Orleans County monitor. [volume] (Barton, Vt.) 1872-1953, 1888-03-26
agricultural department.
Farm Accounts.

|
Why is it that farmers generally
are so much disinclined to keep sys-
tematic accounts? They tell you that
| it takes too much time, and is unnec-
essary and is bothersome. None of
these are substantial reasons for the
omission. They could be urged with
equal force in the case of the mer-
chant and the manufacturer. But in
these occupations accounts are recog-
nized as a necessity, and if they do
involve time and labor it is we'll
spent. The same is true of farming,
if it is recognized as a business, and
to be conducted on business princi-
pies. Writing for any purpose is
often distasteful to farmers, particu-
larly at certain seasons of the year.
and it comes to be avoided. But for
this very reason a simple system of
accounts, requiring a few entries
every day or two, serves good pur-
pose just in ''keeping the hand in,'
quite Independent of the accounts
this very general omission are proba-
bly, these: First, never having been
records are not appreciated, and sec
ond, never attempted, the labor is
over-e estimated, and imaginary diff
cultles are much exaggerated.
Here and there you find farm
with a well-kept set of books, not
necessarily intricate or laborions, but
sufficient for an accurate and cOnven-
lent record of business transactions,
perhaps accompanied by a sort of
farm journal. In such cases the own
er is often found to be man who
has had some mercantile or profess
sional training, and has turned to
farming later in life. And the young
men of the present day, who are wise
enough to select farming as an occu-
patton, seem to have keener sense
of the business aspects of their voca-
ton than their fathers, and among
other business methods adopt some
system of accounts.
, Two or three cases have lately come
to my notice of young men who are
showing enterprise as farmers and
meeting with success, who keep very
complete farm accounts. These diff
4 fer in detail, but have the same end,
5 an accurate record of the business
i and of business transactions. One
has stock farm, with variety OF
3 domestic animals, and he is keeping
q separate accounts with his horses.
s cattle, sheep, swine and even his
poultry, so he knows which class OF
I stock is proving most profitable
" Under proper titles these different
/ animals are debited with the cost OF
their food, care and housing, anC
= credited with everything of value
which they produce, offspring, labor
: beef, milk, wool, pork, eggs and ma
nure. This involves a record of every
hours labor performed by horse o.
% an OK, and its nature and where APP
/ piled; also the weight of every milk
ing from every COW, the wool clip o
e every sheep, and so on. He told M
&c that when once arranged these rec
~ ords took so little time he did no
i know it, while the information OBJ
e tanned he regarded as invaluable
i Another young farmer explained t
ii me his system of keeping account
y with his various field crops. II
III debited every field with the cost o
'n its permanent improvement, fencing
III draining, removal of stumps an
I stones, with its taxes, and with a
OF manure and fertilizer applied, claim
u ING that the latter was more proper
a' ly chargable to the land than tn
lp crop. The fields are credited wit
of value of the crops they produce 9
y the time of harvest. The manure
" credited to the live stock at the sta
IL bles, the cost of hauling and spread
Us ing being charged to the crop whic
OF Immediately follows its application
ol he deems this a fair division. A
ny labor on fields, other than for perm;
10 nent improvements, is charged to til
eI resulting crop. The grower is thr
ho enabled to tell, to a cent, the cost {
III every bushel of wheat, corn or pot;
d. toes raised on his farm. Asked
Il regard to the labor involved, the bu
vi iness-lke farmer replied that it L
III quired some time to get the accoun
W systematized, but they were not Sill
Se ply kept, and although they took
up little time, he regarded the few hou
LII thus spent as remunerative as an
lcii A real satisfaction and assistan
Oh were derived from the absolute know
90 edge of the results in detail of h
Gil labor and management.
nat
Ter Disorder of Cows.