FARM AND HOME MANAGEMENT 377 



2. Administration of the Farm 



The general tendency among American farmers is to in- 

 troduce the handling of too many enterprises and the culti- 

 vation of too much land. Our farms are larger than those 

 of any other country, and the amount produced per acre 

 less than in most other countries. 



Planning to get the most out of labor and soil. Good 

 administration gets the most out of every day of labor and 

 out of every acre of land. Each piece of work is carefully 

 planned. Fields are tilled and crops harvested at the right 

 time. A faulty machine is repaired before it breaks down. 

 Unprofitable cows and horses are disposed of and not kept 

 at a loss. ' Fertilizers are used whenever they will pay. Gar- 

 dens and orchards are sprayed when necessary. No poor 

 seed is ever planted. Herds and flocks are kept in good 

 health by care and sanitary conditions. The home is com- 

 fortable, convenient and well equipped. Members of the 

 family are given opportunity for recreation and amusement 

 as a rest from labor. 



Farm bookkeeping. Every enterprising farmer 

 should keep a system of records or book accounts. These 

 need not be elaborate, but they must be accurate. Without 

 this it is impossible to determine the sources of profits or 

 losses, and hence impossible to manage crops or stock in- 

 telligently. 



A system of book accounts will show whether the farm 

 is returning to the owner fair wages and reasonable inter- 

 est on the investment. A farmer who can make average 

 day wages, and in addition five per cent, interest on the 

 money invested, is ranked as a good farmer. Many make 

 much more than this, while others make less. 



The set of farm books should show an inventory at the 

 beginning of the year of all stock, grain, roughage and 

 the like on hand. At the end of the year another inven- 



