Southern standard. (McMinnville, Tenn.) 1879-current, 1883-08-25

satisfact on to see exactly what is ac-
complished and inspires an ambition to
do everything in the best manner to
secure possible best results; to correct
and to improve on any defects that
may be discovered in the operations.
Then, with each crop of grain a page
of accounts was opened. For instance,
a ten-acre field of wheat was planted.
1t was first charged, as in the other
cases with its share of taxes and inter-
est, with all the labor and seed and
fertilizers; if heavy manures were
applied the first crop would be charged
with only portion of the value-one.
third or one-half-as part would re-
main in the soil for the next crop, not
being wholly exhausted by the first
crop. The cost Of harvesting and
marketing would, of course, be added
to the other labor on the debt side of
the account against the wheat crop. 1t
would then be credited with the entire
value of the produce, both grain and
straw; and, in some cases, it would be
fair to add a small item on the credit
side for the value of stubble pasture, if
it were so used, instead of being soon
plowed. An account so kept (Which
would not take ten minutes each day.
would keep the farmer fairly posted as
to the profit or loss of his operations,
as a mechanic or merchant is of his
business.
In the same manner a page Of ac-
count would be opened and kept with
each crop, meadow or animal-peD,
flock on herd-on the farm; charging
them with the cost of labor, feed or
care; and then fairly crediting them
with whatever was realized from them
nproduce or service. A COW, for in
stance, would be charged with her cost,
feed, care, ETC., and then be credited
with the calf and all the milk she gave.
So with a horse, to be credited with
his services; a sheep with her lambs
and fleece; poultry with eggs and
chicks, and so on through the whole
farm operations. From this system,
much certain, reliable knowledge
{ would be at hand at all times, from
which to judge of profit or loss.
Once begun and well entered upon
this bookkeeping would not be found Q
} difficult or unpleasant task; on the con
trary, to all people of taste and order
) it would soon grow to be pleasant, at
} tractive practice; it would be exceed
: ingly appropriate for the boys or girl
Of family, and would be fine step il
: educating them; it would enable then
/ at the start to acquire the first princi
Piles of bookkeeping; from that the,
: would go on improving and soon affair
a higher degree Of efficiency, anc
t finally possess that full capacity which
t would enable them to occupy positions
as professional book-keepers, should
circumstances ever render it necessary
or desirable for them to do so. 1t would
D also have a tendency to make the pro
. tession of agriculture still more attrac
l tive as well as more profitable, by
showing its more attractive character
I istics, and proving more clearly wha
e are the capabilities and possibilities o
r this noble professor for dignity anC
: development of highest intellect ant
noblest laborers and statesmen. Incl
, dentally, too, it would lead to the de
I; sire for broader sphere OF education
s by the farmers young people, shown!
a them the benefits and pleasures OF oh
n tanning fuller knowledge of figures il
o making estimates of the cost and valu,
e of everything used and required in thei
. business; of knowing the best method
y Of doing all the work; the best breed
r of animals, and the best varieties o
Y seeds; it would inspire them with al
It ambition to know more of all the nat
I ural sciences which lie at the founda
y ton of highest and most successful ag
riculture, such as botany, chemistry
. geology and natural history; just il
J accordance with one of the beautiful
t general laws of the human mind, il