242 THE BUSINESS OF FABMING 



loss, which if eliminated in calculations would 

 show a handsome profit in his farm operations. 



Keep in mind the rational home rather than ra- 

 tional bookkeeping. If you are a "back to the 

 lander'' don't forget the expense and annoyance 

 of the flat or other city dwelling, and the city liv- 

 ing you escaped. Compare it in all things with the 

 farm living. Consider the standard of living you 

 now have for your family. 



The elaborate system of bookkeeping will figure 

 cost of farm operations down to the greatest frac- 

 tion of a cent, but it will never figure the comforts, 

 the pleasures and the profits of the good living 

 your farm gives or sells, although it may not give 

 or sell the profit in dollars and cents. 



But we still believe the farmer ought to become 

 familiar with farm bookkeeping and put it into 

 practice in his business for it may show him where 

 he can eliminate waste and how to curtail expenses 

 in many ways that will make his business more 

 profitable. 



The system of bookkeeping for the farm should 

 therefore be one with the frills of the city book- 

 keeping left off. A simple record of farm trans- 

 actions from which any farmer could be able to 

 ascertain whither his business is drifting finan- 

 cially, is all that is needed. 



We believe that the curriculum of agricultural 

 studies, no matter whether for the public schools 

 or colleges, should give bookkeeping a prominent 

 place, for knowledge of this subject will make it 

 easier for the man engaged in the business of 

 farming to keep up even a simple system of farm 

 bookkeeping and will also enable him to keep the 



