THE FARMER'S BUSINESS 

 HANDBOOK 



PART I— FARM ACCOUNTS 



CHAPTER I 



WHY ACCOUNTS SHOULD BE KEPT 



Most persons not engaged in regular mercan- 

 tile pursuits think it unnecessary to keep accurate 

 account of the little business they transact, but 

 trust to memory, or to brief memoranda of the 

 larger operations. Usually the small farmer keeps 

 no account whatever of his dealings with other 

 men, or with his fields and live stock. If he 

 does jot down memoranda of his dealings with 

 his neighbors, he is likely to carry his pass-book 

 in the side pocket of his "every-day" coat, which, 

 after being thrown on the fence or on a load of 

 hay, parts company, in some very mysterious way, 

 with the precious little book. When the owner 

 of the coat goes on the witness-stand he must 

 trust solely to memory. Now and then a farmer 

 of unusual ability and enterprise makes a sincere 

 attempt to keep account of the larger transactions 



A (1) 



