Middletown transcript., 1897-05-22
MIDDLEToWN. DEL, MAY %, 1897
OF Interest
To Farmers
FARM RooK-KEEP1Na.

Lbs SuDJeGL IL very IlupOLIdutS uuU
very much neglected. THE census
enumerators say they can get no def
mite answers to their questions from
farmers, as the majority do not know
how many bushels Of wheat or corn
were raised, or how many cattle we're
on the farm at any given date. There
must be reasons this condition of af-
fairs. Farmers have been lectured fire.
quently, by the (so-called) professional
classes at Institutes and other places,
on the necessity of conducting their
affairs on strict business principles and
keeping their accounts like business
men; but they know well that they
have no time for q complicated system,
and hastily thinking the method sug-
gested by these speakers the only one,
dismiss the whole subject with disgust.
We should not blindly initiate other
classes in this matter, but find or make
a way for ourselves. Probably each far
mer may need to differ from another in
some respects, but what We all need is a
complete record of our farms and far m
ing operations: not little squirt once
10 while, but steady record, day
after day, month after month, and year
after year for lifetime. Sucha record
will be of great service to US as we go
through life, and of value to our chill
dren. think if farmers would con-
slider what simple, easy thing book
keeping may be made, many of them
would be induced TO undertake it. /
give my plan not as model, but In
the hope that some who have kept no
accounts will try simple way.
have kept farm accounts since 1851.
when a boy on my fathers farm. My
father believed in order and system in
everything relating to farming; SO ne
taught his boys simple, but thorough
way of keeping farm accounts, which l
continued with few changes after l
bought the first part Of my farm in
1869. The part Of book keeping which
is essential with merchants and others
farmer engaged in ordinary farming
does not need. ! meaa debit and credit
account-as our sales can be all cash
or nearly 80, which is one great adyan-
tage farmers have over others. What
We need most can be put into three
books; salesbook, an expense book
both being like an ordinary journal or
day book-and a good sized farm diary.
Enter the sales and expenses in their
respective books from day 10 day, and
keep cash account in the farm diary.
which has pages ruled for the purpose.
To balance at eHd of year, add cash On
hand at beginning to the amount Of
sales for the year, and cash on hand at
end Of year to amount of expenses, and
if the books have been correctly kept
with cash account through the year,
they must and will balance.
70 get the most benefit from this,
we want summary of both sales and
expense books. which may occupy the
next page OF the book, giving q line to
each important stock or crop. For in
stance, first line total number bushels
of wheat sold during year and amount
received for same; then pork, potatoes.
fruit, etc., with one line TO sundries,
to bring the amount to to.al sales for
the year. Expenses ars entered the
same way, interest lie sny), taxes,
threshing, labor, fertilizers. etc.; so
that we can see at glance just where
our money cams from and where it
went.
Last, but not least by any means. is
the farm dairy, In this / record all
work done on the farm or in o9B.
nection with our farming; also an acc
count of the weather, aud many other
things. use blank psges in this diary
for SUNNI Try of amount Ut acreage and
yield Of all crops grown ON the farm
for the yea. ] have a record OF work
of every des rip ifu done on my farm
since Ngv. to. 1859. when we moved
on TO it. Every fruit trss SGT, every
fence built pr removed the latter
mostly every ditch put in, every ex.
pertinent m sde-all ars here on record;
Is0 that could mala map Of the farm
at any given dals II IN my books
al me. / often make smsll mapOf
the farm In the winter, sa0wing where
each crop will be located aud the acre.
age. II Is q help lin planning the next
years. work. bnt We should have a
large and pss@ansnt map Of the farm.
We have no llelds lonly sectionsJhav
| ing taken away all fences except line
and lane fences. One thing to watch
the books for. is the proportion be-
tween Gales Of ami mails and their pro-
ducts. and sales Of raw materials. Ours
runs one b three, which depicts the
| farm TOO much. This annual Inv entory
should falIeW the summary Of sales.
! This win also show the number Of lIse
stock On the farm.
have 6esar failed 10 get any infor-