THE BUSINESS OF FARMING 343 



Personal Expenses, Repairs, Education and Church, Reading, 

 Sundries, and others. 



Exercise. — Using the Column System. — Let students 

 rule a sheet of paper for the column system, following the 

 plan shown in Fig. 224. Then make ten or more appropriate 

 entries, as practice work. Girls in the class may rule a sheet 

 for a household page, using the headings suggested. 



Field records are very valuable to show the cost of pro- 

 ducing any crop. To keep a cornfield record, a page of a 

 book, having two money columns at the right side, is used. 

 Books with such rulings are called ' 'journals" and are for 

 sale by stationers. Write in the record of the manuring, 

 plowing, harrowing, seeding, planting, cultivating, and har- 

 vesting. The amounts for such items are estimated at so 

 much per day for man and team, and are written in the first, 

 or left-hand, money column. Credit records are written on 

 the same page later in the year. The items may include green 

 corn fodder, cured fodder, and ripe corn. The amounts for 

 these will go into the right-hand money column. At the end 

 of the year add the amounts in each column; the difference 

 will show the profit (or loss) from the field. 



Exercise. — Making a Field Record. — A page of paper 

 should be ruled by each student hke a '^journal," wdth two 

 money columns at the right and a date column at the left. 

 Make the probable entries for one year for some familiar 

 crop. Suitable amounts for the items may be estimated 

 after talking with a good farmer. 



The Accounts to Keep on any farm will depend upon the 

 special fines of farming that are followed. Some or all of 

 the following accounts would be included: Cash, grocery, 

 labor, horses, dairy, hogs, poultry, fruit, potatoes, and others. 



The Farmer a Salesman. — ^A farmer usually has produce 

 of some kind to sell. He should advertise that fact in a 

 number of useful ways : 



The produce itself should be put up in the very best form 



