CHAPTEE XXX. 



ESTATE BOOK-KEEPING. 



IT is an important matter in the management of landed property to have 

 correct statements of all the transactions connected with it, whether of 

 income or expenditure, and in regard also to all daily transactions. A 

 proper system of accounts is a great desideratum ; and with all the new 

 improvements in the management of an estate, it is absolutely indis- 

 pensable to have a correct record of all the operations, with expenses 

 incurred, and a statement of the results. 



The simplest form of keeping accounts is at all times the best, pro- 

 vided a thoroughly correct statement of all the transactions is kept. 



The book-keeping in connection with an estate where there are 

 different departments may be given under each. The chief depart- 

 ments will comprise the Woods and Plantations, the Home-Farm, the 

 Game which will be found in the chapter on Game and Shootings 

 and the General Estate Accounts. The following forms show the sys- 

 tem of book-keeping carried out on this estate in connection with the 

 several departments named under the different heads : 



Woods and Plantations 



Estimate of probable income and expenditure. 



Day-labour and piece-work book. 



Pay-list of day-labour and piece-work. 



Private sales book. 



Ledger. 



Public sales book. 

 Home-Farm 



Inventory and valuation of live and dead stock, and crop. 



Crop-book. 



Dairy and poultry book. 



Live-stock book. 



Memorandum-book. 



Cash-book. 



