of much value to
himself If TO no one else.
During our whole business life, We have
never. for a single year, missed Of taking
AZ inventory OF stock and squaring up all
accounts and striking balance by which
We could know as near as one can without
selling out, exactly what each years labor
had accomplished. Without such &C
counts and such balance sheet, We should
have been Ike a sailor at sea without a
compass. especially when, as IS frequently
the ease. produce sells for little, il any,
more than lis cost At such times, when
ones hogs seem 10 eat greater value Of
meal in a day than they gain in two -
when. a. farmers often affirm. their chick
ems are eating more corn than their necks
are worth. II is no slight satisfaction TO
turn 10 the accounts and see Just what
these hungry animals have cost, and, by
making AN estimate OF their present value
be able 20 decide wisely whether to sell at
once or 20 hold on TO the end
The most simple account we can con-
Jeive Of thst would Pc worth anything 70
q farmer, would be al accurate inventory
at the beginning aul eud0t the year. Tie
smaller >ubuaarej from the larger would
show the gain or loss through the year,
even IL uo other account had been kept.
MANY farmer, keep an account OF their
sales and par;ia. account Of their ex-
penses, Tut, withol, this inventory as
starting point, such accounts are OF little
actual value in determining loss or gain
The fewer the products sold from farm,
the easier It must be to arrive at the cost
Of those products.
Il Is often SAID that 10 farmer can tell
the cost OF pound Of butter or Of a quart
Of milk, but We contend that, if either
milk or butter j. the sole or principal in
come from farm, itean De shown what
quart OF that milk or a pound Of that
butter costs. At the cheese factories,
accounts are kept 80 that the patrons know
what pound Of cheese costs, or, at least
it is known TO a fraction how many lbs
Of milk are required for To- Of cheese.
Now supposing . farmer sends all his milk
10 the factory, and that he makes milk 4
speciality, turning all his forces towards
producing all the milk he can from his
farm. and depending upon this alone for
his support and profits. If he finds by
his inventories that his stock in trade Is
worth no more or less at one end Of the
year than at the other, he may assume
that his proportion Of the cheese has cost
exactly a. much as it sold for, or that his
efforts as farmer have been of just enough
value to yield him such living as he has
had during the year.
If ten pounds Of his milk have made a
pound Of cheese, and the cheese was sold
for fifteen cents per pound, his milk cost
and sold at one and a half cents per 10.
If MS family expenses have been large
and he is satisfied 10 Offset such expenses
sgainst his own salary as manager Of his
farm, and the balance sheet shows a gain
during the year, that gain may be divid-
Ell on the number Of quarts Of milk sent
10 the factory, and credited as so much
profit on TIE milk sold On the other