the country for the purpose of keeping the accounts of a sufficient number of typical plants, and of 

 determining the cost of production and the productiveness under the various natural and economical 

 conditions. 



Assisted by the I. R. Board of Agriculture our „Book-Keeping Office" acquired 200 new 

 members among the small landed proprietors by means of travels undertaken through the country, 

 and by the arrangement of classes of professional instruction in the various districts. 



The system of book-keeping used in this department permits to all the branches concerned 

 to establish the netproceeds of the whole plant as well as of its branches, divided according to the 

 various crops. This division into a great number of accounts is indispensable for determining the 

 cost of production for the various crops and breeds as well as for the critical estimation of the 

 organisation and management of the estate, and consequently for permitting to give good and 

 effective advice. 



This complicated method of book-keeping renders it moreover necessary not to leave to the 

 clients the carrying over of the various items into the ledgers, but to have this work done by the 

 Book-Keeping Office itself. 



On being inscribed in the Book-Keeping Office every client must take the inventory of his 

 farm, in which he is assisted, if necessary, by an organ of this department. 



In general the clients of the Book-Keeping Office have only to send in weekly reports com- 

 prising the financial transactions, the accounts on natural produce, data on the employment of the 

 working days as well as the number of boarding days, and besides all the events of the week 

 influencing the working of the farm. These reports must be sent in regularly every week to the Book- 

 Keeping Office. 



All the data contained in the weekly reports are first closely examined by the Boop-Keeping 

 Office, and then transferred to the various accounts of the ledger. A special account is opened up for 

 each crop and for each branch of cattle-breeding, etc., and all these accounts are credited or debited 

 with the respective financial transactions and manipulations of the natural produce as well as with 

 the days of carriage and the working days employed for them, and with the corresponding boarding 

 liays or rather with the respective expenses. 



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