FARMERS' ACCOUNTS. 



A celebrated agricultural writer says, 'There is not 

 a single step in the life of a farmer that does not prove 

 the advantage of his keeping regular accounts;' and yet 

 there are very few who attend to this important branch 

 of rural economy. 



A few rough memoranda, often scrawled v>4th chalk 

 over the fire-place, or behind the door, are too often the 

 only records which a farmer makes of his dealings either 

 by way of barter or ready money; and he knows as 

 little about his circumstances, and the amount of what 

 he would be v/orth provided his debts were paid, as he 

 does about the Chinese language, or the most approved 

 method of calculating eclipses. 



The advantages resulting from clear and accurate 

 accounts are properly appreciated in other pursuits in 

 life, but it is doubtfiil whether they are greater in any 

 occupation than in that of farming. Sir John Sinclair 

 has given some maxims on this subject, which are in 

 substance as follows: 



GENERAL ACCOUNT OF STOCK. 



Every farmer, v/ho desires to know correctly to what 

 profit he does business, should provide himself with a 

 book, which he may call his General Stock Book., and ia 

 this, some time in December, he should register the re- 

 sult of a general survey of the condition and worth of 

 his whole property, including all his debts and credits. 

 Having such a book to refer to at all times and on all 

 occasions will afford much satisfaction to his mind. In 

 the first place he should order in all his tradesmen's 

 bills, and in the mean time he may take an examination 

 and account of all his household goods, horses, cattle, 

 poultry, corn, grain, in straw or threshed, hay or other 

 Ibdder, v/ood, manure, wagons, carts, ploughs, and im- 

 plements of all kinds — the state of his fences, gates, 

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