790 



PRACTICE OF AGRICULTURE. 



Takt hi. 



them in a minute and regular manner ; and the accounts of a farmer, occupying even a 

 large estate, and consequently employing a great capital, are seldom deemed of sufficient 

 importance to merit a share of attention equal to that bestowed by a tradesman on a con- 

 ceni of not one-twentieth part of the value. There is certainly some difficulty in keeping 

 accurate accounts respecting the profit and loss of so uncertain and complicated a busi- 

 ness as the one carried on by the farmer, which depends so much on the weather, the 

 state of the markets, and other circumstances not under his control ; but the great bulk 

 of farming transactions is settled at the moment ; 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. 



4884. To record pecuniary iratisactions 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 wanted, without which it is impossible to calculate the 

 advantage of different rotations, the most beneficial mode of managing the farm, or tlie improvements of 

 which it is susceptible. Besides the obvious advantages of enabling a man to understand his own affairs, 

 and to avoid being cheated, it has a moral effect upon the farmer of the greatest consequence, hov/ever 

 8mall his dealings may be. Experience shows that men situated like small farmers (who are their own 

 masters, and yet have very little capital to manage or lose,) are very apt to contract habits of irregularity, 

 procrastination, and indolence. They persuade themselves that a thing may be as well done to-morrow 

 as to-day, and the result is, that the thing is not done till it is too late, and then ha.'tily and imperfectly. 

 Now nothing can be conceived better adapted to check this disposition than a determination to keep re- 

 gular accounts. The very consciousness that a man has to make entries in his books of every thing that 

 he does, keeps his attention alive to what he is to do ; and the act of making those entries is the best 

 oossible training to produce active and pains-taking habits. 



4885. Trotter's method of farm book-keeping. A very original, concise, and accurate mode of keeping 

 farm accounts has been invented by Alexander Trotter, Esq. of Dreghorn. Though the merits of this 

 mode seem to be acknowledged by all who understand it, yet they do not appear to be of that nature to 

 bring it into general use. This, however, may depend partly, or even wholly, on the ignorance or preju- 

 dices of those for whom it is intended, and on the unfitness of farm managers for such regular and mul- 

 tiplied entries of all their transactions as this system requires. We regret that Mr. Trotter's method has 

 not attracted more notice from scientific farmers. We would recommend to them his " Method of Farm 

 Book-keeping, &c exemplified by the Forms and Accounts actually practised by the Author in the ma- 

 nagement of his Farm at Colinton, near Edinburgh. Edin. 8vo. 1825." The books and forms of Mr. 

 .'"rotter's Method may be got by applying at Messrs. Kirtons', stationers. No. 1. Portland-street, London j 

 or at Mr. Abraham Thomson's, bookbinder, Old Fishmarket, Edinburgh. 



4886. The accounts of gentlemen farmers, or of the bailiffs they employ, it is said in The Code, cannot be 

 too minute ; but in regard to rent-paying farmers the great objects are to have them short and distinct. 

 For this purpose a journal for business transactions, such as purchases, sales, agreements, hirings, and 

 other real or prospective arrangements, a cash-book and a ledger will, in our opinion, be sufficient, with 

 the aid of memorandum books. But for greater accuracy, or rather for more curious farmers, the fol- 

 lowing models are given in The Code of Agriculture. The gentleman farmer and bailiff will find various 

 descriptions of " Farmer's account books " among the booksellers. One in very general use is Harding's 

 Farmer's Account Book. 



