Regular Accounts. 69 



are, to have them short and distinct. Models of such accounts 

 may be purchased at a trifling expense. 



It is proper to add, that to record pecuniary transactions, 

 is not the only object to be attended to in the accounts of a 

 farmer. It is necessary to have an annual account of the live- 

 stock, and of their value at the time ; of the quantity of hay 

 unconsumed ; of the grain in store, or in the stack-yard ; 

 and of the implements and other articles in which the capital 

 is invested. An account, detailing the expense and return of 

 each field, according to its productive contents, is likewise es- 

 sential, without which, it is impossible to calculate the advan- 

 tage of different rotations ; the most beneficial mode of ma- 

 naging the farm, or the improvements of which it is suscep- 

 tible ("). 



It would also be an important desideratum, to be pos- 

 sessed of a variety of calculations adapted to various quali- 

 ties of soil, and the several rotations and modes of manage- 

 ment for which they are respectively best calculated. Prac- 

 tical men are alone qualified to prepare such statements, 

 which cannot be confidently relied on, unless great accuracy, 

 and sound professional knowledge have been applied in pre- 

 paring them. 



Sect. III. Arrangement of Agricultural Labour, and Domes- 

 tic Expenditure. 



To conduct an extensive farm well, is not a matter of tri- 

 vial moment, or to the management of which every one is 

 competent. Much may be effected by capital, skill, and 

 industry; but even these will not always ensure success, 

 without judicious arrangement. With it, a farm furnishes 

 an uninterrupted succession of useful labour, during all the 

 seasons of the year ; and as the labouring persons and cattle, 

 are regularly employed, at such works as are most likely 

 to be profitable, the utmost is made of the farm, that cir- 

 cumstances will admit of. Under such a system, it is hardly 

 to be credited, how little time is lost, either of the men or 

 horses, in the course of a whole year. This is a great object ; 

 for each horse may be estimated at three shillings per day, 

 and each man at two shillings. Every day, therefore, in 

 which a man and horse are unemployed, occasions the loss 

 of at least five shillings to the husbandman. 



As the foundation of a proper arrangement, it is necessary 

 to have a plan of the farm, or at least a list of the fields or 

 parcels of land into which it is divided, describing their pro- 



