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Show so that the farmer can carry it con-J niemly in his pocket. The farmers i .:. I'.-i-d themselves with enthusi-1 ;. -at o; the new undertaking. They : ::ve determined to follow it through i'. ' 1 see to it that fis few as possible ,! .') out before completing- the year's ;,."ii'-:s. For this purpose a num-'.'! num-'.'! of meetings are scheduled for appropriate ap-propriate periods during the beet .;'.s;in. Professor Merchant is confident con-fident that a large part of those who take books will do the work required lYr the purpose of taking care of e:n properly. When iisked why it has been so di:":cult in the past to induce farmers ! to keep accounts, Mr. Merchant replied, re-plied, "In general the fault has been with the type of farm account books that have been suggested to them. The farm costs-accounting systems 1 of the past have been worked out . mainly by public accountants and they have been adapted to the needs of the city business man rathc-r than the farmer. The latter nas refused to use them because they demanded too much both of his time and energy. ener-gy. What has been needed was a simple system that would enable the farmer to keep his records uo to date without long involved figuring and recording. BEET GROWERS TO EE5P RECORD PRODUCTION COSTS The following- article will prove of interest to the many beet growers in the district covered by the Gunnison Sugar company. If it is followed closely the farmer will be able to figure fig-ure his earnings and incidentally will find where the "leakage" is if -there is any: ( Beet growers in Salt Lake and Tooele counties are making preparation prepara-tion for the application of business methods to their industry this year on a scale which they have hitherto never attained acording- to Professor Charles H. Merchant, Agricultural economist at the Utah Agricultural College who recently spent several clays in these two counties under the direction of the U. A. C. extension service. The farmers have determined determ-ined to keep a more accurate account of their receipts and expenditures in connection with this year's beet crop for the double purpose of first, determining de-termining the best and most economical econom-ical methods of cultivation and second, sec-ond, arriving at a just and equitable price for the producer and manufacturer. manufac-turer. Under the direction of Professor Merchant, a ten-page account hook-let hook-let was worked out. The booklet is divided into two sections, the first devoted to the problems of labor costs which is by far the biggest item in the expense of the beet grower, and the second to a general cost summary. sum-mary. The aim was to eliminate so far as possible all technical and detailed features from the accounting account-ing system and to reduce it to the very minimum essentials. The book when completed will .be small enough |