KEEP ACCOUNTS.

Globe, Volume XXIII, Issue 2196, 10 March 1881, Page 4

KEEP ACCOUNTS.

In our position of farm manufaclurorsand merchants (says the "American Agriculturist "), it is well to take account of_ stock j to figure up and put down on paper in some form, however simple, a catalogue of everything we have, small and large, with its present value—indeed, every implement, every animal, produce, and cash on hand and dues to us, the farm itself, each field and the value invested in growing winter orops upon it, 40. On the other hand, set down every liability, and strike a balance. One great effort of the ooming twelve months will be to increase the stock on hand and decrease the liabilities. If not done hitherto, begin with Jannary Ist, to note down, each day, every transaction, the work of the day, what is sold or bought, of or to whom, and its price, whether paid for or not, etc The writer of this kept suoh a journal, on a farm of 238 sores, from the age of 14 years onward. At first it was only written on foolscap sheets. A rough plot of the fields was made and each one numbered, and the amount of ploughing and sowing, sood, manure, &0., expended on eaoh and every field were written down at night. All the larger animals were named. The sheep, swine, and poultry, too numerous to name, were classified for reference. In brief, everything on the farm was noted down on paper, and everything done or transpiring was daily entered with the pon. It furnished entertainment, and the sheets became valuable for reference in many oases. A simple style of farm book-keeping grew out ef it, which was of decided utility ; but we will leave that for the present. We would be •xoeedingly pleased to know that every farm reader of this, or some one in his family, would start such a comp'ete memorandum, beginning January Ist, 1881. We know its usefulness by experience, and what good it «ads *.