FARM BOOKKEEPING.
It is not difficult to understand why farm bookkeeping has been neglected in the past. The term book keeping itself reeks of the town, and the office, and indoor work. The farming community has been proud of its isolation and distinctiveness from the town and suspicious of all that is connoted by factories, Jedgers, and the like. . . This state of affairs, however, is an old and closed chapter. All the circumstances are altered. Farming has not escaped the rapid flux and change which has been observable for a numiber of years, and has been accelerated during the last five. The increasing cost of sail farming expenses; the pressure of income tax assessments; lincreasing competition; the development of transport, tending to bring town and country together—all of these combine to force the question of farm bookkeeping (to the fronlt.—H, G. Howell, in the "Journal of 'the Ministry of Agriculture," London.
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Northern Advocate, 8 October 1920, Page 1
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151FARM BOOKKEEPING. Northern Advocate, 8 October 1920, Page 1
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