The Republican. [volume] (Oakland, Md.) 1877-current, 1884-02-16
Farm Accounts.

cost OF his principal crops, he is in q
position to correctly Judge what crops
will promise the most profit another
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 Il rule, a very agreeable
task to sit down and record the opera
items of he,day; and SO, in nine cases
out Of ten, no record is made of farm
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 separate account for
each, it is desirable, and even necessa-
ry, for good understanding of the
business, to keep a record of the prin-
cipal operations on the farm, and also
keep simple account of the most inn
portant crops. This is work that
need not occupy much time in the busy
season.
The farmer at the beginning of the
year should purchase small memo
randum book, of Convenient size and
form to carry in his pocket; this should
always be kept with him, so that when
he plants a field he can make record
of it, give description of the soil, also
the kind and quantity of manure APP
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; but if the book be kept
in the house, the farmer will feel no
inclination when night comes to get out
his book and make record of the day S
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
as performed; the memory should not
be relied on for single half day, for
when once the habit of relying on the
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 over 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 one page all of the re-
corded facts relating to the particular
crop that heads the page, and will thus
be able to Judge at a glance of the sue
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 ac-
counts like these can be kept by every
man who can write. and without being
burdensome, after he has once become
accustomed to it.
If the farmer will abandon the idea
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
pleasure rather than task.
The farmer should open an account
with himself and the outside world,
charging everything that is bought, and
giving credit for what is sold, 50 that at
the end of the year he will know whether
his receipts equal his expenses; if not
he must make up his mind to change
his ways, or in time his credit will be-
come exhausted. Large numbers of
liberal hearted men, by neglecting to
keep an account of their receipts and
expenditures, have suddenly found
themselves so deeply involved in debt
that it is only with the greatest eXer-
tons that they are able to recover from
their Indebtedness, and too often become
so discouraged that they give up in
despair and let the sheriff sell the prop
erty for the benefit of the creditors. In
nine cases out of ten, if these generous
men had kept an account of their eX-
penses and income when they started
business life for themselves, they would
have seen in time their danger, and
have so reduced their expenses as to
have brought the balance on the right
side.
At least once year it is well to take
an account of stock on hand; in fact it
is absolutely necessary to be able to
correctly strike the balance, for it
would be very easy to have the account
appear that the income was more than
the expenses, when in point of fact it
might be hundred dollars less, be-
cause Just before the close of the year
yoke of oxen or several hogs might be
sold. and the stock thus reduced one or
two hundred dollars below what it was
the year before. This shows the i'm
portance of taking an account of stock
at the commencement of the year,
when the account is begun When the
account is taken, the principal articles,
with the value of each, should be enter
ed in the account book. so when the next
appraisal is made it may lie compared
with it, and the difference charged or
credited to the farm, as it may be less
ormOre than the first appraisal; thus
from year to year will be made very
interesting and valuable record to refer
10 -.