13o( 



FOll.MS OF ACCOUNTS. 



793 





4896. These forms may be useful, by directing the attention of farmers to the parti- 

 culars of which they should keep an accurate record ; but as to any particular system 

 of accounts applicable to farmers a good deal of delusion seems to prevail, as if the 

 established modes in general use among mercantile men would not answer. In 

 fact, there is no correct mode of keeping accounts but by the principles of double entry. 



4897. The account books for a common farmer may be, a cash-book for all receipts and 

 payments, specifying each ; a ledger for accounts with dealers and tradesmen ; and a stock 

 book for taking, once a year, an inventory and valuation of stock, crop, manures, tillages, 

 and every thing that a tenant could dispose of or be paid for on quitting his farm. 

 Farming may be carried on with the greatest accuracy and safety, as to money matters, 

 by means of the above books, and a few pocket memorandum books for labourers' time, 

 jobs, &c. With the exception of a time-book, such as we have before described (3383), we 

 should never require more, even from a proprietor's bailiff; many of whom the nine 

 forms just given (4887) would only puzzle, and some we have known them lead to the 

 greatest errors and confusion. Munro's Guide to Farm Book-keeping (Edin. 12mo. 



1821) may be recommended to the practical farmer; but no form of books, or mode 

 of procedure will enable a farmer to know whether he is losing or gaining but that of 

 taking stock. 



4898. A form for a cattle stock account has been recommended by Sir Patrick Murray, 

 of which it may be useful to present a specimen. This form, Sir Patrick observes, has 

 been kept at his estate of Ochtertyre, in Perthshire, for twenty-two years, and found per- 

 fectly adapted to the purpose in view ; being sufficiently simple in form to be under- 

 stood by every farm manager, and sufficiently comprehensive in particulars to embrace 

 all the requisite details. They may lie either made up quarterly, half-yearly, or yearly. 

 Sir Patrick adopts the half-yearly mode. 



