132 ECONOMY OF FARMING. 



must be charged, not only the portion already given for it, but also the newly-pro- 

 duced increase of substance furnished by the clover roots, 

 he manure account, therefore stands as follows : 



1st year, to Maize, the value of 12 metzen of rye. 



2nd " Barley, " . . 6 « 



3rd " Clover, instead of 3 . . 1.5 « 



4th Wheat \ ^^^ P^'-^^"" Y""'^ °'?"' ]*« \ 6.3 

 ( mcrease by clover-roots 4 8^ 



25.8 

 But because the value of stall-manure is . . 24 '* 



" " clover-roots . . 4 " 



Total . . 28 " 



Therefore there remains in the soil, of power 2.2 metzen of rye. 

 If we wish to keep the clover account exact, we must credit its roots, in value 4.8 

 metzen of rye, here charged to wheat. But if we cultivate wheat after maize, then 

 barley and oats, the value of the manure of 24 metzen of grain must be divided, 

 according to the above given proportion of ^, ^, ^^ -f^, among these four fruiis. 



14. As the beasts are noiirlshed by the products of the field, which 

 have been already reckoned for ground-rent ; so they cannot in this 

 respect be charged with any thing but the interest of their own value and 

 the cost of fodder and keeping. 



We must, indeed, consider the cattle as well as the field as a profit-bringing body. 

 Should any one charge the interest of the cattle to the field, then the use of the 

 cattle must be disproportionally raised above the cost of the cultivation of the field. 



15. Therefore we must credit to it not only the labor, but also all that 

 it yields in animal products, and what it gains in the numbers and in- 

 creased value of particular portions. 



How the cash value of the manure is reckoned see § III. B. 2. 



16. Should an account be adopted, setting in the clearest light every 

 particular branch of farming, then must every labor and outlay be credited 

 to that which it produces, and charged to that which receives it. 



17. Every branch of husbandry, and all the powei*s and means of aid 

 belonging to the management of the farm must, for this purpose, be con- 

 sidered as so many persons, with whom the debt and credit-account is kept. 



This mode of keeping accounts is called the Double-entry Book-keeping, because 

 every receipt or expenditure is twice exhibited, i. e., it is credited to him who per- 

 forms the labor, and charged to him who receives it. 



18. But, because this mode of keeping accounts is much more extended 

 than usual, it only repays the trouble, he, when the farm is large and 

 widely connected, and where, without it, one retains one of his own men 

 for the Farm-accounts ; in small or very simple farms, it is sufficient if the 

 chief object of the Farm-account is attained. 



In Farm Accounts there should be the following books: one for Cas^-receipts and 

 expenditures, the Cash Journal; one for receipts and expenditures in vegetable 

 products, the Granary and Barn Journal ; one for animal products, the Cattle 

 Journal ; and one for th(f labor of men and beasts, the Labor Journal. By these the 

 Single-entrj'^ Farm-accounts may be formed by the opposite entries of Expenditures 

 and Receipts ; but in the Double-entry Book-keeping we form from these books — 

 first, the different Special-accounts, pro or contra, the Accounts of the diflerent parts 

 of the husbandry, from which is seen their gain or loss ; and by bringing together 

 these accounts the balance shows the profit or loss on the whole farm. On this subject 

 Bee Thaer's Annals of Agriculture, Vol. IV. p. 477, also his Annals of Improve- 

 ments, Vol. III. p. 50, and Vol. I. of his Rationallen Land-wirthschaft 



THE END 



