| Show farial ACCOUNTS ARE OF BIG importance determine which branch of farming Is most profitable of great assistance in rearranging farm on more profitable basis records will prove to bo cf great benait prepared by the united states department ot agriculture there Is no doubt that the keeping of farm accounts will prove of great value in determining which branches 0 farming are the most profitable 11 they are dept accurately for a long period they may be of great assistance in rearranging the farm on a more profitable basis in biking use of the results pt a years cost accounts tor purpose of perfecting the organization of the farm tor the greit cst profit any changes should be made with caution hasty conclusions should not be drawn sometimes a e decrease in a years profits may endue it an enterprise ter prise be dropped because taen alone it has failed to pay cows for instance may not be showing a net profit but if all the cows are sold there may be no other profitable way of lulng up roughage which would thereby be wasted resulting in a loss on the crop producing it labor dented night and morning milking and feeding cows and charged to them would be entirely wasted it th cows were sold and nothing else supplied to utilize it thus an added labor burden would bae to be borne bj the kotlier enterprises it Is much better that these things be utilized than that they should be a dead loss een the cow account alone jut ahre iks ean or worse any changes if nude should be brought about gradually and the effects noted in their relation to all other farm activities tivi ties there Is nothing like a set of records is means of analyzing a farm business to use such ic cords bow ever tbt fundamental principles must be understood and compiled alth their limitations as well as their usefulness be grasped when this Is dona the accounts will become a strong staff and support |
