The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1884-10-01
bookkeeping for Farmers.

EOOh-heepluS lot EaEmois'
lChicaeO Times]
Much has been written during the past
few years in advocacy Of g plain, at the same
time comprehensive system OF bookkeeping
for the use Of farmers. 1t is often stated that
farmers are the only class of people that are
engaged in a business employing a consider
able amount Of capital who do not keep
set Of books. It is e rule in the Bankrupt
Courts in most counties that no trader who
does not keep a set of books can obtain his
discharge. II this rule was applied to farm
ers none Of them, however unfortunate in
business, would apply TO commission in
bankruptcy to be released from his obliga-
ton on making over his property.
farmer generally carries his accounts
in his head. His balance-sheet st
the end of the year is his pocket-book. Ii
ne has DO outstanding notes, no store bills or
other obligations but considerable sum of
money in his pocket, he naturally concludes
that his labor and capital have been profita-
bly, employed during the year. If, however,
lie has no cash. and is repeatedly asked to
ray debts contracted during the year he as
Certains without applying 70 an expert ac-
stead of making any. IL asked at the close
of prosperous season which department. of
farming or stOck-raIsing has been the most
profitable he is not able to answer. ii he
started in the business of farming with con-
siderable capital invested in land, stock, and
tools, and, after series OF years, is Obliged
to sell out in order 20 meet the demands of
his creditors, he would find it difficult to
give very satisfactory reason for his fail
uTe. Few farmers can give such an account
OF their gains or losses as would be OF any
CREST value TO one who was about to engage
in the business of farming. Very few can
tell with any considerable degree of accuracy
what kind Of crops or what class OF live stock
has paid best during series OF years.
It is claimed that farmers have more need
to keep books than traders and aRufac-
tUrers have, because their business is more
complicated. Some have held that an &C
count should be kept with every field, so
that il may be ascertained at the end Of
each year whether the crop produced on it
paid the cost of production, including the
interest on the value of the land. They also
held that an account should De kept with
every animal belonging TO the farm. They
would ascertain the worth of the food led 20
each, and would carefully estimate the gain
IN weight of the meat-prOducing animals,
the value Of the young they raise, the worth
OF the milk given by each COW, and the
value of the fleece taken from each sheep.
relative value of each animal can be deter
mined. By referring TO the written record II
may be seen which animals are profitable to
keep and which SHOULD be disposed OF.
It is held 5hat remarkably fine hOcks
and herds may be built up in this way. Some
bsye gone so lar as to advocate keeping an
account with every hen in the poultry yard.
Tt IS generally admitted that farmers are
Door business men, and it is believed that a
Judiclous system OF bookkeeping would i'm
prove their business habits and render their
business more profitable. Several systems OF
agricultural bookkeeping have been pro
posed that would appear to answer the pur
pose. As q rule, however, they have failed
ts give general satisfaction. The great ma
jority of farmers do not understand how to
keep q set OF books, and those who do not
are not willing 70 take the time required 90
learn. Some who have received instructions
in the science and art of bookkeeping, de-
clare that they have no time to keep book:
during the portions Of the year when there
is the most 10 do in the fields. Others com
plain of the cost Of the books required for
keeping farm accounts, and at the great
trouble n making the different entries.
An expert accoun tant gives it as his Opin
ion that Il is impracticable for farmers to
keep such a set of books as will furnish the
information desired from them. He state;
that it Is comparatively easy matter tc
keep accounts for a manufacturer or trader
but very difficult one to keep them for
farmers. The manufacturer purchases ma
teTials and employs laborers to work them
Up. When the articles are made it is very
easy to estimate their cost. He sells them
for money, and the gain or loss in the bust
ness is easily ascertaiDed. The trader simply
buys and sells. The difference between the
purchase and the selling price constitutes hi
profit or loss. In farming there is nothing
like simple manufacturing. Everything con-
nected with raising a crop is exceedingly
nf aof
over from one year TO another. The ground i.
often IN preparation for certain crop severa
years. a field is sown to clover for the pur
pose OF raising a crop OF wheat two Of
three years hence. Implements are p1r
chased that may be in use a lifetime. LanC
is underdrained, not for immediate effects
but with a view to permanent Improvements
An orchard is set out that may not produc
fruit for dozen years. None of the opera
tons OF farmers resemble those of the trade
in being simply buying and selling. 1t /
true that the farmer often BUYS and sell
stock; but he generally keeps and feeds tn
animals several months before he disposes o
them. 1t is easy to find the difference be
tween the purchase and selling price, on
quite difficult TO estimate the cost OF the car
and feed during the time they are kept Of
the place. a foreign agricultural society re
Gently offered prize for the best system o
bookkeeping for farmers. Several system
were submitted, but all of them were con
demned as being too complicated. 1t there
fore recommended that farmers keep simpl,
diary and cash book; the first to contain
record OF important occurrences on the farm
IS The time Of seeding and harvesting. anC
the second to contain an account of all tn
purchases and sales. and all expenditures o
money for every kind of labor.
Pruning GoOseberries.
The present season remarks a writar ii