128 



Farm Accounts. 



CASH BOOK. 



Applying the same reasoning to the several departments into 

 Avhich a farmer's business is divided, we shall readily learn on 

 which side an entry should be placed. Let us take the Sheep 

 Account : suppose I purchase and pay for 100 sheep at Weyhill 

 Fan-, then the Sheep Account must be indebted to Cash, and 

 Cash must be credited by the Sheep Account, for sheep have 

 come in and money has gone out ; but if I sell 50 sheep at a 

 fair and receive money for them, the sheep take credit for having 

 parted with 50 of their number, whilst Cash is indebted, having 

 received the amount of their sale, and so on with every other 

 account. 



In some systems of fai'm accounts it is recommended, instead 

 of Iceeping a Journal, in which all transactions, whether sales or 

 purchases, are recorded, to have a separate book for Sales and 

 Purchases, and this plan has, I believe, received the sanction of 

 the Royal Agricultural Society. The following are examples of 

 these books : — 



DAY BOOK. 



