Mower County transcript. [volume] (Lansing, Minn.) 1868-1915, 1884-10-15
Glass OF live stock has paid best during
. series Of years. 8

Glass Of live stock has paid best during
. series Of years.
II is claimed that farmers have more
need to keep books than traders and
manufacturers have, because their bust
ness Is more complicated. Some have
held that an account should be kept
with every field, SO that it may be as
certained at the end of each year
whether the crop produced on it paid
the cost Of production, including inter
est on the value of the land. They also
held that an account should be kept
with every animal on the farm. They
would ascertain ..the worth of the food
fed to each, and would carefully esti-
mate 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. By
adopting that course, it is claimed, the
relative value of each animal can be de-
termined. By referring to the written
record it may be seen which animals are
profitable to keep, and which should be
disposed of. 1t is held that remarkably
tine hocks and herds may be built up in
that way. Some have gone so far as tc
advocate keeping an account book with
every hen in the poultry yard. It is
generally admitted that farmers are poo1
business men, and it is believed that 8
ludicious system of bookkeeping would
improve their business habits and render
their business moro profitable. Severa
systems of agricultural bookkeeping
have been proposed that would appear
to answer the purpose. As rule, how
ever, they have failed to give genera
satisfaction. The great majority of far
mers do not understand how to keep s
set of books, and those who do not arr
not willing to take the time required t.
learn. Some who have received in
structions in the science and art of book
keeping, declare that they have no time
to keep books during portions of tn
year when there is most to do in thu
fields. Others complain of the cost O.
the books required for keeping farm &C
counts, and at the great trouble in max
ing the different entries.
An expert accountant gives it as hi
opinion that it is impracticable fol
farmers to keep such set of books a.
will furnish the information desired
from them. He states that it is a com
paratively easy matter to keep accounts
for manufacturer or trader, but very
difficult one to keep them for farmers
The manufacturer purchases material
and emplo. s laborers to work them up
When the articles are made it is very
easy to estimate their cost. He SELL
them for money, and the gain or loss il
the business is easily ascertained. Tn,
trader simply buys and sells. The diff
ference between the purchase and sell
ing price constitutes his profit or loss
In farming there is nothing like simpl
manufacturing. Everything connected
with raising crops is exceedingly com
plicated. Most of the operations reac]
over from one, year to another. Tn
ground is often in preparation for Ger
tain crop for several years. A field i
sown to clover for the purpose of rails
ing crop of wheat two or three year
hence. Implements are purchased tina
may be in use a lifetime. Land is un
derdrained, not for Immediate effects
but with view to permanent improve
ments. An orchard is set out that ma,
not produce fruit for a dozen years
None of the operations of farming re
semble those of the trader in bein,
simply buying and selling. It is tru
that the farmer often buys and sell
stock. But he generally keeps an1
feeds the stock several months befor
he disposes of them. It is easy to fin
the difference between the purchase an
selling price, but quite difficult to es
innate the cost of the care and fee,
during the time they are kept Oh tn
place. A foreign agricultural societ
recently offered prize for the best sys
tenn of bookkeeping for farmers. Sc,
eral systems we're submitted, but all c
them were condemned as being quit
too complicated. 1t therefore recon-
mended that farmers keep simply d.
ary and cash-book; the first to contai
arecord of important occurrences on tn
farm, as tho time of seeding and hal
vesting, and the second to contain a
account of all the purchases and sale
and all expenditures of money for ever
kind of labor.