HOJV TO KEEP FARM ACCOUNTS. 



PRODUCTION. 



155. As simplicity in the first essential in account keeping 

 on the farm, after accuracy, it is necessary to lessen the number 

 of accounts opened in tlie Ledger as far as practicable. The 

 merchant credits his "Merchandise" account for the amount of 

 his sales, the manufacturer credits them to "^lanufacturing." The 

 farmer can be likened to the manufacturer because he is a pro- 

 ducer and either grows or finishes tht> products of his farm. The 

 most comprehensive title for iiis sales is "Production." It isn't 

 a simple matter to keep an account with each field. Much guess- 

 ing or weighing must be done to do this, and the details soon grow 

 irksome with no practical results at the end of the year to show 

 for the extra work required. In the end it all goes into the Pro- 

 duction account anyway, so there's mighty little argument to 

 present for separate accounts with the different products and kinds 

 of stock. But the simplicity of crediting all sales to Production 



106 



