Farm Accounts. 141 



with this, as far as the perfect simplicity and economy of 

 figures that distinguish it goes ; but it is very difficult to say a 

 year hence what was the nature of the work performed. 



The first ploughman, for instance, was employed during four 

 days on the wheat crop ; but, farther than that on the VYednesday 

 he was thrashing, we have no clue as to whether he was rolling, 

 hoeing, or even drilling late spring wheat. 



Surely one great object of a labour account is to be able to look 

 back at any future period, and compare notes as to the operations 

 that were carried on at certain periods. 



Again, in the example, the work is all arranged in full days, 

 but in practice it very frequently happens that the men are em- 

 ployed portions only of the day at each job, and these minutia? 

 would render the analysis far more tedious. 



A difficulty presents itself in the case of labour performed upon 

 ground intended for a crop of swedes — for example, long before- 

 hand, say the previous autumn. The farmer may and often is 

 compelled to alter his cropping, on account of the season or the 

 demand, &c. ; and a field ploughed up for swedes, and the labour 

 debited to that account, may be cropped with mangold, with 

 jieas, beans, or half-a-dozen things. A transfer must be made in 

 such cases, which all adds to the complexity of the scheme. 



These are some of the reasons why I would not adopt the 

 Labour Book of Morton, but greatly prefer the one I have de- 

 scribed, in reference to which I proceed to give an example of 

 that part of it intended for the particulars of contract or measure 

 work. (See page 142.) 



The total amount of each week's labour is entered in the Journal, 

 just as any other cash payment would appear. These are the 

 four books, then, which are necessary to be kept : — 



1. The pocket Memorandum Book. 



2. The Journal and Cash Book. 



3. The Ledger. 



4. The Labour Book. 



Besides these, two other books are very useful, and though not 

 actually essential to the cash part of the business, we can hardly 

 do without them. I refer to the Granary and Stock Accounts. 



The Gratiary Booh is a small book, of convenient size to go 

 into the pocket, in which is an entr^^ for each kind of food con- 

 sumed, or grain sold or bought, and whatever quantities are given 

 out for consumption are noted here, and the pioportion used by 

 different kinds of stock. At the end of the year it is a simple 

 matter to ascertain the proportion and value of the different kinds 

 of food consumed, and charge the Stock accounts accordingly. 



The 



