FARM ACCOUNTS. 505 



The account of the Cow or Milk establishment is kept in the 

 same form ; the various items, as follow : 



Keeping of the cows. Number of cows, and their value at 



Cost of cows. the beginning of the year. 



Care of them. Expense of cows purchased. 



Utensils. Number of calves. 



Expense of the sale of milk. Returns from milk or butter sold. 



Litter for the stables. &quot; &quot; calves. 



Value of manure. 



The Poultry-yard, embracing also the Pigs, is brought under 

 a similar supervision, and the accounts of the whole year, in 

 expenses and returns, are carefully preserved and adjusted. 



The account of manures is likewise kept : thus, 

 Manures purchased. Loading and unloading. Compost heaps. 



Transportation of manure. Spreading. Folding. 



Straw for litter. Oil-cakes purchased. 



The general expenses of the Farm are then brought into the 

 account : 



Overseers and their travelling ex- Wood and cutting fuel. 



penses. Measuring ground. 



Bookkeeper, stationery, and postage. Mole and rat catcher. 



Wages and clothing for the servants. Workmen, by the day or task. 



Journeyings, hunting, dogs. Expense of wagons and farriery. 



Time of horse for service of the Saddlery and harness. 



family. Bedding and linen. 



Insurance against fire and hail. Painter, glazier, carpenter, blacksmith. 

 Taxes. ironmonger. 



Utensils and furniture. 



The specific expenses of the household are next brought into 

 account : 



Kitchen expenses. Beer. 



Cellar. Products of the farm consumed, such 



Eatables. as milk and cream, eggs, poultry, 



Groceries. mutton, pork, potatoes, fruits and 



Butcher. vegetables, butter, and cheese. 



Baker. Presents to servants. 



Wood and charcoal. New Year s and Christmas gifts. 



Household and kitchen furniture. Care and medicine in sickness. 



Miscellaneous expenses follow : 



For the poor, charitable gifts. Meat, bread, wood, medicine, boarding, 



Education of poor children. clothing, fruits and vegetables. 



VOL. ii. 43 



