230 MASSACHUSETTS AGRICULTURE. 



one of the best means to be used to reach the front ranks, is to 

 commence and continue to keep a well-arranged, simple and 

 accurate system of farm accounts. 



It must be admitted that it is more difficult to arrive at the 

 exact cost of a certain crop or animal, than for the merchant to 

 get at the cost of his articles ; for instance, in raising a calf, it 

 would take a great deal of time to keep an account of every 

 quart of milk, every pound of hay, every ear of corn, pint of 

 meal or bushel of roots consumed, together with every hour of 

 time employed in feeding, watering and otherwise tending it, 

 until it reached maturity. In such cases an approximation can 

 be reached, near enough for all practical purposes. 



Sometimes we see accounts, even in agricultural reports, in 

 which everything a farmer raises is set down at the market 

 value ; for instance, the number of tons of hay, the number of 

 bushels of corn and potatoes, and everything that is raised, 

 without a corresponding debit of what is used in keeping the 

 stock through the year ; making it appear as if the net income 

 was very large, when, in reality, nearly all is used upon the 

 place. 



The plan which I propose to present, is one which I have, in 

 part followed for some years, and has answered every purpose. 

 It is so simple that a person whose education is very limited 

 can adopt it. 



Purchase a blank book of about two hundred pages, ruled as 

 common writing paper, or, if desired, with the addition of one 

 line up and down, each side of the page. Let the book be paged, 

 writing the numbers plainly, and place an index at the com- 

 mencement. Following, should be an inventory of the value of 

 the farm, the stock and farming implements, leaving a few blank 

 leaves for inventories in future years. Next may follow what 

 may be called a memorandum or journal in which should be 

 noted all transactions which are important enough to be remem- 

 bered. This will require no debit or credit, but is sim'ply a 

 history, important for reference, and will serve to prove the 

 times and nature of any transaction. Near the middle should 

 commence the cash book or farm account, in which every sale 

 is credited to the farm, and every expense is debited. In this 

 account should be the grocer's and butcher's bills, and all 

 expense for boarding every one required to conduct the farm. 



