Show home course in modern agriculture the business side of farming by C V GREGORY agricultural T Diw f irion if id n latua state college copyright mg by american press association a 71 diming on high priced lane land J must be conducted on business buwe sf principles it if the greatest prof its are to be realized realised reali sed the firmer 1 9 noa Is by no means done T when ben lie his big raised a large crop ol of corn or successfully successful lj fattened a ear car load of steers lie he must be JIM able C tc mil let et bis produce at a profit ind must ano also know inow whether the steer N ere jed fed at a profit or a lots anil and ahal N hat it costs to produce each crop of grain it Is a fact that the onh w wiy ty to know just jurt nhat you are doing and just wb it parts of your farm art an bringing in a profit and what IN bat ones are arc being run nt at a loss lb Is to keep books this thir does not mean a corn COM a stem bit will require halt your time to leep in B 1 lit tie care the method of keeping g accounts can be so systematized as to amount a ra aunt to only a few moments a bpck eek the first and most imi octant book Is the check book the cheek boot book it often sive a grent great deal of money ind trouble it if ou oil lose ibur check book or bale am e it you rou still have lour our money left lou oi do not hie to naste aste time to mike change ha since the check cin be IN s anade out for exactly exacts the I 1 dijt amount when ou give a min 1 check chck lu in ylla ment fol foi what you vou oie hi him in lie he mut sign that check before he an 1 I the money on it at the end of IT month tile the binl returns thet e checks to you and you thus hive hire re for nil all the money you paid out during the month for general accounts account any good sized blank boo book will answer there ur tie i I 1 number of specially pec lally made farmers account books book but it a blank bool book ahk h you can rule to suit yourself will trill be lust just as good or better the fir it t p 1 ge should be d crotea to an inventory of the stock grain and machinery together geth er tibb their value roii owing this should be a map of the farm next to this should come the cash account A conlen convenient lent and simple way iray of arranging this Is as follows i 5 3 e s 5 0 0 sa E 0 S a 0 S 1 cd a 0 4 r S cz E e S 1 ua 8 0 ex S s a 0 IQ ic 1 g C g 0 C 0 fc ta u z P 1 2 0 0 v a 1 Q 0 j A 1 0 s a 9 11 U 1 k a S tal U E j I 1 d fc t i 0 S rz ca a d S 3 6 S 8 g c 5 a Q 9 a g in order to know enow what crops are bringing in a and ones if any are unprofitable it Is nei ehsan to keep borne sort of 0 nn an account I 1 acou t 0 of f them this account must b be simple ll 11 and casil kept for it if it balies too much time it Is ure to be the fol following lonIng pi ge elior i I 1 con method of keeping account of the field chops 0 as z I 1 2 3 fo pa S TO H g z af i b 0 M 94 I 1 1 0 I 1 z 13 P C I 1 0 L c 0 9 0 2 T 2 s M E jim Z S ii 9 lip t Z 3 4 sass buffs S this ghea ID an estimate that la Is becu rate enough to io give a very good idaa of n mt it costs to fir produce duce lla each ch par pap tl alir crop in figuring the cost ol 01 0 libor enough enoi igli hould be added to pay for the lie use of the lie the cot cost of seed v A ill III include test ing and other preparation perhaps the best in IT to figure tile tiie value of the tb ml inure applied Js Is to include it in the th rent of the lind lidd thus the corn crop which Tere hes the first benefit from brors the manure can be charged a hiebel rent on this account the amount charged to the oat crop will be less while the clover crop really adds to the fertility of the aind will pta r i the loNes loi ost lt rent of all here the grain Is fed tin on the farm there will ol of course be no charge for marketing the cost of clo closer er seed v which Is sown with the oats should be charged to ta the next veirs clover crop following ing the expense account should come a profit and loss logs page 0 3 3 0 A 0 3 a v f I 1 c 0 3 s Z 0 i A 0 2 A 3 b a q cc 0 0 ti 3 A c S v 11 E 0 A j 4 t 3 a bj l 0 0 0 e I 1 i E c S a 0 0 a y 0 3 S 3 E a K Q c 0 i 3 2 3 W r S 0 t 2 3 S 3 0 g 0 Z S E 5 A glance glahe a nt t this inee ill show ropi are the must profitable ones in case i cr tiiu crop does not sh stow w the r arrott rot t that it should an other iother crop should be substituted for it or methods of culture adopted should geould be arranged foi 01 the different elises clis cs of live stock the bullox lit will serve as I 1 simple 3 s 3 0 3 0 v s 0 u tc ta c V d c 91 a lj 3 z i 4 ta A 4 S 0 U 8 5 0 c 0 0 5 c E ea 5 U a 0 s 0 y t j 0 s y c 6 S G once a 3 ear car these tn two 0 pages can be ba balanced and you can see just chere IN here you bt ad lu in tile ho bog in addition to the expense expanse mid ami income pages for or the different Ill gabse lab se ot of stock there should be pages for keeping ID track ot of changing at thrashing time for breeding I 1 records cords for butter and cream for poultry and for any other special alue alae in which you are interested lining up and arranging the mill ill make a good rainy days job tor for some of the children and after that the time required to keep the account lu in shape be too small to be noticed business methods in marketing are also if 1 the best results are to be obtained A dally daily market paper Is indispensable in keeping posted on oil the stock and grain markets and will pay for itself several times avei in the coupie of a year A telephone la Is alsi at valuable alu able for up to the minute market reports on special occasions in keeping in touch butter egg and poultry the he telephone la Is especially valuable s a ble it in also N a time laver in ma mildy ny other any so much so that the up op to date business farmer cannot afford to le be without one 1 |