Southern standard. (McMinnville, Tenn.) 1879-current, 1883-08-25
Keeping Farm Accounts.
BY D. S. CURTIS.


another, on what product Of the farm
he has made most, or any profit; or
whether in the whole operation of the
farm he has made anything during the
year. In some exceptionally good years,
or on an unusually fine crop or animal
he may see sure, good profit; but with
the entire operations, one year after
another, it is doubtful, under the usual
method, if one farmer in twenty can
actually tell what part of his work has
been most profitable, or if it has even
been profitable at all-nor can he
really tell the actual cost of any opera
ton on the farm.
What would be thought of mer>
chant or manufactures who should con-
duct his business in this hap-hazzard
manner, with no systematic or detailed
account with each customer, and the
full statement of the cost and sale of
each class of article of goods in which
he deals. Yet, such a course
would be the same as is pursued by
most farmers who keep no regular,
careful account of their work,
When the writer was farmer, for
many years in Western States, he kept
as fair and careful account of the entire
operations and products of the farm, as
is done by other business men, with
their articles and customers.
In the first place plain plat or map,
of the entire farm, was made, fairly
showing each lot, field, garden, or
chard, garden, etc., and each one num-
bered or named. Then a regular ac-
count book was opened with the place,
in which page was assigned to each
lot and animal fair account of debt
and credit was kept with each, as fairly
as merchant keeps accounts with his
customers, page to each one.
The garden, for instance, was charged
with the interest on the value of the
land it occupied, with its fair share Of
the yearly taxes on the place, with the
: labor, manure and seed devoted to it,
at the fair estimate of the cost of those
things, on the rest of the farm these
charges made the debt side of the &C
count opened with the garden. 1t was
then credited with all the produce
taken from it-whether sold or con
sumed at home-at the average market
price. By this means we knew whether
there was profit or loss in having {
good garden; in fact it was seen that
the garden was about the most prOfta
BILE portion of the whole premises, as il
supplied good portion of the suppor
, of the family, by the pleasant food i
furnished, together with other neces
, saries purchased with the avails o.
| garden stuff that was sold.
In fact, many farmers seem not t.
count what produce the family consume
, as any part of their profits derived
| from the farm, judging from the tall
, we haveHoften heard from some o
them; when, in fact, the comfortabl,
sustenance of family is of itself fai
profit on a small capital and considera
BILE labor.
Take, for instance, the mechanic
clerk, or other laborer in city or town
the wages he receives for his labor
considered pretty fair, one year will
another, if it be ample to maintain
himself and family comfortably-to,
often, indeed, they do not receiv
enough, for all their labor, to do that
Every potato, every pint of milk, ever,
egg and every ear of corn, or othe
garden products they consume, is reall,
!. so much cash, and the cost of it jus
r 50 much of the profits or returns 70
: their yearly operations. So with ever
= merchant, lawyer and doctor-what h
pays for garden.sauce is part of hi
, profits; so the farmer who raises ever,
thing, should justly credit what h
consumes as so much as what he ha
made.
With the orchard page was opene'
and the same system pursued, it bein,
charged with interest on the value Q
the land occupied, with its share Q
taxes, and with the labor and manur