20 ILLINOIS STATE DAIKTMEN’S ASSOCIATION. 
The difference of nine hundred and five dollars between the two sides, 
represents the income from that source. 
Let the same be done with each department and at the close of the 
year the farmer will be able to tell, with some degree of accuracy, what 
line of farming pays him best and can govern himself accordingly. 
I spoke of this as part of a system ; make it complete and you have 
the double-entry book-keeping of our merchants and bankers. Inde , ed ’ la 
part of the system that I have outlined, you will occasionally get a doub e 
entry ; as for instance, the value of the sour milk appears to the credit ot 
the cows, and upon the debtor side of the hog account. And every 
expenditure of cash should appear upon the right side of the cash account, 
and upon the left side of some other account. 
The young farmer should be satisfied with nothing short of a complete 
knowledge of double-entry book-keeping, and its application to farm 
accounts. Sets of books thus Kept for a few years, would become invalu¬ 
able to him. Upon their pages he would be able to discern scores of in ex 
fingers pointing the way to financial success. 
But financial success is not all that is desirable or that the farmer may 
aspire. He who accumulates piles of gold may yet be poor, while he who 
has only a competency is usually much richer than he who is possesse 
a superfluity. That dairyman or agriculturist whose success is as broad as 
it is long, whose desires are not all in the one direction of gold, gold, 
shining gold, who lias learned to value money chiefly for its legitimate uses 
will build up for himself and his family a home that will be a center o 
culture and refinement. Home adornment, home entertainment and amuse¬ 
ment, the proper intellectual development of every member of the family 
will be provided for, and the sons and the daughters will be made to fee 
that farm life is not all “drudgery,” and that the city does not contain all 
the attractions for maturing manhood and womanhood. 
We must devote less time daily to manual labor, and require less of 
our sons and daughters. We must “ manure our farms with brains, lee 
with brains, and put brains into the butter, and teach our children to o 
likewise. Let them know that there is just as broad a field for the play o 
the intellectual faculties upon the farm, and in the dairy room, as there is 
in the watch factory, or behind the counter. Make them feel that it is as 
noble and as honorable to be an intelligent and successful dairyman as to be 
a merchant or a lawyer. Then will this unfortunate tide that is always 
settling towards the town and from the country, be in some measure 
checked. 
