PREFACE 



GREAT deal has been said about the need of a simple system 

 r\ of accounts for the Farmstead— something possible on the 

 average farm every day of the year— one relieved of useless 

 detail, and still show its earnings and expenses — it's owner's 

 assets and liabilities. Talcing the conditions which govern 

 actual work on the farm into consideration, nothing specific 

 has yet been published for the practical farmer, and it is 

 for hiri\ lis book has been written. It is elementary because many have 

 had n opportunity to study bookkeeping, therefore the man who knows 

 nothin : Dout it has been kept in sight from cover to cover. 



Tie illustration given is introduced to show the application of the 

 fundaicntal principles of accounting to the every-day routine of general 

 farmin. No special sets for stock, dairy or fruit farms is thought necessary 

 becau; the principles of accounts are unchangeable and only vary in their 

 applicaon. All the farmer, dairyman, fruit-grower or stockman really 

 needs to fully understand the principles when no trouble will be 

 expenoced in arranging a system of accounts to suit his wants, which will 

 vary t a certain extent on every farm and with each individual. 



^Bookkeeping is simply a matter of record and to do it correctly only 

 requi's that the principles of debit and credit be understood. It is 

 necesiry on many farms and useful on all. The question ought not to be, 

 shall .s:eep some simple set of books, but what form is the most practical? 

 If thiiijook will help you, its object will have been fulfilled. 



