DECEMBER. 



FARM ACCOMPTS. 



In the month of October this subject was touched 

 upon, but in the greater leisure at present, our far- 

 mer may be more likely to be able to give the re- 

 quisite attention to a point which demands much 

 consideration. 



There is not a single step in the life of a farmer 

 that does not prove the advantage of his keeping re- 

 gular acoompts ; and yet there is not one in a thou- 

 sand who does it. This is among the many in- 

 stances in which the unenlightened situation of the 

 practisers of the art, is the evident reason for the 

 backwardness in which the art itself is found, by any 

 man who searches for the principles deduced from 

 practice, which ought to give it the regularity of a 

 cultivated science. 



A few rough memoranda, or figures, to yield a 

 gross accompt of the general receipt or payment, 

 are usually the greatest exertions that common far- 

 mers, who pretend to keep accompts, make in this 

 line. 



The advantages of clear accompts are obvious in 

 every other pursuit in life ; and to conduct those of 

 a merchant by the Italian method of double entry, 

 has been made an essential branch of education for 

 the classes intended for commerce. Men engaged in 



D CD 



large speculations, who are not regular in their ac- 

 coinpts, are always supposed by the prudent part of 

 the \vofld to be in a dangerous situation ; nor is there 



a greater 



