. Australian Garden and Field. 374 Keeping Farm Accounts. In the face of the fact, that manv faniiers have been, and still are conductin}^- their business success- fully, perhaps, without keeping accurate farm accounts, there is some justification for the ijUestion: Why keep farm accounts at all ? Conditions have changed material- ly within the past decade. .More knowledjre and skill are now re- qui'retl to farm successfully t!ian were required of our forefathers. There arc g'ood reasons for keep- ing accurate farm records and ac- counts, inasmuch as they increase one's knowledge of his busine


. Australian Garden and Field. 374 Keeping Farm Accounts. In the face of the fact, that manv faniiers have been, and still are conductin}^- their business success- fully, perhaps, without keeping accurate farm accounts, there is some justification for the ijUestion: Why keep farm accounts at all ? Conditions have changed material- ly within the past decade. .More knowledjre and skill are now re- qui'retl to farm successfully t!ian were required of our forefathers. There arc g'ood reasons for keep- ing accurate farm records and ac- counts, inasmuch as they increase one's knowledge of his business, they 'reveal and help to stop many leaks, thcv show one exactly where The Hoover Potato Di^^er READY FOR THE Why continue digging with forks when you can secure the Hoover Machine which will not only save labor and aching backs but Dig your Potatoes without damage ? Call early and inspect, or write us for further particulars. Norman & Co., BANK STREET, ADELAIDE, SOLE IMPORTERS. THE GARDEN AND FIELD. he stands financially, and by de- termining the cost of production they help to fix the selling price. A careful analysis of the business of farming involves records and ac- counts with each separate; farm en- terprise, as well as with the whole farm. This means a record of the labour as well as the cash ex- pended on each enterprise, and means the opening of several ac- counts. These, records may be still furtheo: supplemented hy breeding and feeding records if thought de- sirable. Farm bookkeeping is, perhaps, different from ordinary bookkeeping, as everyone who has tried it knows. Maybe the farmer does not believe in any set rne- thod's. He may find it too com- plex to keep his record in the same complete form as a commercial man in the city, and more often than otherwise the farmer will come to the conclusion that he should develop his own system ac- cording to his needs and his in- clinations. But there are a few essentials, which exparience will teac


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