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Show FARMER SHOULD KEEP"B00KS "Farm Cost Accounting" System Devised De-vised to Show Whether or- Not Year Has Been Profitable One. By RUPERT I. STEWART, New Mexico Mex-ico Agricultural College.) Farmers are often criticized because critic almost invariably compares him -with the merchant, pointing out that the business man keeps books and knows just where he stands. The fact is, however, that the merchant keeps accounts with a large number of people who buy goods of him and from whom he buys goods. Here all the transactions are In exact terms of cash and it is therefore an "exact science" or system and anyone who is modorately good with figures can keep these accounts satisfactorily. Farm records or accounts are just as desirable for the farmer as business busi-ness accounts are for the merchant, but it must be remembered that they differ very materially and before we criticize the farmer for what he doosn't do, let us see what he does do. The department of agriculture and various va-rious state Institutions have devoted considerable time and money in finding find-ing out what per cent of the farmers keep farm accounts. The results of those investigations show that a large majority of them keep some sort of accounts ac-counts whereby they can tell whether or not they are gaining or losing on their business; but only a few go Into detail enough to be able to tell which enterprise Is paying or which cow is "boarding" on you, etc. With this fact in mind the various public service stations have developed a system of Farm Cost Accounting" which is simple sim-ple in nature and yet of sufficient detail de-tail as to enable the farmer to analyze his business at the end of the year and docide for himself whether or not the year has been a profitable one. Encouraging Farmer. That the government Is taking a great Interest In the welfare of the inner and Is encouraging him to cooperate co-operate with his fellows, is proved by the literature the agricultural department de-partment is putting out along that line. Dullctln No. 225 outlines a svs-tern svs-tern designed to meet the needs and requirements of small associations handling fruit and vegetables. This bulletin mny be had by writing to the office of the bureau of markets and rural organization at Washington. Community Work. Horse breeding community work is iKindlcd by farmers In nianv commu' ,,1(103 throughout the middle West, groups of farmers who recognize me v.,luo of an excellent stallion of pedi-fTCe pedi-fTCe for crossiug on their farm nuirea forir.ms stallion companies to buy liorscs that one or two men would be unable to handle. t'wes in Cornfields. po you usv the cornfields for voui ,nvcs after picking? No bettor place OI1 t:irth. but take care that there Is m,t too much grain left else they wil e foundered. |