The Glasgow courier. [volume] (Glasgow, Mont.) 1913-current, 1918-04-12
KEEP FARM

There is no doubt that the keeping
Of farm accounts will prove of great
value in determining the branch or
branches of farming that are most
profitable. If they are kept accurate
ly for a long period they may be Of
great assistance in replanning the
farm on a nor profitable basis.
March l is usually regarded as the
beginning of the crop season, and
therefore it is a good time to start in
with the accounts. The kinds of
books and figures used does not mat
ter in the least, provided the records
are complete and accurately kept. 1t
is desirable, however, to keep a sys-
tenn that can readily be summarized
at the end of the month and year.
A record Of the cash received and
paid out is made by many farmers,
but all the value to be- derived from
such records are seldom realized. The
most important use made of them in
most s is as a means of checking
up bills. The realization of ever this
small part of their full value some-
times makes such records we'll worth
while. There is no reason why every
farmer should not have such a check
on his business dealings and losses
can often be avoided by proving
credits that have been overlooked by
some dealer.
Perhaps the simplest and most in
teresting way of keeping the cash &C.
count is in the form of a diary. Part
of the page may be used to record the
daily happenings and the other part
for the cash record, thus giving a
complete record of the day. Many
people find it interesting to note down
personal affairs, ideas, and events,
thus adding to such records a personal
touch, making them of more than
business significance and giving them
color that will make them interesting
in the years to come. Any informa-
ton wanted at the end of the year
may be assembled from such a daily
account book in a short time.
When the record is kept of all the
money taken in and spent on the farm
the cash accounts can be assembled
under various headings at the close of
the business year and will show ex-
actly what branch of farm activities
have proved most profitable. Some
farmers are likely to judge the i'm
portance of various farm projects by
the time it takes to put them through.
To such a cash record for a year, pro-
perly assembled, will be an eye open
err. Often seemingly unimportant
things on the farm, such as the flock
of poultry, produce nearly as much
net cash as the obviously important.
The years cash summary helps the
farmer to get a better perspective
of these things.
In using such records hasty con-
illusions should not be drawn mol snap
judgments be taken. The fact that
hogs or the corr crop brought in the
most net money last year is no rea-
son for assuming that all activities
next year should be devoted to the sole
purpose of hog and corr raising. It
may be that the keeping of cows was
partly responsible for making the
hogs so productive of net cash, or
that the growing of wheat, clover, or
other crops in rotation with corr made
the latter crop much more profitable
than it could have been if grown alone,
Cows, for instance, may not be showing
much profit when feed, labor, equip
ment, and all expenses and costs are
considered, but if all the cows are sold
there may be no other profitable way
to use up roughage which would there
by be wasted, resulting in a loss on