The Globe-republican. [volume] (Dodge City, Kan.) 1889-1910, 1897-12-09
sooK.KEEP1Ha FoR fARnERs.

BOOK.KEEPING FOR fAR1ERS.
NICOLAS MAYRATH, Dodge City, Kas.
From the Live Stock Indicator.
In 1861 I joined the army, and to pass
time commenced to keep daily &C
count uf our marching, fighting, etc.
/ kept this up from day to day until
1865, then went into business on my
own account, and Of course had to post
my books every evening. Since COM
ing to Kansas and settling on farm
have kept up the practice, noting down
the amount Of rainfall, state of weather.
thermometer, kind Of work done dur
ing the day, what visitors. If any,
money taken in and its source. money
expended and for what purpose, con-
tracts made, in fact, everything that
thought worth noting down. know to
q penny what is due me (have no debts)
and know to mill wha: my taxes will
he for 1897. II 1 was to die today my
wife could settle up my estate without
the loss of nickel, all because 1 kept
. true book account, which every far
mer should do.
How many farmers do not keep books?
/ am afraid there are too many for their
own good. 1 have not the least doubt
but that every one of your Institute
writer's does. When I first settled on the
farm I commenced to write down every
evening what work I had done during
the day, what seeds or trees l had plan
ted, what money received or paid out, in
fact, every little happening on the farm.
This have carried on from day to day
for the last twenty years. When first
settled ON the farm had lot of half
filed blank books on hand, left from my
business in the city. These used up
first, and BY that time saw that it was just
Is necessary for farmer to keep books
as for merchant or manufacturer. A
farmer should keep account of his income,
the source thereof, also of his farm,
house and private expenses. Some of
these latter might make interesting read
ing. Most farmers have dealings with
their neighbors. These are small at
times and not always settled for at once,
and IN the course Of time may be for
gotten and not clearly remembered.
Farmers employ help and it is necessary
to put down when it was engaged, what
time 1t was employed and amount of
wages agreed upon, and the amount re-
ceived during the time of employment
in cash. tobacco or otherwise. II far
mers will only keep books it will give
them the satisfaction of knowing what
becomes of the money received from the
sale of cattle, wheat, corn, butter, eggs,
ETC. If bookkeeping is practiced on the
farm the farmer can tell how much went
to buy machinery, how much for i'm
provements, for better class of stock, for
the house, for clothing, to pay off little
store accounts and the old mortgage.
Sometimes, after good crops are sold off
and the proceeds thereof all gone. you
wonder what became of them. Trying
to figure it out in your head or on our
fingers will prove failure, and the
account will fall short. A farmer should
keep account of all his iloings. He
should take stock, the same as merchant
in town, at least once year. The best
time to do so Is New Years. He should
put down the number of horses, mules,
cows, hogs, sheep and poultry, should
give them a fair valuation opposite each
kind or class, should take stock of his
farm tools, the number and kind of each
and the value thereof, the amount of
grain, hay, feed and vegetables, the value
of each, the value of the farm, houses,
barns, stables, out houses, fences, in fact
an inventory of everything on the farm.
If this is done every year it will be easy
to take this inventory, and even If there
is no big balance in the bank to your
credit at this time your books will show
that the money was expended for some
good purpose. If bookkeeping is prac
ticed on the fal m it will be easy to strike
q balance about Christmas and find oat
how much you are in debt and to whom.
as we'll as how much you have outstand-
ing and the amount in each case. Far
mers, like rich men, are liable to die.
When this happens and there is no &C.
count kept on the farm, it is very dis
couraging to try to settle up the estate
Bills are presented that may be partially
or wholly paid or could be met by set
off. Money is lost because no account
was kept. Sometimes, even in western
Kansas, farmers become discouraged
(not this Year, after working hard all
spring. summer and fall, to find there is
very little hard cash left to show for all
the work done. But If bookkeeping is
practiced, inventory taken of the mile or
half mile of new fence built, new shed,