Courier Democrat. (Langdon, N.D.) 1891-1920, 1892-03-17
TUE FARM AND FIELD.
RURAL READERS WILL eElN.
TERESTkD IN THIS COLUMN.
The Advantages Farmers Would
Derive From Keeping Book
MISUNDERSTANDING Down
Clovor--The War With
Weeds.
Farmers Should Keep Accounts.

think it quite unnecessary and use
ess for them to keep accounts. They
lon't like to bother with books, and
nave ''no head for figuring So, by a
curious paradox, they try to keep
;heir accounts in their heads. And q
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 "little bills" for payment.
Men who keep no accounts are often
lisagreeably 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
showing, except through the medium
81 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. If all farmers
aid so, they would be far better off in
the majority OF cases because the
keeping of careful accounts would
cad 10 the habit OF accuracy and
,ystcm..n all their operations, as well
MS 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
at command. Bookkeeping, as prac-
ticed in 81 great business house, is a
science, demanding professional know
ledge and training. On a very large
farm, with varied industries and a
large force OF employees, such book
keeping would be advisable. But the
average turmer could get on very well
with Il quite simple method ana a
single book.
The first thing to do, in opening such
a book, is to make out q complete IN
ventory OF the farm, stock, tools, etc,
with u fair valuation on each item.
1t is a 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
"object lesson" OF incalculabe value
The inventory will be especially in.
structive, ii accurately made.
A farmer who does this for the first
| l1
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 page being 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'
lions, 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 tinan-
cial condition OF the farmer to himself,
as no '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 gain or a
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 ANNA and whether the crop
has paid.
"But all this will take a lot OF
time" Well, yes, it is open to that oh.
lection. But it may save lot OF
trouble and loss-possibly bankrupt
CIV itself. 1t 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.