Nevada County picayune., 1890-06-11
FARMER AND PLANTER.
FARM ACCOUNTS.
The Importance of Keeping Accurate Ac'
 count of Farm Operations.

The Importance of Keeping Accurate Ac-
 count of Farm Operations.
 Every business man--and the farmer is engaged in the most important busi- ness of all-should keep some sort of ac- count which will show him whether he is making q profit or loss
 Business methods applied to farms are as essential to success, financially, com mercially and socially, even to every farmer, as 1t is to every merchant manufacturer or other vocation yet how few farmers are there that even keep d few rude memoranda of their business transactions, and how few are there in any other business Aocation but what do Where r 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 oE 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 1t doesn't pay big" at present ruinously low prices for our surplus products; but rest assured that the old saying, that it it is long road that has no turn, V will yet be proven as applied to farm CTS, 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 VIC 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 req sons why, as q class we farmers are not considered as successful in our pursuits as those in numerous other vacations, who have many less advantages than ourselves. It is because we lack the vim for pursuing our buaincss principles. We let things take their course with out knowing whence CT wherefore" the profit or loss comes in. l deem it a mistake, q fault, with tho farmer that does not keep some sort of farm accounts-whi 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. l don't make pretensions that each farmer should. if he could, keen elaborate accounts, as firm or man of much business does, for that might necossitatc too much time or expense; but do consider it his duty to keep as much as q record of his expenditures and receipts, as much as he considers it his duty to see that his milch cows are milkcd daily, It k with that as with any thing else, after getting the habit E formed (the younger and sooner the bet ter in this easel, he will not once think or consider it more of an irksomo duty to make the entries than it Is for the habitual tobacco-uscr to partake of his customary "quid' after meals, or light his pipe or cigar
 Ono can begin by keeping the sim plest and most essential accounts that arise on farm, and after the habit ii formed, and ere he is scarcely aware, he will be branching out on other accounts on q broader scale-as accounts on diff fcrent crops, poultry, dairy, etc, IT fact, he can kcepa diversity of accounts and the same as other vacations have thcir 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 year their standing. Besides there is much good mental discipline 1T keeping accounts. C. Underwood, 1T | Mirror and Farmer.