342 PRODUCTIVE FARMING 



Keeping Farm Accounts. — All farm accounts should be 

 so simple as to require very little time in keeping them. They 

 should also be easily referred to, and give the desired infor- 

 mation in a few moments. What is known as a single entry 

 system is easy to understand and requires little time. When 

 a calf is sold for cash the entry is made on that date in the 

 cash account, "Calf sold, 110.00." 



The "Column System'^ is still more simple, but requires 

 a special ruling for the purpose. Any book with a number 

 of money columns will be easily adapted to farm purposes. 



Fig. 224. — The column system of keeping farm accounts. 



The pages are wide and the names of accounts are written 

 at the tops of the narrow columns. The left-hand page is 

 for the sales and receipts, and the right for expenses or 

 purchases. The photograph of the open page is shown in 

 Fig. 224. Down both sides the dates are written or printed, 

 one line being used for each day of the month. The two 

 pages show all the business of one month. Each department 

 of the business is given an item column and a money column. 

 A similar book with other names for the columns should 

 be used in keeping the household expenses. The columns 

 could be headed: Furnishings, Wearing Apparel, Food, 



