146 The Farmer's Business Handbook 



Let it now be assumed that all supplies for 

 household are charged up, including indoor help, 

 cash, flour, chickens, groceries, clothing, furni- 

 ture, etc. In addition to this account, which 

 embraces all outgoes and all incomes, a Personal 

 Expense account should be kept with and by 

 each individual old enough to record the items. 

 Such accounts will reveal not only what the 

 maintenance cost of each individual of the 

 household is, but also the cost of maintaining that 

 part of the family which is not engaged in pro- 

 ductive industry in the fields and barns. The 

 only credit to Household will be the board bills of 

 those engaged in productive industry on the farm. 

 Such credit will be smaller than the outgo. The 

 deficit must be made up from some other source, 

 such as wages of the proprietor and his children. 



This does not imply that the wife has not 

 earned her board and raiment. But it does en- 

 able the farmer to determine with a good degree 

 of accuracy the profits or losses of the farm ope- 

 rations j)i'C)per. If the children are employed in 

 gainful work on the farm, their time should be 

 charged up to the various farm accounts accord- 

 ing as the work is performed. Such wages and 

 the liberal wages allowed the proprietor, added 

 to the profits of the farm, should maintain the 

 family in comfort and leave a modest surplus. 



Having all the facts at hand, one can judge 



