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ACCOUNTS

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FARM ACCOUNTS

A MANUAL FOR FARMERS

AND THOSE DESIRING A

Simple Method of Keeping Accounts

PREPARED FOR THE CLASSES OF THE SCHOOL OF AGRICULTURE

UNIVERSITY OF MINNESOTA, AND ADAPTED TO

HIGH SCHOOLS AND BUSINESS COLLEGES

J. A. YYE

II

Secretary of the Agricultural Department of the University of JVIiij»;i^sota,
and Author of Creamery^ 4cc'ovnHng '. > ; ■

SECOND EDITION

PUBLISHED BY THE AUTHOR

ST. ANTHONY PARK

ST. PAUL, MINN.

1910

Copyrighted 1906 by J. A. Vye

• •• •

#♦. -^

To the younoT' men and women on the farm, who are
struggling with nature to yield up her treasures, this
. book is affectionately dedicated by the author.

25456#

PREFACE

Ever since the latter part of the fifteenth century, when
the Venetian traders, the greatest merchants of their time,
evolved a system of double entry book keeping, the subject
of accounting has grown in breadth and importance until
to-day no business of any extent is successfully carried on
without the aid of a perfect system of accounting. Even
the small trader in the country village recognizes its im-
portance, while the farmer has hardly begun to appreciate
the benefits that may be derived from a thorough under-
standing of his transactions gained only by a sj^stem of
accounts.

Most of the efforts to adapt or improve the various
methods of keeping accounts have been along lines em-
ployed by the great business concerns in our large cities.
The tendency of the modern bookkeeping development has
been to reduce the labor of the dealer who employs clerks
and special book keepers to look after the details of his
business.

With the soil replete with the food for vegetable life,
there seemed to be little necessity for careful husbandry;
but as successive jears of tillage depleted the earth of its
richness the need for more knowledge of farming became
apparent. With this depletion came man's determination
to know more of nature and with the progress of civili-
zation he has had better opportunities for advancing. He
is learning that business success depends upon the, ability
to act at the proper time ; that this ability is only acquired
by gaining a complete insight into every detail of his
affairs. He must, therefore, keep accounts. He must be
thoroughly familiar with every phase of every enterprise

FAEM ACCOUNTS.

he undertakes. If he is not, his decisions are not based
upon understanding, but upon chance. Some feeble at-
tempts have been made to adapt a system to his needs but
only where the transaction involved was great enough to
warrant the employment of a special book keeper has suc-
cess been apparent. And these records were made more
with a view of accounting for the wages due employees,
purchases made, and monies received from the sale of
products than for determining profit and loss on production.

This book is an attempt to provide a system of account-
ing directly applicable to all farm conditions; so simple
that any man of ordinary ability can apply it; and so
short that its value as a time-saver will at once be apparent.
The data used as examples were taken from the operation
of a farm in this state. Nothing has been changed for the
sake of appearances. All the problems of farm account-
ing resulting from actual experience, have here been faith-
fully met, and the many vexatious details that must be
carefully considered and heeded have been handled in a
way that will appeal to all who have tried to accomplish
the same results without knowing how it should be done.
Even the preliminary practice work, such as cash, personal
account with a neighbor, business account with poultry,
etc., is taken from actual life and represents everyday
transactions without any adornment to make them appear
as if on dress parade. In short, the data are real, live actual
records from the farm put into form as a guide to the
farmer desiring to know how to keep an accurate account
of his business. The day-book, the journal, and the cash-
book usually considered indispensable to complete account-
ing are discarded, and the records made direct on cards,
which combine all the essential features of the foregoing
books and the ledger as well. The essential features of this
work have been used in the class room for a number of
years with much greater success than when the older
methods combining the use of the journal, day-book, cash-
book, and ledger were used.

In the preparation of this volume grateful acknowledg-

FARM ACCOUNTS.

ment is made of the untiring efforts of Mr. C. L. Bingham,
a student in the College of Agriculture, in collecting and
arranging material for this work and in preparing forms,
etc., for the printer, and to Mr. F. B. Headley, and Mr. E.
C. Parker both of the Agricultural Division who have also
given material assistance in supplying data taken from
actual farm operations.

Grateful acknowledgment is made to The Bureau of Sta-
tistics of the United States Department of Agriculture for
the collection of valuable data here used. Without such a
comprehensive assemblage of facts concerning farm opera-
tions this work would not be possible. To W. M. Hays, As-
sistant Secretary of the National Department of Agricul-
ture I Avish to express my most grateful thanks for help and
constant encouragement.

St. Anthony Park, St. Paul, Minn., May 1, 1906.

INTRODUCTION

This system provides for the use of properly ruled cards
5x8 inches in size to be kept in a cabinet or box, and but
one account written on each card. It is based on the
double entry system — an equality of debits and credits in
the ledger. This is advocated as the best for farmers be-
cause it is comprehensive. It considers the entire business
aspect of the farm. It does not confine itself to a few
selected financial operations. AYithout considering all
matters pertaining to his affairs, a farmer cannot gain the
exact knowledge so necessary in determining the proper
thing to do. To rise above the realm of chance, he must
know.

However, if he doesn't know, and what is worse, doesn't
care, and won't try to know, let him consent at least to
keep a Cash Account. This will surely be the torch to
lighten the way to a better and more complete understand-
ing of his affairs.

The Unit system, with cards ruled and used as in the
illustrations which follow, most nearly meets the demand
for a convenient plan of farm accounting. The cabinet or
box in which the cards are kept furnishes a permanent and
secure place convenient for instant use or reference. The
classifications can be made to suit the needs of any farm.
Closed accounts are placed by themselves so that nothing
but open accounts are at the front for daily use. For
learning the principles of accounting, the Unit system as
here illustrated, has proven both in private and class work
to be more adequate and clear in every way than the old
book plan, while the elimination of unnecessary processes
makes it the most convenient and practical in every day
work.

FARM ACCOUNTS.

The cards used in making a complete business record on
the farm depend on the number and nature of the enterprises
to be carried on. These consist of principal and auxiliary
forms numerous enough to make easy the keeping of a clear
and comprehensive record.

In the illustrations which follow the principal card form
is the Original Entry Farm Ledger. On this form ac-
counts are kept showing the debits, credits, and balances,
pertaining to each department of the business and to each
person dealt with on account. The auxiliary forms are
the Statement Card used for inventories, trial balance,
and business and financial statements; Report Card used
for memoranda showing the labor time given the various
enterprises and the yield and consumption b^^ quantity of
such products as yield themselves to such form of record;
Dairy Statement Card used to record the weight of milk
given by each cow at a milking ; and the Feeding Statement
Card used to record the weight and value of feeds fed to
live stock.

The Hibbard family consists of man, wife, boy 19, boy
11, girl 17, and girl 15 years of age. The girls go to school
in the village, driving in during good weather 2^ miles,
otherwise boarding in town. The young boy goes to the
district school. Father and youngest daughter sick during
February and March, 1904. Older boy helps father run
the farm. Makes money chiefly from dairying. Has cream
separator and makes and sells butter in winter; in summer
sells milk at creamery at so much per pound for butter fat.
Most of his neighbors send milk to the city at 8c per gallon
\n summer and 10c in winter. He has about 100 acres in cul-
tivation ; pasture 37 acres ; meadow 14.77 acres.

Has good house heated by furnace ; good barn, machinery,
etc; piano and good furniture.

CONTENTS.

"Ploughing," (Illustration) Frontispiece.

Preface vii

Introduction xi

Students' Cash Account 1

Personal Account 10

Business Account 20

Complete Set of Accounts 27

Complete Business Record 35

Practice Work, January 38

Open Ledger 46

"Returning To The Fold," (Illustration) 67

Closed Ledger 78

"The Escaped Cow," (Illustration) 96

Practice Work, February and March 97

Practice Work, April, May and June Ill

Weights of the Bushel 133

Materials used in Farm Accounts 135

Statutes Governing Weights and Measures in Minnesota 139

Pedigree and Note Form , 141

Answers to Preliminary Work 142

FARM ACCOUNTS,

CHAPTER I.

STUDENT'S CASH ACCOUNT.

The principles of accounting are easiest learned by prac-
ticing the record of business transactions which are familiar.
Every student at school necessarily spends money. The
charges for the various items of school expense, as board,
books, book rent, and for such incidentals as clothing, sta-
tionery, postage, car fare and entertainment, require the fre-
quent handling of money. The amounts thus spent by each
student are important matters for record. Because these
things are familiar to all, our first lesson illustrates the
proper manner of writing an account of cash receipts and
expenditures while at school.

HOW TO RULE PAPER FOR AN ACCOUNT.

An account may be written on any clean sheet of paper of
suitable size, if properly ruled. For example a sheet of let-
ter or examination paper may be ruled as follows : Draw a
double head line across the paper one to two inches
below the top. Then, beginning at the left-hand edge, meas-
ure in to the right five-eighths of an inch, and from this
point three-eighths of an inch further in, and draw perpen-
dicular lines through each of these points of measurement
from the double head line to the bottom of the sheet. From
the right-hand edge of the paper measure in to the left
three-eighths of an inch, then five-eighths of an inch further
in, then three-eighths of an inch further, then five-eighths
of an inch further, drawing perpendicular lines through each

"Economy, not grasping stinginess, leads to success."

FARM ACCOUNTS.

of these points of measurement, as on the left side, making
the second and fourth lines double. These measurements
ma3' be varied somewhat as the size of the paper requires.
They will give the neatest appearance in the majority of
cases and present a sheet similar to the page of an account
book.

HOW THE RECORD IS MADE.

The illustration shows how the transactions of Student
No. 1 during October should be entered in the account. The
heading, "Cash," is written at the top of the page. The rul-
ings have divided the page into columns which are to be used
as shown in the illustration. The year is written in small
figures at the top of the left-hand column. As transactions
occur, the name of the month is written in the left-hand col-
umn, the day of the month in the narrow column on its right,
an explanation in the wide column, and the amount in dol-
lars and cents in one of the two money columns at the right-
hand side of the page. These money columns are divided
into two parts. The wider part on the left is used for that
part of the amount expressed in dollars, while the narrow
part to its right is used for that part of the amount ex-
pressed in cents.

It is fundamental that the student should understand at
the beginning how to determine in which of the money col-
umns the amount which the transaction involves should be
entered. He should think of "cash" as a person, and of the
account as being his account with a person named "Cash."

With the idea in mind as just stated, when the account
is opened, any money on hand is given over to "Cash" and
"Cash" is therefore in debt for it. When money is received
for labor, from home or from any other source, "Cash" be-
comes indebted for each amount as received. This estab-
lishes the principle that an account should he debited tvith
what it receives. By custom the left-hand column is used

No great work worthy of praise or memory but came out of a poor
cradle. — Dr. Johnson.

FARM ACCOUNTS. 3

for the debit amounts. The abbreviation "Dr.'' is used to
signify debit.

Since a debtor reduces the amount of his indebtedness by
such amounts as he returns or pays out in favor of the one
who credits him, it follows that ^^an account should he credited
with ichat it gives.'' When money is paid out the record
should be so made that payments will stand by themselves
in contrast to the amounts received.

By custom the amounts of payments are placed in the
right hand money column. The abbreviation "Cr." is used
to signify credit.

BALANCING.

It is a business-like custom to go over a cash account at
stated times to determine its balance. This balance is the
difference between the debit and credit sides of the account,
and should be exactly equal to the amount of cash on hand.
In the affairs of a student it is good practice to balance the
cash account at the end of each month. The illustration
shows a correct entry for every transaction during October
in the first student's account, and the balance of cash left
over for his use in November. The illustration and the
memorandum of transactions for October should be care-
fully studied. The student should be able from this study
to tell readily in class what transactions should be debited
and what credited during the month of October.

PRACTICE WORK.

Rule a sheet according to the foregoing directions for rul-
ing. It will then resemble the illustration. Beginning with

Note. — Cash simply represents value, and is not necessarily a
value. It is a medium of exchang-e. All the cash you have should
therefore be held as in debt to you until you have paid it out.

Note. — A cash account shows the amount of cash received and
cash paid during a certain time. As it is impossible to pay more cash
than is received, it follows that if at any time the amount shows that
there is a difference between the total amount received and the total
amount paid, this difference should be equal to the amount of cash
on hand. It is customary to speak of this difference as a "balance."

"The sorrow of today brings the smile of tomorrow.**

FARM ACCOUNTS.

the cash balance left over from October, make entries for all
the November transactions, and balance the account at the
close of the month, as is done in the illustration. In like
manner make a correct account for each succeeding month
for the school year, beginning each with the balance left on
hand from the next preceding month. When the first stu-
dent's account has been completed, make out the accounts
for those which follow.

STUDENT NO. 1, SCHOOL YEAR 1902 03.

Oct. 1, cash on hand |50.63; paid for railroad fare |o.04;
street car fare 5c ; drayage of trunk 25c .... Oct. 2, paid
school fees as follows: Hospital fee 50c; board |12.00;
deposit |5.()0; incidental fee |1.50. . . .Oct. 4, bought note
book 15c; drawing paper 5c; pencil 5c. . . .Oct. 6, paid for
soap 10c; shoebrush 15c; car fare 10c....Oct. 7, lecture
tickets |1.50. . . .Oct. 9, sold Sergeant's stripes 50c. . . .Oct.
12 paid for car fare 20c ; church contribution 5c ... . Oct. 13,
paid for postage 6c. . . . Oct. 18, paid for tablet 5c; postage
8c; class colors 25c. . . . Oct. 20, paid for fruit 25c. . . .Oct.
22, paid for key ring 5c ... . Oct. 26, paid church contribution
25c .... Oct. 27, paid for pocket comb 5c ; tie 50c ; car fare
10c Oct. 31, paid for map 10c; clothing 72c; books |3.20.

Nov. 2, paid for car fare 15c. . . . Nov. 4, paid for composi-
tion paper 5c ... . Nov. 5, paid for board |12.85 .... Nov. 9,
paid for cleaning watch |1.50; car fare 25c. . . .Nov. 11, paid
for postage 4c. . . .Nov. 13, paid for tablet 25c ; entertainment
10c....Nov. 14, paid for car fare 10c; lecture 25c; lunch
10c. . . .Nov. 17 paid for car fare 10c; pencil 5c; barber 25c
Nov. 21, paid for lecture tickets 75c; car fare 10c; lunch
15c. . . .Nov. 22, paid for shoe repairs 60c; tablet 5c. . . .Nov.
24, paid for money order 25c ; car fare 20c .... Nov. 25, re-
ceived from home |46.00. ...Nov. 27, paid for school supplies
48c; car fare 10c. . .. Nov. 28, paid for Sergeant's stripes 50c.

Dec. 1, paid for watch chain fl.OO; cuff buttons 50c;

"Discontents arise from our desires oftener than from our needs."

FARM ACCOUNTS.

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glasses 13.50 ; physician $4.75 ; car fare 20c Dec. 2, paid

car fare 10c Dec. 4, paid for board |12.30; postage 10c;

"He that pelts every barking dog must pick up a great many stones.**

FARM ACCOUNTS.

received for work f 1.38.... Dee. 6, paid for judging book

11.05 ; tablet 6c ; clothing 37c Dec. 7, paid for car fare 15c

Dec. 8, paid for money order 57c; car fare 10c; tablet

5c; pictures 30c Dec. 9, paid for pencil holder 15c. . . .

Dec. 11, received for use of lecture ticket 10c; paid for iron
25c ; Prohibition League 15c .... Dec. 12, paid for spread 7c ;

car fare lUc Dec. 15, paid for neckties |1.00 ; collars 25c ;

fruit 25c; horse book |1.00; car fare 15c; received money
order 22c Dec. 18, paid subscription to Breeders' Ga-
zette for one year fl.OO; confectionery 10c; fountain pen

|1.80 Dec. 19, paid for railroad ticket home and return

16.70; car fare 10c.

Jan. 1, bought present for mother 75c .... Jan. 2, received
from home |12.00; paid for board |7.79; car fare 5c; inci-
dental fee |1.50; expenses at stock sale 95c. . . .Jan. 3, paid
for account books 35c ; ruler 5c ... . Jan. 5, paid for postage
20c.... Jan. 8, bought note book 5c.... Jan. 11, paid for
rent of apron 5c ... . Jan. 12, paid for shoe strings 5c ; black-
ing 10c; matches 2c; car fare 10c. . . .Jan. 14, paid for ink
10c .... Jan. 17, paid for confectionery 10c ; car fare 10c ....
Jan. 20, paid for eraser 5c.... Jan. 21, paid Y. M. C. A.
dues fl.OO. . . .Jan. 25, paid for dinner 15c; car fare 5c.

Feb. 1, paid for clothing fl.OO; car fare 5c Feb. 2, paid

for pictures 50c; picture holder 10c; sundries 42c; car fare
10c .... Feb. 5, paid car fare 10c .... Feb. 8, paid for car fare

10c; peanuts 5c. . . .Feb. 11, paid Y. M. C. A. dues 50c

Feb. 14, received from home |12.00 ; paid for board |12.16
Feb. 16, paid for trunk rope 39c; fruit 5c; barber 25c;
literary society 5c; car fare 10c. . . .Feb. 23, paid for pencils

7c; tablet 10c; clothing |2.00 Feb. 24, paid for postage

31c .... Feb. 25, paid class dues 20c ; envelopes 5c ; received
from home |20.00; loaned to room-mate |5.00.

Mar. 1, paid car fare 10c Mar. 12, paid for board |11.48 ;

received for military books 35c ; Sergeant's stripes 50c ....

Mar. 13, paid for Britton's Manual |2.00 Mar. 16, paid

for belt 25c; barber 25c; candy 10c; car fare 10c. . . .Mar.

He who is afraid of doing too much, always does too little. — Hubbard.

FARM ACCOUNTS.

17, received for trunk rope 15c ; paid for basket ball tickets
15c ; lunches 45c ; car fare 35c .... Mar. 18, received from
room mate amount loaned him on Feb. 25 |5.00; paid for
fruit 15c. . . Mar. 19, received from secretary deposit f8.80;
paid for test tubes 6c. . . .Mar 20, paid for collars 25c; car
fare 20c; clothing 50c; railroad ticket home |5.01.

STUDENT NO. 2, SCHOOL YEAR OF 1902-03. .

Oct. 1, cash on hand |38.10 ; paid for railroad fare |4.18 ;
car fare 5c; headache capsules 25c; penknife 50c; drayage
for trunk 25c .... Oct. 2, paid for board and school fees
120.00; parasol 75c; curtain 65c; ribbons 38c; sundries
20c; napkins 52c; car far 10c; postage 4c.... Oct. 3, paid
for botany note book 15c ; car far 5c ... . Oct. 5, paid for
postage 3c. . . .Oct. 6, paid for stationery 30c; postage 10c;
literary society tax 5c; eraser 5c; note book 5c. . . .Oct. 9,
paid for trunk storage 25c. . . .Oct. 10, paid for ruler 5c; tab-
let 5c ... . Oct. 12, paid for car fare 10c ; church collection
10c. . . .Oct. 13, paid for lecture course ticket 75c; pocket
book 48c; cap 75c; lunch 10c; car fare 10c....Oct. 19,
paid car fare 5c. . . .Oct. 20, paid for class colors 25c; col-
lar 5c; emery bag 5c. . . .Oct. 25, paid for sewing box 15c. . . .
Oct. 26, received from brother |15.00 ; paid for car fare 10c ;
collection 5c. . . .Oct. 27, clothing $1.40; sewing book 55c;
tape line 5c.

Nov. 3, paid for postage 10c; pens 5c; Y. W. C. A. dues
25c; board |12.85. . . .Nov. 5, paid for account books 50c. . . .

Nov. 6, paid Y. W. C. A. 6c Nov. 9, paid for car fare 10c;

collection 5c. . . .Nov. 10, paid for postage 4c; cotton 5c. . . .
Nov. 13, paid for entertainment ticket 10c .... Nov. 16, paid

car fare 10c. . . .Nov. 17, paid for postage 2c Nov. 23,

paid for car fare 5c; collection 5c; publication society 25c;
Nov. 24, paid for postage 2c.... Nov. 26, paid for sta-
tionery 20c. . . .Nov. 27, paid for postage 2c. . . .Nov. 29, re-
ceived from home flS.OO.

•'

''None so busy as those who do nothing."

FARM ACCOUNTS.

Dec. 1, paid for clothing |1.49 ; postage 10c ; eraser 5c . . . .
Dec. 2, paid for board |12.30 .... Dec. 6, paid literary society
dues 10c .... Dec. 8, paid for postage 4c ... . Dec. 12, paid for
postage 2c. . . .Dec. 19, paid literary society tax 15c; post-
age 5c. . . .Dec. 20, received from home |6.00; paid for car
fare 20c; railroad ticket home and return |5.60. . . .Dec.
22, paid for underwear fl.OO; present 50c; loan to brother
70c. .

Jan. 2, paid for car fare 5c. . . .Jan. 3, received from home
112.00; paid for baggage transfer 25c; board |11.05....
Jan. 6, paid for pencil 15c; note book 5c. .Jan. 11, paid
for car fare 10c; collection 5c. . . .Jan. 12, paid for postage
10c; car fare 10c. . . .Jan. 26, paid for darning cotton 5c;
postage 2c ... . Jan. 28, paid Y. W. C. A. dues 25c.

Feb. 2, received from home |15.00; paid for mending

shoes 35c Feb. 5, paid for board |12.04 Feb. 6, gave

Y. W. C. A. 10c. . . .Feb. 8, paid for car fare 10c; collection

2c Feb. 12, paid for car fare 20c Feb. 13, paid for

literary pin 50c. . . .Feb. 16, paid for clothing |4.00; car fare
10c .... Feb. 17, paid for postage 2c.

Mar. 1, paid for postage 10c .... Mar. 6, received from
home 114.00. . . .Mar. 7, paid for board |11.48; medicine 65c
Mar. 8, paid for car fare 10c; collection 10c....Mar. 9,
paid for pictures 30c ; car fare 10c ; sundries 15c .... Mar.
14, paid literary society 5c; Y. W. C. A. 6c. . . .Mar. 17, paid
for car fare 10c ; received from home fl.OO .... Mar. 19,
paid for car fare 5c; clothing 85c; gardening book 25c;
comb 9c ; paper 3c ; received from secretary deposit and ex-
cess payment on board |8.66. . . .Mar. 20, paid for railroad
fare home |4.18 ; car fare 5c.

STUDENT NO. 3, SCHOOL YEAR 190405.

Oct. 3, cash on hand |49.18; paid for R. K. fare |5.15;
supper 30c.... Oct. 4, paid for meal ticket |11.85; school
fees ^5.00 ; hospital fund 75c ; deposit with secretary |5.00 ;

A man can not leave a better legacy to the world than a well edu-
cated family. — Thomas Scott.

FARM ACCOUNTS. 9

book rent 25c; account books 50c; drawing paper 5c....
Oct. 5, paid for books |2.15; ruler 15c. . . .Oct. 8, paid for
lecture ticket fl.OO. . . .Oct. 10, paid deposit on military suit
|2.00; car fare 10c; drawing ink and pens 5Gc. . . .Oct. 16,
paid for dinner 40c; car fare 10c. . . .Oct. 19, paid for class
colors 25c. . . .Oct. 23, paid for tennis shoes |1.25; car fare
15c; candy 10c. . . .Oct. 24, received for labor 65c. . . .Oct. 25,
received from home |20.00. . . .Oct. 29, paid for Nov. meal
ticket 112.00; Oct. 31, received for labor 65c.

Nov. 3, paid for apples 30c; car fare 15c.... Nov. 7, re-
ceived for labor 65c; paid balance on military suit |9.25;
car fare 10c ; popcorn 5c ; gloves 25c .... Nov. 9, received
for labor 12c.... Nov. 12, paid for suspenders 50c.... Nov.

13, paid for candy 10c. . . .Nov. 14, paid for repairing shoes
fl.OO; hair cut 25c; paper 5c.... Nov. 18, paid for collars
25c; clothing 25c; lamp shade 15c. . . .Nov. 21, received for
labor 75c. . . .Nov. 23, paid for ear fare 20c; stationery 9c.
....Nov. 25, sold sheet drawing paper Ic; paid railroad
fare to Chicago and return |5.00. . . .Nov. 27, borrowed of
brother |2.00. .. .Nov. 30, paid incidental expenses on
Chicago trip |5.17.

Dec. 2, received from home |25.00; paid for meal ticket
$8.20; literary society tax 10c; returned to brother |2.00
Dec. 6, paid for pictures 50c ; drawing paper 5c . .
Dec. 7, paid for paper 5c. . . .Dec. 10, paid for candy 10c. .
Dec. 12, paid for book 25c: car fare and lunch 33c. . . .Dec

14, paid for postage 2c. . . .Dec. 18, paid for car fare 20c
candy 10c .... Dec. 19, paid for car fare 10c ; charity 10c
clothing 60c; presents |1.80. . . .Dec. 22, paid for hair cu
25c. . . .Dec. 23, paid for card ledger 25c. . . .Dec. 24, received
from home |2.15 ; paid for subscription to Christian Herald
f2.00; ink 15c; railroad fare home and return |6.90; break-
fast 50c. . . .Dec. 25, paid Sunday school collection 5c.

Jan. 1, paid Sunday school collection 5c.... Jan. 2, re-
ceived from father |22.00 Jan. 3, paid for breakfast 30c;

meal ticket and hospital fee |13.00. . . .Jan. 4 paid for note

More die by food than famine."

10 i^^AEM ACCOUNTS.

book lOc .... Jan. 5, paid for candy 5c ... . Jan. 6, paid for pa-
per Ic ; class supper 25c .... Jan. 8, paid for car fare 10c ....
Jan. 9, paid for pictures |2.00; paper 5c; car fare 10c. . . .
Jan 11, paid for car fare 15c. . . .Jan 13, paid for picture
15c .... Jan. 16 paid for car fare 15c .... Jan, 23, paid for pic-
tures |1.50; ruler and tri-square 72c; car fare 10c; watch

fob 50c; apples 50c; tablet 12c; Flinch 35c Jan. 24,

paid for postage 26c ; paper 2c ... . Jan. 27, received from

home 120.00; paid for lemon 3c; meal ticket |11.48 Jan.

30, paid for medicine fl.OO ; lemons 20c ; paper 10c.

Feb. 1, paid for eraser 5c ... . Feb. 3, paid for doctor |1.50 ;
medicine 45c ; dinner 20c ; barber 35c .... Feb. 4, paid for
coat hanger 5c ... . Feb. 6, sold envelopes 4c ... . Feb. 12, paid
for book 25c; supper 25c; car fare 10c. . . .Feb. 13, paid for
car fare 30c. . . .Feb. 14, paid for entertainment ticket 25c;
Feb. 16, paid for theater ticket 50c; car fare 15c; can-
dy 10c. . . .Feb. 18, paid for basket ball ticket 20c; bolts 15c
Feb. 22, paid for apples, 50c;. . . .Feb. 23, paid for wagon

jack 25c Feb. 24, received from home |20.00 Feb. 25,

paid for file 15c; car fare 20c; candy 10c. . . .Feb. 27, paid
for meal ticket |9.02; car fare 15c; paid for present 30c.

Mar. 5, paid for car fare 10c .... Mar. 6, paid for car fare
10c. . .Mar. 9, paid for entertainment ticket 25c. . .Mar, 10,
paid for picture 50c. . . .Mar. 11, paid for basket ball ticket
10c .... Mar. 12, paid for car fare 10c , , , , Mar, 13, paid for
present 25c ; hair cut 25c ; candy 10c .... Mar. 14, paid for
book 55c .... Mar. 15, paid Y. M. C. A. dues 50c .... Mar. 16,
paid for clothing 25c , , . . Mar. 20, paid expense of trip to

Stillwater |2.20 Mar. 21, paid for car fare and lunch 28c

.... Mar. 22, received from secretary, return of deposit,
15.00 ; paid for car fare 5c ; railroad fare home |5.15.

PERSONAL ACCOUNT.

A personal account is a record of business transactions
with an individual. It is made for the purpose of knowing
what is due you or the individual. It may be kept in many

A wise man changes his mind, a fool never. — Sp.

FAEM ACCOUNTS. n

different ways. The most common and convenient way is
to rule a sheet of paper like that for an account
described on page 1. At the head of this page write
the name of the person with whom you are dealing.
Make a record at the left when he gets something from
you and does not pay for it. Make a record at the right
when he gives you something without receiving pay for it.
A complete record consists of the date of the transaction,
the name and quantity of the something exchanged and its
agreed value. Anything placed on the left is a debit.
Anything placed on the right is a credit. Debit an account
with what it costs. Credit an account with what it gives.
The following memoranda will serve to illustrate the man-
ner of recording these transactions and will also familiarize
the student with them. Let the student write up these rec-
ords, using the model form as a guide.

GENERAL DIRECTIONS.

The student should read carefully and thoughtfully every
direction given preceding each step in the work.

Let him first rule paper as directed for the preliminary
example — Cash. Let him read each item separately and
think how it should be recorded, then compare his mental
idea with the illustrated example following. After finish-
ing the example in this manner, place a piece of paper over
the illustration, if it is in view, and work the example as
best he can on the ruled form. When this has been done,
compare it with the illustrated example in the book. Make
the .necessary corrections, rule another sheet, work out
the next example direct from data to ruled sheet, and
submit the result to the teacher. These directions should
be followed with each example.

A PARMER'S ACCOUNT WITH A HIRED MAN.

Mar. 29, 1901, I hired John Moore to work eight months
from date at |16 per month for the first four months and

Counsel after action is like rain after harvest. — Dan.

12 FAEM ACCOUNTS.

|24 per month for the second four months. . . .April 23, paid
him cash |1 . . . . April 29, credited him with 1 month work

|16 May 5, paid him by check |15 May 19, bought

necktie for him 25c .... May 25, paid for his laundry 29c ....
May 29, credited him with one month work |16 .... May 30,
paid him cash |10. . . .May 31, paid him by check |6. . . .June
8, paid him by check |20 .... June 29^ credited him with 1
month work |16. . . .July 29 credited him with 1 month work
|16. . . .Aug. 2, paid him by check |16. . . .Aug. 15, paid him
by check |5 . . . . Aug. 16, credited him with value of bran
and shorts which he paid for in my absence $9.50 .... Aug.
29, credited him with 1 month work |24. . . .Sept. 13, paid

him cash |2 Sept. 20, paid him by check |20 Sept. 29,

credited him with 1 month work |24. . . .Oct. 10, paid him
cash |1 Oct. 16, paid him by check |25 Oct. 29, cred-
ited him with 1 month work |24. . . .Nov. 13, paid him by

check |24 :N^ov. 24, paid him cash |15 Nov. 25, bought

two shirts for him |1 . . . . Nov. 29, credited him with 1
month work |24. . . .Dec. 7, credited him with three days'
work 12.50; paid him by check |10.46.

AN ACCOUNT WITH A FARM NEIGHBOR.

April 10, 1901, 1 sold F. K. Billings 1 hog weighing 340
lbs. at |5 per hundred and received from him |1 cash ....
April 25, received check from him for |16 .... Oct. 17, cred-
ited him with 1 day labor unloading lumber, |1.50 .... Dec.
15, credited him with board of my day man |1. . . .Dec. 22,
credited him with board and Avashing |3.25. . . .Feb. 1, cred-
ited him with board and washing for my month man |9.30;

2 days' labor |2.50; 2i tons hay |12.50 Feb. 5, paid him

by check |16.50 April 1, credited him with board and

washing for my month man during February and March
119.10 ; i day labor 50c ; paid him by check |33.15.

AN ACCOUNT WITH NEIGHBOR NO. 2.
On Mar. 6, 1900, bought of John Calendar on account 22J
bushels corn at 25c. . . .Mar. 12, sold on account 12 bushels

A favor 1)60011168 old sooner than any other thing. — M. Greek.

FAKM ACCOUNTS.

of seed wheat at |1 . . . . April 18, bought of him on account
65 lbs. timothy at 3|c .... May 6, sold him strawberries on

"A fool may make money but it requires a wise person to spend it.'*

14

FAEM ACCOUNTS.

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account 35c. . . .May 10, paid for soldering his milk can 10c.
. . . .July 20 bought of him on account 19^ bushels of corn

Make it a point never to complain. — Disraeli.

FARM ACCOUNTS. 15

at 30c .... Aug. 17, bought of him on account 25 6-7 bushels

of corn at 30c Aug. 31, let him have on account 20 lbs.

twine at 10c .... Sept. 1, he returned to me 20 lbs. twine at
10c Sept. 28, gave him cash |9.14.

Jan. 17, 1901, paid his subscription to the Minneapolis
Journal for three months and charged to his account |1

June 3, received cash of him |1. . . .June 25, let him

have 5 pieces 2x4, 16 ft. long at |18 per thousand July

20, let him have 30 lbs. linseed oil and can*. . . .Sept. 9, he
returned 5 pieces 2x4, 16 ft. long, at |18 per thousand ....
Sept. 21, bought of him on account ^ of dressed pig |1, and
4 live pigs weighing 191 lbs. at |5.65, and J mower casting
t|1.75 Nov. 23, gave him cash |3.

Feb. 8, 1902, paid him by check |10.54, and sold him 1

peck (8J lbs.) popcorn at 3c per lb April 10, bought of

him on account 1 load of oat straw |2 . . . . June 30, credited
him with pasture for colt |2. Give standing of account.

A RECEIPT.

A receipt is a written acknowledgment of the delivery of
goods or value. It consists of the name of the place, the
date, usually the words ^'Received of," the name of the party
delivering the value, the name of the thing delivered, for
what purpose delivered, and the signature of the party re-
ceiving the value.

Write receipts for the following exercises, using the model
on page 17 as a guide :

April 23, 1901, paid John Moore cash |1.

May 5, 1901, paid John Moore cash |15.

May 30, 1901, paid John Moore cash |10.

A BILL.

A bill is a statement showing that the ownership of value
has been transferred from one party to another. It consists

♦Linseed oil mills usually consider 7% lbs. of linseed oil to the gal-
lon. Charge Calendar at 55c per gallon and 25c for the can.

fThe undivided half. The two men owned the mower jointly.
Better with the wise in prison than with fools in paradise. — Ger.

16 FARM ACCOUNTS.

of the name of the phiee of transfer, date, usually the words
"Bought of or '"Sold to," the name of the party transferring
the value, a description of the value and the name of the
party to whom transfer has been made. It is usually mailed
to the new owner of the goods or value. It is made out by
the party transferring the value. It is sometimes receipted
by writing on its face the words "Received Payment" and
the signature of the party making it out.

Bill and receipt the transaction with John Moore Xov. 25,
1901, using model on opposite page as a guide.

Bill the transaction of April 18, 1900, page 13.

Bill the transaction of July 20, 1900, page 14.

Bill the transaction of Aug. 17, 1900, page 15.

Bill the transaction of Sept. 21, 1901, page 15.

RALPH PALMER.

July 22, 1904, hired Ralph Palmer to work at haying
and to do other work about the place till harvest at fl.OO
per day and board .... July 31, my time book shows he
has worked 7 days at fl.OO.... Aug 7, bought gloves for
him fl.OO .... Aug. 11, bought tobacco for him 10c .... Aug.
17, bought tobacco for him 20c .... Aug. 22, bought tobacco
for him 10c. . . .Aug. 31, my time book shows that he has
worked this month 6^ days at fl.OO; and 17^ days at the
harvest rate of f 1.75 .... Sept. 2, bought tobacco for him
20c. . . .Sept. 6, bought tobacco for him 30c. . . .Sept. 19,
bought for him overalls 85c; and matches 5c.... Sept. 21,
gave him check for f5.00; Sept. 22, bought for him shoes
|5.00 ; socks 25c .... Sept. 30, my time book shows that he has
worked this month 4^ days until the end of harvest at f 1.75 ;
7J days between harvest and threshing at fl.OO; and 10^
days' threshing at f2.00. . . .Oct. 1, bought tobacco for him
20c .... Oct. 6, bought tobacco for him 45c .... Oct. 31, my

It takes ten pounds of common sense to carry one pound of learning.

— ^Persian.

FAKM ACCOUNTS.

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18

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Proverb.

FARM ACCOUNTS. |})

time book sbows that he has worked this month 3 days at
the threshing rate of |2.()(); 18^ days plowing at |1.25; paid
him by check in full.

EDWARD BERRY.

April 14, 1904 he begins season's work today at |22.00
per month if he works only part of the season, and |27.00
per month if he works the entire season; my account with
him for previous time shows that I owe him |12.09 ....
Apr. 18, I paid James Johnson on Berry's account fl.OO ....

Apr. 20, paid him by check |2.00 Apr. 23, bought tobacco

for him 50c.... Apr. 25, paid him by check |1.55; bought
jacket for him 50c .... Apr. 27, bought sox for him 50c ....
Apr. 30, my time book shows that he has worked this month
15|^ days. . . .May 1, bought handkerchiefs for him 40c. . . .
May 4, paid him by check |4.00. . . .May 17, sent check to
Montgomery Ward & Co., on Berry's account |6.96; bought
tobacco for him 10c .... May 23, bought tobacco for him 10c
.... May 28, bought tobacco for him 10c ; gave him an order
for trade at Olson's store, fl.OO. . . .May 30, bought razor

for him |1.50 May 31, paid him by check $3.00; paid

postage on three letters for him 6c; my time book shoAvs
that he has worked this month 26 days as per contract, and
extra time painting 3 1-10 days at |2.00. . . .June 1, Thomas
Hammer asks me to allow Berry a credit of |3.50 and charge
to his account; Berry quit work today and I paid him by
check in full.

WILLIAM CONLEY.

April 14, he begins season's work today at |20.00 per
month if he works only a part of the season and |25.00 per
month if he works the entire season ; my account with him
for previous time shows that I owe him |4.62 .... Apr. 15.
bought for him ^ lb. tobacco 25c. . . .Apr. 19, bought for him
1 jar snutf 75c; I paid James Johnson on Conley's account

"All doors open to courtesy.'*

20 FAEM ACCOUNTS.

fl.OO Apr. 20, bought tobacco for him 25c Apr. 25,

bought tobacco for him 35c ; paid him by check |5.00 ....
Apr. 30, my time book shows that he has worked this month
15 days. . . .May 3, bought jacket for him 75c. . . .May 4, bought
tobacco for him 50c. . . .May 7, bought gloves for him $1.00
.... May 12, bought tobacco for him 5c ... . May 13, gave
him an order to trade at Olson's store, |1.50....May 16,
paid him by check flO.OO. . . .May 17, bought snuff for him
75c .... May 24 he requested me to pay 25c for him toward
a baseball outfit for the men; my time book shows that he
has worked this month 19| days, discharged him for gam-
bling on the farm, and paid him by check in full.

BUSINESS ACCOUNT.

A Business Account is one made for the purpose of deter-
mining the loss. or gain on any given thing. The account is
ruled according to the instructions given on page 1. The
thing under consideration is debited with whatever it costs,
including its inventory value, and credited with whatever
it returns, including its inventory value. The difference be-
tween the two sides is then a loss if the debit be the larger,
and a gain if the credit be the larger.

AN ACCOUNT WITH POULTRY.

Jan. 1, 1904, I have on hand 175 chickens with an average
value of 33c. . . .Jan. 6, sold 6 dozen eggs at 22c. . . .Jan. 8,
used in house 5 dozen eggs at 20c. . . .Jan. 11, sold 14 dozen
and 5 eggs at 20c .... Jan. 14, sold 10 pounds dressed chicken
at 7c. . . .Jan. 18, sold 5 dozen eggs at 20c. . . .Jan. 24, used
in house 6 dozen eggs at 16c.... Jan. 25, sold lOf dozen
eggs at 16c. . . .Jan. 30, used 3 dozen eggs at 16c. and 25
pounds dressed chicken at 7c. . . .Jan. 31, fed during month
llj bushels corn at 65c, 5 bushels oats at 50c; spent 15
hours in care of chickens during month at 10c; sold 6|
dozen eggs at 16c .... Feb. 7, sold 11 dozen eggs at 16c ....

"Credit lost is like a broken looking glass."

FARM ACCOUNTS.

21

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'Every fool is wise when he holds his tongue."

22 FARM ACCOUNTS.

Feb. 24, sold 46f dozen eggs at 20c .... Feb. 28, used in house
12 pounds dressed chicken at 7c; sold 18 dozen eggs at 18Jc.
Fed during month 4 bushels corn at 45c, 10 bushels
wheat at 61c; spent 22 hours in care of chickens during
month at 10c; have on hand 16G chickens with an average
value of 35c.

HOGS.

Jan. 1, 1902, value of 15 hogs on hand |123 Jan. 31,

fed during January corn and milk worth |14.50 ; spent time
in their care worth 80c. . . .Feb. 17, paid cash for lumber to
build trough 90c .... Feb. 28, fed during February corn and

milk worth |25.20; spent time in their care |1.29 Mar.

10, paid for six pigs, six weeks old, |30; sold nine young
hogs for 1114.52. . . .Mar. 18, killed hog for home use, weight
504 lbs., value 7^c ; have on hand to-day 11 head, valued |65.
Was the experience profitable?

SHEEP.

Jan. 1, 1904, value of 56 ewes and 56 lambs on hand |440.00
. . . .Jan. 19, sold 53 lambs, |235.78. . . .Jan. 31, fed during
month 28 bushels of corn at 38c, 48 bushels of oats at 47c, J
ton of hay at |4.00; value of time spent in care of sheep
during month, |3.65. . . .Feb. 4, paid^for rock salt, 71c. . . .
Feb. 28, fed during month 18 5-7 bushels corn at 38c, 6
bushels and 20 pounds of oats at 48c ; value of time spent in
care of sheep during month |2.30 .... Mar. 5, received for
sheep pelt 50c.... Mar. 31, fed during month 18 bushels
corn at 40c, 20 bushels oats at 26c; value of time spent in
care of sheep during month |1.90. . . . Apr. 4, sold sheep
pelt, 50c .... Apr. 29, paid for bran and shorts |1.75 .... Apr.
30, fed during month 36 bushels of oats at 26c, 25 bushels
of corn at 40c; value of time spent in care of sheep during

month 11.39 May 8, received for 2 sheep pelts |1.20

May 20, paid for wool twine, 60c. . . .May 22, paid for shear-
He that has lost his credit is dead to the world. — Ger.

FAKM ACCOUNTS. 23

ing 52 sheep at 8c. . . .May 31, value of time spent iii care
of sheep during month |2,84. . . . June 6th, received cash
for 431 pounds wool at 10c; paid for freight on wool sacks
25c .... June 30, value of time spent in care of sheep during
month, 36c. . . .July 30, paid cash for salt, 56c. . . .Aug. 29,
paid cash for 14 sheep |38.50; value of one sheep killed

for home use |2.50 Sept. 1, paid for 18 sheep |50.00

Sept. 30, value of time spent in care of sheep during month
72c .... Oct. 17, received for 5 sheep pelts |1.75 .... Oct.
21, received cash for 74 sheep $257.80. . . .Nov. 8, paid for
4 lambs $14.00. . . .Nov. 30, value of time spent in care of
sheep during the last two months |2.75 .... Dec. 22, received

cash for 11 sheep |38.00 Dec. 30, paid cash for 23 sheep

$95.00. . . .Dec. 31, value of corn stovor fed to sheep since
leaving pasture $96.00, fed during this month 31 bushels corn
at 30c; value of time spent in care of sheep during month
$1.82 ; value of sheep on hand $322.00.

CATTLE.

Jan. 1, 1904, value of cattle on hand $420.00 Jan. 23,

paid for 1 ton of bran, $16.00. . . .Jan. 26, received cash for
138 gallons of milk at lO^c. . . .Jan. 31, used in the house dur-
ing month 13 gallons of milk at lO^c ; paid for grinding feed
$1.13; value of grain and roughage fed during the month

$32.18; value of time spent in care of cattle $20.31 Feb.

6, sold one cow $30.00 Feb. 12, sold one cow $28.00;

bought one cow $30.00 Feb. 13, bought one cow $30.00

. . . .Feb. 15, received cash for 126 gallons milk at 10|^c. . . .
Feb. 16, paid for grinding feed 24c.... Feb. 29, sold four
calves $8.00 ; value of grain and roughage fed during month
$26.83 ; value of labor spent in care of cattle during month
$20.31. . . .Mar. 2, sold two calves $2.00. . . .Mar. 5, sold one

calf $1.00 Mar. 10, received cash for 215 gallons of milk

at lO^c Mar. 19, sold one cow $25.00 Mar. 28, re-
ceived cash for 344 gallons of milk at lO^c. . . .Mar. 31, used
in house during month, 4 gallons milk at lO^c; value of

"Today's egg is better than tomorrow's hen."

24 FARM ACCOUNTS.

grain and roughage fed during month |32.14 ; value of time
spent in care of cattle during month f 15.22 .... Apr. 4,
sold 1 cow $25.00 .... Apr. 20, received cash for 394 gallons
of milk at lO^c .... Apr. 30, used in house during month 15
gallons of milk at lO^c; value of grain and roughage fed
during month |28.00; value of time spent in care of cat-
tle, 125.62. .. .May 11, received cash for 702 gallons of

milk at 104 c May 23, sold one calf fl.OO May 31, used

in house during month 15.6 gallons of milk at 8c; value of
grain and roughage fed during month |18.50; value of
time spent in care of cattle during month |21.24. . . .June
11, received cash for 915 gallons of milk at 8c. . . .June 17,
sold one cow |20.00 ; bought one cow and two calves |30.00
....June 30, used in house during month 23.7 gallons of
milk at 8c; received cash for 1159 gallons of milk at 8c;
value of pasture during month |14.00; value of time spent
in care of cattle during month |22.79. . . .July 21, received
cash for 1161 gallons of milk at 8c.... July 31, used in
house during month 26^ gallons of milk at 8c; value of
pasture during month |14.00 ; value of time spent in care of
cattle during month |23.48. . . . Aug. 25, received cash for
1002 gallons of milk at 8c. . . .Aug. 31, used in house during
month 244^ gallons of milk at 8c; value of pasture during
month 115.00; value of time spent in care of cattle during

month 120.41 Sept. 2, sold cow and^calf |22.00 Sept.

22, received cash for 883 gallons of milk at 8c ... . Sept.
30, used in the house during month 17 gallons milk at 8c;
value of pasture during month |13.00; value of time spent
in care of cattle during month |19.62. . . .Oct. 19, received
cash for 802 gallons of milk at 8c; used in the house to
date 26 gallons of milk at 8c. . . .Oct. 31, value of pasture
during month |13.00; value of time spent in care of cattle
during month |21.66. . . .Nov. 19, received cash for 661 gal-
lons milk at 8c. . . .Nov. 30, value of milk used in the house
to date 16 gallons at 8c; value of grain and roughage fed
during month |15.20; value of time spent in care of cattle

"Sins and debts are always more than we think them to be."

FARM ACCOUNTS. 25

during month $24.77. .. .Dec. 31, received cash for 530
gallons of milk at 10c; used in house during month 16^
gallons milk at 10c ; value of grain and roughage fed during
month 135.39; value of time spent in care of cattle during
month |1>2.49; paid for grinding feed |1.29. Value of cattle
on hand |450.00.

HOGS.

Jan. 1, 1904, value of hogs on hand |280.00; Red-dog flour
on hand for hog feed 414 pounds at fl.lO per hundred. . . .
Jan. 23, bought 250 pounds Red-dog flour at fl.lO. . . .Jan.
29, bought 125 pounds Red-dog flour at fl.lO. . . . Jan. 31,
paid for grinding feed 37c; value of farm grains fed during
month 127.42. . . .value of time spent in care of hogs during
month |3.07. . . .Feb. 4, bought 125 pounds Red-dog flour

at 95c Feb. 12, bought 125 pounds Red-dog flour at fl.lO

. . . .Feb. 16, paid for grinding feed 4c. . . .Feb. 29, value of
farm grains fed during month |32; value of time spent in
care of hogs during month |2.84 .... Mar. 8, paid for grind-
ing feed 36c. . . .Mar. 31, value of farm grains fed during
month 137.68 ; value of time spent in care of hogs |2.54 ....
Apr. 2, paid for grinding feed 15c. . . .Apr. 6, bought 1 ton
of oil meal at |28.80. . . . Apr. 13, paid for grinding feed
30c .... Apr. 18, paid for grinding feed 30c .... Apr. 25, sold

1 hog weighing 140 pounds at 6c per pound .... Apr. 30,
value of farm grains fed during month |22.93, value of time
spent in care of hogs during month |3.84 .... May 8, sold

2 pigs 14.00 May 10, sold 2 pigs |4.00 May 11, paid

for grinding feed 30c.... May 23, paid for grinding feed

30c May 24, sold 1 pig |2.00 May 25, sold one hog

weighing 180 pounds at 6c.... May 26, sold sow and pigs
110.00. . . .May 31, value of farm grains fed during month
$19.24; value of time spent in care of hogs during month
$6.60 .... June 6, paid for grinding feed 50c .... June 7, sold
sow and pigs $10.00 .... June 11, paid for grinding feed 30c
.... June 17, sold 23 fall pigs and 2 old hogs weighing

"If a man deceive me once, shame on him; if he deceive me twice,
shame on me."

26 FARM ACCOUNTS.

2354 pounds at $5.75 per hundred .... June 23, paid for
grinding feed TOc. . . .June 30, value of farm grains fed
during month |25.90; value of time spent in care of hogs
during month |8.0G. . . .July 9, paid for grinding feed 30c
. . . .July 14, sold 2 pigs |4.00. . . .July 18, paid for grinding
feed 55c. ...July '25, paid for 1 ton middlings |20.00. . . .
July 30, paid for grinding feed 30c.... July 31, value of
farm grains fed during month |16.72; value of time spent
in care of hogs during month |6.59 .... Aug. 5, paid for
grinding feed 30c .... Aug. 15, paid for grinding feed 20c
. . . .Aug. 31, value of farm grains fed during month $20.39;
value of time spent in care of hogs |8.23 .... Sept. 3, paid
for grinding feed 30c .... Sept. 13, paid for grinding feed
20c .... Sept. 30, fed during month 1236 pounds barley at 34c
per bushel; value of time spent in care of hogs during
month 16.48 .... Oct. 20, paid for grinding feed 30c ....
Oct. 22, sold hogs weighing 3100 pounds at |4.25. . . .Oct.

27, sold 1 hog 18.75 Oct. 31, sold hogs weighing 1565

pounds at |4.40^; fed during month 720 pounds barley at
34c per bushel ; ''Hogged off" 14.2 acres of corn, on which
the cost of seed and labor was |88.70; value of time spent

in care of hogs |3.30 Nov. 3, bought 5 hogs at |9.00 each

. . . .Nov. 10, paid for boar and freight on same |26.00. . . .
Nov. 11, paid for grinding feed 30c. f^. .Nov. 15, sold hogs

weighing 1,515 pounds at |4.33 Nov. 25, sold 1 hog |5.00

. . . .Nov. 29, sold hogs weighing 4,240 lbs. at |3.80. . . .Nov.
30, fed during month 720 pounds barley at 33c per bushel;
"Hogged off" 2^ acres corn on which the cost of labor and
seed was |32.50; value of time spent in care of hogs
during month |10.91. . . .Dec. 23, sold hogs weighing 1150
pounds at |3.75 .... Dec. 31, value of farm grains fed during
month 15.66; value of time spent in care of hogs during
month 17.79 ; killed for house use 1 hog weighing 250 pounds
and valued when dressed 5c per pound. (The foregoing
charge for labor includes that of dressing this hog); value
of hogs on hand today |80.00.

Tell everybody your business and the devil will do it for you. — Ital.

CHAPTER 11.

A COMPLETE SET OF ACCOUNTS FOR HIBBARD FARM.

A full and complete memorandum is given in the follow-
ing pages covering all sales and purchases, feeds fed to live
stock, and application of labor on Hibbard Farm, North-
field, Minnesota, from January 1, to June 30, 1904. Com-
prehensively this memorandum may be said to include
all the business activities of the farm and family for six
months.

The memoranda for the month of January are used to
illustrate the principles of f^irm accounting on the ledger
and auxiliary cards. The accounts used in the order of
their occurrence are F. C. Hibbard, Keal Estate, Cash,
Horses, Cattle, Hogs, Poultry, Machinery and Implements,
Oats, Barley, Corn, Hay, House Furnishings, Clothing, Food
and Fuel, Family Expense, Farm Expense, Mercantile Co.,
Ground Feed, Mrs. Greason, Crescent Creamery Co., ^^chool
District No. 78, Mrs. Sherpy, Mrs. Dunlap, Loss and (iain,
Balance.

HOW TO TAKE AN INVENTORY.

An inventory is a list of property values. On the farm
an inventory is usually made for two general purposes:
First, to have accurate data with which to open or close
the farm books of accounts; second, to check up on the
different kinds of property so that the farmer may ascertain
whether the articles are being lost or not, and whether he
has enough of certain articles to last through seasons of par-
ticular necessity. But the value of inventories is not at
all limited to the generally recognized uses. They are par-
ticularly im})()rtant in the adjustment of insurance, and the
settlement of estates.

Beware of little expenses, a small leak will sink a ship. — Franklin.

28 FARM ACCOUNTS.

In taking an inventory for the first time, some difiiculty
will be experienced. Items will be omitted which should
be included. A general farm carries so many enterprises,
and when fully equipped there are so many different tools,
utensils, and supplies, that some precautions should be
taken to avoid missing anything. If an inventory is not
accurate it will be quite impossible to determine the profit-
ableness of the different enterprises.

As a rule the most convenient method of taking inventory
on the farm is to use a pocket memorandum book and lead
pencil. Write at the top of several pages the natural head-
ings or classifications, somewhat as follows: Head the
first page, Real Estate; the second. Horses; the third,
Cattle; and so on, using as many headings as are thought
convenient. Then beginning work at some place, for in-
stance the barn, make an efttry in the book on the ap-
propriate page, of each item and its value, taking care to
include everything. When all articles in the barn have
been properly listed, go to some other place, and so from
place to place until every kind of property is listed. When
the work is finished, every classification should be carefully
examined and if anything has been omitted it should be
put in at this time.

The pencil entries should then be copied in neat form as a
permanent record. This may be done in a book used for
that purpose, or on separate sheets of paper to be filed,
or on statement cards — if a card system of bookkeeping
is followed.

In all the work of taking inventory and making it into
a permanent record, the scheme of classification suggested
is of the utmost importance. In some things the sub-
division should be quite extensive. For instance, it will
be found helpful to subdivide the heading of tools into
graden tools, blacksmith tools, carpenter tools and haying
tools. In House Furnishings, greater accuracy will be ob-
tained if the division is made somewhat as follows:

Blame is the lazy man's wages. — Dan.

FARM ACCOUNTS. 29

Stoves, stove-furniture, dishes, kitchen furniture, parlor
furniture, bed-room furniture, carpets, pictures, musical
instruments, books and bed-clothing. Other subhead-
ings Avhich seem essential may be used. If this scheme
of subdivision be followed it will save many errors, for
careful classification is an aid to the memory. If anything
has been left out in making the first list it is quite apt to
be noticed when making an examination preparatory to
drawing the final copy.

ESTIMATING THE aUANTITY.

Because it is often impracticable to weigh large quan-
tities of small grains and roughage, it is necessary to
resort to the measure of bins, piles and mows to determine
their contents. For small grains the general rule is that
the number of bushels is equal to the number of cubic feet
multiplied by eight-tenths. Where the grain is of standard
weight, the result obtained by this multiplication is slightly
too small and should be corrected by adding to it one-third
of a bushel for every one hundred cubic feet.

For corn on the cob in good condition, allow two and one-
fourth cubic feet to the bushel.

It should be borne in mind that there is a wide variation
between a standard bushel of 2150.42 cubic inches and an
ordinary bushel basket full.

In measuring circular bins, the surface of the bottom is
obtained by multiplying the square of the diameter by the
decimal .7854.

Hay in stack or mow, after settling for several months,
gives a ton to every 430 to 450 cubic feet, according to
quality and condition. In the following inventory 450 cubic
feet are called a ton. The cubic feet in each bin except the
circular ones are computed by multiplying together the
dimensions in feet expressed fractionally. The bushels in
each bin are ascertained by multiplying the cubic feet
correct to hundredths by eight (.8) tenths, and adding one-
third of a bushel for every one hundred cubic feet.
Borrowing is the mother of trouble. — Hebrew.

CHAPTER III,

RECORDING THE INVENTORY.

Take tw o statement cards and figure out and record the
inventory of January 1, 1904. Use card 34 as a model but
never copy from it. Solutions of each example involved
should be submitted to your teacher. The cards should be
kept as a permanent record for upon these facts is based our
ability to determine the prosperity or adversity of the
business.

HIBBARD FARM.

Inventory of real and personal property, Jan. 1, 1904.

Real Estate: SE^ Section 4, Township 111, Range 19,
160 acres at |60 per acre.

Cash: On hand |49.82.

Horses : Topsy, black mare 6 years old flOO ; Kitty, black
mare 6 years old $100; Nell, gray mare 14 years old |125;
Bill, gray gelding 16 years old |75; Maude, brown mare 2
years old |40 ; Jess, brown mare 1 year old |20.

Cattle: Cows — Nell, grade shorthorn 2 years old |30;
Black and White Heifer, grade shorthorn 2 years old |25;
Red Heifer, grade shorthorn 2 years old |25 ; Crossy, grade
shorthorn 6 years old |30 ; Whitey, grade shorthorn 10 years
old $25 ; Durham, grade shorthorn 8 years old |30 ; Black
and White Cow, Jersey shorthorn 8 years old |25; Dot,
grade shorthorn 10 years old |30; Star, grade shorthorn
7 years old |25; Bangs, grade shorthorn 2 years old |25;
Holstein, grade Holstein 6 j^ears old |22.

It is hard to pay for bread that has been eaten. — Dan.

FARM ACCOUNTS. 31

Yearling Heifers — l>aisy, grade shorthorn |10; Belle,
grade shorthorn |18 ; Bess, grade Holstein |10.

Fattening Cattle — 2 red and white steers, one white
heifer 2 years old, 1 bull old and lame |135.

Bull — Jack, grade shorthorn 1 year old |20.

Calves— Five |4().

Hogs: 3 brood sows at |15; 8 hogs weighing about 250
lbs. each, 2,000 lbs. at |4.30; 7 hogs weighing about 200 lbs.
each, 1,400 "lbs. at |4.30.

Poultry: Ninety chickens at 334jC.

Machinery and Implements: Vehicles — 1 lumber wagon
|25 ; 1 old lumber wagon |5 ; 1 two-seated road wagon |45 ;
1 surrey |55; 1 old one-horse buggy |5; 1 pair light bobs
|1 0 ; 1 cutter |15.

Machinery — 1 binder |15 ; 1 mower |18 ; 1 hay rake |3 ;
1 seeder |28; 1 fanning mill |20; 1 corn sheller |5; 1
cream separator |40; hay fork and rope $6.50; 1 grind-
stone 75c.

Implements — 1 sulky plow |35; 2 old walking plows |5;
1 spring-tooth harrow |7; 1 old wood-frame harrow |3; 1
disk |10; 1 two-horse cultivator |20; 1 old two-horse cul
tivator |4 ; 1 one-horse cultivator |2.

Tools — Forks |1.25; 1 scoop shovel 75c; small tools
|1.50 ; hoes and rakes 50c ; 1 set barn scales |8.

Horse Equipment — 1 double harness |20; 1 old double
harness $5 ; 1 light double harness |25 ; blankets |3.

Oats: Market value 31c per bushel. Storage ticket
Xo. 9362 of Farmers' Elevator Co. for 924 bu. 25 lbs. ; 1,784
lbs. in feed boxes at barn; 470 lbs. ground and in sacks.

*Bin Measurements— No. 1—16 ft. 6 in. by 12 ft. 10 in. by
5 ft. 10 in.; No. 2—12 ft. 6 in by 8 ft. 10 in. by 2 ft. 6 in.;
No. 3—10 ft. 10 in. bv 5 ft. 8 in. bv 2 ft. ; No. 4—3 ft. 6 in.
by 2 ft. 6 in. by 2 ft. 9 in. ; No. 5—12 ft. 6 in. by 6 ft. by 3 ft.
7 in. ; No. 6—11 ft. bv 6 ft. bv 4 ft. 10 in.

*See estimating- the quantity, page 29.

"Doing nothing is another way of doing wrong."

32 FAEM ACCOUNTS.

Barley: Market value 35c per bushel. 248 bu. machine
measure, of which 672 lbs. have been ground and are in
sacks.

Corn: Market value fodder |3 per ton, corn on ear 35c
per bushel.

Corn Fodder — Whole and shredded 20,405 lbs.

fEar Corn Bin Measurements: No. 1 — 19 ft. 6 in. by
7 ft. 3 in. by 6 ft. ; No. 2—5 ft. by 5 ft. by 1 ft. ; No. 3— Bound
bin, 8 ft. in diameter by 4 ft. deep. No. 4 — Bound bin 8 ft.
in diameter by 3 ft. deep.

JHay: Market value |6 per ton. Mow No. 1—28 ft. by
30 ft. by 18 ft. ; Mow No. 2—28 ft. by 30 ft. by 8 ft. 7 in.

House Furnishings: 2 kitchen ranges |30; 2 tables, 1 for
kitchen and 1 for dining-room |10; 9 dining-room chairs
|15; 4 rocking chairs |7; 6 kitchen chairs |2; 1 large
upholstered chair |5; 2 small upholstered chairs |5; 1
bedroom suite |15; 2 bedroom suites |20; 1 bedroom suite
$5; carpets |30; bedding |50; 2 couches |5; 1 cot |1; 1
parlor table |2 ; 1 sideboard |15 ; 1 wardrobe |50 ; 1 secre-
tary |15 ; 1 secretary |5 ; 1 clock |4 ; 1 piano |150 ; kitchen
utensils and stoveware |5; dishes |25; refrigerator |15;
churn |2.

Clothing: Men's clothing, |50; women's clothing, |75.

Food and Fuel : Food — Sundry groceries, |7.25 ; 72 quarts
canned fruit at 20c; 25 bu. potatoes at 75c.

Fuel — Market value of coal |7.25 per ton; dry and green
wood |4 per cord. 2,760 lbs. coal; 4 cords dry wood; 4
cords green wood.

There are no unpaid bills or obligations standing against
the proprietor.

ttSee estimating' the quantity, page 29.
"Just try to be yourself. It may tire you, but try it."

FARM ACCOUNTS.

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The pathway to success lies in serving others, not in affronting them.

— Hubbard.

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FARM ACCJOUNTS.

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The ideas that benefit a man are seldom welcomed by him on first
presentation. — Hubbard.

CHAPTER IV.

COMPLETE BUSINESS RECORD.

The student has now learned that cash is debited when
it is received; that it is credited when it is paid out or
passes from cash.

That a person is debited when he receives something of
value without at the time paying for it ; that he is credited
when he gives something of value without at the time re-
ceiving an equivalent.

That an account with things such as Hogs, Poultry,
Sheep, and Cattle, is debited with its original cost (In-
ventory) and all other costs; that it is credited with what-
ever it brings into the business and finally with its present
value (Inventory); that an excess of the debit would then
show a loss and that an excess of the credit would show a
gain.

Having learned these things thoroughly he is now ready
to take up the more complex matter of considering at one
time the two sides of a transaction. Every business trans-
action has two sides, a debit and a credit. Double entry
bookkeeping considers both of these sides. It thus pro-
duces an equality of debits and credits; that is, after a
transaction has been entered there are as many dollars and
cents on the debit side of the ledger card as on the credit
side. For example: If you were to receive cash $50.00,
it would have to come from some source. Cash must be
debited. Something must be credited. Credit the source
from which it came. If it was received from a man be-
cause he owed you, credit him. If you sold him a cow and
the cash was in payment, credit Cattle or such an account

"Our troubles are the result of our own weakness."

36 FARM ACCOUNTS.

as the cow Avas classed under. If from the sale of poultry,
credit Poultry. There must be as many dollars and cents
credited as there are debited. But of course this credit need
not necessarily be placed under one account. It may be
distributed under different ones. Likewise the debit side
of a transaction may be distributed under several accounts,
but the sum of these debits must equal the sum of the
credits.

In all the transactions of the memoranda which follow
there must be made debits and credits of equal amount.

LEDGER TITLES.*

The name of the enterprise, firm or individual with whom
a ledger account is kept should be written at the head of
the account. Names used in such a manner are called
ledger titles.

In a complete set of double entry accounts for any busi-
ness, there are usualh^ three kinds of ledger titles used.
First, Proprietary, under wiiich is kept a record of the
transactions of the proprietor or proprietors as individ-
uals with the business. Second, Business, under which is
kept a record of transactions involving enterprises capable
of experiencing either a gain or a loss. Third, Financial,
under which is kept a record of transactions w^ith cash,
and with persons and firms ^hose dealings are on account.
The number of ledger titles used in any set of accounts
will depend first, on the number of proprietors of the busi-
ness; second, on the number of enterprises carried on and
the amount of detailed information desired concerning the
profitableness of the enterprises; third, on the number of
persons and firms with whom accounts are kept.

The number of proprietary accounts is usually small,
more often one than more. The number of financial ac-
counts is determined by the conditions which influence
the manager of the business to extend or refuse credit to
those with whom he deals. The number of business ac-

*See page 27.
Many a man's reputation would not know his character if they met.

— Hubbard.

FARM ACCOUNTS. 37

counts is determined arbitrarily by the manager for the
purpose of securing those details of information as to
cost of production and relative profit which will help him
to plan and execute his business intelligently, and thus
realize the most substantial profit.

DEBIT WHAT COMES IN.— CREDIT WHAT GOES OUT.

After having determined upon the titles* for the ledger
cards (names of accounts to be used) the inventory should
be recorded under the ones to which it belongs. It thus
comes in to these accounts and is debited (cards 2, 3, 4, 5,
6, 7, 8, 9, 10, 11, 12, 13, 14, and 15). The total of these
debits is |13,472.18 as exhibited on card 34c. The pro-
prietor or owner, F. C. Hibbard, gives out or distributes
these values to the several accounts and he should be
credited Avith the sum of them (card 1).

It will be noted from an examination of the entries of
inventories, made on the cards, that the date, 3 ear, month,
and day of month — are always given, the year being placed
first at the head of the column. The name under ^'Opposite
Title" is that of the account receiving the opposing entry
debit or credit as the case may be. Under "Explan-
ation" the details are given, or a reference telling where the
details may be found. The "Posted to No." column contains
the card number of the account mentioned in the "Opposite
Title" column, and by this means the opposite account
may be readily found.

After faithfully posting (carrying the records to the
ledger cards) the inventory, the transaction beginning with
Jan. 1st should be posted to card 15, Food and Fuel debited
and Cash credited card 3. Hours of labor should be
recorded on card 31. The titles at the left are those re-
ceiving the benefit of the labor. Team time, card 31a;
milk, butter and cream used and sold, card 32; eggs
laid, used and sold, card 32a; Jan. 5th, feed fed, card 33
"Feeding Statement Card"; milk produced, card 36, 36a
and 36b should all be recorded.

♦See page 27.

Talk less and listen more. — Hubbard.

CHAPTER V.

HIBBARD FARM.

Daily memoranda showing business transactions, dis-
position of labor, feeds consumed by live stock, dairy and
poultry products, and other facts bearing on the business of
the farm and family. {All transactions not specified on
account are for cash.)

Jan. 1. — Bought celery 20c. . . .Hours of labor : Cattle 4J ;
horses 2 ; hogs f ; poultry J ; hauling coal, 1 man and team
2; 1 man J (Charge Food d Fuel, man time 2^ hours; team
time 2 hours) . . . .Eggs laid 8. . . .Set aside for home use:*
1 gallon milk, 1 pint cream.

Jan. 2. — Paid subscription to Northfield News to Jan. 1,
1905, |1 (Charge Family Expense); repair of shoes 40c;
book for farm accounts 25c (Charge Farm Expense) ; medi-
cine 90c (Charge Family Expense) ; scrubbing soap 75c
(Charge Food d Fuel) .... Sold 2i quarts of cream at 20c. . . .
Hours of labor : Cattle 4^ ; horses 2 ; hogs f ; poultry ^ . . . .
Eggs laid 9. . . .Set aside for home use: 1 gallon milk, 1 pint
cream.

Jan. 3. — Sold to Mercantile Co. on account, 10 lbs. butter
at 22c. . . .Bought of Mercantile Co. on account, 5 lbs. butter
at 23c (This butter was part of the 10 lbs. sold above and was
purchased back to sell to Mrs. Sherpy, a regular customer, who
found herself entirely ont) ; 2 dozen oranges at 35c. . . .Sold 5
lbs. butter at 22c .... Hours of labor : Cattle 4|^ ; horses 2 ;
hogs f ; poultry J . . . . Eggs laid 9 . . . . Set aside for home use :
1 gallon milk, 1 pint cream, 5 eggs.

*One pint equals one pound.

Art is the beautiful way of doing things.— Hubbard.

FAKM ACCOUNTS. 39

Jan. 4. — Hours of labor: Cattle 4J; horses 2; hogs J;
poultry i. . . . Eggs laid G Set aside for home use : 1 gal-
lon milk, 1 pint cream.

Jan. 5. — Hours of labor: Cattle 4^; horses 2; hogs f;
poultry J . . . . Eggs laid 10 Set aside for home use : 1 gal-
lon milk, 1 pint cream.

t Weight of feeds fed to live stock to-day : Cattle — Milch
cows 60 lbs. ground feed; fattening cattle 45 lbs. ground
feed; calves 60 lbs. skim milk; all cattle 128 lbs. hay, 136

lbs. shredded and 141 lbs. unshredded corn fodder ;

horses — 121 lbs. hay, 45 lbs. oats, 10 lbs. corn on cob ;

hogs — 139 lbs. corn on cob and all skim milk and butter-
milk not otherwise used;!. .. .poultry — 9 lbs. corn on cob
and 10 lbs. oats.

The weight of milk given by each cow morning and even-
ing to-day was as follows: Red Heifer, morning 7.1 lbs
evening 7.5 lbs. ; Nell, morning 12 lbs., evening 11.8 lbs.
Black and White Heifer, morning 5.2 lbs., evening 5.4 lbs.
Crossy, morning 11.3 lbs., evening 11.6 lbs.; Whitey, morn-
ing 8 lbs., evening 8.5 lbs. ; Black and W^hite Cow, morning
8.8 lbs., evening 9 lbs. ; Durham, morning 9 lbs., evening 9.5
lbs. ; Dot, morning 14 lbs., evening 14.9 lbs. ; Star, morning
6 lbs., evening 5.2 lbs.

*Took sample of each cow's milk at both milkings to-day
for composite test.

Jan. 6. — Bought of Mercantile Co. on account, 5 yds. cot-
ton cloth at 13c. . . .Paid for medicine 30c; repairing shoes
15c; barber 10c (Charge medicine and harher to Family Ex-
pense) . . . .Gave Mrs. Hibbard to purchase clothing |2. . . .

tOn the 5th. 15th and 25th of each month the quantity of feed
fed was ascertained by actual weight and recorded on Card 33 — Feed-
ing- Statement. Fairly good results might be obtained by weighing
once a month.

JPage 65, Card 35d. Not recorded on Card 33 until end of months
*A composite test of milk consists of taking a certain amount as
a sample each milking or each day, and piitting these samples to-
gether into a bottle and keeping them until a test is desired at the
end of a week or month, as the case may be. Then a sample from
this mixture is taken and tested, and is considered an average test
for the period. To keep these samples in condition to be tested a
little potassium bichromate is usually put into the bottle before the
first sample is put in.

"Help yourself by helping others."

40 FAEM ACCOUNTS.

Sold 1 gallon cream at 80c. . . .Hours of labor: Cattle 4^;
horses 2; hogs J; poultry i; hauling manure to corn land
1 man and team 3 (Charge Corn); hauling coal 1 man and

team 3 (Charge Food d Fuel) .... Eggs laid 8 Set aside

for home use: 1 gallon milk, 1 pint cream, 4 eggs.

Jan. 7. — Bought flowers for Degree of Honor 10c (Charge
Family Expense) . . . .Hours of labor: Cattle 4J; horses 2;
hogs I ; poultry i ; hauling manure to corn land 1 man and
team 2J, 1 man |; hauling coal 1 man and team 3. . . .Eggs
laid 7 . . . . Set aside for home use : 1 gallon milk, 1 pint
cream, 5 pounds butter.

Jan. 8. — Paid church on subscription |7.50 ; school tuition
$5 (Charge church subscription and school tuition to Family
Expefise) ; overcoat |18 .... Sold 2 dozen eggs at 26c ; 8^
quarts cream at 20c (Purchaser lacked 2 cents of having
enough to pay in full) .... Hours of labor : Cattle 4 J ;
horses 2 ; hogs f ; poultry ^ . . . . Eggs laid 8 . . . . Set aside for
home use : 1 gallon milk, 1 pint cream.

Jan. 9.— Sold 5 lbs. butter at 22c Hours of labor : Cat-
tle 4J; horses 2; hogs |; poultry ^. . . .Eggs laid 8. . . .Set
aside for home use: 1 gallon milk, 1 pint cream, 6 eggs.

Jan. 10. — Hours of labor: Cattle 4J; horses 2; hogs f ;
poultry ^ .... Eggs laid 7.... Set aside for home use: 1
gallon milk, 1 pint cream.

Jan. 11. — Hours of labor: Cattle 4^; horses 2; hogs f ;
poultry |.... Sacking *grist [for feed) 2 men 1^; cutting
wood 1 man 1; repairing windmill 2 men 2 (Charge to Real
Estate) .... Eggs laid 10 ... . Set aside for home use : 1 gal-
lon milk. 1 pint cream, 6 eggs.

Jan. 12. — Paid for repairing pump |1.50 (Charge to Real
Estate) ; corn sheller 10c; feed grinding 60c; 5 gallons kero-
sene 90c. . . .Bought of Mercantile Co. on account, thread
10c; spices 30c. . . .Sold 5 lbs. butter at 22c; 5 lbs. butter at
23c; 4J quarts cream at 20c.... Sold Mercantile Co. on

*A grist is a term often applied to a quantity of grain taken to
mill to be ground.

"To analyze another's failures, is to pave your own road to success.*'

FARM ACCOUNTS. 4^

account, 5 lbs. butter at 22c Gave J. Riddell 10 lbs. but-
ter (As this icas a gift, it should he charged to the Family
Expense account at the rate of 22c per pound) . . . .Hours of
labor: Cattle 4:^; horses 2; hogs }; poultry J; hauling
grist for feed 1 man and team 3 (Charge to Ground Feed)-f . . .
Eggs laid 11.... Set aside for home use: 1 gallon milk,
1 pint cream.

Jan. 13. — Hours of labor: Cattle 4^; horses 2; hogs f ;
poultry i; sacking oats for market 1 man 1 (Charge Oats)
.... Eggs laid 9 . . . . Set aside for home use : 1 gallon milk,
1 pint cream.

Jan. 14. — Sold 3 dozen eggs at 22c; 87 bushels and 1 lb.
oats at 32c .... Hours of labor : Cattle 4J ; horses 2 ; hogs f ;
poultry i; marketing oats 1 man and team 3, 1 man 1. . . .
Eggs laid 7.... Set aside for home use: 1 gallon milk,
1 pint cream, 5 lbs. butter.

Jan. 15. — Hours of labor: Cattle 4^; horses 2; hogs j;
poultry J; marketing oats 1 man and team 3, 1 man 1;
hauling manure to corn land 2 men and team 1^^. . . .Eggs
laid 13 ... . Set aside for home use : 1 gallon milk, 1 pint
cream.

Weight of feeds fed to live stock to-day : Cattle — Shred
ded corn fodder 134 lbs., unshredded corn fodder 140 lbs..
hay 131 lbs. ; ground feed to milch cows 60 lbs. ; ground feed
to fattening cattle 46 lbs. ; skim milk to calves 60 lbs. ; . . . ,
horses — Hay 119 lbs., oats 45 lbs., corn on cob 11 lbs.;. . . ,
hogs — Corn on cob 141 lbs., all skim milk and butter milk
not otherwise used;. . . .Poultry — Corn on cob 11 lbs., oats
10 lbs.

The weight of milk given by each cow at the morning
and evening milking to-day was as follows: Red Heifer,
morning 7 lbs., evening 6.9 lbs.; Nell, morning 11.9 lbs,,
evening 12.3 lbs. ; Black and White Heifer, morning 5.3, even
ing 5 lbs.; Crossy, morning 11.2 lbs., evening 11.4 lbs.;

tGround feed is made by taking six sacks (470 lbs.) of oats, and
six sacks (672 lbs.) of barley to mill and grinding' them together at
a cost for grinding of 5c. per sack.

Religion is for show; Christianity is for wear.**

42 FARM ACCOUNTS.

Whiter, morning 8.8 lbs., evening 8.5 lbs. ; Black and White
Cow, morning 9.1 lbs., evening 8.9 lbs.; Durham, morning
9.3 lbs., evening 9.8 lbs.; Dot, morning 14.8 lbs., evening 15
lbs. ; Star, morning 5.4 lbs. ; evening 5.5 lbs.

Took sample of each cow's milk at both milkings to-daj
for composite test.

Jan. 16. — Sold 2^ doz. eggs at 21c ; 178 bu. 25 lbs. oats at
33c ; 8 J qts. cream at 20c .... Bought coffee and berries
85c ; flour 50c .... Bought of Mercantile Co. on account,
groceries |1.30. .. .Hours of labor: Cattle 4|; horses 2;
hogs ^ ; poultry ^ ; marketing oats 1 man and team 3,
1 man 1. . . .Eggs laid 9. . . .Set aside for home use: 1 gal-
lon milk, 1 pint cream, 3 eggs.

Jan. 17.— Hours of labor: Cattle 4^; horses 2; hogs j;
poultry ^....Eggs laid 10.... Set aside for home use: 1
gallon milk, 1 pint cream, 5 eggs.

Jan. 18. — Hours of labor: Cattle 4^; horses 2; hogs f ;
poultry ^; cutting wood 1 man 1; sacking grist for feed 2
men 1 ; sacking oats for market 2 men 4. . . .Eggs laid 11. . . .
Set aside for home use: 1 gallon milk, 1 pint cream, 1 egg.

Jan. 19.— Paid coal bill rendered to-day |15.65 Bought

ledger 50c (Charge to Farm Expense); medicine 35c; over-
shoes |1.50. . . .Gave Mrs. Hibbard to purchase clothing |10.
Bo't 100 lbs. oil meal for cattle |1.50 Bought of Mer-
cantile Co. on account, 1 gallon kerosene IGc; syrup 50c;
raisins 50c; 2 lbs. currants at 10c; chocolate 20c; pins 5c;
chimney 10c; bluing 15c {Charge the pins and hluing to
Familij Expense Account) . . . .Sold to butcher 1 heifer and

1 bull 142.50; 5 lbs. butter at 20c Sold on account, to

Mercantile Co., 15 J lbs. butter at 22c, 3^ dozen eggs at 21c;
to Mrs. Greason, 5 lbs. butter at 20c. . . .Hours of labor:
Cattle 4J; horses 2; hogs f ; poultry |. . . .Eggs laid 9. . . .
Set aside for home use: 1 gallon milk, 1 pint cream.

Jan. 20.^Hours of labor : Cattle 4J ; marketing bull and
heifer sold yesterday 1 man and team 6; horses 2; hogs j;
poultry ^. . . .Eggs laid G. . . .Set aside for home use: 1 gal-
lon milk, 1 pint cream, 6 eggs.

. "To waste energy is to waste life."

FARM ACCOUNTS. 43

Jan. 21. — Hours of labor: Cattle ^; horses 2; hogs J;
poultry i. . . . Eggs laid 9. . . . Set aside for home use : 1 gal-
lon milk, 1 pint cream, 5 pounds butter.

Jan. 22. — Paid for syrup 47c ; medicine $1 ; Grinding feed
60c. . . .Sold 25 lbs. butter at 20c; 925 bu. oats at 34c. . . .
Hours of labor : Cattle 4^ ; horses 2 ; hogs J ; poultry J ; cut-
ting wood 1 man ^ ; hauling grist 1 man and team 4 . . . .
Eggs laid 5.... Set aside for home use: 1 gallon milk, 1
pint cream, 3 eggs.

Jan. 23. — Sold 1 quart cream at 20c. . . .Hours of labor;
Cattle 4 J ; horses 2 ; hogs J ; poultry ^ . . . . Eggs laid 5 . . . .
Set aside for home use : 1 gallon milk, 1 pint cream, 6 eggs.

Jan. 24. — Hours of labor: Cattle 4| ; horses 2; hogs J;
poultry "i. ...Eggs laid 6.... Set aside for home use: 1
gallon milk, 1 pint cream.

Jan. 25. — Paid A. O. U. W. assessment and dues |3 (Charge
Family Expense) .... Delivered to Crescent Creamery Co.
three five-gallon cans nearly full of cream, to be paid for
on their test for butter fat, estimated for the purpose of this
charge 14 gallons at 60c. . . . Bought sugar |1; toilet soap
25c (Charge Family Expense) ; stationery for business cor-
respondence 20c (Charge to Farm Expense) .... Hours of
labor: Cattle chores 4J; hauling cream 1 man and team
2; horses 2; hogs f ; poultry ^. . . .Eggs laid 8. . . .Set aside
for home use: 1 gallon milk, 1 pint cream.

Weight of feeds fed to live stock to-day : Cattle — Shred-
ded corn fodder 135 lbs., unshredded corn fodder 139 lbs.,
hay 131 lbs. ; ground feed to milch cows 60 lbs. ; ground feed
to fattening cattle 47 lbs. ; skim milk to calves 60 lbs. ; . . . .
horses — Hay 120 lbs,, oats 45 lbs., corn on cob lOJ lbs. ; . . . .
hogs — Corn on cob 140 lbs., all skim milk and buttermilk
not otherwise used;. . . .Poultry — Corn on cob 10 lbs., oats
10 lbs.

Weighed the milk of each cow at both milkings to-day,
with the following results: Red Heifer, morning 6.8 lbs.,
evening 7.6; Nell, morning 12.4 lbs., evening 12.5 lbs.; Black

"The world is not against you. It is too busy."

44 FARM ACCOUNTS.

and White Heifer, morning 5.1 lbs., evening 5.5 lbs. ; Crossy,
morning 10.9 lbs., evening 10.5 lbs.; Whitey, morning 8.6
lbs., evening 8.6 lbs. ; Black and White Cow, morning 9.2
lbs., evening 8.4 lbs. ; Durham, morning 9 lbs., evening 9.4
lbs.; Dot, morning 15.3 lbs., evening 15.2 lbs.; Star, morn-
ing 6 lbs., evening 5.4 lbs.

Took samples of each cow's milk at both milkings to-day
for composite test.

Jan. 26. — Paid for weighing oats 10c ; meat 18c .... Hours
of labor: Cattle 4|; horses 2; hogs |; poultry ^; market-
ing oats 1 man and team 3, 2 men j^. . . .Eggs laid 6. . , .Set
aside for home use : 1 gallon milk, 1 pint cream, 8 eggs.

A test was made to-day of the composite samples of each
cow's milk taken on the 5th, 15th and 25th of the month.
This test shows the per cent, of butterfat contained in each
cow's milk, as follows : Red Heifer 3.8 ; Nell 4 ; Black and
White Heifer 3.9 ; Crossy 3.5 ; Whitey 3.8 ; Black and White
Cow 4.2; Durham 3.7; Dot 4; Star 4.2.

A *test of to-day's cream shows 27 per cent butter fat.

Jan. 27. — Bought of the Mercantile Co. on account, 1
gallon kerosene for School District No. 78, 16c; 1 gallon
kerosene for home use 16c. . . .Hours of labor: Cattle 4J;
horses 2 ; hogs f ; poultry J ; hauling ice 1 man and team 5,
2 men 1 (Charge to Farm Expense) . . . .Eggs laid 5. . . .Set
aside for home use : 1 gallon milk, 1 pint cream.

Jan. 28. — Hours of labor: Cattle 4J; horses 2; hogs f ;
poultry ^; hauling ice 1 man and team 5, 2 men 1. . . .Eggs
laid 3 . . . . Set aside for home use : 1 gallon milk, 1 pint
cream, 5 pounds butter.

Jan. 29. — Sold 3|^ dozen eggs 80c Hours of labor. Cat-
tle 4^ ; horses 2 ; hogs J ; poultry fj ; hauling ice 1 man and
team 5, 2 men 1. . . .Eggs laid 4. . . .Set aside for home use:
1 gallon milk, 1 pint cream.

Jan. 30. — Paid for barbering 35c; medicine 50c; soap 50c;
cutting ice |3.60; 5 gallons kerosene at 20c. . . .Sold 4 qts.

♦Record on Herd Record Card.
'To know yourself as you are, is to turn your face toward success.'*

FARM ACCOUNTS. 45

cream at 20c Sold on account, to Mrs. Sherpy 5 lbs.

butter at 20c ; to Mrs. Dunlap 2 qts. cream at 20c Hours

of labor: Cattle 4^; horses 2; hogs f ; poultry ^; hauling
ice 1 man and team 3, 2 men ^; sacking oats for market
2 men ^. . . .Eggs laid 5. . . .Set aside for home use: 1 gal-
lon milk, 1 pint cream.

Jan. 31. — Hours of labor: Cattle 4^; horses 2; hogs };
poultry i Eggs laid 3 . . . . Set aside for home use : 1 gal-
lon milk, 1 pint cream, 5 eggs.

Character is attained only through toil.

CHAPTER VI.
OPEN LEDGER.

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Hubbard.

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FARM ACCOUNTS.

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CHAPTER VII.

LABOR ON THE FARM.

Where the labor is hired it is easy enough to deter mi tie
its cost, but where it is furnished almost wholly by the mem-
bers of the family it is quite another thing. The labor
herein, unless otherwise specified, was furnished by the
family. It seems fair to assume that the head of the fam-
ily, F. C. Hibbard, should receive credit for it. The rate
of wages during January is $18.00 per month and board,
figured at |2.50 per week. The rate per hour for the team
is considered the same as that for the man.

PRICES OF FARM PRODUCTS.

The prices of feeds and products used during the month
are taken from the local paper, The Northfield News^ when
given, and by inquiry when not. They are as follows:
Corn fodder, shredded and unshredded, |3 per ton; hay |6
per ton; oats 31c per bushel; corn 35c per bushel; barley
35c per bushel; whole milk |1 per hundred; skim milk 15
cents per hundred; cream Gc per lb.; butter 22c per lb.;
eggs 22c per dozen.

GROUND FEED.

At the beginning of the month there was on hand, as noted
in the inventory, some oats and barley, ground and ready
to be used in making up the feed. This was mixed together
and fed. On the 12th of the month six sacks each of oats
and barley were taken to the mill and ground. Before
ginnding, the sacks were weighed; the weight of the oats
being 470 lbs. and of the barley 672 lbs. Because of the
inconvenience in weighing either at home or at the feed

FARM ACCOUNTS. (59

mill, it was assumed that as the sacks used in taking the
grain to the feed mill later were uniform in size, the weight
of the two grains would hold in the same proportion as above.

By reference to card 33 — Feeding Statement — it will be
seen that the animals ate 3286 pounds of ground feed. The
amount of each grain in the ground feed should now be
ascertained and the value in nione}' computed. 470 plus
672 gives 1142 pounds in a mixture of ground feed ^^^^^^
1352 pounds of oats and ^^f^2^r- 1934 pounds of barley.
Debit Ground Feed with each separately and credit Oats
and Barley respectively, cards d and 10.

Ground feed should have been debited and oats and barley
credited at the time the grain was taken to the mill to be
ground. A defect in the memoranda furnished has made it
necessary to handle it differently. The simplest and most
direct method of handling a transaction is the best.

^ MAN LABOR.

Having posted all the transactions and made all the rec-
ords from the January memoranda, you should next trans-
fer the facts from the auxiliary to the principal cards, or post
from the auxiliary cards.

The Labor Record cards should be added from left to
right. The man worked 323^3 hours. His labor is con-
sidered worth the prevailing rate |18 per month and board.
The board is considered w^orth |2.50 per week or |11.07 for
the month of 31 days. The man labor thus cost |29.07.
Dividing this by 323i, the hours worked, the rate is found
to be 1.0899. Multiplying this rate by the hours gives the
cost of each enterprise. The sum of these costs equal |29.07.
Debit each enterprise with its cost, Cards 5, 6, 7, 15, 4, 11,
19, 2, 9, 17. Credit F. C. Hibbard for labor performed
118.00 and Food and Fuel for the board |11.07.

"To boast of a virtue is to turn it into a vice."

70 FARM ACCOUNTS.

TEAM LABOR.

The rate per hour is assumed to be the same as paid for
man labor |.0899. This would seem to be fair inasmuch
as the man averaged over ten hours a da}' and the labor of
a man is usually considered an offset for the labor of a
team an equal number of hours. The team is charged for
its care and feed separateh', cards 31 and 33. Charge the
enterprises receiving the benefit of Team Labor, cards 15,
11, 19, 9, 5a, 17, and credit Horses card 4.

DAIRY PRODUCE.

On card 32, is recorded the disposition of milk, cream and
butter. The prices put on the milk, cream and butter
used in the house are the prevailing ones. Debit Food and
Fuel, card 15, with products used and credit Cattle, card
5a.

POULTRY PRODUCE.

On the reverse side of card 32, is a record of the eggs
laid, used and sold. The eggs sold were recorded at the
time of sale. The ^ eggs used should now be posted by
debiting Food and Fuel, card 15, fl.OB, and crediting
Poultry, card 7, |1.06.

FEEDING MEMORANDA.

Owing to the inconvenience of weighing the feed given
to the live stock every day, it was determined to accept the
average of three representative days' feeding as the average
for the month. On card 33, the weight of the several kinds
of feed has been recorded as taken on the 5th, 15th, and
25th of the month. The total quantities and values should
now be computed, and entered in the appropriate columns
of that card.

"The unsuccessful believe in luck: the successful believe in work.**

FAEM ACCOUNTS. 71

The average market price for the month is used in com-
puting the value of the products fed out, and for January
was as follows: Corn fodder $3.00 per ton; skim milk
15c per hundred; hay |6.00 per ton; oats 31c per bushel;
corn on the *cob 35c per bushel; barley 35c per bushel.

The cattle were fed shredded corn fodder, 136 lbs. on the
5th, 134 lbs. on the 15th, and 135 lbs. on the 25th, making
an average of 135 lbs. for each of the three days when the
weights were taken. The daily average weight of un-
shredded fodder is found to have been 140 lbs. Thus, the
cattle consumed daily during the month of January 275
lbs. of shredded and unshredded corn fodder. The total
weight for the 31 days of the month was 31 times 275 lbs.
or 8525 lbs., and the value of this quantity at |3.00 per
ton is 112.79.

The ground feed, hay, and skim milk fed the cattle should
likewise be figured. The feeds fed the horses, hogs, and
poultry should also be computed and the proper extensions
made.

Cattle should be debited, card 5a, with the price of feeds
consumed, 157.77. And Corn, card 11, (|12.79), Ground feed,
card 10,- (|30.10), Cattle, card 5a (|2.79) skim milk fed the
calves, and Hay, card 12 (|12.09), credited. Horses should
be debited, card 4, (|26.25) and Hay, Oats and Corn, credited
cards 12, 9, and 11 respectively. Hogs should be debited,
card 6 (|25.15) and Corn and Cattle credited, cards 11 and
5a respectively. Poultry should be debited, card 7 (|4.51)
and Corn and Oats credited, cards 11 and 9, respectively.

DAIRY STATEMENT CAKD.

This is a record of the milk produced by each cow during
the month. It may be recorded each day. In this instance
the milk was weighed three days during the month or for

*I"se 72 lbs. to the bushel of corn on the cob.
'Our ships would come in if we'd go out with a tug to meet them."

72 FAEM ACCOUNTIS.

six milkings. These weights are added together, divided
by 3, the number of days represented, and multiplied by 31,
the days in January.

The tests are recorded as made and multiplied by the
pounds of milk which gives the total fat.

HERD RECORD.

This is a compilation of facts from cards 36, 36a, and 36b
showing the milk and fat produced. It also gives a com-
parison of facts from card 32 of the milk products show-
ing the butter unaccounted for or apparently lost through
improper skimming and a statement of the disposition of
the milk and its products.

By dividing the total pounds of fat produced during the
month by the total milk expressed in units, the average
per cent of fat is ascertained. In January it is .039 ap-
proximately. To find the amount of butter in milk, first
determine the amount of fat it contains by multiplying the
per cent test of fat by the pounds of milk. To this fat add
one-sixth of itself and the result should be the total butter
content. The amount of butter in cream may be found by
taking its per cent test and multiplying it by the pounds of
cream to get the total fat content. To this fat add one-sixth
of itself and the result should be the total pounds of butter.

TRIAL BALANCE.

A trial balance is a trial to see that the ledger cards bal-
ance or the footings of the two sides are equal. It consists
of a list of each open account in the ledger showing the
name of the account and the total debits and total credits
set opposite it. These debits and credits must equal each
other before proceeding-
Mind your own business and thus give others a chance to mind theirs.

— Hubbard.

FARM ACCOUNTS. 73

111 preparing for a trial balance take a finely sharpened
lead pencil and add the sides of each account placing the
footings directly under the line following the last entry on
each side of the account. Take a Statement card and write
the name of each account with its debit and credit amounts
in the columns provided. Then add these two columns for
comparison.

Since in posting to the cards every transaction must have
an equal amount of debits and credits, the total sum of
these debits and these credits should equal each other.
If they do not, the ledger is out of balance because an error
has been made \1) in posting, or (2) in adding the sides of the
account, or (3) in transferring the accounts to the trial
balance or (4) in adding the trial balance.

As you do not know just where the error is it will be
necessary to systematically test each of the four conditions
above noted. Commence with the first posting and see
that the debits and credits are equal and take up severally
the following transactions in like manner, placing a dot or
a check mark after each amount on the cards. Look through
the cards carefully to see if there are any amounts not hav-
ing dots or check marks beside them. If there are, there
is something wrong. (2) Add again the sides of each ac-
count and (3) see that the sums are properly carried to the
Trial Balance. Now (4) add the Trial Balance carefully.

Working through this routine should bring the desired
results. If the error is not found, go over the routine
again and again until the work is correct.

INVENTORY ON JANUARY 31st.

The inventory as of the last day of the month should now
be taken so that the accounts which are not a part of the
farm business may be charged against the proprietor. See
chapter III and proceed as instructed on page 30.

'The only real enemy one has is himself."

74 FAEM ACCOUNTS.

OLCTHING, FOOD AND FUEL, FAMILY EXPENSE,
HOUSEHOLD FURNISHINGS.

These accounts should ordinarily be classed as Business
Accounts, but since they have nothing whatever to do with
the farm production, yet are a necessary part of man's liv-
ing, the net cost of each should be charged to the proprietor
(F. C. Hibbard) and the account credited with that amount.

Before the net cost of each of these accounts can be ascer-
tained, a reference must be made to the inventory made at
this time — card 34g. Clothing is estimated to be worth
|135, and Food and Fuel |82.40. In determining the net
cost of these accounts these inventories must be considered
as a credit. Thus, Clothing has a debit of |157.80 and con-
sidering the inventory |135 as a credit, the net cost is |22.80.
See duplicate card 14 showing Clothing credited |22.80, and
card *1 showing F. C. Hibbard debited |22.80.

Food and Fuel has an inventory of |82.40. Considering
this as a credit the net cost is found to be |25.96. See dup-
licate card 15. Credit Food and Fuel and debit F. C. Hib-
bard 125.96. Family Expense has no inventory to consider
so it is credited with its total debit |23.35 and F. C. Hib-
bard debitM a like amount. Since the inventory of House-
hold Furnishings is equal to its total cost, there is no trans-
fer entry to make.

These four accounts are very important ones, since they
represent expenditures that are too often the source of
financial embarrassment and distress. p]ven if no attempt
is made to make a complete record of the business trans-
acted, these accounts should never be overlooked.

SECOND TRIAL BALANCE.

A second trial balance should now be taken to determine
tlie condition of the ledger since charging the proprietor

*F. C. Hibbard — Closed Ledger, page 83.

"Easy money is hard to keep.'

FARM ACCOUNTS. 75

with the living expenses as above. It is apparent that these
transfers might have been made before taking the first trial
balance and thus obviated the necessity for a second one,
but it is safer for the beginner to check himself as often as
practicable. This Trial Balance is shown on card 35a.
This gives the true con ^I it ion of the ledger at the close of
January.

BUSINESS STATEMENT.

A Business Statement is one made to show the * losses
or tgiiins of the business. It also shows the losses or gains
on each account separately. It naturally shows the cost
and receipts of each of the accounts representing the things
produced, bought, or sold for the purpose of gain. Such
accounts used in January are Keal Estate, Horses, Cattle,
Hogs, Poultry, Machinery and Implements, Oats, Corn, and
Farm Expense.

This statement is made from the Trial Balance and In-
ventory in a manner hereafter explained.

Take the statement card, and head it like card 35b. Re-
ferring to the second Trial Balance: Take the first Busi-
ness Account — Real Estate — and write the name on the
second line of the card and follow as illustrated with its
cost — the debit in the Trial Balance. Write underneath
this the present value (Inventory). Subtracting the pres-
ent value from the cost a loss of |1.86 is shown. Take the
next Business Account — Horses — and to its receipts (credit
side on second Trial Balance) add its inventory and from
this total subtract its cost (debit side on second Trial Bal-
ance) and a loss of |26.43 is shown. Likewise handle the
remaining Business Accounts.

FINANCIAL STATEMENT.
A Financial Statement is one made to show our Jre-
sources and § liabilities. It is made from the Trial Balance

•A loss is a decrease of capital.

tA gain is an increase of capital.

iA resources is anything we have of value.

§A liability is anything we owe.

Hear no ill of a friend, nor speak any of an enemy. — Franklin.

76 FARM ACCOUNTS.

and Inventory. It contains a list of the values of the ledger
accounts with their titles appearing in the Inventory to-
gether with the accounts and values appearing in the Trial
Balance whose difference shows something due us or that we
owe others.

The difference between this list of resources and liabil-
ities is the net capital. Another way to determine our net
capital is to add our net gain, or subtract our net loss from
our net investment. It is thus apparent that in closing this
month the difference between our resources and liabilities
is equal to the sum of our net investment and net gain. See
card 3oc.

CLOSING THE LEDGER.

This is a process undertaken at stated times for the pur-
pose of closing up or ruling up the several accounts in the
ledger. It is really an unnecessary process with the card
system unless we wish to discontinue business for as soon
as one card is full the account is transferred to another
one and the Business and Financial Statements give a
complete exposition of the results and standing of the
business. However, it is a nice process and serves to better
acquaint the student with the relationship existing be-
tween the accounts. The ledger should never be closed
until the Business and Financial Statements have been
made, as these give a thorough test of the condition of the
ledger for closing. This book gives the open ledger (its
condition after posting) and the closed ledger (its condition
after the processes of closing have been completed). In
closing a ledger take an Inventory and a Trial Balance
and make a Business and Financial Statement; open a
Loss and Gain account; into it transfer all losses and
gains shown in the Business Accounts.

Open a balance Account ; into it transfer all resources and
liabilities shown in the Financial Accounts and the inven-
tories from the Business Accounts.

Be always ashamed to catch thyself idle. — Franklin.

FAKM ACCOUNTS. 77

CLOSE BUSINESS ACCOUNTS INTO LOSS OR GAIN.

A business account which has no inventory is closed by
writing on the less side in red ink the difference between
the two sides. The date, Loss and Gain, and card number
of the Loss and Gain Account should also be written. This
difference should be transferred in black ink to the opposite
side of the Loss and Gain Account. The account should
be ruled as shown in the closed ledger.

Where a Business Account has an inventory that is a
resource, write the inventory on the credit side in red ink
and transfer it in black ink to the opposite side of the Bal-
ance Account and proceed as with an account without an
inventory.

CLOSE FINANCIAL ACCOUNTS INTO BALANCE.

A Financia^l Account that balances (whose debits and
credits are equal) is balanced by simply bringing down
the totals opposite each other and ruling as on card 16
Family Expense. Where the two sides are unequal write
on the less side in red ink the difference and carry this in
black ink to the opposite side of the Balance Account and
rule as on card 21.

If desired, the balance may be brought down underneath
the ruled account instead of carrying it to the Balance
Account. The ledger would then be open ready for busi-
ness.

THE USE OF RED INK.

Red ink should be used sparingly. Its use is to empha-
size or call attention to, and usually denotes something
out of its proper place. When a red ink entry is trans-
ferred it is entered in black ink. Never make the same
entry twice in red ink.

"After all, the man who is thorough, is the one who is wanted.'*

CHAPTER VIII.

CLOSED LEDGEK.

Inventory of real and personal property Jan. 31, 1904.

Real Estate: SEJ Section 4, Township 111, Range 19, 160
acres at |60 per acre.

Horses: Topsy, black mare 6 years old flOO; Kitty,
black mare 6 years old flOO; Nell, gray mare 14 years old
|125; Bill, gray gelding 16 years old |7o; Maude, brown
mare 2 years old |40 ; Jess, brown mare 1 year old |20.

Cattle: Cows — Nell, grade shorthorn 2 years old |30;
Black and White Heifer, grade shorthorn 2 years old |25;
Red Heifer, grade shorthorn 2 years old |25 ; Crossy, grade
shorthorn 6 years old |30 ; Whitey, grade shorthorn 10 years
old |25 ; Durham, grade shorthorn 8 years old |30 ; Black
and White Cow, Jersey shorthorn 8 years old |25 ; Dot,
grade shorthorn 10 years old |30; Star, grade shorthorn 7
years old |25; Bangs, grade shorthorn 2 years old |25;
Holstein, grade Holstein 6 years old |22.

Yearling Heifers — Daisy, grade shorthorn |10; Belle,
grade shorthorn |18 ; Bess, grade Holstein |10.

Fattening Cattle — Two red and white steers |95.

Bull — Jack, grade shorthorn 1 year old |20.

Calves— Five, |41.

Hogs : 3 brood sows at |15 ; 8 hogs |92 ; 7 hogs |66.20 ;

Poultry: Ninety chickens at 33|c.

Machinery and Implements : Vehicles — 1 lumber wagon
|25 ; 1 old lumber wagon |5 ; 1 two-seated road wagon |45 ;
1 surrey |55; 1 old one-horse buggy $5; 1 pair light bobs
410 ; 1 cutter |15.

Machinery — 1 binder |15; 1 mower |18; 1 hay rake |3;
1 seeder |28 ; 1 fanning mill |20 ; 1 corn sheller $5 ; 1 cream
separator |40; hay fork and rope |6.50; 1 grindstone 75c.
"Better wear out shoes than sheets."

FAEM ACCOUNTS. 7J)

Implements — 1 sulky plow |35; 2 old walking plows $5;

1 spring tooth harrow |7 ; 1 old wood-frame harrow |3 ; 1
disk |10; 1 two-horse cultivator |20; 1 old two-horse cul-
tivator |4 ; 1 one-horse cultivator |2.

Tools — Forks |1.25; 1 scoop shovel 75c; small tools |1.50;
hoes and rakes 50c ; 1 set barn scales $8.

Horse Equipment — 1 double harness |20; 1 old double
harness |5 ; 1 light double harness |25 ; blankets |3.

Oats: Market value 34c per bushel. 40 bu. 18 lbs. in
feed boxes at barn ; 3 bu. ground and in large sack.

Bin Measurements— No. 1—16 ft. 6 in. by 12 ft. 10 in. by

5 ft. 10 in. ; No. 5—12 ft. 6 in. by 6 ft. by 3 ft. 7 in. ; No. 6—
11 ft. by 6 ft. by 4 ft. 10 in.

Barley: Market value 35c per bushel. 207 bu. 34 lbs.
Corn: Market value corn on cob 35c per bushel; fodder
$3 per ton.

Bin Measurements — No. 1 — 19 ft. 6 in. by 7 ft. 3 in. by

6 ft.; No. 2— 5^ ft. by 5 ft. by 93 in.; No. 3— Round bin, diam-
eter 8 ft., height 4 ft.; 11,880 lbs. corn fodder.

Hay: Market value |6 per ton. Mow No. 1—28 ft. by 30
ft. by 18 ft. ; No. 2—28 ft. by 30 ft. by 6 ft. 6 in.

House Furnishings: 2 kitchen ranges |30; 2 tables (1
kitchen and 1 dining) |10; 9 dining-room chairs |15; 4 rock-
ing chairs |7; 6 kitchen chairs |2; 1 large upholstered chair
|5; 2 upholstered chairs |5; 1 bedroom suite |15; 2 bedroom
suites |20; 1 bedroom suite |5; carpets |30; bedding |50

2 couches |5; 1 cot |1 ; 1 parlor table |2; 1 sideboard |15
1 wardrobe |50; 1 secretary |15; 1 secretary |5; 1 clock |4
1 piano |150; kitchen utensils and stove ware |5; dishes
$25; refrigerator |15; churn |2.

Clothing: Men's clothing $60 ; women's clothing |75.
Food and Fuel: Considered same as January 1st $82.40.
*Cash : Balance on hand $429.91.

♦This was taken by actual count.

To be humble to superiors is duty, to equals courtesy, to inferiors
nobleness."

80

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FARM ACCOUNTS.

95

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That man is best educated who is most useful. — Hubbard.

CHAPTER IX.
PRACTICE WORK.

Feb. 1. — Hours of labor: Cattle 4J; horses 2; hogs J;
poultry i. . . . Eggs laid 4 ... , Set aside for home use : 1 gal-
lon milk, 1 pint cream.

Feb. 2. — Hours of labor: Cattle 4^; horses 2; hogs J;
poultry ^ . . . . Eggs laid 1 . . . . Set aside for home use : 1 gal-
lon milk, 6 eggs.

Feb. 3. — Sold 1 gallon cream 80c; ^ pounds butter at
23 Jc .... Hours of labor : Cattle 4^ ; horses 2 ; hogs } ; poul-
try i ; hauling grist for feed 1 man and team 4, 2 men f

Eggs laid 1. . . .Set aside for home use: 1 gallon milk, 3
quarts cream.

Feb. 4. — Hours of labor: Cattle 4J; horses 2; hogs |;
poultry ^ . . . . Eggs laid 4 . . . . Set aside for home use : 5
quarts milk, 3 quarts cream, 6 eggs.

Feb. 5. — Paid personal property taxes |6.51 (Charge Farm
Expense) ; medicine 50c ; binder twine $22.50 ; wood |8 ; ker-
osene 15c ; stationery 27c .... Bought of Mercantile Co. on ac-
count, groceries 50c. . . .Sold 81 bushels and 8 pounds of oats
at 35c ; ^^ quarts of cream at 20c .... Hours of labor : Cattle
4^ ; horses 2 ; hogs | ; poultry 1^ ; marketing oats 1 man and
team 3, 2 men J . . . . Eggs laid 3 . . . . Set aside for home use :
4J quarts milk, 1 pint cream.

Weight of feeds fed to live stock to-day : Cattle — Shred-
ded corn fodder 135 lbs., unshredded corn fodder 139 lbs.,
hay 129 lbs., ground feed 80 lbs., oats 2 lbs., skim milk 57
lbs. ; horses — Hay 119 lbs., oats 46 lbs., corn on cob 11 lbs. ;
hogs — Corn on cob 209 lbs. and all skim milk and butter-
milk not otherwise used ; poultry — Corn on cob 10 lbs., oats
11 lbs.

The weight of milk given by each cow morning and even-
ing was as follows: Red Heifer, morning 6.9 lbs., evening

Use 72 lbs. of corn on the cob to a bushel during February and
March.

Troubles grow by recounting them. — Hubbard.

98 FAKM ACCOUNTS.

7.3 lbs.; Nell, morning 11.2 lbs., evening 11.8 lbs.; Black
and White Heifer, morning 5 lbs., evening 5.1 lbs. ; Crossy,
morning 10.9 lbs., evening 10.7 lbs.; Whitey, morning 8.1
lbs., evening 7.9 lbs.; Black and White Cow, morning 8.8
lbs., evening 8.7 lbs. ; Durham, morning 9.1 lbs., evening 9.2
lbs.; Dot, morning 14.6 lbs., evening 14.5 lbs.; Star, morn-
ing 5.2 lbs., evening 5.1 lbs.

Took sample of each cow's milk at both milkings today for
composite test.

Feb. 6. — Hours of labor: Cattle 4^; horses 2; hogs J;
poultry ^....Eggs laid 5.... Set aside for home use: 3J
quarts milk, 4 eggs.

Feb. 7. — Sold 6 pounds- butter at 22c Hours of labor:

Cattle 4J ; horses 2 ; hogs f ; poultry J . . . . Eggs laid 6 Set

aside for home use : 4^ quarts milk, 5 pounds butter.

Feb. 8. — Hours of labor : Cattle 4J ; horses 2 ; hogs j ;
poultry J . . . . Eggs laid 8 . . . . Set aside for home use : 1 gal-
lon milk, 5 pounds dressed chicken.

Feb. 9.— Bought flour |12 Bought of Mercantile Co.

on account, sugar $1 . . . . Sold 5 pounds butter at 22c ....
Hours of labor: Cattle 4|^; horses 2; hogs f ; poultry i;
hauling wood 1 man and team 4. . . .Eggs laid 6. . . . Set aside
for home use : 1 gallon milk, 1 pint cream.

Feb. 10. — Hours of labor: Cattle 4^; horses 2; hogs f ;
poultry ^ . . . . Eggs laid 5. . . . Set aside for home use : 1 gal-
lon milk, 1 pint cream, 10 eggs.

Feb. 11. — Paid subscription to ^'Farmers' Tribune" to
Feb. 1, 1905, |1; clothes-line 70c; tie-rope for horses 25c;
medicine 10c .... Sold 5 pounds butter at 22c ; 4| quarts
creiim at 20c.... Hours of labor: Cattle 4^; horses 2;
hogs J ; poultry J . . . . Eggs laid 4 . . . . Set aside for home use :
3 quarts milk, 4 quarts cream.

Feb. 12.— Paid A. O. U. W. assessment |1 Bought of

Mercantile Co. on account, groceries 40c; overalls 50c. . . .
Sold Mercantile Co. on account, 5 pounds butter at 22c. . . .
Hours of labor: Cattle 4| ; horses 2; hogs f ; poultry J. . . .

"What are you? Not what you have been."

FARM ACCOUNTS. .39

Eggs laid 6. . . .Set aside for home use: 1 gallon milk.

Feb. 13. — Bought oyster shells for poultry 25c; shoe re-
pairs 15c .... Sold 5 lbs. butter at 25c ; 3 quarts cream at

20c Gave to Mrs. Riddell 11 J lbs. butter valued at 22c. per

pound Hours of labor : Cattle 4J ; horses 2 ; hogs | ;

poultry ^....Eggs laid 8 Set aside for home use: 1

gallon milk, 1 pint cream.

Feb. 14. — Hours of labor: Cattle 4^; horses 2; hogs |;
poultry ^....Eggs laid 8.... Set aside for home use: 5
pounds butter, 5 quarts milk, 1 pint cream, 4 eggs.

Feb. 15. — Hours of labor: Cattle 4^; horses 2; hog« |;
poultry i . . . . Eggs laid 12 ... . Set aside for home use : 1 gal-
lon milk, 1 quart cream, A^ pounds dressed chicken.

Weight of feeds fed to live stock to-day: Cattle — Shred-
ded corn fodder 134 lbs., unshredded corn fodder 141 lbs.,
hay 130 lbs., ground feed 62 lbs., oats 2 lbs., skim milk 57
lbs.; horses — Hay 121 lbs, oats 46 lbs., corn on cob 11 lbs.;
hogs — Corn on cob 211 lbs. and all skim milk and butter-
milk not otherwise used ; poultry — Corn on cob 10 lbs., oats
10 lbs.

The weight of milk given by each cow, morning and even-
ing, was as follows: Red Heifer, morning 7 lbs., evening
7.2 lbs.; Nell, morning 11.5 lbs., evening 11.9 lbs.; Black
and White Heifer, morning 4.9 lbs., evening 4.9 lbs. ; Crossy,
morning 10.6 lbs., evening 10.8 lbs.; Whitey, morning 7.3
lbs., evening 7.2 lbs.; Black and White Cow, morning 8.5
lbs., evening 8.6 lbs. ; Durham, morning 9.3 lbs., evening 9.2
lbs. ; Dot, morning 14.6 lbs., evening 14.7 lbs. ; Star, morn-
ing 4.9 lbs., evening 4.7 lbs.

Took sample of each cowl's milk at both milkings to-day
for composite test.

Feb. 16. — Sold 5 pounds butter at 23c. . . .Sold Mercantile
Co. on account, 16 J pounds butter at 20c. . . .Hours of labor:
Cattle 4J; horses 2; hogs |; poultry J; sacking oats for
market 2 men ^; sacking barley for grist 2 men J. . . -Eggs
laid 14 ... . Set aside for home use : 4J quarts milk, 1 pint
cream, 10 eggs.

The world treats you as well as you treat it. — Hubbard.

100 FARM ACCOUNTS.

Feb. 17. — Paid sleigh repairs 50e; saw filing 60c; oil
meal for cattle |1.65; grinding feed 60c; postal cards 24e

Bought of Mercantile Co. on account, groceries |1.90 ;

lamp chimney 10c. . . .Sold 95 bushels oats at 35c. . . .Hours
of labor: Cattle 4|^; horses 2; hogs J; poultry J; hauling
grist 1 man and team 3. . . .Eggs laid 10. . . .Set aside for

home use: 4f quarts milk, 3 quarts cream.

Feb. 18. — Paid for 1 pair stockings 25c; Degree of Honor
assessment |2.... Bought of Mercantile Co. on account, 1
broom 35c. . . .Sold to Mercantile Co. on account, 10 pounds
butter at 22c. . . .Sold 11 bushels barley at 42fc. . . .Hours
of labor : Cattle 4^ ; horses 2 ; hogs | ; poultry ^ . . . . Eggs
laid 14 ... . Set aside for home use : 1 gallon milk, 1 pint
cream.

Feb. 19. — Bought wood |4.50 Bought of Mercantile Co.

on account, crackers 25c ; cloth and ribbons |1.43 Hours

of labor: Cattle 4|; horses 2; hogs f ; poultry J; cutting
wood 1 man i. . . . Eggs laid 8 . . . . Set aside for home use :
4^ quarts milk, 1 pint cream, 8 eggs.

Feb. 20. — Bought wood |4.50; medicine 15c .... Bought
of Mercantile Co. on account, kerosene and oranges 54c
. . . .Sold 1 gallon cream at 80c. . . .Hours of labor: Cattle
4^; horses 2; hogs f ; poultry ^; hauling wood 1 man and
team 3, cutting wood 1 man 1 . . . . Eggs laid 12 ... . Set aside
for home use: 1 gallon milk, 1 quart cream.

Feb. 21. — Paid subscription to '' American Boy," to Feb-
ruary, 1905, |1 Hours of labor: Cattle 4i; horses 2;

hogs f ; poultry ^ . . . . Eggs laid 15 ... . Set aside for home
use : 5 pounds of butter, 4J quarts milk, 1 pint of cream ....
Sold 5 doz. eggs at 25c.

Feb. 22. — Sold 4 dozen eggs at 25c .... Bought medicine
55c ; lemons 10c ; candy 5c ... . Hours of labor : Cattle 4 J ;
horses 2 ; hogs f ; poultry ^ . . . . Eggs laid 14 ... . Set aside
for home use: 4|^ quarts milk, 1 pint cream, 8| pounds
dressed chicken, 8 eggs.

"You must be dead to many things, if you would rise."

FARM ACCOUNTb. iQi

Feb. 23.— Hours of labor: Cattle 4^; horses 2; hogs j;
poultry ^. . . .Eggs laid 10. . . .Set aside for home use: 6J
quarts milk, 1 quart cream.

Feb. 24. — Sold to Mercantile Co. on account, 10 pounds
butter at 22c .... Sold to Mrs. Bixby 5 pounds butter at 22c.
She paid |1, balance to be charged to her account .... Bought
of Mercantile Co. on account, crackers 60c.... Hours of
labor: Cattle 4J; horses 2; hogs |; poultry i; cutting
wood 1 man 2. . . .Eggs laid 12. . . .Set aside for home use:
4J quarts milk, 1 pint cream.

Feb. 26. — Hours of labor: Cattle 4J; horses 2; hogs };
poultry ^ . . . . Eggs laid 10 ... . Set aside for home use : 4 J
quarts milk, 10 eggs.

Weight of feeds fed to live stock to-day : Cattle — Shred-
ded corn fodder 136 lbs., unshredded corn fodder 140 lbs.,
hay 131 lbs., ground feed 62 lbs., oats 2 lbs., skim milk 57
lbs. ; horses — Hay 120 lbs., corn on cob 11 lbs., oats 46 lbs. ;
hogs — Corn on cob 210 lbs. and all skim milk and butter-
milk not otherwise used ; poultry — Corn on cob 10 lbs., oats
12 lbs.

The weight of milk given by each cow, morning and even-
ing, was as follows: Red Heifer, morning 6.8 lbs., evening
6.5 lbs.; Nell, morning 11.3 lbs., evening 10.7 lbs.; Black
and White Heifer, morning 4.5 lbs., evening 4.4 lbs. ; Crossy,
morning 10.5 lbs., evening 10.4 lbs.; Whitey, morning 6.9
lbs., evening 7 lbs.. Black and W^hite Cow, morning 8.7 lbs.,
evening, 8.6 lbs. ; Durham, morning 9.1 lbs., evening 9.3 lbs. ;
Dot, morning 14.5 lbs., evening 14.4 lbs. ; Star, morning 4.8
lbs., evening 4.4 lbs.

Took sample of each cow's milk at both milkings to-day
for composite test.

Feb. 26. — Hours of labor: Cattle 4^; horses 2; hogs f ;
poultry 4 • • • • Eggs laid 10 ... . Set aside for home use : 1
gallon milk, 1 quart cream.

Fashion is a barricade behind which people hide their nothingness.

— Hubbard.

102 FARM ACCOUNTS.

A test was made to-day of the composite samples of each
cow's milk taken on the 5th, 15th and 25th of the month.
This test shows that the per cent of butter fat contained in
each cow" s milk was as follows : Red Heifer 3.8 ; Nell 3.8 ;
Black and White Heifer 4 ; Crossy3.6; Whitey 3.8; Black
and White Cow 4.2; Durham 3.8; Dot 3.9; Star 4.1.

Cream from this morning's skimming tested 25 per cent
butter fat.

Feb. 27. — Bought medicine |2.... Bought of Mercantile
Co. on account, sorghum and sugar |1.50. .. .Sold Mercan-
tile Co. on account, 10 pounds butter at 22c.... Sold IJ
quarts cream at 20c .... Hours of labor : Cattle 4^ ; horses
2; hogs f ; poultry i. . . .Eggs laid 10. . . .Set aside for home
use: 1 gallon milk, 1 pint cream.

Feb. 28. — Bought books and stationery 75c; medicine
25c .... Hours of labor : Cattle 4J ; horses 2 ; hogs f ; poul-
try J ... . Eggs laid 11 ... . Set aside for home use : 4J quarts
milk, 1 pint cream.

Feb. 29.— Sold 10 bushels 18 pounds oats at 33ic; 2 bush-
els 8 pounds ear corn at 52c ; 303 pounds hay at |6 per

ton Received for board of F. B. Headley |11.50 Sold

4 doz. eggs at 25c .... Hours of labor : Cattle 4 J ; horses 2 ;
hogs f ; poultry 1^ . . . . Eggs laid 3 . , . . Set aside for home
use: 5 pounds of butter, 4^ quarts milk, 1 pint cream, 7
eggs.

The rate of wages during the month is |18 per month and
board. The board is figured at |2.50 per week.

The prices of feeds and products used during the month
ai:e as follows : Corn fodder $3 per ton ; hay |7 per ton ; oats
36c per bushel ; corn 35c per bushel ; barley 36c per bushel ;
whole milk $1 per hundred; skim milk 15c per hundred;
cream 80c per gallon; butter 22c per pound; eggs 25c per
dozen ; dressed chicken 8c per pound.

Reference should be made to the explanations and illus-
trations in January for guidance in calculating and record-
ing the values on the auxiliary cards.

Creditors have better memories than debtors. — ^Franklin.

FARM ACCOUNTS. 103

Mar. 1. — Paid for medicine 25c Bought of Mercan-
tile Co. on account, cream of wheat 15c; underclothing
|1.70 ; baking powder 40c. . . . Sold Mercantile Co. on account,

15 lbs. butter at 22c Hours of labor : Cattle 4^ ; horses

2 ; hogs f ; poultry i Eggs laid 12 ... . Set aside for home

use : 14 gallons milk, 3 pints cream, 5 eggs.

Mar. 2. — Paid for grinding feed 60c .... Hours of labor :
Cattle 4J; horses 2; hogs f ; poultry ^. . . .Eggs laid 8. . . .
Set aside for home use: 1^ gallons milk.

Mar. 3. — Paid for nutmegs 10c ; barber 10c Hours of

labor : Cattle 4^ ; horses 2 ; hogs | ; poultry i, .. . Eggs laid
11.... Set aside for home use: If gallons milk, 1 pint
cream, 6 eggs, 4 pounds butter.

Mar. 4. — Hours of labor: Cattle 4^; horses 2; hogs |;
poultry i. . . . Eggs laid 11 ... . Set aside for home use : 1 J
gallons milk, 1 pint cream.

Mar. 5. — Paid postage 10c ; medicine $2.95 ; pail for house
45c .... Bought of Mercantile Co. on account, *soap 25c;
yeast 5c; oranges 30c; rubbers and overalls |1.35; gloves

20c Sold Mercantile Co. on account, 10 lbs. butter at 22c

Sold to M. G. Hibbard on account, 1 lb. butter 20c. . . .

Hours of labor: Cattle 4^; horses 2; hogs J; poultry J;
fchurning 1 man 1, 1 woman f ; hauling manure to corn land
2 men and team 3 . . . . Eggs laid 11 ... . Set aside for home
use: 1^ gallons milk, 1 pint cream, 4 eggs.

Weight of feeds fed to live stock to-day: Cattle — Corn
fodder 134 lbs., hay 33 lbs., ground feed 74 lbs., skim milk
65 lbs.; horses— Hay 145 lbs., oats 60 lbs.; hogs — Corn on
cob 120 lbs. and all skim milk and buttermilk not otherwise
used ; poultry — Oats 14 lbs., corn on cob 4 lbs.

The weight of.milk given by each cow, morning and even-
ing, was as follows : Bed Heifer, morning 6.3 lbs., evening
6.2 lbs.; Nell, morning 9.6 lbs., evening 9.3 lbs.; Black and
White Heifer, morning 4 lbs., evening 3.9 lbs. ; Crossy, morn-

♦Unless otherwise specified charge soap to Family Expense.
tEnter under Man Labor.

"Well done is better than well said."

104 FARM ACCOUNTS.

ing 10.2 lbs., evening 10.3 lbs.; Whitej, morning 6.5 lbs.,
evening 6.3 lbs.; Black and White Cow, morning 8.1 lbs.,
evening 7.9 lbs.; Durham, morning 8.5 lbs., evening 8.4 lbs.;
Dot, morning 13.3 lbs., evening, 13.4 lbs.; Star, morning 4
lbs., evening 3.8 lbs.; Holstein, morning 16.8 lbs., evening
17.3 lbs.

Took sample of each cow's milk at both milkings to-day
for composite test. Holstein's milk used to-day for first
time since birth of calf on the 2d.

Mar. 6. — Hours of labor: Cattle 4J; horses 2; hogs |;
poultry ^. . . .Eggs laid 13. . . .Set aside for home use: IJ
gallons milk, 1 pint cream.

Mar. 7. — Paid for medicine 50c. . . .Bought of Mercantile
Co. on account, cloth and laces |1; rubbers 55c; tea, salt
and kerosene |1.50. . . .Sold Mercantile Co. on account, 5
lbs. butter at 22c. . . .Hours of labor: Cattle 4^; horses 2;
hogs f ; poultry ^ ; hauling manure to corn land 1 man and
team 5 J ... . Eggs laid 17 ... . Set aside for home use : If
gallons milk, 1 pint cream, 8 eggs.

Mar. 8. — Hours of labor: Cattle 4^; horses 2; hogs f ;
poultry i ; hauling manure to corn land 1 man and team 2f ;
hauling manure for apple trees 2 men and team 1^ (Charge
Farm Expense) ; hauling wood 1 man and team 3 ; churning
1 man 1 and 1 woman ^. . . -Eggs laid 10. . . .Set aside for
home use : 1 J gallons milk, 5J pounds dressed chicken,
3 eggs.

Mar. 9. — Paid for cheese 38c; bananas 15c; filing saw 25c
(Charge Machinery and Implements) ; hair cut 20c; caps 75c
.7. .Sold Mrs. Sherpy 5 lbs. butter at 22c. She paid |1, the
balance to be charged to her account. .. .Hours of labor:
Cattle 4^; horses 2; hogs f; poultry J; cutting wood 1
man l....Eggs laid 25.... Sot aside for home use: 1^
gallons milk, 1 pint cream.

Mar. 10. — Paid for clothing |4 ; medicine 15c; postage
10c; railroad fare and expenses of John Hibbard to Fari-
bault and return |2.10. .. .Bought of Mercantile Co. on

"Read much, but not too many books."

FARM ACCOUNTS. 105

account, breakfast food 15c; thread 25c; umbrella |1

Sold to Mercantile Co. on account, 5 lbs. butter at 22c

Hours of labor : Cattle 4^ ; horses 2 ; hogs J ; poultry ^ . . . .
Eggs laid 21. . . .Set aside for home use: 11 gallons milk,
1 pint cream, 5 pounds butter.

Mar. 11. — Hours of labor: Cattle 4^; horses 2; hogs J;
poultry i; hauling manure to corn land 1 man and team 3^;
churning 1 man J, 1 woman ^. . . .Eggs laid 22. . . .Set aside
for home use: IJ gallons milk, 3 pints cream, 5 eggs, 4
pounds dressed chicken.

Mar. 12. — Paid for bananas 15c Sold ^ gallon cream

at 80c.... Hours of labor: Cattle 4^; horses 2; hogs |;
poultry ^; cutting wood 1 man 2^; churning 1 man ^, 1
woman J . . . . Eggs laid 25 ... . Set aside for home use : IJ
gallons milk, 1 pint cream, 6 eggs.

Mar. 13. — Hours of labor : Cattle 4| ; horses 2 ; hogs | ;
poultry i. . . .Eggs laid 26. . . .Set aside for home use: IJ
gallons milk, 1 pint cream, 6 eggs.

Mar. 14. — Paid for medicine |3.35; fish 30c; thread and
cloth 11.54; oil meal for cattle 90c. .Received cash from F.
B. Headley for 149 lbs. corn on cob at 35c per bu. ; 84 lbs. oats

at 36c per bu. ; 144 lbs. hay at |6 per ton Hours of labor :

Cattle 4-|-; horses 2; hogs J; poultry ^; hauling manure to
corn land 1 man and team 2^; churning 1 woman 1^. . . .
Eggs laid 23. . . .Set aside for home use: If gallons milk,
1 pint cream.

Mar. 15. — Paid for medicine dropper 5c; weighing hogs
20c; barber 35c; nurse for care of daughter 11 days at |3
Sold 2,695 lbs. hogs at |3.05 Hours of labor: Cat-
tle 4J; horses 2; hogs f ; poultry 4; marketing hogs 2 men
and 2 teams 5; hauling manure to corn land 2 men and 1
team 2J . . . . Eggs laid 22 ... . Set aside for home use : 1 gal-
lon milk, 1 pint cream, 4 eggs.

Weight of feeds fed to live stock to-day: Cattle — Corn
fodder 130 lbs., hay 36 lbs., ground feed 79 lbs., skim milk
65 lbs. ; horses — Hay 165 lbs., oats 69 lbs. ; hogs — Corn on

Think twice before you speak and then talk to yourself. — Hubbard.

106 FAEM ACCOUNTS.

cob 105 lbs. and all skim milk and buttermilk not otherwise
used; poultry — Oats 12 lbs., corn on cob 4 lbs.

The weight of milk given by each cow, morning and even-
ing, was as follow^s : Bed Heifer, morning 5.9 lbs., evening
6 lbs.; Nell, morning 9 lbs., evening 8.7 lbs.; Black and
White Heifer, morning 3.3 lbs., evening 3 lbs. ; Crossy, morn-
ing 10.1 lbs., evening 10 lbs. ; Whitey, morning 5.9 lbs., even-
ing 6.1 lbs. ; Black and White Cow, morning 7.7 lbs., evening
7.4 lbs.; Durham, morning 8.6 lbs., evening 8.2 lbs.; Dot,
morning 12.8 lbs., evening 12.5 lbs.; Star, morning 3.5 lbs.,
evening 3.2 lbs. ; Holstein, morning 17.2 lbs., evening 17.3
lbs.

Took sample of each cow's milk at both milkings to-day
for composite test.

Mar. 16— Paid barber 35c. . . .Bought of Mercantile Co. on
account, crackers 53c ; blanket |1 . . . . Sold Mercantile Co.
on account, 13f lbs. butter at 22c .... Received check from
Crescent Creamery Co. for milk delivered to them January

25th 18.44* Sold 1 qt. cream 20c Hours of labor:

Cattle 4^; horses 2; hogs |; poultry i; hauling manure to
corn land 1 man 1^; sacking grist for feed 1 man IJ; cut-
ting wood 1 man If Eggs laid 25 ... . Set aside for home

use: IJ gallons milk, 1 pint cream, 6 eggs.

Mar. 17. — Hours of labor: Cattle 4^; horses 2; hogs |;
poultry i ; hauling manure to corn land 2 men and team 4 ;
churning 1 man 1^. . . .Eggs laid 24. . . .Set aside for home
use : IJ gallons milk, 1 quart cream, 7 eggs.

Mar. 18.— Paid telephone rent to Oct., 1904, |6.30; grind-
ing feed 60c; 1 sack bran 47ct; camphor 15c; insoles 10c;
flower fund of Degree of Honor 25c ; A. O. U. W. assessment
|1. . . .Bought of Mercantile Co. on account, rice 25c; lemon
extract 10c .... Hours of labor : Cattle 4| ; horses 2 ; hogs f ;
poultry i ; cutting wood 2 men IJ ; hauling grist for feed 1

man and team 4 Eggs laid 30 ... . Set aside for home use :

li gallons milk, 8 eggs.

♦Debit cash $8.44; credit Crescent Creamery Co. $8.40 and Cattle 4c.
tChg. Cattle.

'•You must work to be happy."

FARM ACCOUNTS. IQT

Mar. 19.— Paid for coal |21.75; medicine 95c.... Sold i

gallon cream 40c Hours of labor: Cattle 4^; horses 2;

hogs f ; poultry -J; churning 1 woman IJ; hauling manure
to corn land 1 man and team 4 . . . . Eggs laid 24 ... . Set aside
for home use : If gallons milk, 1 pint cream, 12 eggs.

Mar. 20. — Hours of labor: Cattle 4J; horses 2; hogs J;

poultry i Kggs laid 28 ... . Set aside for home use : 1|

gallons milk, 1 pint cream, 8 eggs, 5 pounds butter.

Mar. 21. — Paid for medicine 10c; bananas 15c. . . .Bought
of Mercantile Co. on account, sugar |1; prunes 50c; yeast
10c; darning cotton 10c Sold to Mercantile Co. on ac-
count, 9^ lbs. butter at 22c .... Sold i gallon cream 40c ....
Hours of labor: Cattle 4J; horses 2; hogs J; poultry ^;

cutting wood 2 men 1^ Eggs laid 31 ... . Set aside for

home use: 1^ gallons milk, 18 eggs.

Mar. 22. — Hours of labor: Cattle 4^; horses 2; hogs |;
poultry i ; cutting wood 2 men 4^ . . . . Eggs laid 33 ... . Set
aside for home use: If gallons milk, 1 pint cream, 1 egg.

Mar. 23. — Paid for fish 18c; postage 20c; medicine 20c;
bananas 15c; shoes and blacking |3. 10 ; towel 15c. . . .Bought
of Mercantile Co. on account, starch 10c; soap 50c; bird-
seed 10c; lamp chimney 10c; salt 15c; gingham 37c; calico
70c; oranges 15c. . . .Sold Mercantile Co. on account, 14 lbs.

butter at 22c Sold ^ gallon cream 40c; 5 lbs. butter at

22c. . . .Hours of labor: Cattle 4^; horses 2; hogs J; poul
try i ; cutting wood 2 men 3^ . . . . Eggs laid 28 ... . Set aside
for home use : If gallons milk, 3 pints cream, 7 eggs.

Mar. 24. — Hours of labor: Cattle 4J; horses 2; hogs |;
poultry i ; churning 1 woman 2 ; cutting wood 2 men 1^ . . . .
Eggs laid 32. . . .Set aside for home use: 1| gallons milk,
1 pint cream, 12 eggs, 4^ pounds dressed chicken.

Mar. 25. — Hours of labor: Cattle 4^; horses 2; hogs f ;
poultry J ; covering wood 2 men 2 ; cutting wood 2 men 3 . . . .
Eggs laid 38. . . .Set aside for home use: IJ gallons milk,
1 pint cream, 10 eggs.

The man who does his work well will hold his job. — Hubbard.

108 FARM ACCOUNTS.

Weight of feeds fed to live stock to-day: Cattle — Corn
fodder 132 lbs., hay 33 lbs., ground feed 78 lbs., skim milk
G5 lbs.; horses — Hay 170 lbs., oats 75 lbs.; hogs — Corn on
cob 75 lbs. and all skim milk and buttermilk not otherwise
used ; poultry — Oats 10 lbs., corn on cob 4 lbs.

Eiach cow's milk was weighed to-day, morning and even-
ing, with the following results: Red Heifer, morning 5.8
lbs,, evening 5.7 lbs. ; Nell, morning 8.5 lbs., evening 8.3 lbs. ;
Black and White Heifer, morning 3 lbs., evening 2.9 lbs.;
Crossy, morning 9.7 lbs., evening 9.7 lbs. ; W^hitey, morning
5.7 lbs., evening 5.8 lbs. ; Black and White Cow, morning 7.5
lbs., evening 7.3 lbs.; Durham, morning 8.4 lbs., evening 8
lbs.; Dot, morning 12.3 lbs., evening 12.2 lbs.; Star, morn-
ing 2.9 lbs., evening 3 lbs. ; Holstein, morning 17.1 lbs., even-
ing 17.2 lbs.

Took sample of each cow's milk at both milkings to-day
for composite test.

Mar. 26. — Paid for clothing 75c Sold 1 qt. cream 20c;

5 lbs. butter at 22c Hours of labor : Cattle 4^ ; horses 2 ;

hogs f ; poultry ^; cutting wood 2 men 3; marketing milk,
cream and butter 1 man and team 3 . . . . Eggs laid 26 ... . Set
aside for home use : If gallons milk, 1 pint cream, 8 eggs.

A test was made to-day of the composite samples of each
cow's milk taken on the 5th, 15th and 25th of the month.
This test shows the per cent of butter fat in each cow's milk
as follows: Red Heifer 3.9; Nell 3.4; Black and White
Heifer 4.1; Crossy 3.5; Whitey 3.8; Black and White Cow
4; Durham 3.7; Dot 3.9; Star 4.2; Holstein 2.8.

Tested sample of this morning's cream, which showed 27
per cent butter fat.

Mar. 27.— Hours of labor: Cattle 4J; horses 2; hogs |;
poultry ^; churning 1 woman 2.... Eggs laid 37.... Set
aside for home use : If gallons milk, 1 pint cream, 2 eggs.

Mar. 28. — Paid for medicine fl; apples 50c. . . .Bought of
Mercantile Co. on account, prunes and crackers |1.75....

The man who tells you all of his troubles becomes one of yours.
— Hubbard.

FAEM ACCOUNTS.. 109

Hours of labor: Cattle 4^; horses 2; hogs |; poultry J;
marketing oats and hauling home eoal at one trip to town,

1 man and team 3 (Time should he divided equally between

Oats and Food and Fuel) . . . .Eggs laid 40 Set aside for

home use: IJ gallons milk, 1 pint cream, 7 eggs.

Mar. 29. — Hours of labor: Cattle 4J; horses 2; hogs |;
poultry ^ ; hauling manure to corn land 1 man and team 5 ;

2 men and team 4; churning 1 woman 2; breaking corn-
stalks on field for barley 1 man and team 2. . . .Eggs laid
31 ... . Set aside for home use : 1^ gallons milk, 14 eggs.

Mar. 30. — Paid for teapot and pan |1; pills 25c; grinding
feed GOc .... Bought of Mercantile Co. on account, sugar 15c ;
oranges 50c .... Sold Mercantile Co. on account, 5 lbs. but-
ter at 23c. . . . Sold 1 qt. cream 20c. . . .Hours of labor : Cat-
tle 44^ ; horses 2 ; hogs f ; poultry ^ ; cutting wood 1 man 1\ ;
hauling grist for feed 1 man and team 5, 1 man 1. . . .Eggs
laid 39. . . . Set aside for home use : 1^ gallons milk, 3 pints
cream, 12 eggs.

Mar. 31. — Paid for gingham 25c.... Sold Mercantile Co.
on account, O-J lbs. butter at 23c .... Received from F. B.
Headley for board |5.60; room |1; 115 lbs. oats at 36c
per bu. ; hay |1.50 ; barn room for horse |2.50* .... Hours of
labor : Cattle 4J ; horses 2 ; hogs f ; poultry ^ ; churning 1
woman 2; putting sawdust on ice 1 man 1^ {Charge Farm
Ex ptnsc). .. .Egg:s laid 37.... Set aside for home use: 1^
gallons milk, 3 pints cream, 7 eggs, 5 lbs. butter.

Wherever man labor for a month amounts to more than
300 hours it will be assumed that the monthly wage is for
300 hours and that the excess will be figured at the same
rate.

The rate of wages during the month is |18 and board.
The board is figured at |2.50 per week.

The prices of feeds and products used during the month

♦Credit Farm Expense with barn room earnings.

A good anvil does not fear the hammer. — Italian.

no FAEM ACCOUNTS.

are as follows: Corn fodder |3 per ton; hay |7 per ton;
oats 35c per bushel; corn 36c per bushel; barley 36c per
bushel ; whole milk |1 per hundred ; skim milk 15c per hun-
dred; cream 80c per gallon; butter 23c per pound; eggs
14c per dozen; dressed chicken 9c per pound.

INVENTORY.

Inventory of real estate and personal property, March 31,
1904 :

This inventory was made that the business might be closed
at this time. It is not exact since it was not made on the
farm on the above date, but serves as a lesson in closing the
accounts. Keal Estate, |9,600.00; horses, |480.00; cattle,
1491.00; hogs, |163.60; poultry, |29.75; machinery and im-
plements, 1443.70 ; oats, 1050 bushels at 36c, |378.00 ; barley,
158 bushels at 35c, |55.30; corn and fodder, |120.00; Hay,
1260.00; clothing, |145.00; food and fuel, |60.00; farm ex-
pense, 132.61; Household Furnishings, |488. Total,
746.96.

Beware of the man who counsels your advancement at the expense of
your neighbor. — Hubbard.

CHAPTER X.
PRACTICE WORK.

Apr. 1. — Hours of labor: Cattle 4J; horses 2; hogs f ;
poultry i; cutting and piling wood 1 man 5, 1 man 4. . . .
Eggs laid 31. . . .Set aside for home use: If gallons milk,

1 pint cream, 8 eggs.

Apr. 2. — Paid for medicine 30c; bananas 13c; repair of
harness 20c .... Bought of Mercantile Co. on account,
oranges and graham flour 60c.... Sold Mrs. Martin on
account, 1 qt. cream 20c. . . .Sold 24 doz. 5 eggs at 15c; 2

gallons cream at 80c Hours of labor: Cattle 4^;

horses 2 ; hogs J ; poultry i ; cutting wood 1 man 2 ; break-
ing cornstalks on field for barley 1 man and team 3J;

churning 1 woman 2 . . . . Eggs laid 40 Set aside for home

use: IJ gallons milk, 3 pints cream, 22 eggs.

Apr. 3. — Hours of labor: Cattle 4^; horses 2; hogs J;
poultry J. . . .Eggs laid 35. . . .Set aside for home use: If
gallons milk, 1 pint cream, 6 eggs, 4J pounds butter.

Apr. 4. — Hours of labor: Cattle 4J; horses 2; hogs f ;
poultry i ; marketing steers 2 men and team 3 . . . . Eggs laid
35 ... . Set aside for home use : If gallons milk, 1 pint
cream, 6 eggs.

Apr. 5. — Paid for bananas 15c; beef 25c; dry goods 65c
.... Bought of Mercantile Co. on account, sugar, cheese and

apricots fl.85; calico 15c Sold to Mercantile Co. on

account, 9^ lbs. butter at 23c Sold two steers |113.10;

2 5/16 gallons cream at 80c Hours of labor: Cattle 4|;

horses 2 ; hogs f ; poultry J ; trip to Austin 2 men and team 5
(Charge Farm Expense) ; churning 1 woman 2. . . .Eggs laid
12.... Set aside for home use: If gallons milk, 1 pint
cream, 2 eggs.

The fortress that parleys soon surrenders. — Italian.

112 FAEM ACCOUNTS.

Weight of feeds fed to live stock to-day: Cattle — Corn
fodder 105 lbs., hay 195 lbs., ground feed 60 lbs., skim milk 90
lbs.; horses — Hay 135 lbs., oats 70 lbs., colts are on pasture,
hogs — Corn on cob 102 lbs. and all skim milk and buttermilk
not otherwise used ; poultry — Oats 8 lbs , corn on cob 5 lbs.

Following is the weight of milk given by each coav, morn-
ing and evening : Red Heifer, morning 5.7 lbs., evening 5.4
lbs.; Nell, morning 8.5 lbs., evening 8 lbs.; Cross}, morning
9.5 lbs., evening 9.2 lbs. ; Black and White Cow, morning 7.5
lbs., evening 7.3 lbs.; Durham, morning 7.8 lbs., evening
7.5 lbs.; Dot, morning 12 lbs., evening 11.8 lbs.; Holstein,
morning 16.3 lbs., evening 15.8 lbs.

A sample of each cow's milk was taken at each milking
to-day for composite test.

Apr. 6. — Hours of labor: Cattle 4-|; horses 2; hogs f;
poultry i ; *repairing fence 1 man H ; fburning grass along
road and in yard 1 man 2J ; putting sawdust on ice 1 man ^ ;
hauling manure to corn land 1 man and team 3; churning
1 women 2.... Eggs laid 33.... Set aside for home use:
1 7/16 gallons milk, 1 pint cream, 9 eggs, 5 pounds butter.

Apr. 7. — Paid for medicine |2.25 ; coffee 60c ; bananas and
berries 50c; 15 lbs. timothy at |3.50 per hundred; 25 lbs.
clover at |8 per hundred ; horse collar |1.50 ; horse shoeing
80c .... Bought of Mercantile Co. on account, bananas 17c
.... Sold Mercantile Co. on account, 5 lbs. butter at 23c ;
10 dozen eggs at 13c .... Sold IJ dozen eggs at 13c .... Hours
of labor: Cattle 4^; horses 2; hogs f ; poultry ^; hauling
manure to corn land 1 man and team 3J, 1 man IJ; repair-
ing fence 1 man and team f ; marketing milk, butter and
cream 1 man and horse 3. . . .Eggs laid 34. . . .Set aside for
home use: 1| gallons milk, 1 pint cream.

Apr. 8. — Hours of labor: Cattle i^; horses 2; hogs |;
poultry i ; churning 1 woman 2 ; cleaning seed oats 2 men 2
....Eggs laid 43.... Set aside for home use: If gallons
milk, 1 pint cream, 7 eggs.

*tCharg-e Farm Expense.
Life gives nothing to men without great labor. — Horace.

FARM ACCOUNTS. 113

Apr. 9. — Paid for 2 pairs rubbers |1.15; sharpening plow
35c; barber 10c; Dr. Brubaker's bill rendered to-day |15
.... Bought of Mercantile Co. on account, tapioca 70c ;

dress trimmings 96c; baking powder 65c; thread 10c

Sold 177 lbs. oats at 34c ; 3 quarts cream 60c Received

from F. B. Headley for board |6.60; care of horse |1

Sold Mercantile Co. on account, 4^ lbs. butter at 23c

Hours of labor : Cattle 4^ ; horses 2 ; hogs J ; poultry ^

Eggs laid 35. . . .Set aside for home use: If gallons milk,
3 pints cream, 18 eggs.

Apr. 10. — Hours of labor: Cattle 4J; horses 2; hogs J;

poultry i . . . . Eggs laid 36 Set aside for home use : If

gallons milk, 1 pint cream, 7 eggs, 5 pounds butter.

Apr. 11. — Hours of labor : Cattle 4J ; horses 2 ; hogs | ; poul-
try ^ ; cleaning seed oats 2 men 2 ; cleaning succotash 2 men
2 (Thus mixture was given in the inventory as Oats. The labor
cost and wheat cleaned out should he respectively charged and
credited to Oats) ; churning 1 woman 2 . . . . Eggs laid 33 ... .
Set aside for home use: 1^ gallons milk, 1 pint cream,
2 eggs.

Apr. 12. — *Paid fire insurance premium on |500 for three
years from date at |1.10; medicine 50c; bananas 15c; rub-
ber ball 10c Sold 1 qt. cream 20c Sold Mercantile Co.

on account, 5 lbs. butter at 23c; 12 dozen eggs at 13c....
Hours of labor: Cattle 4J; horses 2; hogs f ; poultry ^;
cleaning chicken house 1 man J; putting sawdust on ice
1 man J; cleaning succotash 3 men H; marketing butter
and cream 1 man and team 3 . . . . Eggs laid 35 ... . Set aside
for home use : IJ gallons milk, 1 quart cream, 8 eggs.

Apr. 13. — Paid for medicine 20c. . . .Hours of labor: Cat-
tle 4| ; horses 2; hogs f ; poultry i; hauling grist for feed
and bringing back coal 1 man and team 4, 2 men J (Divide
this charge equally heticeen Ground Feed and Food and Fuel) ;

♦Charge Farm Expense.
Success consists in the ability to say yes or no at the proper time.

114 FAEM ACCOUNTS.

taking off storm fwindows 1 man 2; taking away banking
from house 1 man 1^; churning 1 woman 2. . . .Eggs laid 37
.... Set aside for home use : If gallons milk, 1 pint cream,
20 eggs.

Apr. 14. — Paid for grinding feed 60c ; bran |1.60 ; potatoes
11.35; Dr. Brubaker $28; Dr. Philips |8 Bought of Mer-
cantile Co. on account, seed potatoes |1.40; breakfast food
30c Hours of labor : Cattle 4^ ; horses 2 ; hogs j ; poul-
try i ; marketing oats and hauling home ground feed 1 man
and team 4; hauling wood 1 man and team 4|; fencing 1
man and team 1; putting sawdust on ice 1 man ^; cutting
wood 2 men ^. . . .Eggs laid 28. . . .Set aside for home use:
ii gallons milk, 1 pint cream, 15 eggs, 5 pounds butter.

Apr. 15. — Paid for entertainment 50c. . . .Sold 5 lbs. but-
ter |1.15; 1 qt. cream 20c. . . .Sold Mrs. Sherpy on account,
4^ lbs. butter at 23c .... Hours of labor : Cattle 4^ ; horses
2; hogs I; poultry J; churning 1 woman 2. . . .Eggs laid 33
.... Set aside for home use : IJ gallons milk, 3 pints cream,
4 eggs.

Weight of feeds fed to live stock to-day: Cattle — Corn
fodder 85 lbs., hay 210 lbs., ground feed 45 lbs., skim milk
90 lbs.; horses — Hay 121 lbs., oats 63 lbs.; hogs — Corn on
cob 102 lbs. and all skim milk and buttermilk not otherwise
used; poultry — Oats 5 lbs., corn on cob 5 lbs.

Following is the weight of milk given by each cow, morn-
ing and evening: Red Heifer, morning 5.2 lbs., evening 5
lbs. ; Nell, morning 7.9 lbs., evening 8.2 lbs. ; Crossy, morn-
ing 9.3 lbs., evening, 9.2 lbs. ; Black and White Cow, morn-
ing 7 lbs., evening 6.9 lbs. ; Durham, morning 7 lbs., evening
7.2 lbs. ; Dot, morning 11.4 lbs., evening 11.6 lbs. ; Holstein,
morning 15.2 lbs., evening 14.9 lbs.

Samples were taken of each cow's milk morning and even-
ing today for composite test.

tCharg-e Farm Expense with taking off windows and with taking
away banking.

A ragged colt may make a handsome horse. — Spanish.

FARM ACCOUNTS. 115

Apr. 16. — Hours of labor: Cattle 4J; horses 2; hogs J;
poultry i; hauling 12 loads of manure, 9 to corn field and
three to *garden, 2 men and team 6; churning 1 woman 2

Eggs laid 24 Set aside for home use : 1^ gallons

milk, 1 pint cream, 13 eggs.

Apr- 17. — Hours of labor: Cattle 4^; horses 2; hogs |;
poultry i . . . . Eggs laid 34 .... Set aside for home use : If
gallons milk, 5 eggs.

Apr. 18. — Paid for tub and broom $1.10; meat 25c; sharp-
ening razor 20c ; harness repairs 15c .... Bought of Mer-
cantile Co. on account, kerosene 16c ; vinegar 20c ; sugar |1 ;
peaches 50c; prunes 50c; lamp chimney 10c; broom 25c;
yeast 10c; wicks 5c; raisins 30c; oranges 50c Sold Mer-
cantile Co. on account, 9| lbs. butter at 23c; 2 doz. eggs at
14c. . . .Sold 2,406 lbs. hogs at $4.25. Keceived for board-
ing horse |20 .... Hours of labor : Cattle 4 J ; horses 2 ;
hogs I; poultry ^; hauling rock from pasture 1 man and
team 3 (Charge Real Estate) ; raking stalks on barley field
1 man and team 3. . . .Eggs laid 23. . . .Set aside for home
use: 2^ gallons milk, 3 pints cream, 35 eggs. . . .Set under
hen 12 eggs.

Apr. 19. — Hours of labor: Cattle 4^; horses 2; hogs f ;
poultry i; churning 1 woman 2; burning stalks on barley
field 1 man 3J; marketing hogs sold yesterday 1 man and
team 5, 1 man J ; plowing on barley field 1 man and 3 horses
2J; raking stalks on barley field 1 man and team 3. . . .Eggs
laid 31 ... . Set aside for home use : If gallons milk, 1 quart
cream, 17 eggs, 5 pounds butter.

Apr. 20. — Paid for oatmeal 20c; bananas 20c; gloves 25c;
vaseline 15c; medicine 20c; spices 12c; laundry 20c; dress
goods 15.50. . . .Bought of Mercantile Co. on account, 1 pair
gloves 50c. . . .Sold Mercantile Co. on account, 5 lbs. butter
at 23c; 8 dozen eggs at 14c. . . .Hours of labor: Cattle 4J;
horses 2 ; hogs | ; poultry J ; plowing barley field 1 man and
3 horses 8^; dragging on oat field 1 man and team 4J;
marketing butter and milk 1 man and horse 3 Eggs laid

♦Charge Garden

"A man must ask his wife's leave to thrive.*'

116 FAEM ACCOUNTS.

34.... Set aside for home use: 2J gallons milk, 3 pints
cream, 3 eggs. Set under hens 24 eggs.

Apr. 21. — Hours of labor: Cattle 4^; horses 2; hogs J;
poultry i; ploAving on barley field 1 man and 3 horses 7^;
dragging oat field 1 man and team 5; churning 1 woman |
.... Eggs laid 26 ... . Set aside for home use : If gallons
milk, 1 pint cream, 1 egg.

Apr. 22. — Bought of Mercantile Co. on account, oranges
and cheese Toe... Sold Mercantile Co. on account, 5 lbs.
butter at 23c .... Hours of labor : Cattle 4| ; horses 2 ;
hogs I; poultry i; plowing on barley field 1 man and 3
horses 4 ; marketing butter and milk 1 man and horse 3 . . . .
Eggs laid 35. . . .Set aside for home use : If gallons milk, 3
pints cream, 2 eggs.

Apr. 23. — Hours of labor: Cattle 4^; horses 2; hogs |;
poultry i; plowing on barley field 1 man and 3 horses 8;
dragging on oat field 1 man and team 5J; plowing corn
field 1 man and team IJ; sacking oats for market 1 man 1;
covering ice with sawdust 1 man ^ ; repairing seeder 1 man 1 ;
churning 1 woman 2 . . . . Eggs laid 28 ... . Set aside for home
use : If gallons milk, 1 quart cream, 18 eggs.

Apr. 24.— Gave Ed. Hibbard (son) |5 Received for

boarding horse |i3.50 .... Hours of labor : Cattle 4^ ; horses
2; hogs 5 ; poultry ^|. . . .Eggs laid 27. . . .Set aside for home
use: If gallons milk, 1 pint cream, 2 eggs, 4J pounds
dressed chicken.

Apr. 25. — Bought of Mercantile Co. on account, baking
soda 55c; muslin and embroidery 59c. . . .Sold 10 lbs. butter
at 23c .... Hours of labor : Cattle 4J ; horses 2 ; hogs | ;
poultry i ; sowing oats 1 man and team 7f ; dragging on oat
field 1 man and team G^. . . .Eggs laid 29. . . .Set aside for
home use: If gallons milk, 1 pint cream, 6 eggs, 5 pounds
butter.

Weight of feeds fed to live stock to-day: Cattle — Corn
fodder 65 lbs., hay 225 lbs., ground feed 36 lbs., skim milk

Enjoy the present day, embrace the opportunity, improve time.—

Latin.

FARM ACCOUNTS. 117

1)0 lbs.; horses — Hay 104 lbs., oats 08 lbs.; hogs — Corn on
cob 99 lbs. and all skim milk and buttermilk not otherwise
used; poultry — Oats 5 lbs., corn on cob 5 lbs.

Following is the weight of milk given by each cow, morn-
ing and evening : Red Heifer, morning 4 lbs., evening 3.5
lbs. ; Nell, morning 8.3 lbs., evening 8 lbs. ; Crossy, morning
9.3 lbs., evening 9 lbs.; Black and White Cow, morning 6.6
lbs., evening 6.4 lbs. ; Durham, morning 6.9 lbs., evening 6.5
lbs.; Dot, morning 11.8 lbs., evening 11.6 lbs.; Holstein,
morning 14.5 lbs., evening 14.2 lbs.

A sample of each cow's milk was taken at both milkings
to-day for composite test.

Apr. 26. — Hours of labor: Cattle 4J; horses 2; hogs j;
poultry ^; plowing on barley field 1 man and 3 horses 2;
sowing oats 1 man and team 3; dragging oat field 1 man
and team 6J; sacking seed eats 2 men ^. . . .Eggs laid 26
.... Set aside for home use : If gallons milk, 1 pint cream,
8 eggs.

Apr. 27.— Paid for curtains |12.30; dress goods |3.70

Bought of Mercantile Co. on account, sugar, tea, lemons,
cream of tartar |1.88; dress goods and trimmings |2.23;
garden seeds 15c. . . .Sold Mercantile Co. on account, 10 lbs.
butter at 23c .... Hours of labor : Cattle 4J ; horses 2 ;
hogs I ; poultry i ; plowing on barley field 1 man and team
2J ; dragging on oat field 1 man and team 4J ; hauling rock
from pasture 1 man and team i; sowing oats 1 man and
team 3 J ; sacking seed oats 2 men | . . . . Eggs laid 32 ... . Set
aside for home use : If gallons milk, 1 quart cream, 8 eggs.

A test was made to-day of the composite milk samples
from each cow taken on the 5th, 15th and 25th of the month.
The results expressed in per cent of butter fat were as fol-
lows: Red Heifer 4.1; Nell 3.2; Crossy 3.75; Black and
White Cow 3.8; Durham 3.8; Dot 3.9; Holstein 3.1.

A sample of this morning's cream tested 28 per cent.

Apr. 28.— Hours of labor : Cattle 4^ ; horses 2 ; hogs f ;
poultry I ; sowing oats 1 man and team 6J ; dragging on

Wishes were ever fools. — Shakespeare.

118 FARM ACCOUNTS.

oat field 1 man and team 6J; hauling rock from pasture
2 men and team ^ ; cleaning seed oats 2 men ^ . . . . Eggs laid
32.... Set aside for home use: IJ gallons milk, 1 pint
cream.

Apr. 29. — Paid for medicine |1 ; meat 50c; oranges 30c. . . .
Sold Mercantile Co. on account, 5 lbs. butter at 23c; 9 doz.
eggs at 14c.... Sold 1 qt. cream 20c.... Hours of labor:
Cattle 4^ ; horses 2 ; hogs f ; poultry ^ ; sowing oats 1 man
and team 8 ; dragging on oat field 1 man and team 6 ; pump-
ing water for cattle 1 man f . . . . Eggs laid 29 ... . Set aside
for home use: 1^ gallons milk, 1 quart cream, 4^ pounds
butter.

Apr. 30. — Hours of labor: Cattle 4^; horses 2; hogs f ;
poultry li ; plowing on barley field 1 man and team 2 ; drag-
ging oat field 1 man and team 1; 2 men and 2 teams 4;
sowing oats 1 man and team 4 ; sowing grass seed 1 man J ;
cleaning oats for seed 2 men J ; burning grass along fences
1 man 1^; churning time for week 1 woman 5. . . .Eggs laid
30.... Set aside for home use: IJ gallons milk, 1 quart
cream.

The rate of wages during the month is |25 per month and
board. The board is figured at |2.50 per week.

The prices of feeds and products used during the month
are as follows : Corn fodder |3 per ton ; hay |7 per ton ; oats
35c per bushel ; corn 40c per bushel ; barley 36c per bushel ;
whole milk $1 per hundred; skim milk 15c per hundred;
cream 80c per gallon; butter 22c per pound; eggs 14c per
dozen ; dressed chicken 10c per pound.

May 1. — Vaid for groceries 25c. . . .Hours of labor: Cat
tie 4J ; horses 2; hogs f ; poultry J. . . .Eggs laid 36. . . .Set
aside for home use: 1^ gallons milk, 1 egg.

May 2. — Hours of labor: Cattle 4|^; horses 2; hogs f ;
poultry J ; dragging on oat field 2 men and 2 teams 3^ ;
plowing barley field 1 man and 3 horses 3 ; uncovering straw-
berries 1 man 1^ ; covering ice with sawdust 1 man J ; clean-
ing seed barley 2 men 1 ; sowing barley 1 man and team 8 ;

A fortress on its guard is not surprised. — Spanish.

FARM ACCOUNTS. 1x9

draggiDg barley field 1 man and team 6J....Eggs laid 40
.... Set aside for home use : 1| gallons milk, 3 pints cream,
21 eggs.

May 3. — Hours of labor: Cattle 4^; horses 2: hogs f;
poultry i'j cleaning seed barley 2 men 1; sowing barley 1
man and team 8; dragging on barley field 1 man and team
6J. . . .Eggs laid 41. . . .Set aside for home use: If gallons
milk, 4 eggs.

May 4. — Bought of Mercantile Co. on account, oranges 30c ;
pepper 10c ; syrup 50c ; cheese 30c .... Sold Mercantile Co. on
account, 5 lbs. butter at 23c; lOJ doz. eggs at 13c. . . .Hours
of labor: Cattle 4^; horses 2; hogs f ; poultry ^; dragging
barley field 1 man and team 5; hauling manure to corn
land 1 man and team 2J ; gardening 1 man 2; planting pota-
toes 1 man 1^. . . .Eggs laid 27. . . .Set aside for home use:
If gallons milk, 3 eggs.

May 5. — Hours of labor: Cattle 4^; horses 2; hogs |:
poultry I; hauling manure to corn land man and team 53.
1 man J; gardening 1 man 3; cleaning yard 1 man^. .. .
Eggs laid 23. . . .Set aside for home use: H gallons milk,
1 pint cream, 4 eggs.

Weight of feeds fed to live stock to-day: Cattle — Corn
fodder 130 lbs., hay 185 lbs., ground feed 30 lbs., oats 8 lbs.,
skim milk 50 lbs. ; horses — Hay 105 lbs., oats 50 lbs. ; hogs
— Corn on cob 16 lbs., barley 4 lbs., oats 3 lbs., and all skim
milk and butter milk not otherwise used; poultry — Oats 5
lbs.

Each cow's milk was weighed to-day, morning and even-
ing, with the following results : Nell, morning 7.5 lbs., even-
ing 7.1 lbs. ; Crossy, morning 9.1 lbs., evening 8.8 lbs. ;
Black and White Cow, morning G.7 lbs., evening 6.6 lbs.;
Durham, morning 6.2 lbs., evening 5.9 lbs. ; Dot, morning
11.5 lbs., evening 11.3 lbs. ; Holstein, morning 15.4 lbs.,
evening 15.6 lbs.

Samples of each cow's milk Avere taken at both milkings
to-day for composite test.

"To say little and perform much, is the characteristic of great

minds. * *

120 FAEM ACCOUNTS.

May 6. — Gave Ed (son) 85c; Florence (daughter) 50c

Paid for paint for house 35c; sulphur 10c; watch chain

$1.50; hat |2; dry goods |1.05 Bought of Mercantile Co.

on account, garden seed 40c; salmon and berries 90c; jacket
75c.... Sold Mercantile Co. on account, 10 lbs. butter at
23c. . . .Hours of labor: Cattle 4^; horses 2; hogs J; poul-
try i; hauling grist for feed 1 man and team 4; hauling
manure to corn land 1 man 2; planting garden 1 man IJ. . . .
Eggs laid 39. . . .Set aside for home use: If gallons milk,
1 quart cream, 7 eggs, 5 pounds butter.

May 7. — Paid for grinding feed 50c; barber 50c; horse
shoeing 40c ; oil for cream separator 15c ; garden seeds 10c ;
bananas 10c; harness repairs 10c. . . .Sold 4| bu. barley at
40c. . . .Hours of labor: Cattle 4J; horses 2; hogs |; poul-
try i; sacking feed 2 men J; putting away sleighs 2 men 1;
hauling manure to oat field 1 man and team 7, 1 man 2;
churning time for the week 1 woman 5. . . .Eggs laid 32. . . .
Set aside for home use: If gallons milk, 3 pints cream,
10 eggs.

May 8. — Hours of labor: Cattle 4^; horses 2; hogs |;

poultry J. . . .Eggs laid 30 Set aside for home use: If

gallons milk. . . .Set under hen 12 eggs.

May 9. — Paid veterinarian for attending colt |1. . . .Sold
Mercantile Co. on account, 5 lbs. butter at 23c. .. .Sold 1
quart cream 20c ; 9 dozen eggs at 13 cents .... Hours of
labor :~^ Cattle 4^; horses 2; hogs J; poultry ^; hauling
manure to pasture land 1 man and team 4; 2 men and
tman 3; 1 man 3J; helping veterinarian with colt 2 men -J;
plowing on corn land 1 man and three horses 3. . . .Eggs laid
30. . . .Set aside ior home use: H gallons milk, 22 eggs.

May 10. — ViS^ for men's furnishings 90c; bananas 15c;
meat 25c. . . .lAvs of labor: Cattle 4^; horses 2; hogs f ;
"ptraltry J; hauling manure to corn land 1 man and team 8;
plowing on corn land 1 man and three horses 8 ; churning 1
woman 1^. . . .Eggs laid 26. . . .Set aside for home use: 1|
gallons milk, 1 pint cream.

No matter how hard adversity strikes, come up smiling.

FAEM ACCOUNTS. 1^21

May 11. — Hours of labor: Cattle 4| ; horses 2; hogs J:
poultry I; plowing on corn land 1 man and 3 horses 8^;
hauling manure to corn land 1 man and team i; dragging
corn land 1 man and team 2^ ; planting potatoes 1 man 4J, 1

horse 1 Eggs laid 25 Set aside for home use: 1|

gallons milk, 1 pint cream, 1 egg, 5 pounds butter.

May 12. — Hours of labor: Cattle 4J; horses 2; hogs |
poultry i; plowing on corn land 1 man and 3 horses 3^;
hauling manure to corn land 2 men and team li; hauling
manure to garden 2 men J; shelling seed corn 1 man 1; cut-
ting seed potatoes 1 man 1; churning 1 woman IJ. . . .Eggs
laid 18. . . .Set aside for home use: If gallons milk, 7 eggs.

May 13.— Faid *real estate taxes |5i.G4; coal |12.8t); A. O.
U. W. life insurance assessment |2; chair bottoms 22c;
thread 10c. . . . Bought of Mercantile Co. on account, oranges

and yeast 35c Sold 7^ lbs. butter at 23c Hours of

labor : Cattle 4:^ ; horses 2 ; hogs 3 ; poultry -J ; plowing
on corn land 1 man and 3 horses 5 ; marketing dairy produce
1 man and team 3 ; planting potatoes 1 man 2-J ; 1 horse 2
. . . .Eggs laid 33. . . .Set aside for home use: If gallons
milk, 1 pint cream, 2 eggs.

May 14. — Paid for harness 1^17; lawn mower |3.50; har-
ness repairs 45c ; 1 bu. seed corn |1 .75 ; meat 30c ; medicine
35c. .. .Bought of Mercantile Co. on account, cheese and

ginger 50c Sold Mercantile Co. on account, 5 lbs. butter

at 23c .... Sold 9 dozen eggs at 13c .... Hours of labor : Cat-
tle 4J ; horses 2 ; hogs f ; poultry ^ ; dragging corn land 1
man and team 7, 1 man and team 2-J; repairing fence 1
man I; killing gophers 1 man 1; gardening 1 man J....
Eggs laid 18. . . .Set aside for home use: If gallons milk,
3 pints cream, 11 eggs.

May 15. — Hours of labor : Cattle ^ ; horses 2 ; hogs ^ :

poultry i Eggs laid 27 Set aside for home use: 1^

gallons milk, 1 quart cream, 23 eggs.

♦Charge Farm Expense with real estate taxes.

He that lives upon hope shall die fasting. — Franklin.

122 FAEM ACCOUNTS.

\A'eiglit of feeds fed to live stock to-day: Cattle — Corn
fodder 180 lbs., hay 180 lbs., ground feed 24 lbs., oats 8 lbs.,
skim milk 50 lbs. ; horses — Hay 100 lbs., oats 41 lbs. ; hogs
— Corn on cob 16 lbs., barley 4 lbs., oats 3 lbs., and all skim
milk and buttermilk not otherwise used; poultry — Oats 5
lbs.

The weight of milk given by each cow, morning and even-
ing, to-day was as follows: Nell, morning 6.9 lbs., evening
6.6 lbs.; Crossy, morning 8.8 lbs., evening 8.9 lbs. ; Black
and White Cow, morning 6.5 lbs., evening 6.3 lbs. ; Durham,
morning 5.4 lbs., evening 5 lbs. ; Dot, morning 11.6 lbs., even-
ing 11.5 lbs. ; Holstein, morning 16.2 lbs., evening 15.9 lbs.

Samples of each cow's milk were taken at both milkings
to-day for composite test.

May 16. — Paid for hat |1.60; watch repairs 40c. . . .Hours
of labor : Cattle 4| ; horses 2 ; hogs f ; poultry J ; marking
corn land 1 man and team 7; hauling manure to garden
1 man and team 7; churning 1 woman 1^. . . .Eggs laid 27
.... Set aside for home use : 1^ gallons milk, 1 quart cream,
23 eggs.

May 17. — Hours of labor: Cattle 4^; horses 2; hogs |;

poultry ^ ; planting corn 2 men 7 . . . . Eggs laid 22 Set

aside for home use : IJ gallons milk, 5 eggs.

May 18. — Gave P]d Hibbard for personal expense 50c. . . .
Sold 2 lbs. butter at 22|c .... Received from Mrs. Sherpy on
account; 55c .... Hours of labor : Cattle 4J ; horses 2 ; hogs
I; poultry J; planting corn 2 men 1; gardening 1 man -J;
killing gophers 1 man 1; cutting wood 2 men 1; churning

1 woman 1 J.... Eggs laid 19 Set aside for home use:

IJ gallons milk, 1 quart cream, 6 pounds butter. . . .Set un-
der hen 13 eggs.

May 19. — Paid for dress goods |3 Bought of Mercan-
tile Co. on account, crackers, oranges and pine apples 68c

.... Sold Mercantile Co. on account, 5 lbs. butter |1.15

Hours of labor: Cattle 4J; horses 2; hogs J; poultry ^;
plowing on corn land 1 man and three horses 6 ; sacking oats

Live within your harvest. — Persian.

FAEM ACCOUNTS. 123

for market 4 men 1; breaking corn stalks on corn field 1

man and team 3; killing gophers 1 man i Eggs laid 23

Set aside for home use: If gallons milk, 3 pints cream

.... Set under hen 13 eggs.

May 20. — Paid for seed corn |4; meat 25c; freight on
twine 53c. . . .Bought of Mercantile Co. on account, baking

powder and soda 75c Received for boarding horse |10

Sold 175 lbs. oats at 36c Hours of labor : Cattle 4^ ;

horses 2; hogs j; poultry i; hauling manure to garden 1
man and team 5, 1 man 2^; plowing corn land 1 man and
3 horses 2; plowing garden 1 man and team 2; marketing
oats 1 man and team 4; churning 1 woman 1^. . . .Eggs laid

34 Set aside for home use : If gallons milk, 1 pint

cream.

May 21. — Paid for nails 28c.;.. Sold 3^ dozen eggs at
13c. . . .Hours of labor: Cattle 4^; horses 2; hogs f ; poul-
try J; plowing on corn field 1 man and 2 horses 4|^; break-
ing stalks on corn field 1 man and team 1; cutting wood
2 men 1; *marketing wheat cleaned from succotash and
bringing back 100 lbs. flour valued at |2.90 1 man and team
4. . . .Eggs laid 18. . . .Set aside for home use: IJ gallons
milk, 1 quart cream .... Set under hen 13 eggs.

May 22. — Hours labor: Cattle 4J; horses 2; hogs f;

poultry i. . . .Eggs laid 42 Set aside for home use: If

gallons milk, 1 quart cream, 2 eggs.

May 23. — Paid for poison for killing gophers 25c ; postage
10c .... Bought of Mercantile Co. on account, cotton cloth
95c; syrup 30c; garden seeds 28c. . . .Sold Mercantile Co. on
account, 5 lbs. butter at 22c .... Hours of labor : Cattle 4J ;
horses 2; hogs f; poultry J; plowing on corn land 1 man
and team 8 ; dragging corn land 1 man and team 3 ; marking
and planting sweet corn 1 man 1 ; dragging potatoes 1 man
and horse i; cutting and piling wood 1 man f....Eggs
laid 25. . . .Set aside for home use: If gallons milk. 1 pint
cream.

♦Charge Food & Fuel and credit Oats.

A man is one who is faithful to his word. — Turk.

124 FAEM ACCOUNTS.

May 24. — Paid for medicine |1 ; meat 68c .... Hours of
labor: Cattle 4J; horses 2; hogs |; poultry i; cleaning
harness 1 man 2J ; sacking oats for feed 2 men ^ ; sprouting
potatoes 1 man | . . . . Eggs laid 25 ... . Set aside for home
use : IJ gallons milk, 1 pint cream, 5 eggs.

May 25. — Hours of labor: Cattle 4^; horses 2; hogs f ;
poultry ^ ; sacking oats for market 2 men 1 ; cleaning succo-
tash 3 men 1; hauling lumber for house 1 man and team 3;
churning 1 woman H . . . . Eggs laid 23 ... . Set aside for
home use: If gallons milk, 1 pint cream, 6 eggs.

Weight of feeds fed to live stock to-day: Cattle — Corn
I'odder 140 lbs., hay 175 lbs., ground feed 24 lbs., oats 8 lbs.,
skim milk 50 lbs. ; horses — Hay 95 lbs., oats 41 lbs. ; hogs —
corn on cob 16 lbs., barley 3 lbs., oats 2 lbs., and all skim
milk and buttermilk not otherwise used; poultry — Oats 5
lbs.

The milk of each cow was weighed to-day, morning and
evening, as follows : Nell, morning 6.1 lbs., evening 6 lbs. ;
Crossy, morning 9 lbs., evening 8.5 lbs.; Black and White
Cow, morning 6.1 lbs., evening 5.9 lbs.; Durham, morning
4.7 lbs., evening 4.3 lbs. ; Dot, morning 12 lbs., evening 11.7
lbs.; Holstein, morning 16.5 lbs., evening 16.1 lbs.

Samples of each cow's milk were taken to-day at both
milkings for composite test.

May 26. — Hours of labor : Cattle 3^ ; horses 1^ ; hogs J ;
poultry i; gardening 1 man 2|, 1 man and team ^; repair-
ing fence 2 men and team 2. . . .Eggs laid 22. . . .Set aside
for home use: IJ gallons milk, 2 eggs, 6| pounds butter.

The composite samples of each cow's milk taken on the
5th, 15th and 25th of the month were tested to-day as fol-
lows: Nell 3.6; Crossy 3.7; Black and White Cow 4.2;
Durham 4.3; Dot 4.2, Holstein 2.8.

A sample of this morning's cream tested 26 per cent.

May 27. — Paid for grinding hog feed 15c; wagon grease
25c; barber 10c .... Bought of Mercantile Co. on account,
berries 25c; 1 barrel of salt |1.20 Hours of labor: Cat-

A man in the right with God on his side is the majority. — Beecher.

FAKM ACCOUNTS. 125

tie 3i; horses 1^; hogs i; poultry i; dragging corn land
1 man and team IJ; gardening 1 man 1; shelling corn for
chickens 1 man 4; taking home corn planter 1 man and
team 1; planting corn 1 man and team SJ; churning 1
woman 2 . . . . Eggs laid 34 ... . Set aside for home use : 1
gallon milk, 1 pint cream, 8 eggs.

May 28. — Paid A. O. U. W. life insurance assessment $2;
hired girl |3 . . . . Bought of Mercantile Co. on account, cloth
14c; lemons 14c; berries 25c.... Sold Mercantile Co. on

account, 10 lbs. butter at 20c Sold 12^ dozen eggs at 13c ;

2| quarts cream at 20c Hours of labor: Cattle 3^;

horses 1^; hogs J; poultry i; dragging corn land 1 man

and team 1^; gardening 1 man 1 Eggs laid 25.... Set

aside for home use: If gallons milk, 1 pint cream, 11 eggs.

May 29. — Hours of labor : Cattle 3^ ; horses IJ ; hogs i ;

poultry J . . . . Eggs laid 26 Set aside for home use : 1|

gallons milk, 2 eggs.

May 30. — Hours of labor : Cattle 3^ ; horses 1^ ; hogs i ;
poultry ^ ; repairing fence 2 men 2 ; marketing hay 2 men ^ ;
painting house 1 man 2J. . . .Eggs laid 23. . . .Set aside for
home use: 1^ gallons milk, 1 pint cream.

May 31. — Paid for women's underwear |4; meat 25c;
grinding corn for poultry 10c .... Sold 8 lbs. butter at 20c
.... Hours of labor : Cattle 3^ ; horses 1^ ; hogs ^ ; poultry
J; repairing fence 3 men 3J; marketing oats and hauling
home lumber 1 man and team 4 ; cutting wood 1 man 1 J . . . .
Eggs laid 30.... Set aside for home use If gallons milk,
1 quart cream, 6J pounds butter.

The rate of wages during the month is $25 per month and
board. The board is figured at |2.50 per week.

The prices of feeds and products used during the month
are as follows: Corn fodder $2 per ton; hay |7 per ton;
oats 3Tc per bushel; corn 40c per bushel; barley 36c per
bushel; whole milk 85c per hundred; skim milk 12c per
hundred ; cream 80c per gallon ; butter 22c per pound ; eggs
13c per dozen.

"Between right and wrong, never balance a moment."

126 FARM ACCOUNTS.

June 1. — Paid for weaving rugs 85c; berries 38c; dress-
making 13.86 Hours of labor: Cattle 3^; horses IJ;

^ogs i; poultry i. . . .Eggs laid 20. . . .Set aside for home
use: I gallons milk, 1 pint cream, 3 eggs.

June 2. — Hours of labor: Cattle 3^; horses 1^; hogs J;
poultry ^; painting house 1 man 4:^, 1 man 3; marketing
hay 2 men J; killing weeds along fence 1 man 3; repairing

buggy -shed 2 men 1 ; churning 1 woman 2 Eggs laid 23

. . . .Set aside for home use: 1 gallon milk, 24 eggs.

June 3. — Hours of labor: Cattle 3^; horses 1^; hogs J;
poultry I ; painting house 1 man 5 . . . . Eggs laid 14 ... . Set
aside for home use: 1 gallon milk, 1 pint cream.

June 4.- — Bought of Mercantile Co. on account, yeast 5c;
tea 50c ; oranges 30c ; 3 boxes berries at 10c ; cheese 80c ; rub-
bers 80c ; thread 30c .... Sold Mercantile Co. on account, 15

lbs. butter at 18c Sold 386 bu. oats at 36c; i ton hay |3

.... Hours of labor : Cattle 3^ ; horses ^ ; hogs J ; poultry i ;
oiling harness 1 man 3; churning 1 woman 2. . . .Eggs laid

21 Set aside for home use : If gallons milk, 1 quart

cream, 10 eggs, 3J pounds butter.

June 5. — Paid for collar and tie 75c; *fire insurance pre-
mium 137.40; barber 10c Hours of labor: Cattle 3^;

horses 1^; hogs J; poultry |^. . . .Eggs laid 41. . . .Set aside
for home use : 1^ gallons milk, 1 pint cream, 11 eggs.

Weight of feeds fed to live stock to-day: Cattle — Cows
and young stock are in pasture, calves received 25 lbs. skim
milk ; horses — Hay 70 lbs., oats 70 lbs. ; hogs — Corn on cob
18 lbs., barley 4 lbs., oats 3 lbs., and all skim milk and but-
termilk not otherwise used; poultry — Oats 5 lbs.

The weight of milk given by each cow, morning and even-
ing, was as follows : Nell, morning 7.6 lbs., evening 7.8 lbs. ;
Grossy, morning 8.8 lbs., evening 8.5 lbs. ; Black and White
Cow, morning 4 lbs., evening 3.3 lbs. ; Durham, morning 5
lbs., evening 4.8 lbs.; Dot, morning 12.9 lbs., evening 13.3

♦Charge Farm Expense.

Rust wastes more than use. — French.

FARM ACCOUNTS. 127

lbs.; Holstein, morning 17.5 lbs., evening 17.8 lbs.; Bangs,
morning 9.6 lbs., evening 10 lbs. Bangs' milk has been used
from June 1st.

Took sample of each cow's milk at both milkings for com-
posite test.

June 6. — Paid for dress-making |5; postage 14c; envel-
opes 5c ; paint for house |1.45 ; horse-shoeing 80c .... Bought
of Mercantile Co. on account, dress goods |1.55; rice 25c;
pair of rubbers 65c. . . .Hours of labor: Cattle 3^; horses
1^; hogs i; poultry J; oiling harness 1 man 1; painting
house 1 man 5 ; churning 1 woman 2 J ... . Eggs laid 20 ... .
Set aside for home use: 1 gallon milk, 1 pint cream.

June 7. — Paid for men's shoes $2.75 .... Hours of labor :
Cattle 3^; horses 1^; hogs i; poultry ^; marketing oats 1
man and team 4, 2 men 1; dragging corn land 1 man and
team 2f ; painting house 1 man 2^. . . .Eggs laid 16. . . .Set
aside for home use : 1^ gallons milk, 1 pint cream, 7 pounds
dressed chicken.

June 8. — Paid for music lesson 90c; repair on shoes 50c;
repair of furniture 75c; oranges 30c; calico 10c....Sold
Mercantile Co. on account, 5 lbs. butter at 18c .... Sold 2
lbs. butter at 20c. . . .Hours of labor : Cattle 3 J ; horses 1| ;
hogs J; poultry ^; cultivating corn 1 man and team 1^;
cultivating potatoes 1 man and team J; working road tax
1 man and team 10, 1 man and team 7| {Charge Farm Ex-
pense) .... Eggs laid 20 ... . Set aside for home use : 1^
gallons milk, 1 quart cream, 24 eggs, 7^ pounds butter.

June 9. — Hours of labor: Cattle 3^; horses IJ; hogs J;
poultry \ ; working road tax 1 man and team 10 ; cultivating
corn 1 man and. team 1^; churning 1 woman 2. . . .Eggs laid
32.... Set aside for home use: 1^ gallons milk, 1 pint
cream, 6 eggs.

June 10. — ^Paid for curtain rods 38c. . . .Bought of Mer-
cantile Co. on account, berries 40c; nutmegs 10c; salmon
60c; vanilla 10c. . . .Sold Mercantile Co. on account, 15 lbs.
butter at 18c Sold 2 lbs. butter at 20c; 7 dozen eggs at

Every dog will have his day. — Shakespeare.

128 FARM ACCOUNTS.

12c.... Hours of labor: Cattle 3^; horses 1^; hogs i;
poultry ^; cultivating corn 1 man and team 3; gardening
1 man and horse 1, 1 man 2; working road tax 1 man and
team 7^ ; cultivating potatoes 1 man and horse 1 . . . . Eggs
laid 20.... Set aside for home use: If gallons milk, 1
pint cream, 12 eggs.

June 11.— Sold 31 bushels 29 lbs. oats at 38c; 1 calf |5
.... Hours of labor : Cattle 3J ; horses IJ ; hogs i ; poultry
J ; went to picnic .... Eggs laid 22 ... . Set aside for home
use: 1^ gallons milk, 1 quart cream, 5 eggs.

June 12.— Paid A. O. U. W. assessment 50c; meat |1.18
. . . Bought of Mercantile Co. on account, berries 40c ;
prunes 50c. . . .Hours of labor: Cattle 3^; horses IJ; hogs
^; poultry J; cultivating corn 1 man and team 2; working
on lawn 1 man and team J; digging quack grass 1 man 1;
gardening 1 man 2^ ; churning 1 man 2 . . . . Eggs laid 33
.... Set aside for home use : 1^ gallons milk, 3 pints cream,
15 eggs, 4^ pounds butter.

June 13. — Hours of labor : Cattle 3^ ; horses IJ ; hogs i ;
poultry ^. . . .Eggs laid 38. . . .Set aside for home use: 1§
gallons milk, 3 pints cream, 10 eggs.

June 14. — Bought of Mercantile Co. on account, lemons
13c ; salt 25c ; crackers 25c ; oranges 30c ; cotton cloth 25c ....
Sold Mercantile Co. on account, 5 lbs. butter at 18c....
Hours of labor : Cattle 3^ ; horses 1^ ; hogs i ; poultry ^ ;
sacking^ats for market 2 men 1^ ; marketing hay 2 men | ;
cultivating corn 1 man and team 3| ; painting house 1 man 3
. . . .Eggs laid 10. . . .Set aside for home use: 1^ gallons
milk, 2 quarts cream, 6 eggs.

June 15. — Hours of labor : Cattle 3^ ; horses 1^ ; hogs J ;
poultry I ; marketing oats and bringing home two painters
1 man and team 3J; cultivating corn 1 man and team 3;
washing buggy 1 man 1^ ; painting house 3 men 6 . . . . Eggs
laid 25. . . . Set aside for home use : If gallons milk, 1 quart
cream, 19 eggs, 5 pounds butter.

Saving is a greater art than gaining. — German.

FARM ACCOUNTS. 129

Weight of feeds fed to live stock to-day : Cattle — Skim
milk to calves 25 lbs., cows and young stock in pasture;
horses — Hay 70 lbs., oats 70 lbs. ; hogs — Corn on cob, 18 lbs.,
barley 3 lbs., oats 2 lbs., and all skim milk and buttermilk
not otherwise used; poultry — Oats 5 lbs.

The weight of milk given by each cow, morning and even
ing, was as follows : Nell, morning 9.1 lbs., evening 8.9 lbs. ;
Crossy, morning 8.5 lbs., evening, 8.2 lbs. ; Black and White
Cow, morning 2.7 lbs., evening 2.3 lbs.; Durham, morning
5.2 lbs., evening 5 lbs.; Dot, morping 13.7 lbs, evening 13.6
lbs.; Holstein, morning 18.6 lbs., evening 18.5 lbs.; Bangs,
morning 11.9 lbs., evening 11.5 lbs.

Took sample of each cow's milk both morning and evening
for composite test.

June 16. — Paid for painting materials 50c. . . .Sold 8 lbs.
butter at 20c .... Hours of labor : Cattle 3 J ; horses IJ ;
hogs i; poultry J; cultivating garden 1 man and horse i;
cultivating corn 1 man and team 8 ; painting house 1 man 6.

2 men 10; churning 1 man 2^, 1 woman | Eggs laid 10

.... Set aside for home use : 1^ gallons milk, 1 pint cream,
11 eggs, 54 pounds dressed chicken, 3 quarts strawberries.

June 17. — Hours of labor : Cattle 3J ; horses IJ ; hogs i ;
poultry i; cultivating corn 1 man and team 7; painting

house 1 man 7, 2 men 10 Eggs laid 24 Set aside for

home use : If gallons milk, 1 pint cream, 8 eggs, 4 pounds
butter.

June 18. — Paid for repairs on ice box 40c; wall paper 35c
.... Bought of Mercantile Co. on account, breakfast food 30c

Sold m bu. oats at 40c; 2 lbs. butter at 20c Hours

of labor : Cattle 3 J ; horses 1^ ; hogs J ; poultry ^ . . . . Eggs
laid 26 ... . Set aside for home use : If gallons milk, 12 eggs.

June 19. — Hours of labor : Cattle 3J ; horses 1^ ; hogs J ;
poultry i ; repairing house 1 man 4 ; paper hanging 1 man 10 ;

churning 1 man IJ, 1 woman 2J Eggs laid 20 Set

aside for home use: 1| gallons milk, 2 quarts cream, 4
eggs.

When the well is dry, we know the worth of water. — Franklin.

130 FARM ACCOUNTS.

June 20. — Paid for soap 10c ; cream of tartar 25c ....
Hours of labor: Cattle 3^; horses IJ; hogs ^; poultry ^;
cultivating corn 1 man and team S-J; cultivating potatoes
2 men and 1 horse 1; painting house 1 man 2^, 1 man 7;
churning 1 woman 2J . . . . Eggs laid 17 ... . Set aside for home
use: If gallons milk, 3 pints cream, 5 eggs.

June 21. — Bought of Mercantile Co. on account, 1 dozen
oranges 30c. . . .Sold Mercantile Co. on account, 5 lbs. but-
ter at 18c .... Hours of labor : Cattle 3^ ; horses 1^ ; hogs i ;
poultry J; cultivating corn 1 man and team 3^; cultivating
garden 1 man and team ^; painting house 1 man 4^, 2 men
10. . . .Eggs laid 10. . . .Set aside for home use: IJ gallons
milk, 2J quarts cream, 1 egg.

June 22. — Paid for labor, painting and papering house

|26; barber 10c Sold 115 lbs. oats at 37c; 5 lbs. butter

at 18c ; 2 lbs. butter at 20c ; 2 dozen eggs at 15c .... Received
for boarding horse |1 . . . . Hours of labor : Cattle 3^ ; horses
1^; hogs i; poultry J; painting house 1 man 4J; taking
painters to town, 1 man and team 3; gardening 1 man 3^;
churning 1 woman 2, . . .Eggs laid 19. . . . Set aside for home
use : f gallon milk, 1 quart cream, 16 eggs, 8^ pounds
dressed chicken.

June 23. — Hours of labor : Cattle 3J ; horses IJ ; hogs ^ ;
poultry i ; gardening 1 man 1^ . . . . Eggs laid 19 ... . Set aside
for home use: 1-| gallons milk, 1 pint cream, 12 eggs, 5
pounds butter, 11 quarts strawberries.

June 24. — Hours of labor : Cattle 3J ; horses IJ ; hogs i ;
poultry ^ ; cleaning succotash 2 men 2 ; gardening 2 men 1 ;
churning 1 man 1 J, 1 woman -J . . . . Eggs laid 19 ... . Set aside
for home use: 1 gallon milk, 2 pints cream, 5 eggs, 5
quarts strawberries.

June 25. — Paid bill for paint, oil and brushes used in

house painting |27.65; wall paper |4,85; medicine 35c

A. O. U. W. life insurance assessment |1 ; meat 30c ; harness
repairs 6c ... . Bought of Mercantile Co. on account, stone
jar 10c; matches 20c; salmon |1.20; bird-seed 5c; 7 yards

An honest man is the noblest work of God. — Pope.

FARM ACCOUNTS. 13 1

calico at 7c. . . .Sold G lbs. butter at 20c; 1^ quarts cream at

20c Hours of labor: Cattle 3^; horses 1^; hogs ^;

poultry i; cleaning hay mows 1 man 2; repairing house 1
man 1; hoeing strawberries 1 man 5; churning 1 man 1^,

1 woman J . . . . Eggs laid 12 Set aside for home use : If

gallons milk, 3 pints cream, 10 eggs, 7 quarts strawberries.

Weight of feeds fed to live stock to-day: Cattle — Skim
milk to calves 25 lbs., cows and young stock in pasture;
horses — Hay 70 lbs., oats 70 lbs. ; hogs — Corn on cob 18 lbs.,
barley 4 lbs., oats 3 lbs., and all skim milk and buttermilk
not otherwise used; poultry — Oats 5 lbs.

Each cow's milk was weighed both morning and evening
to-day, with the following results: Nell, morning 9.6 lbs.,
evening 9.5 lbs.; Crossy, morning 8 lbs., evening 7.8 lbs.;
Black and White Cow, morning 1.4 lbs., evening 1.3 lbs.;
Durham, morning 5.5 lbs., evening 5.4 lbs. ; Dot, morning
14.2 lbs., evening 13.9 lbs.; Holstein, morning 19 lbs., even-
ing 19.3 lbs. ; Bangs, morning 12 lbs., evening 11.9 lbs.

Took sample of each cow's milk at both milkings for com-
posite test.

June 26, — Hours of labor : Cattle 3J ; horses IJ ; hogs i ;
poultry i. . . . Eggs laid 31 ... . Set aside for home use : 1
gallon milk, 1 quart cream, 12 quarts strawberries.

The composite samples of milk from each cow taken on
the 5th, 15th and 25th of the month, and a sample of this
morning's cream, were tested to-day, showing per cent of
butter fat as follows: Nell 3.4; Crossy 3.9; Black f*nd
White Cow 4.3; Durham 4.2; Dot 4.2; Holstein 3.2; Ba.igs
3.7. Cream 27.

June 27. — Paid for underwear and dry goods |10 ....
Bought of Mercantile Co. on account, dry goods $1.09 ....

Sold 13 lbs. butter at 20c Hours of labor: Cattle 3i;

horses H; hogs i; poultry J; cultivating corn 1 man and
team 7^; hoeing potatoes 1 man 7. . . .Eggs laid 16. . . .Set
aside for home use: 1^ gallons milk, 1 quart cream, 5|
pounds butter, 4 quarts strawberries.

All things come to Mm who hustles while he waits. — Machetanz.

132 FAEM ACCOUNTS.

June 28. — Hours of labor : Cattle 3J ; horses 1^ ; hogs ^ ;
poultry ^; cultivating corn 1 man and team 7J; hoeing
potatoes 1 man |; gardening 1 man GJ; picking strawberries
1 man i; churning 1 man 2, 1 woman ^. . . .Eggs laid 17. . . .
Set aside for home use: | gallons milk, 1 quart cream, 6
eggs, 9 quarts strawberries.

June 29. — Hours of labor : Cattle 3J ; horses IJ ; hogs i ;
poultry ^; gardening 2 men and 1 horse 2; pulling weeds
along fence 2 men J ; poisoning potato bugs 1 man 2J ; sack-
ing oats for market 2 men f ; cultivating corn 1 man and
team 8. . . .Eggs laid 18 Set aside for home use: f gal-
lons milk, 1 quart cream, 11 eggs, 2^ pounds butter, 27
quarts strawberries.

June 30. — Paid for repair of furnace |4 ; repairs of mower
20c; barber 10c; hay fork and whetstone 50c. . . .Sold 3 lbs.
butter at 20c ; 12 dozen eggs at 12c ; exchanged 18 bu. wheat
at 84c for 550 lbs. flour (This wheat cleaned from succotash)
.... Hours of labor : Cattle S^ ; horses IJ ; hogs J ; poultry
J; marketing oats 1 man and team 5; picking strawberries
1 man f ; churning 1 man 1^, 1 woman IJ. . . .Eggs laid 19
.... Set aside for home use : If gallons milk, 16 eggs, 5
quarts strawberries.

The rate of wages during the month is |25 per month and
board. The board is figured at |2.50 per week.

The prices of feeds and products used during the month
are as follows : Hay |7 per ton ; oats 36c per bushel ; corn
40c per bushel; barley 37c per bushel; whole milk 80c per
hundred ; skim milk lie per hundred ; cream 70c per gallon ;
butter 20c per pound; eggs 13c per dozen; dressed chicken
9c per pound.

Note. — No inventory is given at the end of June because the value
of growing crops would be largely an assumption. If it is thought
best to close the accounts the students may be required to make an
assumed inventory throughout.

The tree that does not bend is broken. — ^Machetanz.

FARM ACCOUNTS.

133

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Comp.Laws, 1861-7!.
Act Mar. 30, 1887.
Code and Stat., 1886.
Gen. Stet., 1891.
Gen, Stat., 190-2.
Acts 1853, 1867, 1896.
Webb's Laws. 1868.

U.S. Stet., 1896.
Stet., 1901.
Code, 1895.
Penal Laws, 1897.
Laws. 1899-1903.
Rev. Stet., 1899-1901.
Rev. Stet., 1897.

Rev. Code, 1897, and

Laws. 1902.
Gen. Stat.. 1901.
Gen. Stat.. 1888.
Rev.Laws, 1884-1897.
Rev. Stat., 1883, Sup.
1895, Act, 1897.
Code. 1888. and Sup.

1890-1900.
Rev. Laws, 19(y2.
Com. Laws, 1897.
Rev. Stat., 1897.
Code, 1892, and Act

Mar. 12. 1900.
Rev. Stat., 1899.
Stat.. 1888. 1901.
Com.Stat., 1901-1903.

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CHAPTER XI.

MATERIALS USED IN FARM ACCOUNTS.

Everyone desiring to keep a set of accounts eitiier on tlie
farm, in the home, or private business, will find the card sys-
tem as herein illustrated, simple, adequate, and adaptable to
every requirement. No one should allow his affairs to go
on month after month without knowing their true condition.
If each housewife kept a true record of her income and out-
lay it would put her in possession of facts so valuable that
her ability as a producer would be increased tenfold. To
know, is to succeed ; to doubt, is to fail.

After having learned how to keep accounts, it is quite as
important to have the pro])er utensils, materials, and the
like. First of all there should be some place, a room, a desk, a
table, or a box where the bookkeeping material could be kept
perfectly safe ; a place where it may always be kept so that
it can be found when wanted. A place for everything and
everything in its place, should be our motto; not a place
for everything and everything out of its place. Many men
and women too, have become distracted over the petty an-
noyances of having to hunt for pencil and paper every time
an}' writing had to be done. And it is no wonder that so few
know the real value of records. A lack of system has been
the strongest deterrent. Have a desk if you possibly can;
one that closes, so that thoughtless children or other in-
truders may be kept out. In this desk have writing paper,
pencils, erasers, pen and ink, an^ any other oflSce necessities.
These silent forces will ever be ready to serve you and bring
much joy to the entire household.

For the purpose of this method of bookkeeping, you will
need a set of cards containing enough to last a year. Have
a box large enough to contain these cards. Such a box may

136 FAKM ACCOUNTS.

be made of pasteboard but wood is preferable. The cut be-
low gives a good idea of one.

This box is 8^ inches long, 6^ inches high and 3 inches
deep. It is just the size to hold 5x8 cards. It is made
of oak, well hinged and has a strong lock and key. Anyone
handy with tools could make a similar box. For those de-
siring a box as perfect as the best workmanship can make it,
arrangements are being made to supply it as well as the
cards. While the ruled stock auxiliary cards are such as
our experience has demanded, it should be borne in mind
that you may take blank cards and rule such as you desire
or you may have them ruled by a printer at a slight addi-
tional cost. Pedigrees and other records may be made on
the cards of the regular size and kept in the cabinet.

Some prefer long drawers instead of a short box. Below

Art is the beautiful way of doing things. — Hubbard.

FARM ACCOUNTS. 137

two cuts are given. The first one contains one drawer and
the second a two drawer cabinet.

There are an infinite number of these cabinet devices
ready made, which may be purchased at reasonable prices.

CLIPPINGS AND OTHER USEFUL INFORMATION.

It is a good plan to clip from the papers valuable articles
pertaining to subjects 3 ou are especially interested in. This
is much preferable to lumbering up your house and desk
with stacks of printed matter, tlie larger portion of which
you do not care for. Many attempt to keep volumes of pa-
pers and in some instances bind them because they contain
some valuable articles. It often happens that the articles
can't be found when wanted since they are buried in a mass
of literature. Binding volumes of papers is more the func-
tion of libraries than of individuals. It is questionable
whether there are in the homes of the average individual,
papers worth binding. But there is found in almost every
publication something worth keeping. It should be clipped
out and preserved. A common letter file is a good thing in
which to file away these clippings, alphabetically under the
subject matter, or by using envelopes with the subject mat-
ter written thereon. These may be arranged alphabetically
and placed in a tray or box as is recommended for the ledger
cards. No thoughtful person should fail to clip from his
periodicals.

Counsel after action is like rain after harvest. — Dan.

138 FAKM ACCOUNTS.

Standard magazines should be kept intact and filed away
on a shelf arranged according to date of publication. Each
volume is indexed so that easy reference may be made to
every subject discussed. Such an array of facts as will
soon accumulate under a systematic selection of this kind
will be a priceless treasure and an available force of no
small magnitude.

'Today's egg is better than tomorrow's hen."

FAKM ACCOUNTS. 139

STATUTES OF MINNESOTA GOVERNING WEIGHTS AND
MEASURES TAKEN FROM THE REVISED CODE, 1906.

The State Treasurer shall keep weights, measures, and scales
which shall conform to the standards established by law, and shall
test thereby all weights, measures, and scales presented to him by
any county sealer, and, when he finds them accurate, shall stamp
upon them, with a seal kept for that purpose, the letters *'Min. "

Every county treasurer shall be the sealer of weights and
measures for his county. He shall keep a full set of weights,
measures, and scales, and in January, 1910, and in every fifth January
thereafter, and whenever new ones are procured, shall test thereby all
weights, measures, and scales presented to him, and, when he finds
them accurate, shall stamp upon them, with a seal kept for that
purpose, the letters ''Min." He shall receive five cents for every
weight, measure, or scale tested. He may appoint deputy sealers,
whose appointment shall be filed with the register of deeds.

Dry Measure.

The standard measure of capacity for commodities sold by dry
measure shall be the bushel containing 2,150.4 cubic inches. The
half bushel, peck, half peck, quarter peck, quart and pint shall be
derived by successively dividing that measure by two.

Liquid Measure.

The standard measure of capacity for liquids, except beer and
milk, shall be the wine gallon, containing 231 cubic inches and 31.50
gallons shall constitute a barrel, and 63 gallons a hogshead. The
standard measure of capacity for beer and milk shall be the gallon
containing 282 cubic inches.

Lineal Measure.

The standard measure of length, from which all other measures
of extension, lineal, superficial, or solid, shall be derived, is the yard,
of 3 feet, or 36 inches.

Hundred Weight.

In contracts for the sale of goods or commodities, unless a
contrary intention appears, the term "hundred weight" shall mean
one hundred pounds avoirdupois.

"Every fool is wise when he holds his tongue.**

140 FARM ACCOUNTS.

Standard Weight of Bushel.

Tu contracts for the sale of any of the following articles, unless
a contrary intention appears, the term ''bushel" shall mean the
number of pounds avoirdupois herein stated:

Corn in ear, 70; beans, peas, wheat, clover seed, and Irish potatoes,
60; broom corn seed and sorghum seed, 57; shelled corn and rye,
56; sweet potatoes, 55; onions and rutabagas, 52; buckwheat, hemp
seed, rcpe seed, beets and green apples, 50; barley, millet, and
Hungarian grass seed, 48; carrots and timothy seed, 45; blueberries
and parsnips, 42; currants and gooseberries, 40; cranberries, 36;
oats, 32; dried apples and dried peaches, 28; charcoal, 20; bluegrass,
orchard grass, and red top seed, 14; plastering hair, unwashed, 8;
plastering hair, washed, 4; coal, 80, but if sold by the ton the weight
shall be 2000 pounds; lime, 80, but if sold by the barrel the weight
shall be 200 pounds; and- a cord of wood shall mean 128 cubic feet.

Whoever, in buying, shall take any greater number of pounds or
cubic feet to the bushel, ton, or cord, as the case may be, than is
herein allowed, or in selling shall give any less number, unless the
contract so provides, shall be guilty of a misdemeanor.

Sealing Required.

Every person engaged in any business requiring the use of
weights or measures shall cause those used by him to be tested and
sealed by the county sealer. Every person who shall buy, sell, or
dispose of any goods or commodities by an unsealed weight, measure,
or scale which has been sealed, but is incorrect, shall be guilty of a
misdemeanor; but no contract of sale shall thereby be rendered void.

Testing upon Request.

Upon written request of any person aggrieved, and payment of
one dollar, and mileage at the rate of 20c. per mile going and
returning, the county sealer, or his deputy shall test any weights,
measures, or scales used in this county, whether already sealed or
not. If such dealer or deputy shall give to the person complained of
prior notice of such testing, he shall be guilty of a misdemeanor.

Neglect to Procure Standards.

Whenever a county treasurer is requested in writing to procure
any standard of weight or measure required by law to be kept by
him, he shall procure the same within 20 days thereafter, or forfeit
to the county $100.00 at the suH of any interested person.

'Just try to be yourself. It may tire you, but try it.

FARM ACCOUNTS.

141

FORM OF PEDIGREE.

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Beware of little expenses; a small leak will sink a ship. — Franklin.

ANSWERS TO PRELIMINARY WORK

Vye's Farm Accounts.

Student. No. I. No. II. No. III.

Oct. Balance $18.78 $19.02 $21.42

Nov 45.56 19.16 1.84

Dec 9.09 2.86 4.39

Jan 7.53 2.64 13.05

Feb 15.88 .21 17.57

Mar 9.28 5.18 11.84

John Calendar, Due him $1.05

Edw. Berry, Due him 34.49

William Connelly, Due him 8.95

Ralph Palmer, Due him 96.12

Hogs, Gain 21.63

Sheep, Gain 83.18

Cattle, Gain 4«^« 3C C

Hogs, Loss 70.35

UNIVERSITY OF CAUFORNIA UBRARY

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