THE BUSINESS OF FARMING 



221 



Potatoes 1911 14 acres (Righthand page) 



3. An account with chickens. 



Six Hens 



Egg Sale $ 2.50 



" 1.80 



" 2.10 



Young Chicks... 6.00 

 " ... 3.00 



Eggs Used 4.00 



$19.40 



No special forms are needed for farm records. An ordinary 

 account book ruled with places for dates, items, and money 

 columns will answer. As many details as possible should 

 be entered into the item column to make the accounts most 

 valuable. The whole subject of farm accounts leads one 

 easily into complexities that call for special treatment, but 

 in this brief study the student is merely introduced to the 

 subject and urged to adopt rational systems of accounting 

 when he assumes the business of farm management. 



