358 



Page 200. VALUATION BOOK. 



Valuations taken on jis/ December, 1895. 



LIVE STOCK. 



I bay draught horse, branded B2 off neck 

 1 dark brown draught horse, brand HL near shoulder 

 I grey draught horse, branded JT off shoulder ... 

 5 cows, average 8 each 



3 calves 15; 



4 Pigs _ 25/- ,, 



8 young pigs, average 5/- each 

 Poultry 



Allow 10 per cent, depreciation in value 



CROP. 



3 tons of straw at 2 per ton ... 

 3 tons hay, at 5 per ton 

 Manure 



WORKING PLANT. 

 I double-furrow plough 



1 single-furrow plough 



2 harrows ... 



1 spring cart 



2 sets cart harness ... 

 Tools for working ... 



Allow 10 per cent, for depreciation in value 



IMPROVEMENTS. 

 Draining ... 

 Fencing 

 Clearing ... 



Allow 10 per cent, for depieciation in value 

 Total 



ioo 16 o 



23 5 



52 4 



45 18 o 

 222 3 o 



Having completed the entries in the valuation book, let us give 

 our attention again to the ledger for the purpose of closing the 

 accounts and drawing up a balance-sheet, a matter of importance, 

 as it enables the farmer to ascertain his exact position, which can 

 be arrived at in the following manner: Add up the Dr. and Cr. 

 money columns of each account, and if they are found to agree, 

 rule a line at the foot of each column and enter the totals in figures 

 under it. If the Dr. and Cr. money columns are not equal, subtract 

 the lesser from the greater, the difference is what is called the 

 balance, this is added to the lesser money column ; when done, 

 the two will be found equal. As no debts were incurred by the 

 tanner, and no money owing to him, the personal accounts in 

 the ledger do not show a balance on either side : the money 



