FARM. 



aii p. 



the buildings immediately connected | have hired, have no other means of 



with the cultivation necessarily add 

 to or diminish the price. 



" Farm Accounts. — In proportion as 

 the management of a farm requires 

 more skill, and the various opera- 

 tions become more complicated, so 



ascertaining this than the balance of 

 their account of receipts and expen- 

 diture. If they have separated the 

 accounts of their private establish- 

 ment from that of their farm, they 

 think that they have done all that is 



the necessity of great accuracy in j required, and at the end of the year 



the accounts becomes more evident 

 The manner in which farm accounts 

 should be kept deserves, therefore, 

 particular attention. 



" Many farmers, who are not devoid 

 of intelligence, and who are anxious 

 to ascertain their gain or their loss 

 in cultivating the land which they 



they can tell accurately how much 

 they have gained or lost by their 

 farm ; but ask them to account for 

 this gain or loss, and they can give 

 no answer. If a tradesman, who has 

 a capital in business equal to that of 

 a farmer of a considerable number 

 of acres, were to keep accounts in 



269 



