New Ulm weekly review. [volume] (New Ulm, Minn.) 1878-1892, 1892-03-02
THE FARM AND FIELD.
RURAL READERS WILL BEIN-
TERESTED IN THIS COLUMN.
The Advantages Farmers Would
Derive From Keeping Book
Accounts--PloWIn Down
Clover--The War With
Weeds.
Farmers Should Keep Accounts.


Most farmers, however, seem to
think it quite unnecessary and use
less for them to keep accounts. They
don't like to bother with books, and
have mo head for figuring. So, by a
curious paradox, they try to keep
their accounts in their heads. And a
poor figure they sometimes cut when
the end OF the year comes, and people
who do keep book accounts and know
just what this farmer owes them pre-
sent their s'little billso for payment.
Men who keep no accounts are often
disagreeably surprised, when the day
OF reckoning comes, to find how much
they owe. They have forgotten this
and forgotten that, and surely there
must be some mistake about the
other. But, they have no means Of
knowing, except through the medium
OF an often treacherous memory, just
where they stand.
Surely this is very absurd. A farm.
er should keep his accounts as
Systematically and accurately as any
other business man. II all farmers
did so, they would be far better off in
the majority OF cases because the
keeping of careful accounts would
lead to the habit Of accuracy and
system in all their operations, as well
as enable them to know how they
stood financially. 1t would not be
advisable, in most cases for q farmer
to keep an elaborate set OF books.
That would take more time and de-
mand more skill than he usually has
atcommand. Bookkeeping, as prac-
ticed in O. great business house, is q
science, demanding professional know
ledge and training. On very large
farm, with varied industries and q
large force OF employees, such book
keeping would be advisable. But the
average farmer could get on very we'll
with q quite simple method and a
single book.
The first thing to do, in opening such
a book, is to make out a complete in
ventory of the farm, stock, tools, ETC.,
with fair valuation on each item
It is good plan to do this with a
good deal of detail, and, SO far as the
stock is concerned, at least, to keep
an account with each. In addition to
this, all that the farmer owes and all
that is due him should be put down.
The mere stating of these items in
black and white will often prove an
"obiect lesson of incalculable value
The inventory will be especially in.
structive, if accurately made.
A farmer who does this for the first
time will no doubt be surprised
sometimes agreeably-at the value OF
his possessions, sometimes disagree
ably, at the number and size of his
debts. But, if "bitter to the TASTE"
such a revelation may be sweet to the
palate if it lead to greater care in
contracting obligations in the future.
For the rest there should be an entry,
either in parallel .ledger-line columns
on the same page, or on alternate
pages, or, as some people prefer to
keep so simple an account, in different
parts Of the book OF every cash trans
action, the income in one column, the
outgo in the other, the footings, care
fully proved, OF each pagebeing carried
to the next.
At the end OF the year, or of some
shorter period, the difference between
these two sides of the account will
show the farmer whether he has been
gaining or losing his cash transac.
tions, while the record OF property
owned, fairly valued, and OF good &C
counts, less the notes given, if any,
and other debts, will reveal the fnan-
cial condition OF the farmer to himself,
as no s'guess work" Or head calcula-
ton can possibly do.
But there are other accounts that
that should be kept At the beginning
OF the year we urged our readers to-
keep an account with every COW on
the farm, testing her milk record con.
stantly, in order to acertain whether
she is netting her owner a gain OF {.
loss. Extend the account to all the
farm stock, and to each field or crop,
SO as to be able to strike balance at
any time and know whether to keep
Or sell the animal and whether the crop
has paid.
"But all this will take lot of
time" Well, yes, it is open to that OBJ
lection, But it may save a lot of
trouble and loss-possibly bankrupt
cy itself. It is worth devoting "a lot
OF time" to labor that will keep one
clear OF debt, or help him to get out OF
it, and to learn how to make the most
OF his possessions.
Flowing Down Clover.