ON KEEPING FARM ACCOUNTS. 327 



been regnilavly entered ; and all that lias now to be done is 

 to estimate tlie present position of tlie farmer just as if lie 

 reere ahout to r/ire vp business altor/ether, and to place, as per 

 valuation, his present invested capital on the creditor side of 

 the several accounts to which it belong's. It then merely 

 remains to arrange the balances of these accounts — debtor or 

 creditor as the case may be — in columns on a sheet; to 

 charg-e bh per cent, upon the working- capital of the concern, 

 together with that share of the dormant capital which this 

 year must return ; and the balance, when struck, will repre- 

 sent the income of the year. 



Agrictdtwal Gazette, Dec. 12th and 19th, 184G. 



