This kind of keeping the ledger permits to balance the accounts according to the rules of 

 book-keeping by double entry. 



The Department for the Administration of Estates and Book-Keeping is moreover in a position 

 to assist the members, in the course and before all at the end of the year, with advice based upon 

 the results shown by the books. 



There has been undertaken an extensive action for the purpose of creating book-keeping 

 offices, and apart from the book-keeping offices having existed for years in Vienna and at Briinn 

 (German Section), such offices were opened up by : the Board of Agriculture of the province of 

 Upper-Austria at Linz, the I. R. Agricultural Society of Styria at Graz, the Board of Agriculture of 

 the province of Carinthia at Klagenfurt, the I. R. Agricultural Society of Carniola at Laibach, the 

 Board of Agriculture of the province of Tyrol, section Innsbruck, the Board of Agriculture of the 

 province of Bohemia, Czech section, at Prague, the Board of Agriculture of the province of Moravia, 

 Czech section, at Briinn, the Central Agricultural Society for the Czech parts of the province of 

 Silesia at Troppau, the I. R. Agricultural Society of Cracow and Lemberg, and the Board of Agri- 

 culture of the province of Bukowina at Czernowitz. 



The head-office for the utilisation of the data supplied by all the book-keeping offices is the 

 Department for the Administration of Estates and Book-Keeping of the I. R. Agricultural Society 

 of Vienna. 



For the utilisation of these data it was necessary to establish uniform rules for the collection 

 and utilisation of these data by the various book-keeping offices. These rules were laid down in the 

 „Directions for the Austrian Book-Keeping Offices". 



These directions comprise: 



.4) The directions for the establishment of book-keeping offices and for their relations with 

 their clients. In this section it is recommended to every book-keeping office to secure a sufficient 

 number of typical plants for every kind of produce. 



B) Directions for the intercourse with the Book-Keeping Committee in Vienna. In this section 

 are explained the objects and tasks of the book-keeping offices as well as the general principles of 



