Silage, hay and other roughage may be credited to tillage and 

 charged to fodder account at market prices, less manurial value if 

 to be fed. 



Fodder account may be credited and stock charged as fed. 



Stock should be credited with manure. Government j^amphlet 

 for values. 



Manure account may be credited and charged where used. 



Cement manure pits pay 50 per cent dividends. In other words, 

 extra value in two years' manure pays for cost of construction. 



Stable may be credited and other departments charged with work 

 done. 



Stock to be fattened may be handled as follows: credit daiiy 

 and charge live stock; credit sheep, charge mutton, etc., weighing if 

 possible at time of transfer and charging feed and care to new 

 department to ascertain cost of fattening. 



Date and customers' name columns may appear on either right 

 or left page of journal as debits or credits permit of space. 



Improvements should be kept track of in order to give a clearer 

 idea of the selling value as well as to show where the profits go. 



Expenses should be charged regnlarly with such amounts for taxes, 

 insurance and interest (on money invested, even if no mortgage) as 

 will anticipate them in full when due. 



If you can't show profits besides wages for yourself and interest 

 on the money invested, poor crops and accidental loss of stock may 

 wipe out your living expenses even. 



Charge expense regularly with depreciation in such amounts as 

 will cover average expectation of life of the stock, usefulness of 

 equipment and repairs of the buildings. You have thus set aside 

 before drawing profits a fund out of which stock and implements 

 may be replaced and repairs made. It is like putting money in 

 the bank. 



Should you wish to draw profits from the business it is well to open 

 a surplus account and a percentage of each period's profits may be 

 charged to it. This provides you with a steady drawing account 

 when bad crops and losses cut profits, even when losing. 



Keep your personal drawings and expenses within earnings. 



Whether or not you have a dollar in the bank, if instructions are 

 followed as outlined, it is in the business and you haven't become 

 your own worst customer. You don't allow the hands overdrafts. 



File columns are to jDrovide a close watch on total amount of 

 money owed you at any time. Check over customers' accounts 

 occasionally and see that total amount agrees with difference be- 

 tween footings of journal file columns. 



Customers' charge entries may be made thus: credit amount of 

 sale in proper department column of journal, write customer's name 



