CHAPTER VI. 



MISCELLANEOUS. 



Art. LXXVIL— on KEEPING FARM ACCOUNTS. 



By THE Editor of the " Agricultural Gazette." 



The matter of greatest difEculty to any one who would 

 keep liis farm accomits with any minuteness, is the distribu- 

 tion of the sum paid for labour among'st the several heads 

 on AV'hich it is charg'eable. Imag'ine a farmer, at the end 

 of each week, paying- two dozen labourers, men, women, and 

 children, who have, during- that period, been working", each 

 of them for days and parts of days, at different sorts of 

 work ; if he enters the time of each man separately in his 

 day-book, he may have ever}' week, for labour alone, forty 

 entries to make there, forty in the journal to which he 

 transfers them, and eig-ht}' in the ledg-er to which they are 

 posted on the Dr. and Cr. sides respectively of the accounts 

 which they concern. To do this every week would be endless 

 work, and some contrivance is therefore necessary by which 

 the labour may be shortened. 



(The Editor then proceeds to g-ive the following descrip- 

 tion of the labour-book employed by him, and by which 

 the above supposed 160 entries are reduced to twelve or 

 twenty.) 



The following' is a copy of the pag-e in such a labour- 

 book for the week ending- Dec. 5, 1S4G. 



