In order to keep such accounts, as have just been indicated, it is not necessary to be a trained bookkeeper, or to know anything more about the art than a good common school education gives.
Another word as to the farmer. I am not thinking in this connection of the old-time, deep-in-the-ruts farmer, who never learns and knows nothing to forget, but of that wide-awake producer who tries to keep up with the times.
Not only should the farmer keep cash accounts, the form may be quite simple, but all his business affairs should be kept in the best possible trim.
Personal agreements without some kind of writing to back them up, are dangerous.
Verbal contracts feed the lawyers.
All transactions involving labor or money should be recorded in black and white.
Don't trust to your memory.
Don't rely on the memory of another.
AN ACCOUNT WITH CROPS
Every farmer should keep an account with each crop he raises and even with every field he cultivates.