BOOK-KEEPING FOR FARMERS. 923 



Sales on credit might also be entered in this honk, if desired, pending 

 settlement, and a glance through its pages will then show all supplies 



unpaid for. 



In a few cases, such as sending cattle or sheep long distances by road, 

 cold-storing fruit before sale, or shipments overseas, a considerable time 

 might elaj.se before a settlement was made. Even in these cases, the above 

 book would be suitable, avoiding the necessity for consignment accounts in 

 the ledgers. When a balance-sheet is to be prepared, however, the out- 

 standing items in the consignment I k must be valued, and taken into 



account as produce on hand. 



Conclusion. 



Only a few of the salient points connected with book-keeping on the farm 

 have been dealt with in this article. Other books for recording the receipts 

 of cash, the doings of the labourers, transactions in hills, &c., may be used 

 where the operations are extensive, or where further details are desired ; but 

 their use involves little difficulty after the elementary stages have been 

 passed, and they can he ruled to suit varying conditions 



