Orleans County monitor. [volume] (Barton, Vt.) 1872-1953, 1910-06-22

farm in y OF
the counties of the state New York;
we did not find one man who knew
how much it cost him to produce nllk
Or to raise any of his crops"
Numerous systems Of farm DooF-
keeping have been proposed. but the
trouble with them all is that they are
either too complicated or altogether
impractical. A farmer is both a pro-
ducer and a dealer. He needs
records as complete as the average
merchant and cost records as accurate
as the manufacturer. But the RECORDS
must be adapted to the business III
hand. The ordinary bookkeeping Will
not apply.
The Simplest Method.
A daybook and a bill file are all
that is absolutely required on a farm
though, as will be seen later. better
results may be obtained by additional
records.
The most important record in any
method of bookkeeping is the day
book. or what might properly be call
ed the history of the farm. This
should be written in the form OF
diary, without attempting a close
+ classification of the entries. 1t should
! he remembered always, however. tina
it is safer to give too much rathe
e than too little information in the rec
i ords. The daybOOk should contain
> anv memoranda which might prov
valuable for future reference. Condl
s lions of the weather. time Of planting
o breeding. division Of fields, sales, pul
e chases. loans, attendance at CONVEX
{ lions, valuable recipes, etc.. are prope
: subjects for entry. Though it is az
visable to keep b book as neat
a possible, it is unnecessary to spen
much time for that purpose. 1t
y more convenient to jot down items
lead pencil as they come along ar
then as time allows classify them u
der their respective heads. A suitab
daybook may be had at a nomln
price at any bookstore. Figs. l and
illustrate the use of this book.
at The inventory may be consider
the most important document amor
the farm, records, because without
re no results at all can be obtained.
nd should be taken at such a time as "
lst give the most accurate results WI
III the least expenditure of labor. II
differs widely in different local1t1
tn Jan. l seems the most natural beg
1st ming of the fiscal year, but the obj
k ton is that at this time there is apt
be a large quantity of feed and 81
plies on hand.
y; April / would be a better date
far as the stock on hand is concern
res but inconvenient in many localities
CO. account of the pressure Of spr
work. Whenever it is taken it sho
ar be accurate. No guesswork should
tolerated. Weigh and count. Do
rod estimate. Then assign the actual q
pie ket value to the property, taking
ible account of depreciation.
ing Neither an old wagon nor an
up horse is worth as much as new o
ueo The same holds true with very
exceptions of all equipment, amin
houses and Improvements. The q
nv ton as to what rate shall be char
off annually so as to create a sin
fund with which to renew the Oh
, 90 ton has been an open question
falo, S1a..o,ta .;roo five immomoria
1ited accounnu d,@nr,+ 80 do+or,
and the depreciation of live stock, '
horses and depletion of the fertilit
the soil. Without entering into a
cussion Of the subject ! give below
FF experience and opinion of the bes
thorities. The thoughtful farmer
find no difficulty in adjusting
yone rates to suit his conditions. Fo,
purpose of general estimates thu
ldruff lowing rates on the cost OF narhe
two ue are fairly accurate: =.
PEI
ching Buildings. including insurance and
ok. pairs
p hair Horses ABOVE nVe years
grow, Monbinery and tools ................
O bald In accurate accounting the gu
often arises, What shall be consl
fumed Iuuipment and what supplies?
or plies are defined as e~xpendible O
sumable materials, which are Il
ggists - - baina nsod more than
cent while equipment is Of more |
,urself nent character arlicles wnicn
he girl used repeatedly. lupricati
every cotton waste, feed. etc., are su
while machinery, furniture al
by F. naratus Of all kinds are equipm
The distinction between III