THE BUSINESS OF FARMING 



219 



keeping track of who owes him and whom he owes. It 

 becomes a simple matter of arithmetic to keep books, record- 

 ing debits and credits. Men in the more up-to-date business 

 of farming are doing more than mere bookkeeping ; they are 

 keeping careful cost accounts and other records for the pur- 

 pose of learning how to conduct the business more efficiently. 

 Every farmer can make some estimate of costs and what 

 things are paying him. There are many kinds of records 

 that are desirable on farms, such as milk records of indi- 

 vidual cows, feeding records, breeding records, crop yields, 

 weather records, orchard records, drainage maps, perform- 

 ance records of animals, etc. 



In all simple bookkeeping use the left hand page of the 

 book for debits, and the right hand page for credits. 



Enter on the left hand page cash 

 paid by you to the account, 

 goods sold by you, work done 

 by you, or any item for which 

 you are not paid. 



Enter on the right hand page 

 cash paid to you by the ac- 

 count, goods delivered to you, 

 or any items for which you 

 must pay. 



The following are some examples of accounts and records 

 advisable in farm business. 

 1. A personal account with a hired man. 



Harry Farrington 

 Commenced work April 1, 1915 at 



a month 



April 11 Cash $10.00 



" 30 Cash 40.00 



May 3 Cash 8.50 



" 15 Cash.. . 20.00 



May 1 One month's work, 



April $50.00 



June 1 One month's work, 



May . . 50.00 



