Productive farming . manydisputes or law suits. Records regarding crops or stock willhelp to bring about the best financial results. A memorandvun book should be kept in which dates of the first killing frosts each fall; the dates of theopening of fruit buds in spring; the dates of bad spring freezes;the birth of all kinds of live stock; the dates when each fieldis sown and harvested; and many other important events ofthe year. 34-2 PRODUCTIVE FARMING Keeping Farm Accounts.—All farm accounts should beso simple as to require very little time in keeping them. Theyshould also be ea
Productive farming . manydisputes or law suits. Records regarding crops or stock willhelp to bring about the best financial results. A memorandvun book should be kept in which dates of the first killing frosts each fall; the dates of theopening of fruit buds in spring; the dates of bad spring freezes;the birth of all kinds of live stock; the dates when each fieldis sown and harvested; and many other important events ofthe year. 34-2 PRODUCTIVE FARMING Keeping Farm Accounts.—All farm accounts should beso simple as to require very little time in keeping them. Theyshould also be easily referred to, and give the desired infor-mation in a few moments. What is known as a single entrysystem is easy to understand and requires httle time. Whena calf is sold for cash the entry is made on that date in thecash account, Calf sold, $ The Column System is still more simple, but requiresa special ruling for the purpose. Any book with a numberof money columns will be easily adapted to farm Fig. 224.—Tlie column system of keeping farm accounts. The pages are wide and the names of accounts are writtenat the tops of the narrow columns. The left-hand page isfor the sales and receipts, and the right for expenses orpurchases. The photograph of the open page is shown inFig. 224. Down both sides the dates are written or printed,one line being used for each day of the month. The twopages show all the business of one month. Each departmentof the business is given an item column and a money similar book with other names for the columns shouldbe used in keeping the household expenses. The columnscould be headed: Furnishings, Wearing Apparel, Food, THE BUSINESS OF FARMING 343 Personal Expenses, Repairs, Education and Church, Reading,Sundries, and others. Exercise.—Using the Column System.—^Let studentsrule a sheet of paper for the column system, following theplan shown in Fig. 224. Then make ten or more appropriateentries, as practice work. Girls
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Keywords: ., bookcentury1900, bookdecade1910, bookidcu, booksubjectagriculture
