The Eaton Democrat. (Eaton, Ohio) 1875-1903, 1884-02-14
Farm Accounts.

Farm accounts, even when kept i'll
the most simple form, not only afford
great satisfaction, but they do much to
aid the farmer in his efforts to success.
Ii at the end of the season he is able to
strike the balance, and thus learn the
cost of his principal crops, he is in a
position to correctly Judge what Gro 1s
will promise, the most profit anoth L
year.
We are aware that the farmers occu-
patton is that which directs his mind to
his labors in the field rather than to his
account books, and returning to his
home after the labor of the day is over, |
it is not, as a rule, a very agreeable
task to sit down and record the opera
items of the day; and so, in nine cases
out of tell, no record is made OF farnl
operations, not even the time when the
seed is put into the ground. While it
may not be necessary or desirable for
the farmer to spend sufficient time to
record all of the operations of the farm,
and to keep the cost of every field and
every animal by a separate ccoun for
each, it is desirable, and ven necessa-
ry, for a good understanding of the
business, to keep a record of the prin-
cipal operations on the farm, and also
keep a simple account of the most in
pertant crops. This is a work that
need not occupy much time in the busy
| season.
The farmer at the beginning of the
year should purchase a small memo
randum book, of a convenient size and
form to carry in his pocket; this should
| always be kept with him, so that wheel
| h.. ,,1anfc n fa1d he nan NAB n T.nnnrl
of it, give a description of the soil, also
the kind and quantity of anu aI'-
piled. AS the work advances he
should give the number of times the
field is cultivated, the times of harvest
ing, and an estimate of the quantity OF
the crop. A simple record like this
would require but a few moments to
make it, and might be done while rest
ing in the field; butt the book be kept
in the house, the farmer will feel no
inclination when night comes to get out
his book and make a record of the days
operations. even though he opened an
account with his farm, so at the end of
the year the account is full of omis-
sions, and is thus rendered of but little
value. Whatever record is to be made
of farm work should be made as soon
| d. pCllOl llGu, III IlCIllOlN .ouOUlu uOb
be relied on for a single half day, for
memory is formed, the records are oft
en- so long neglected that the memory
is over-burdened, and much is thus for
gotten. A farmer who will thus make
a minute of his operations before leav-
ing the field secures a valuable record,
which, when a rainy day comes and he
is not busy, or when the long winter
evenings come he can improve his time
by looking Owe his record and tran
scribing to a larger book whatever he
considers of value for future reference;
in doing so he will bring the items re-
lating to each crop under different
heads, so that when the season is over
he will have on n page all of the re
corded facts relating to the particular
crop that heads the page, and will thui
be able to Judge at a glance of the suo
cess or failure of each crop thus re-
corded. Every farmer must acknowl'
edge that such record would be of great
value, because it would enable him to
avoid many errors, and to grow those
particular crops that the records proved
to be the most profitable. Simple &C.
counts like these can be kept by every
Iudu VIII Cdu WIltc, anu WlluOuO UcluS
burdensome, after he has once become
accustomed to it.
If the farmer will abandon the ides
ofkeeping% accounts that must be written
up every night, and will rely principally
on his note book and pencil, the work
will be looked upon with more favor
and when tried will soon be found to be
a pleasure rather than a task.
FTlo f,>o, olarIl 1on. oaao,,
with himself and the outside world
charging everything that is bought, and
giving credit for what is sold, so that a
the end of the year he will know whether
L his receipts equal his expenses; if no
he must make up his mind to change
his ways, or in time his credit will be
come exhausted. Large numbers o.
I liberal hearted men, by neglecting tt
keep an account of their receipts anC
} expenditures, have suddenly fount
) themselves so deeply involved in deb
l that it is only with the greatest exer
l tons that they are able to recover from
5 their Indebtedness, and too often becom,
: so discouraged that they give up il
I despair and let the sheriff sell the prop
; erty for the benefit of the creditors. Ii
i, nine cases out of ten, if these generou
L men had kept an account of their ex
{ penses and income when they started
, business life for themselves, they woulC
have seen in time their danger, ant
have so reduced their expenses as t.
have brought the balance on the RICH
. side.
; At least once a year it is well to tax,
1 an account of stock on hand; in fact i
V is absolutely necessary to be able t.
G correctly strike the balance, for i
: would be very easy to have the accoun
= appear that the income was more thai
Il the expenses, when in point of fact i
e might be a hundred dollars less, be
cause Just before the close of the year
Z yoke of ken or several hogs might b
sold, and the stock thus reduced one o
e two hundred dollars below what it wa
the year before. This shows the i'm
g portance of taking an account of stocl
S at the commencement of the year
when the account is begun. When tn
account is taken, the principal articles
with the value of each, should be enter
ed in the account book, so when the mex
n appraisal is made it may be compare,
e with it, and the difference charged O
? credited to the farm, as it may be les
ormore than the first appraisal; thu
from year to yearwill be made a yer
L interesting and valuable record to refe
to in after years.
There are so many advantages grow
e ing out of well kept accounts, that tn
a wonder is that there are so few who hav
n accounts enough to enable them, at tn
end of the year, TO tell whether tn
farm has paid expenses or not.
Z How much better it would be if ever
one would make it a business to settl
once a year with all whom they ma
> have had dealings with, and thus b
able to know just what the balance il
-MaSsachuSettS P7oWJhman.
The largest living animal is tn
IL rorqual whale, 102 feet in length; til
e smallest, the amoeboid forms. Whale
d and elephants live to the rraatest 40,