Excerpt from Agricultural Book-Keeping: Being a Concise and Scientific System of Keeping Farm Accounts, Divested of All Technical Terms, and Accompanied With Blank Books Ruled and Adapted to the System

Among the many methods of Book Keeping now before the public, there exists no entire system, adapted to the wants of the Agriculturist, in which are arranged and classified the various and complex accounts of the farm. This fact suggested the preparation of the following work.

At first I merely proposed presenting it to the Michigan Agricultural College, as an expression of interest in the attempt there being made, to unite Science with Labor. But in accordance with a wish very generally expressed by farmers both in Michigan and New York, it has taken its present form.

Had it been my object to present a scientific arrangement, commending itself to the professional accountant, the task had been comparatively easy, but practical utility would not have been attained, as few of those for whom it was designed would have taken the trouble to master its details. But while sacrificing nothing of a perfect system, my endeavor has been'to avoid all the formulas of the Counting Room, and present the subject in such manner as that every farmer may be able to know the results of his labor with the particulars contributing thereto, and I believe that in no business, presenting so many sources of profit and loss, can a more com plete classification of accounts be found, or more accurate results obtained, than in the system here presented to the Agriculturist.

The general design of the work is, to enable the farmer to arrive at accurate data for calculation as to his labor, so that his energies may be intelligently directed. To this end, each field is charged with its cost and labor, and credited with its proceeds, and the result, whether gain or loss and also, the comparative profit of the different creps may thus be definitely ascertained, and, in a succession of years, the adaptation of different soils to particular crops, be made apparent. So also, in regard to the different Teams used, and various stock kept upon the farm.

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