The Iola register. [volume] (Iola, Allen County, Kansas) 1875-1902, 1884-03-07
Accounts and Besk-keeplns.

Accounts and Bookkeeping.
It lisa maxim among the Dutch that
1 mo one Is ever ruined who keeps good
accounts" While we may not entirely
! agree with this, there is nothing more
certain than that carefully kept &C
spunt will materially cid one to step
financial leaks, which in the end might
lead to great difliculty, If not to bank
suptey. There Is certainly much diff
Guilty in keeping accurate accounts re-
specting the profit and loss OF so uncer-
tain and complicated busin IS as farm
ing; but it is easy to keep q record of
money received and paid ont, and even
this is not done by many. In regard to
the expenses of farm, an account of
them is perfectly practicable, and ought
to be regularly recorded. BY examin-
ing these farmer is enabled to ascer-
tain the nature and extent of the ex-
pense he has incurred in the various
operations of agriculture, and to dis
cover what particular measures or Whist
general system contributes to profit or
occasions loss. To record pecuniary
transactions is not the only object to be
attended to in the accounts of farmer,
1t is necessary to have an annual ac-
count of the live stock, and their value;
of the quantity of hay, grain or other
produce on hand; of the value Of imple-
ments, and all other property in which
be opened with each field, charging to
it the amount expended on it. and Civ
ing it credit for crop returned. OF
course such accounts can not be kept
with perfect accuracy, If a certain
amount of fertilizer, for instance, is
put on field, and it is charged against
il rs expense, it will be proper to-credit
the field with the unexpended fertiliza-
ton after the crop is removed-that is,
to estimate of how much more value tho
fie d is than it was before the account
with it commenced. This requires
good Judgment, but the proper conelu-
sions can be arrived 1t very nearly If
the work is undertaken with "a deter
mination to do II IS we'll as may be.
In no other way can farmer make
even q reasonable calculation as to what
crops are best for him to raise than by
keeping accounts with each one. There
will be differences in different years,
depending on the amount of heat,
moisture, etc. All these things must
be considered. The experience of one
year in agriculture is not to be consiGl-
cred conclusive, any more than with a
merchant or a manufacturer
Some may say it takes too much time.
So saw some in other departments of
business, and they make ia lures in con-
sequence. But it willnot take so much
time, after all. as one may think. The
calculations will mostly be made while
engaged at ordinary labor, for the
thoughts do not always follow the pillow
or the hoe, and to MAKE the entries is
all that will be left to be done. oaEH
Such accounts should always be
opened with stock, charging their first
cost. and cost of care and feeding. and
giving credit for whatever is produced.
be it labor, milk, wool or increase in
number or value.
The keeping of such accounts will
prove of service other than we have
mentioned by promoting habits of reg
ularity. The verv consciousness that
one has to make entries in his books of
everything he does keeps his attention
alive to what he has to do, and the act
of making those entries is the best pos
sible training to produce active and
pa;nstaking habits.
The necessity of keeping accounts of
household expenses is second only to
those of the farm. Here a difficulty
arises at the first step. How is the
value of such food as is taken from the
farm and garden in small quantities to
be ascerta ned? We admit, as in the
case of the farm accounts, that entire
accuracy is not attainable, but some
thing much nearer to it than is often
done may be attained. Only little
care is necessary to keep account of the
principal articles used, and the others
can be estimated closely enough for
practical purposes. We think it would
astonish great majority of house
keepers if they knew the expense of the
household, and they would not be so
ready to charge extravaganza on those
who are SO situated as to have to pur-
chase every egg, potato or ear Of corn
that went to supply the family table.
How many farmel 8 wives can tell how
much butter is used on their table in 4
year, how much milk, how many eggs,
and so on to the enl of the chapter?
Further, how many can tell the cost OF
a medium-sized loaf of bread, or have
any idea of the relative values of di Ter
ent foods as compared with their cost;
There is great want of Knowledge il
most matters connected with domestic
economy-knowledge that, if obtained
and practically applied, woald do much
to make the financial part of house.
keeping run much easier. If you who
read this, farmer or farmers wife, will
determine to act upon these suggestions
you viii have much reason to be thank
full to him who now writes in the hope
that be is doing service to thousands he
will never know or see.-N Y Sun.
Fruit vs.. Candy.
If children are allowed to run to the