No. 4.] FARM ACCOUNTING. 123 



ADDRESS OF MR. HERBERT G. WORTH. 



Mr. Secretary, Ladies and Gentlemen: The subject this 

 morning is farm accounting. To my mind there is nothing that 

 should interest the farmer any more than farm accounting. 

 The farmer is the most peculiar man, I believe, that is in 

 business to-day. As a rule, he goes about his business in a 

 haphazard manner and never knows where he stands. If any 

 merchant should have the amount of money invested in a 

 business that the farmer has and could not tell at any time 

 where he stood, we would certainly look for failure from such a 

 man. And I believe that many times the failure of the farmer 

 is due to the fact that he does not know what is paying and 

 what is not. But we are in hopes that the farmer can be 

 educated so that he will know just as well as any other business 

 man where he is. And this morning we are to hear a paper 

 read on farm accounting, which I hope will be of great benefit 

 to each of us. I take great pleasure in introducing Miss 

 Charlotte P. Goddard of Saratoga Springs, New York. 



