CHAPTER VIII 



ACCOUNTS WITH THE FARM HOUSEHOLD 



It will be necessary to say something more of 

 Farm Household. It has been thought best not to 

 complicate the accounts already set forth by intro- 

 ducing accounts with Farm Household, since they 

 need to be treated specifically. This third division 

 of accounts, which includes Farm Household and 

 necessary explanations to keep such account, does 

 not imply that no inventory is to be taken of 

 other belongings, but rather that a fuller one be 

 made than has yet been set down. 



First, make a detailed inventory of personal farm 

 property. It need not necessarily be copied in 

 a book, though it would be well to have it done. 

 Then make out an inventory of household goods, 

 with valuation of each article or group of articles 

 affixed. Follow this with the statement of the 

 value of the farm and of all amounts receivable 

 and payable. With such an inventory it will be 

 possible to know present worth. Such inventories 

 would better be taken in late winter or early 

 spring, when there is likely to be freedom from 

 pressing work. In justice to one's family, to 



(143) 



