The Panola weekly star. (Sardis, Miss.) 1882-18??, 1884-01-26
Book. keeping on tho Farm.

The successful farmer manages his
bGs ness by business principles. lie
keeps strict accounts Of all transactions,
and always knows that bis income ex.
cccds his outlay. The farmer can no
more achieve . money success on the
farm without an accurate record oi
business transactions than can the shop.
keeper. The man who keeps strict nc
counts knows Just what no Is worth,
md tho amount he can afford TO spend
from month 10 month, without interior.
Ing with his business. H. appreciat 3
the labor q dollar represents, and will
be cautious that each dollar Is spent for
returns worth that amount TO him.
The cost Of the necessary books fol
keeping accounts is small and nm hour
spent, say Two evenings In each week.
will be sufficient on most farms for
making tho records. All purchases
and safes, with the dates and prices,
whether paid for or bought or sold on
credit should DO noted. A record
too Of the work done and tho weather
for each month will be found OF value.
All special business transactions ought
lso to be carefully noted. re
Many farmers are deferred from book.
keeping because they are not furnished
with the science. For this class are
provided and for sale by leading sta.
TONERS. form account books with print
cd headings for the acknowledgements
OF the farm business that render the
Keeping OF accounts an easy matter.
For the Ordinary farmer there need be
but u book and that In the form OF n
merchants cash. book. This book may
he kept by placing on the lcft-hand page
all debts. and ON the opposite one all
credits. From these two pages u bal
anco can bo obtained any TINE tho farm.
err desires 10 know how the accounts
stand. 70 hIipN
A difficulty with many beginners In
book keeping Is TO determine Just what
TO charge, aud for what TO give credit.
Mr.. Waring. on this subject, gives the
following rule; when you let your
neighbor or lie with whom YOU deal
have anything from you. tits d charge
against him, and you must charge him
with IL on the debit side OF the account.
but when you receive anything from
HIM u II n credit, and YOU must credit
him with II on the credit side Of tho ac-
count II you sell your neighhor n load
OF hay which he docs not pay for when
delivered, no becomes your debtor for
the value Of the hay. You buy n COW
without paying cash Of another neigh
hor. that neighhor becomes your creditor
for the price OF taa COW. Accounts can
be kept with crops. fields or animals In
tho same manner A crop IL debtor TO
the use Of the land and expense Of pre-
pairing u, the value OF the seed and cost
OF planting or sowing. TO the expenses
Of cultivation harvesting and market.
Ing, aud credited by tho amount Of
money received for what Is sold and the
value Of the portion used at homo. A
COW l. debtor TO her first cost. interest
on money invested. and tho expenses OF
keeping; and credited by tho value Of
her calves and milk.
Agood plan Is TO open the book with
an account Of the farm. On tho left
hand page enter tho present cash valu-
alton OF the farm, the cash value Of farm
implements theron and all new tools
and machinery bought and repairs
made during the year. On tho right.
hand pagc enter The amount received
for implements sold, etc. Next open
accounts with each field, also with the
sheep. dairy cattle. etc. Each Of these
accounts will show is gains or losses
from which TO decide future MANAGE
mcnt. Al the end Of the year place on
tho right-hand slds Of the farm account
q fair valuation Of the farm and farm
implements. balance up the Hold and
caiils accounts and carry tho balances
to the farm Account You Will then
know whether you arr richer or poorer
than NJ The beginning Of the year. alsc
lust where The lo<scs wsrc sustained OF
profits made. In Q word. the account
wth the fArn will show " the utmost
fnrthing how much money has bccr
lost b gained. and the following &c
counts whh varinus frlds or depart
mcu.s. which II them has been mos
pnatahle aud which the le.st
II care be taken 70 hare the account
book and pen and ink IL . convenient
place for use the farmer will find II buI
iIflc trouble 70 keep n posted. When
diversified farming \ prActicrd on ~
ezsesdsd sole . d.y-6pnk asi lsder'
win Be fannd more convenienttk aa ~
ordinary eaah,book- m.
The simple principles u book. Keep
ing Are nov tsnxhf h many n ~
sckonh and ahouId b N a. Lea IL
hoss udr1rlssu <uil' shsmsrtves - IN
o~ppsrtunily - i>nvn shuss tkea inirvsl
ous II theu viii. Me UnpQQkhiliu q
The book -keopin1< II for any rpasos
writing 3 Z j<dIoes oecipafioh b w
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