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cows. At the slight increase in cost of grain fed, of ^10 

 per head, these cows averaged 3000 qts. each, worth ^90 

 and each returned a profit of $20, making up the first year, 

 the $)100 extra capital invested, and f 20 more. Now if it had 

 not been for this man's book-keeping he would have kept 

 plodding along just even. With his eyes open and his 

 business before him in exact and comprehensive accounts 

 he uses the knowledge he has obtained and is soon on the 

 road to success. To the farmer as well as to other men 

 knowledge is power. 



HOW TO KEEP EARM ACCOUNTS. 



The great bugbear in Farm Book Keeping has been the 

 amount of time necessary to do it. ^ But books can be so 

 prepared that it will not require over 20 minutes per day 

 to keep a complete and comprehensive record of one's 

 business. All cash accounts should be balanced once 

 each month. Crop and stock accounts need not be 

 balanced but once each year and this can be done 

 in the cold stormy days of winter, when your time during 

 a part of each day is of but little value. To get the best 

 knowledge of your business it will be necessary for you to 

 keep the following accounts. First, astrictcash account. 

 In filling out this account, it will save a vast amount of 

 labor in making out your farm accounts at the end of the 

 year, if you put all personal and family expenses in one 

 column, and all farm expenses in another, and all 

 receipts from the farm in one column and all receipts 

 from outside sources in another. In all cases write 

 plainly the name of the articles bought and sold. Second, 

 you should keep a credit account that you may remember 

 whom you owe and who owes you. Third, you should 

 take an inventory at the commencement of the year and 

 another at the close, the same to include all resources and 

 liabilities on each date. Then you will be able to tell 

 your loss or gain. Fourth, you should keep a separate 



