ON KEEPING FARM ACCOUNTS. 825 



In explanation of tins table, we must first beg* our readers 

 to imagine the columns 1 to 4, and 5 to 8, to be present ; 

 tbey are omitted merely because, as no work during that 

 week was properly cliarg-eable on the accounts of barley, 

 oats, tiu-nips, ifec, which they severally represent, they 

 would mere!}' and uselessly occupy room. 



To put into words all that this table sig-nifies would fill 

 nian^^ columns ; we shall merely say a word or two of ex- 

 ])lanation, and in proof of its usefulness point to the fact, 

 that in place of the forty-nine entries in the da3--book, which 

 would otherwise be required, six only are necessary. In- 

 stead of a separate entry for each of the })articulars stated 

 here, one only is required for each of the columns; for the 

 total in each indicates the whole amount of labour during* 

 the week for the benefit of the account which that column 

 represents. The mode in which the work of each day is put 

 down will be understood by reference to the figures at the 

 head of the columns; whatever crop or account a man has 

 been working- for, the number of the column belonging- to 

 that account is placed opposite his name at the end of the 

 day ; and so at the end of the week the book-keeper is able 

 to divide the whole money due to him among- the several 

 columns in which it is charg-eable. The fact is, that during- 

 the week referred to the chief works on the farm were 

 ploughing- for wheat, carrying- out dung- for wheat, thrashing- 

 wheat, carting- carrots and mang-el-wurzel home, and looking* 

 after the stock ; and any one looking- at the number of the 

 columns will easily see how this tallies with what the table 

 tells him. 



The labour of book-keeping- is very much diminished by 

 this ex])edient, and it may be still further lessened if the 

 labourers be paid only once a fortnig-ht, as ours are. The 

 totals of the first week may then be carried forward to head 

 the columns of the second, and the several sums paid are thus 

 transferred to day-book and journal only once a fortnig-ht. All 

 piece-work payments, and any ])etty sums, as market ex- 

 penses, etc., may very properly be recorded here, too, and 

 this will still further diminish the number of the entries to 

 be made in the ledger. .•« 



There is one class of expenses which should be kept sepa- 

 rate from all the others — viz., those which are incTirred in the 

 permanent improvement of the land, and in bring-ing- it into 

 that state of cultivation which it is intended to maintain. 

 Many tenants, secured by a lease, are engaged in this, Avhich 



