Arizona republican., 1915-04-12

 IN THE FARM
Necessity for a System of Accounts Pointed Out by l. D. O'Donnell, Supervis- or of Irrigation of the Re- cla,nation Ser1 ice

lamatiOn Record contains an articl Farmers Accounts" by J. D. ODon he'll, supervisor of irrigation. Sait MT. ODonnell:
 1 For a number of years there ha! been general agitation on the sub ject of farmers keeping accounts This subject is discussed at prac. tical.y every farmers institute ant every agricultural publication devote. pages and pages every year telling the farmers to keep books. As { rule farmers have not taken kindly to this proposition. They have beer getting along without Keeping books and they think they might just as well continue without bookkeeping They argue that keeping books wont 1 make the fields more fertile or theii I've stock more prolific, and if they are going into business they might | as well move to town and run a gro cery store.
 "The facts are, however, that farm CTS who keep books are as a rule more successful than farmers who do not keep records. Successful farm
 
 planning, anu careful planning is i'm possible withou. definite knowledge and records of what the fields and live stock have produced under cer- tain conditions in the past Farm ing is not the free and easy life, so far as business is concerned, as farm CTS Of 70 years ago made it. Profits h4 sharp, certain taking advantage of conditions ard markets. You must knew the producing power of every acre of your land ard every animal you feed before you can rightly call yourself a real farmer.
 Bookkeeping on the farm is simple You don't need a diploma from a business college in order to keep records of Your business.
 Tn order to stimulate interest in farmers bookkeeping I am going to run in the Reclamation Record a simple plan of accounts. Any farmer can revise this plan to suit his farm and plan of operation; the idea is to show how simple and yet how use-
 
 April 1 is a good time to start the years records on the farm. At that tune our average farmer has about cleaned up last years crop and work and is starting out afresh.
 The first thing to do is to take an inventory to find out just what we have on hand and how much we are worth financially. Just sit down and make up list of your property and your debts. Put down everything and l warrant you will find you are not so poverty stricken as you have supposed. My most urgent suggestion about farmers keeping books is Do It now Following this there is a convenient form for a farmers in- ventory and financial statement"
 Here follows a plan of accounts which may be adjusted to the opera tion of any farm large or small In this case farm of 60 acres is con- sidered the value of which at s8O< ner acre is the first asset As this farm IS supposed to be under a reclama- ton project, the building charge per acre of $2S makes liability of s168O Other plans of accounts will be pre- sented from time to time.
 The article continues:
 The farm considered in the state ment has been taken at 60 acres of irrigable land in the section of the country adapted to general grain forage, and livestock production. The settler has come from the corn belt and for the first few years has been sticking close to what he knew to be good farming there.
 Of his total of SO acres he had during the past year 20 acres in alfalfa. 5 acres in corn, acres in potatoes, 20 acres of wheat, 10 acres or oats, and 3 acres occupied by buildings, garden, feed lots. etc. He has been renting a grain bind CT and grain drill He has made three annual pav- ments on $40 per acre water right. making a total of SIP per acre paid under the 10-year plan, leaving s2S per acre due the United States on the building charge. To simplify this mat ter he will be considered as having made in 1912. 1913. and 1914 pay- ments in advance and his next buiId- lhg charge payment will become due under the 2o-year payment plan due December |
 Raise a Pig II you wish to own an auto that Will travel fast and far.
 Raise pig. IT you have a dear desire for a Splendid private car,
 Raise a pig. If your daughter yearns for jewels. That will make lurid blaze. or Your. wife would be a leader Where some other matron sways: 1T you wish to give up toiling and In comfort spend your days, There's a way-don't overlook it-l
 Raise a pig. IT you're sick of serving others and Are looking for a change.
 Raise a pig; II you wish to gaze at wonders That are far away and strange.
 Raise pig. 1T your son would like to suuander Money on a chorus girl; IT you yearn to own castle, having Walls inlaid with pearl; 1T your youngest daughtea wishes
 To be married to an earl; There's way-dont overlook it.
 Raise pig.
 Northwestern Stockman and Northwest Stockman and Farmer.