The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1880-11-10
AGRICULTURAL.
How to Keep Farm Accounts.

We use one book We first, at some
stated time-say the first of January-in-
voice W AT We have ON hand-the stock, inn
plelnents, ETC. We have, say, five hogs,
team, l COW, l wagon, ETC.; we put a fair
valuation on each. Now we open first a
cash account, entering the amount of cash
we have on hand at the time we commence.
Then whenever cash is received for any
purpose or in any manner, we put in the
debtor column or charge cash with it; every
cent we pay out in any way, whether for
household expenses or feed or any purpose,
we put on the credit side, or credit cash
with it. Adding these two columns up and
taking one from the other should show the
amount of cash on hand at any time.
Next we have household expense ac-
count; there We put down what it cost us to
live. IL bought with cash, we say so and
how much; if raised, we put 1t at a fair
market price, and if got in trade, we noie
the same, always noting the manner in
which it was received.
Ii we SOW ten acres of wheat, we charge
it with blowing, say five days at So per day,
and so on, with every expense, even to aul-
ing to market, and then credit with amount
received for it; and taking ore from the 9TH
er will show the amount Of the profit. We
pillow five days, $40; narrowing twice, two
days, 81; rolling once, 81. l23 bushels Of
wheat at 81 is Sl2.50; one day drilling, 81;
We harvest in one day-man, team and use
TO machine, IS; binding 30 cents per acre So
and so on, counting every expense. We put
the wages at what we could get for the same
work, furnishing the same implements. We
keep separa account for every field of
grain, and with each kind of stock, aud by
taking summary of these, adding the ac-
counts that show profit together and those
that show loss and subtracting one from
the other learn fhh nrnflt. then take Off
household expense account, and We have
the net profit. We invoice at the end of
each year, and always allow for the wear
and tear of machinery and loss of stock, es-
specially horses aud cows for age.
This, to me. seems the simplest AID hest
plan. Of course you can go into further de-
tails and know what each COW, each brood
SOW or mare brings you, whether profit or
loss, If you see fit. 1t only takes more time
and trouble. You certainly have right to
charge for your work and what work your
team performs in making and sowing a
crop.
Perhaps you say it is too much trouble to
keep account of everything we use. Well,
if it is, do not see how you are to tell ex-
actly what yoa are making or losing every
year. A careful merchant or manufacturer
knows what he makes on every class OF
goods, and the farmer can know the same if
ne Will OHly Vic uCCCoSdIy
Country Gentleman.
Timely Cons1 derations.
This is the most trying seaso of the year
for the dairyman, whether he is making
butter, cheese, or selling milk. Pastures
are generally of no account at this time, and
when the cows are put on the mowi gs it
should be remembered that the grass there
has already been touched by the frost. This
makes great chemical change in the char
acter of the feed, and its effects are first felt
on the butter product. Froze heritage
make poor butter and the quantity is
greatly reduced, while those volatile oils
which give such an aroma to the butter are
to great extent destroyed, as we'll as those
which add TO its color. Then comes the
question, What are we to do? 1t is too
early to commence feeding hay, and consid
cradle fall feed is yet unconsumed. There
is but one way by which we can keep up
the quantity of butter, and that is by feed
ing meal. A mixture of meal and shorts is
ALI excellent feed, but if some ground oats
are added it will make a great improve
ment. This mixture I'LL counteract to
some extent the taste of the butter produced
by frozen heritage 1t will help also to k ep
up the flow of milk and keep the cows in
good condition. A friend of ours is now
feeding with the best results, shorts in the
night.
Years ago land the same custom now pre-
walls uYun a few OF our back farms) the
time for drying off the cows was at Thanks
giving, and through winter there was little
milking and no churning done; but now, on
q majority of farms, butter is made through
the winter. But this cannot be done with
out meal. Shorts will not add either to the
quantity or quality of the butter, but will
add to the qua .tity of the milk, though not
improve its quality, a d yet shorts are very
import Mt feed upon a milk farm. There is
no product that will run down farm quick
er than milk. 1t removes the otash from
the phosnhates, and also the nitroge and
if We want to keep Up the fertility Of our
soil and condition of our cows, it is abso-
lutely necessary that we either supply these
elements in their food, or apply them to the
oil-American Culiivator.