Show FARM department jy the successful ur farmer f r m er of today must r ead d work value of fie corde to the by J S bat dau PART ONE tile subject of fara farm ste accounts aunts ie Is one about which there thore larer 1 we have b beba eon too prose to lay street upon the mere formality to make it appear vear taftt farmers were expected to bellere believe that it they oaly bad had certain special kinds of books forms the accounting would be may aad and fruitful in re aulta suits practically all camers tarra ere keep records of one kind or another and the average farmer Is not easily impressed with the notion that there te Is any special virtue la in merely betting set down columns of figures fi guree yet th thore remains a clasa class of writers 01 on subject who to think that if it all farmers could oaly be persuaded to practice double bedok keeping ko all the of agriculture would be solved aa as by mav ma ic no one knows better than the practical farmer that there Is roth ing of the cureall cure cute all in the keeping of accounts on am the farm practice will not of 0 itself turn a poor farm into a rich one a poor far farmer uarl r into a good one or lop ludd 0 farm records if aura accurately tely khu and intelligently utilized are an 00 alato a better and insight to ones affairs and are worth while la in exact proportion to tte accuracy and completeness of their recording and the ico of the use that la Is made of at them these aro are facts well known to thousands of farmers who keep accurate accounts and make good use of thorn them fundamental principles in beginning liegl nning record it Is 1 of vital importance to have a clear lair sa to just what facts about the farm business busl nesa should bo be chown by we da day y by da and at tho the end and of the year it IB is aa as use useless ilesa to start record keeping without hating baying thought over and de del aided on what you intend to ba have hayo tho records show aa as to begin digging a foundation and hauling lumber for a building without first deciding on the kind and site of 01 structure to be erected ted no farmer would be so fool laif aa ILY to start his teams tak to field to work without first making up hie his mind what crop he intended Inte eded to crow trow it would be bep juat last aa as foolish to begin record keeping keep lag without a definite idea pt what taca facts about tho the farm business the accounts aro deigned to bring out when this ie Is over and de daod upon ibe the seat stev ete la is tp to se cuto this information with the leet amount of work aad and sni the sim way the kind of booke books and forms nied doea does not matter la in ahw boasts providing the records are complete and accurately kept but a method la to desirable that will promote facility in summarizing the records at the ond of at the year yearn tho the continued keeping of the accounts will aa priori develop abo nest 1 convenient form usefulness of accounts usefulness Is to the test of value tho the use thau tha U la is mido of farm ac counts Is the tho measure of their value to tho the farmer and the simpler the accounts kept by the beginner ginner bo the evator Eo ator thal chance for them to prove of uso use amone among the oldean exam examples ples of farm records may bo be mentioned tho practice of nop hords in ancient times who counted their flocks by dropping pebbles in a bae ing A primitive method but an in many instance well worth the time it took for by its moans means de definite finito facts were gained and loss losses avoided lt of tho the country where corn is 16 husked from the shock in the held hold it Is its a common practice when it in to keep tally of tho number of bushels bue hels or barrels by marks on the side of at the wagon box this ift fit another instance of a primitive primitivo record from which full benefit Is realized since the tally Is to used umed in between landlord and tenant and Is also the record by which the puckers aro are paid to be continued |