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The first book the farmer should possess himself of is a 

 scribbling diary. This may also be used as a day-book and journal 

 if the transactions of the farm are not very elaborate or frequent. 

 " Great events from little causes spring," and it is of the utmost 

 importance that every event that takes place on the farm should be 

 recorded at the time of its occurence. Memory is so apt to play us 

 false. If the ledger referred to later on is to be kept properly it is 

 absolutely necessary that a short but complete record should be kept 

 of the day's doings. What the farmer himself is doing, and what 

 each man in his employ is doing, must be carefully set down for 

 posting in the ledger at the end of the month. A note should also 

 be made at the time of receipt or sale of goods, not in detail, but 

 just the mention of the mere fact. For instance, " Received from 

 W. Sandover and Co., one single furrow plough," or " Sold to J. 

 Smith, half ton of chaff at per ton. " Invoices and sale notes 

 should be carefully filed away, as they will be wanted again when 

 the books are made up, the entries in the diary serving as a check, 

 so that nothing is omitted. 



The books necessary for the system of book-keeping as shown here- 

 in are a day book, journal, and ledger. The day book and journal can 

 be combined by using the left hand page for the journal. In the day 

 book all transactions must be first entered, with full particulars of each 

 item ; sales of stock or produce, receipts and payments of money, with 

 the dates of such transactions, and the names of the parties concerned. 



The journal on the right hand page is ruled in two money 

 columns, the left one headed " Dr.," and the right one " Cr." The 

 entries are to be kept on the left hand side of these columns in a 

 classified form ; when this is done they are ready for posting in the 

 ledger. All figures under the " Dr." column in the journal are 

 entered in the u Dr." column of the ledger, and all under the " Cr." 

 column of the journal are entered in " Cr." column of the ledger. 



Having shown how the day book entries are recorded and 

 entered in the journal in a classified form (journalised), it may be 

 necessary to observe that the entries in the day book need not be 

 confined solely to monetary transactions. The times when crops 

 are sown or reaped, work in vineyard and orchard, variations in the 

 weather, storms, floods, or droughts, might be recorded in the day 

 book as they occur, making it a diary of events, or a separate diary 

 may be kept, as the farmer thinks fit. This record may be of great 

 use to the farmer as a work of reference in the future. 



Let us suppose that Jas. Thompson is the owner of 200 acres 

 of land and possessor of certain working plant for farming purposes, 

 also live stock and cash on the ist of January, 1895. His first step 

 is to ascertain the nett value of his land, working plant, live stock, 

 and cash in hand, and make an entry in the manner shown in the 

 day book, after which follow the various transactions supposed to 

 occur in a farmer's business during the year, examples of which are 

 given in the day book and journal as follows : 



