The Newberry herald. [volume] (Newberry, S.C.) 1865-1884, 1883-02-01
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FEBRUARY.

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KEEPING FARM .iSCoUNTs.
In order to know what crops
are paying best, it is necessary
that a farmer should keep an &C
count with each field on his farIe.
IF he were to have a general &C
count he could tell at the years
end whether he had made or lost,
bat precisely where the gain CT
loss came from, he could not know
with any degree of certainty. He
might lose money on corn, while
Che profit realized from wheat
would be sufficient to over balance
this loss. If be keeps record
with she corn, field, and another
with The wheat field, he can tell
just what the loss or gain from
each field is.
The keeping of field accounts ne
cessitates the plotting of the farm,
with number for each field. This
should be done in advance OF the
work OF spring. The accounts,
instead of being kept between the
farmer and another person, will be
between himself and field No. l, or
2, or 8, etc. Two small blankbooks
are needed in which to preserve
the record. One, the ordinary day
book of the merchant, in which is
entered the transactions for the
day. The other, q ledger, has each
page ruled for debt and credit. On
The left.hand side will be entered
all expenses which the cultivation
of the field and the harvesting and
sale of the crop occasions. The
right hand side is for the receipts
from the sale of the crops. At the
head of each ledger page put the
number Of the field, the record of
which is kept on that page.
For example, begin with field
No. /. This, It may be supposed.
is planted to corn. If work was
begun on this field by plowing
April Goth, the day book entry will
be-:
April 10Th. Field No. /, DIR. :.
Toone days WORK, man aud team. 50 so
Each day the work done on that
field viii be charged to ii. This
day book account should be attend
ed to every day; if neglected, these
important items will be forgotten.
Perhaps the work done on this
field viii be manuring it. If so, the
entry in the day book of the first
days work would stand like this !:
y
April 20sh Field No. i. Ds.
To 10 loads of manure, Soc, EACH. $500
To work of man aud team .2.50.
After that would come plowing,
narrowing, marking, planting, cost
cfseed, ETC., and then the items Of
expense for eultivating and har-
vesting, as performed throuGh the
season. Bear in mind that every
item of expense belonging to the
field must be charged to it
If anything is sold from the field,
or used by the farmer, it must be
credited to the field. For instance,
corn may be used for eating. Make
an entry in the day book thus:
August Sd. ...... Field No. /. Ce.
By green corn. 5............25e.
The above will give an idea of
what the day book entries should
be. It is sort of diary of every
days work, and all expenses cen
nected herewith. Keep the diary
in such a way that you know just
what field the work went to, and
what has been received from that
field. Every thing going to the
field makes it q debtor. Every
thing coming from The field makes
the farmer the debtor Thought
OF in this way, the keeping of the
day-book is q very simple thing.
FARM MANAGEMENT. No fixed
rules can be laid down for the
management of farms. The soil of
one township may be best fitted
for growing some kind of grain,
while the adjoining ones can be
most pro6tably devoted to live
stock. No two farms situated side