Oxford Democrat. [volume] (Paris, Me.) 1833-1933, 1912-11-05
Record Keeping for Prosperity.
farmer SHOULD KNOW THE SOURCES OF
PROFITS AND LOSSES.

FARMER SHOULD KNOW THE SOURCES OF
PROFITS AND LOSSES.
| Successful farm management depend
largely upon an accurate knowledge o
the detaila Of the business side OF farm
ling. Such knowledge can be had In u
complete form only when We keep . cor
rect financial record Of the farm tran
sactions. Therefore, NO branch Of farm
management Is more important thar
that of keeping the farm accounts, AMI
nothing else helps quito 90 much ~ THU
In business way.
lam not unmindful of tho benefits
that come from well planned arrange
ment of the fields and buildings; bu
these things are not wholly under on,
control. We sometimes have to TAKE
things as We find them and make ths
beat of the situation. We cannot al
afford to rebuild houses and barns fol
the sake of convenience, nor even change
wholly the plan Of the farm, ~ the fields
and pastures are permanently located on
most of our eastern farms. Often some
minor change can be made that will add
to the convenience of the work without
undue cost, which should be done whom
ever possible.
Improvements at Small Cost. illus
trate this point will mention two itema
of minor importance In appearance bui
decidedly large in cumulative effect.
Formerly the way to the COW pasture
was through the yard in front OF the
house to the highway, thence up the
road to the pasture. By the change OF
about twenty rods Of fence and tho tax
ing into the pasture OF small corner on
of one field the pasture was brought d.
rectly to the barn.
The other change was In the location
of the farm road, which led to the field
through the orchard. BY little work,
cutting down a bank and removing some
rocks, the road was made more direct,
more convenient and better In every
way, while that particular orchard Can
now be used as much needed poultry
yard.
Small economies amount to much In
the course Of lifetime. Yet the prac-
tice of keeping accounts Is largely the
cause of our seeing where savings can be
made. A watchful eye over the fnan-
cial receipts and expenses will often lead
us to see benefits from changes that
less methodical man might not notice.
Accounts Test Systems.-Cropping
systems are valuable, and every we'll
managed farm must have it's we'll ar
ranged system. The rotation must be
we'll planned, and the crops must be
adapted to the needs Of the farm and the
market. Common sense judgment will
do good work along these lines even
without the figures from the account
sheet, but good sense and accurate
knowledge of all the details will lead to
better results on the farm and will be
more satisfying to the man. Hence,
farm bookkeeping has an advantage In
the proper planning of cropping system.
II is often said that this 10 an age OF
specislties, and the farmer should be-
come . specialist. Making no comm ment
here upon tho soundness OF this advice,
wish to say that successful specializing
cannot be long continued on the farm
unless the man knows at oil times just
where and how he stands. Bookkeeping
is an advantage to tho general farmer,
but IL is . necessity to the specialist,
whether In crops or stock.
Certainty Conducive to Content
Much Of the uncertainty and dissatisfao-
tion found among farmers 10 due to this
bad habit OF allowing their business to
run without knowing to tho fraction OF .
dollar Just how they stand In relation to
the farm.
II is not . matter OF ignorance 90 much
as habit Of neglect that has been hand
ed down from our ancestors, who were
not under the same conditions that exist
"a. .day and who might not have needed
to study the science Of farm management
or practice the art of keeping farm ac-
counts.
Little Trouble to Keep Books.-The
impression seems to prevail that 1t is
whole lot of trouble TO keep . correct
accounting of the farm business. AZ
one man expresses 1t, I'VE don't have
time to bother with such little things a.
that" This is . too common feeling
among farming people. AZ matter OF
actual practice, the work Ii In no sense
troublesome, and once the habit 10 &C.
uuired, 1t becomes pleasant task that
adds to the interest and pleasure OF the
farm work.
No elaborate system of bookkeeping
is needed, nor q costly set Of books. In
nv own practice, have found . simple
system of accounting fully ~ effective
and as satisfactory as any method adVo-
Gated by those who would make the work
too intricate to be practical. OF course,
different systems of management call for
different methods of work In accounting;
but the underlying principle should be
the same in all.
Having the advantage Of quite thor
ough knowledge OF bookkeeping at tho
start, have found modification OF the
usual business forms applicable to tho
affairs of the farm. However, l am not
advocating any particular form, ~ the
intelligent reader will find no trouble In
adopting some method that will prove
satisfactory. The main object ID to
know how you stand toward the farm
and where your income comes from ana
where 1t goes.
Knowing this, 1t will readily occur to
most of us that improvement and expan-
sion should be along the lines OF greater
profit, while retrenchment should DO
along the lines of little or no net income.
Household Expenses.-It may not be
out of place to add that the bookkeeping
should extend to the household expenses.
That may be matter for the wife or
daughter, but someone should do It.
You may be surprised to find that much
Of the so-called high cost Of living is Tor
things that you might be better on with
out. .
The basis of farm prosperity In tho
years to come 10 to be good business
management applied to the farm; tho
bedrock of good business management i.
correct accounts, which show profit and
loss and suggest Improvement. We can
not longer depend on the bounty OF ma
ture to feed us, but have got to call to
our aid everything pertaining to the col.
ence Of agriculture and tho business OF
farming.
By applying tho science in . business
like way, we master the art OF farming:
Good farm management means good
business methods applied 10 farming.
Be accurate and give the farm IL just
due.-E. G. Dow, Maine, In Tribune
Farmer.
Keep the Hens Free from Lice.
I find that by scattering lime freely
around the poultry house and putting
lime In the busting bath, hens can be
kept perfectly free from oil kinds OF YER.
y,,n The lime should have some litter