Excerpt from Bookkeeping for Farmers: A Treatise on Farm Accounts
Many books have been written on the subject of business education and bookkeeping, but we have looked in vain for a treatise on the keeping of farm accounts, which is at once comprehensive, and yet so stripped of unnecessary complications that the average farmer may practice what it teaches. We have examined numerous text books on the subject and many blank-books, arranged for the purpose of keeping farm accounts, but all of them seem more complicated than is necessary for the use of the great majority of everyday farmers. Our object in the preparation of this little book is to remove from the subject of farm accounts, as far as possible, every thing which might tend to confuse the practical farmer, and so simplify the whole matter that those who read this book will find pleasure in recording their farm operations. If we succeed in this, our work will not have been without results.
Editor's Note.
To Prof. Atkeson's outline is added, in part II., a description of a somewhat different, but very simple and practical method. The two are sufficient to enable any person, though ignorant of the profession of bookkeeping, to begin and maintain a simple system of accounts that will enable them to know just how the business of the whole farm, or any part of it, stands. The Stock-bridge system is further desirable as having stood the test of actual experience on a large number of farms of various kinds.
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