130 Farm Accounts. 



left of the page, showing at once the transactions that are posted. 

 The combination of books here described would be objection- 

 able in large concerns where a great many entries occur, but a 

 farmer has comparatively few entries, and I have frequently 

 posted a month's work in the Journal in from two to three hours. 

 Once a month will be quite often enough to post, and then, 

 commencing at the first entry that has no folio mark against 

 it, we carry it to its respective account, and look down the 

 Ledger headings for any others belonging to the same ; and, 

 having done this, return to the second entry in the Journal, and 

 so on until all is posted. 



The entries in the Journal are all connected with cash in some 

 wav or other. No mere memorandum finds admission there ; for 

 such purposes we have the pocket Memorandum-book already 

 described, and if a more permanent book is deemed necessary, it 

 is easily procured. 



The Journal, being a daily record of transactions, is the im- 

 portant book in case of any dispute, and should therefore be 

 kept in as clear and intelligible a form as possible : indeed, in 

 keeping accounts, we should always bear in mind that one great 

 object should be to have everything in such an intelligible form, 

 that, in case of death, any one taking up the accounts could at a 

 glance see the position of affairs. It will assist us in obtaining 

 this desirable result, if at the end of each year we take the bills 

 from the file, fold them up neatly, endorse and number them, 

 placing the same number against the entry of payment in the 

 Journal, and tying them up in a bundle. Any one looking over 

 the accounts will thus be enabled to place his hand upon any 

 particular bill and examine its contents. 



In every case where we are managing for another, some sucli 

 system is indispensable, and the slight trouble it causes is amply 

 repaid by the satisfaction of feeling that your accounts are ready 

 at a moment's notice, and are so clear that no explanation is 

 required from you. 



I proceed to give a specimen of tJie Journal, the second hook 

 that will be required for Farm Accounts, taking a page from our 

 own, in order afterwards to trace the entries into the Ledger, 

 when explaining the nature of that book. (See p. 131.) 



In the following specimens there happen to be no actual ready- 

 money transactions ; they are either entries of sales and purchases, 

 or of money received and paid for articles, the sale or purchase 

 of which would be found duly recorded at an earlier page of the 

 Journal. 



If, however, we purchase and pay for an article, or sell and 

 receive, the form of entry is different and explicit. Thus : 

 ])OUght and paid Mr. Robinson for 1 ton of superphosphate — 



Sold 



