FAEM BOOKKEEPING 243 



more elaborate bookkeeping system as well, if his 

 fancy should prompt him to indulge in the higher 

 lines of bookkeeping. 



The details of every business should be closely 

 looked after, but the slave to details is apt to over- 

 look the essential thing in his zeal for details. 

 Therefore, the farmer who spends the time, 

 energy, and thought, upon the mere details of his 

 business like bookkeeping and the like, that should 

 be spent in looking after the essential things of his 

 farm, like proper care of his stock or his soil, is 

 sacrificing too much for the minor things of his 

 business. 



While farm bookkeeping should not be omitted 

 from our farm economy, yet the business of farm- 

 ing has been carried on successfully by a great 

 number of persons without it, and could be so car- 

 ried on in the future. The point we wish to em- 

 phasize is, look after the essentials first and do not 

 attempt to do those things to a nicety that are not 

 so essential to the success of your business. 



