A PRACTICAL SYSTEM OF FAEM BOOKKEEPING. 



MISS CHARLOTTE P. GODDARD, SARATOGA, NEW YORK. 



It seems to me that no up-to-date farmer in these days 

 would question the value of a good system of bookkeeping; 

 no such farmer, if his farm is bringing him in a good profit, 

 but would be glad to know just where his best profit is, or, in 

 case there is little or no profit, to know where the leakage is. 

 But how to bring it about is often a difficult problem. His 

 day's work is a long one, often twelve, fourteen, or even more 

 hours. He does not feel like sitting down at his desk at the 

 end of such a day, and to stop during the day is impossible. 

 Oftentimes that sort of work is distasteful to him, which makes 

 it doubly difficult. On the other hand, to employ a book- 

 keeper is out of the question, not only on account of the ex- 

 pense, but because there would not be enough work to keep 

 one employed all the time. If he is fortunate enough to have 

 a wife or daughter who can do this work, and who has the 

 time as well, then his problem is solved; but usually, even 

 though she may be capable of doing the work, she has duties 

 of her own which require all her time. My suggestion, as a 

 solution of this problem, is that several farmers get together, 

 as they are beginning to do in other lines, and employ a book- 

 keeper co-operatively. For the past three years it has been my 

 great pleasure to serve one community in this capacity, and I 

 know that the people for whom I have been doing this work 

 will agree with me that the plan has worked splendidly. 



My work as a co-operative bookkeeper is the result of the 

 fact that several people in one community felt the need of 

 some one with a knowledge of bookkeeping and cost account- 

 ing who would come in and handle their accounts, and whom 

 they did not need to employ for the whole time, as each one 

 needed a bookkeeper only a few days of every month. By 



