The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1879-02-06
System ON the Farm

One Of the great troubles with Virginia
farmers is that they do not enter UPON their
business Systematically. They do not con-
duct the business of their farms on business
principles. They keep no account of in
comes and outgoes. When the end of the
year comes, they can scarcely tell you wheth-
er it has been profitable or not They NAV
know, perhaps, how much debt they have
paid off, or what the extent of their accu.
mutations, but they cannot tell how much
1t has cost them to live, where the pruning
knife of economy could best be applied, il
its application became necessary, and what
portions of their crops were the most prof.
table. They do not stop TO determine
whether the pork sold at S. per hundred was
profit or loss, or whether it would not be
better to turn little more attention to NUT
ton or beef, butter, cheese, chickens and the
smaller products. At the end of the year,
very few know whether they are worth more
or less than at its beginning. Very few
keep farm accounts at all, but most of them
attempt to keep an idea Of their transactions
in their head. @
We transfer to our columns an article from
the Country Gentleman upon this subject,
which we commend to our country friends.
1t will cost but little to try to keep set of
books for year, and the satisfaction afford.
ed by them will compensate. for ten times
the trouble. The article is as follows
Farming will never attain the rank which if
deserves as q calling till farmers To boo
| accurate accounts. and can tell with certainty
| centum OF profit or loss there is in conducting
their business as whole. They need this know
ledge in order to attain any eminent success in
their business. 1t has been questioned for some
years whether eastern farmers had better raise
their own wheat and corn. or purchase their pro-
be determined by keeping an account of the ex-
pense OF raising wheat and corn. The question
Is now asked with considerable earnestness
whether 1t pays to fatten pork at the East at
| present prices, and is question more easily
asked than answered, as few farmers can furnish
me siatistics. This IS very unsatisfactory way
OF doing business. merchant or manufactured
who should manage his affairs in this sIip-shod
way, would run very short race. He might
possibly make large capital hold out two years
but more likely would fail in twelve months-
OF what is consumed in their own families and
| the comparatively small trades they make are
mostly IN cash or IN barter That their expenses
debtor and credit accounts. and record Of all
business transactions, no reasonable man can
|
| are unskilled in bookkeeping, and when night
comes they are tired and can't bother their brain
| with hgureS, but it does not require much skill
to keep the accounts of farm, and the labor in
volved is much less than in raising crops which
40 not pay, and in settling accounts OF which
there Is no record. A very simple but very clear
system Of farm accounts was published a few
years since by G. o. Perkins, of Massachusetts
so simple that wayfaring man need not err
therein. Possibly this system is out of print
but if it is, and no substitute be found every
intelligent farmer can make a system for i'm
self. A common writing book, such :as children
use at school, is better than nothing for keeping
farm and family; but book suitably ruled and
PACED is much more convenient. Mr., Perkins
book was ruled and arranged for taking an annu-
al inventory OF The cash value of farm, stock tools
crops &C., and keeping cash account family ex-
pense account, farm account, individual account
whoever Will keep such a book for one wear will
pc Denented hundred fold forhis exnenee and
enesswor rRa VII b heser be willing to 60 back to
Suess W., Tue beginning of theyear is a good
4 eme ior beginning system of acconnts ~
nersonaI gr De an inventory of the raI s
now We stand with the worTd 5eae comfort to know
aeasi 70 s.rlke balance settle mn a year at
regarding. IF the we are on the advance OF ret,
couraged to make renewed e soe case we are en-
stop ieakaees a he Is true, there is chance to
hands OF some MORTGAGE. Merch SIMS Into the
and If anv naaI annually. if not semiannnaivy
keep sharp fooIo ~, their crsdtors had better
recave easn account should be put dawn a az
| saw thew dnn,t az expended. Farmers sometimes
and comnlain Am ny where all their income goes
| wife and chiidn VI the unnecessary expenses ri
vdn " easily seen where the cash has II
very eas az equivalent has been received r. ;s
woman fboiI 10 charge extravaganza upon sthe
nrova Il ou gavest me-" but NOT ALWAYS easy IN
much TO b,d IN majority OF cases she is NOT as
cash accoua1 ie as men are wont to think and the
it will In ~ WIN tell the truth let it hit where
a reeord ~ tnG farm account there should be kent
forget1inno ~ an farm expenses and receipts NOT
sumed in ~ bo give credit for the products CON
special aco ele family There should also be kent
| Soma+iacc accounts with certain crops and STOCK
Of aach 1t is well to note down the products
are aw COW and know for certainty which COWS
cd az or.M Keeping and which had better be tnrn-
49, ~ nco,, ahere is much money lost by keepinr
poor ooms, and often few good mixers in a herd
support the others and give Character to the
ooua i Frankiln's maxim, PAY as you go" has
sRec,ai application to agricultural producers
Inose are not a trading class, and have LITTLE 90
caslon Tor asking or giving credit All cash
transactions will of course be kept in the cash
account put with hired help, and possibly few
oIners, individual accounts must be opened In
the memoranda columns may be noted the time
when corn and other crops were planted. ' hoeS
and harvested when mares may be expected to
crop their foals and cows their calves and ali
sucn observations as are of practical use for ref
erence. Many calf has been neglected because
not expected at the right time. The memoran-
uu column may be made one OF the most useful
IN the book. system OF farm accounts like the
one above briefly outlined will make the business
Of farming not only more profitable hut more
pleasant, and will contribute not a little to in
crease self-respect and elevate the character of
| farmers among business men.