68 Regular Accounts. 



farmers as it ought to be ; and in this respect, persons em- 

 ployed in other professions, are much more attentive and cor- 

 rect. Among gentlemen farmers, it is true, there is often a 

 systematic regularity in all their proceedings ; and their pages 

 of debtor and creditor, of expense and profit, are as^ strictly 

 kept, as those of any banking house in the metropolis ( I4 ), 

 But with the generality of farmers, the case is widely diffe- 

 rent. It rarely happens, that books are kept by them in a 

 minute and regular manner ( l5 ); and the accounts of a far- 

 mer, occupying even a large estate, and consequently employ- 

 ing a great capital, are seldom deemed of sufficient importance, 

 to merit a share of attention, equal to that bestowed by a 

 tradesman, on a concern of not one-twentieth part of the va- 

 lue ( l6 ). There is certainly some difficulty in keeping ac- 

 curate accounts, respecting the profit and loss, of so uncertain 

 and complicated a business, as the one carried on by the far- 

 mer, which depends so much on the weather, the state of 

 markets, and other circumstances not under his controul ; but 

 the great bulk of farming transactions is settled at the mo- 

 ment, that is to say, the article is delivered, and the money 

 instantly paid ; so that little more is necessary, than to record 

 these properly. In regard to the expenses laid out on the 

 farm, an accurate account of them is perfectly practicable, and 

 ought to be regularly attended to by every prudent and in- 

 dustrious occupier ( I? ). The Dutch wisely inculcate, " that 

 " no one is ever ruined who keeps good accounts" 



The advantage to be derived from regular accounts, can- 

 not be doubted ( ! 8 ). By examining them, a farmer is enabled 

 to ascertain, the nature and the extent of the expense he has 

 incurred, in the various operations of agriculture ; and to dis- 

 cover, what particular measures, or what general system, may 

 contribute to profit, or occasion loss ( I9 ). The principle of 

 economy, may thus be introduced into the management of a 

 farm ; and a diminution in the expense may be effected, which 

 is every day becoming of greater importance, as it bears a 

 higher proportion to the produce of the farm ( 20 ). 



In order to facilitate the adoption of so useful a plan, as the 

 keeping of regular accounts, it would be of use, that not only 

 memorandum books, for the transactions of the day, but ac- 

 count books were published, properly arranged, and divided 

 into columns, containing every head, which experience in the 

 business of farming may suggest, together with a broader co- 

 lumn for general observations. The accounts of gentlemen 

 farmers, or of the bailiffs they employ, cannot be too mi- 

 nute (*') ; but in regard to common farmers, the great objects 



