Book V. 



KEEPING ACCOUNTS. 



729 



of their value at the time; of the quantity of hay unconsuraed; of the grain in store, or 

 in the stack-yard ; and of the implements and other articles in which the capital is in- 

 Tested. An account, detailing the expense and return of each field, according to its 

 productive contents, is likewise wanted, without which it is impossible to calculate the 

 advantage of different rotations, the most beneficial mode of managing the farm ; or the 

 improvements of which it is susceptible. Besides the obvious advantages of enabling a 

 man to understand his own affairs, and to avoid being cheated, it has a moral effect upon 

 the farmer of the greatest consequence, however small his dealings may be. Experience 

 shews that men situated like small farmers (who are their own masters, and yet have 

 very little capital to manage or to lose), are very apt, to contract habits of irregularity, 

 procrastination, and indolence. They persuade themselves that a thing may be as well 

 done to-morrow as to-day, and the result is, that the thing is not done till it is too late, 

 and then hastily and imperfectly. Now nothing can be conceived better adapted to 

 check this disposition, than a determination to keep regular accounts. The very con- 

 sciousness that a man has to make entries in his books of every thing that he does, keeps 

 his attention alive to what he is to do ; and the act of making those entries, is the best 

 possible training to produce active and pains-taking habits. 



4511. The accounts of gentlemen farmers or of the bailiffs they employ, it is said in 

 The Code^ cannot be too minute ; but in regard to rent -paying farmers the great objects 

 are to have them short and distinct. For this purpose a journal for business transactions, 

 such as purchases, sales, agreements, hirings, and other real or prospective arrange- 

 ments ; a cash-book and a ledger, will, in our opinion, be sufficient, with the ^d of me- 

 morandum books. But for greater accuracy, or rather for more curious farmers, the fol- 

 lowing models are given in The Code of Agriculture. The gentleman farmer and bailiff 

 will find various descriptions of " Farmer's account books" among the booksellers. One 

 in very general use is Harding s Farmer s Account Book. 



4512. 



Weekly Journal of Transactions, from 



