Savannah courier. (Savannah, Tenn.) 1885-1979, 1890-04-10
FARMER AND PLANTER.
FARM ACCOUNTS.

count oil Farm Operations.
Every business mainland the farmer
is engaged in the most important bust
ness of all-should keep some sort of ac-
count which will sEcw him whether he
is making profit or loss.
Business methods applied to farms are
as essential to success, financially, COM
mercially and socially, even to every
farmer, as it is to every merchant,
manufacturer or other vocation; yet
how few farmers are there that even
keep few rude memoranda of their
business transactions, and how few
are there in any other business
vocation but what do. Where
or what is the occupation Of
which one would expect aught else
but failure if carried blindly on, season
after season, year after year, without
ever taking an account of stock on hand
or keeping an account Of expenditures
or receipts, the man or firm apparently
content as long as business keeps along
and makes "both ends meet" as the
saying is? Yet how many farmers are
doing that very identical thing, consid-
ering themselves fortunate, or perhaps,
as they might express it lucky" if they
only come out whole at the end of the
year. If not so fortunate, they grum-
blingly complain that farming doesn't
pay. Yes, we all sadly realize that it
doesn't pay big" at present ruinously
low prices for our surplus products; but
rest assured that the old saying, that
it it is a long road that has no turn, "
will yet be proven as applied to farm
ers, by better demand and prices.
We have heard many farmers ask,
what is the use of bothering our heads
and taking our time with accounts, bal
ances and inventories, for all that we
can manage to get we make way with.
Besides, they declare that the condition
of the purse at all times shows for itself.
TO all such declarations l would say,
deem that one of the most serious rea-
sons why, as class, we farmers are not
considered as successful in our pursuits
as those in numerous other ocations,
who have many less advantages than
ourselves. 1t is because we lack the
vim for pursuing our business principles.
We let things take their course with
out knowing whence or wherefore" the
profit or loss comes in. | deem it a
mistake, fault, with the farmer
that does not keep some sort of farm
accounts-which one can do who can
read or write, in some way. If ever SO
rude and rough it matters not SO much
provided the individual himself under
stands it, / don't make pretensions thai
each farmer should, if he could, keeI
elaborate accounts, as firm or man Of
much business does, for that nigh
necessitate too much time or expense
but do consider it his duty to keep al
much as a record of his expenditures
and receipts, as much as he considers i
| his duty to see that his mich cows are
MIXED daily. 1t is with that as with
any thing else, after getting the habi
formed (the younger and sooner the bet
ter in this case), he will not once thinl
or consider it more of an irksome dut,
to make the entries than it is for The
habitual tobacco-user to partake of hi
customary ''quid' after meals, or ligh
his pipe or cigar.
One can begin by keeping the sim
| plest and most essential accounts tina
arise on farm, and after the habit il
formed, and ere he is scarcely aware, hi
will be branching out on other accounts
on broader scale-as accounts on diff
ferent crops, poultry, dairy, etc Ii
fact, he can keep a diversity of accounts
and the same as other vocations have
their accounts for each branch or de
partment of their business, all center
ing finally in the general inventory
showing by general statement, at leas
once a year, their standing. Besides
there is much good mertal discipline Il
keeping accounts. j. G Underwood, il
Mirror and Farmer.