CHAPTER XI. 



MATERIALS USED IN FARM ACCOUNTS. 



Everyone desiring to keep a set of accounts either on the 

 farm, in the home, or private business, will find the card sys- 

 tem as herein illustrated, simple, adequate, and adaptable to 

 every requirement. No one should allow his affairs to go 

 on month after month without knowing their true condition. 

 If each housewife kept a true record of her income and out- 

 lay it would put her in possession of facts so valuable that 

 her ability as a producer would be increased tenfold. To 

 know, is to succeed ; to doubt, is to fail. 



After having learned how to keep accounts, it is quite as 

 important to have the proper utensils, materials, and the 

 like. First of all there should be some place, a room, a desk, a 

 table, or a box where the bookkeeping material could be kept 

 perfectly safe; a place where it may always be kept so that 

 it can be found when wanted. A place for everything and 

 everything in its place, should be our motto; not a place 

 for everything and everything out of its place. Many men 

 and women too, have become distracted over the petty an- 

 noyances of having to hunt for pencil and paper every time 

 any writing had to be done. And it is no wonder that so few 

 know the real value of records. A lack of system has been 

 the strongest deterrent. Have a desk if you possibly can; 

 one that closes, so that thoughtless children or other in- 

 truders may be kept out. In this desk have writing paper, 

 pencils, erasers, pen and ink, anjl any other office necessities. 

 These silent forces will ever be ready to serve you and bring 

 much joy to the entire household. 



For the purpose of this method of bookkeeping, you will 

 need a set of cards containing enough to last a year. Have 

 a box large enough to contain these cards. Such a box may 



