480 



THE BOOK OF THE LANDED ESTATE. 



CROP. 



When an inventory and valuation is made at the beginning of a year, 

 and again at the end of it, it will be seen whether the farm is paying 

 or not, which cannot be exactly ascertained otherwise, for although the 

 cash-book may show a balance in favour of the farm, yet the stock and 

 crop may have fallen off considerably ; and, on the other hand, even 

 should the books show no balance to the credit of the farm, yet the 

 stock may have so increased in value as to show that the farm is 

 paying well. 



The next on the list in connection with the farm is the crop-book. 

 Mr Stephens, in his ' Book of the Farm,' gives a very useful form of 

 " corn-account," and one which can be recommended for the purpose. 

 Mr Stephens has published a small work on ' Farm Book-keeping,' being 

 that recommended in ' The Book of the Farm ;' the price is small, and 

 no one should be without it who has the management of a farm. 



I have, however, had a form in use for some years which lias 

 answered the purpose very well and the same remark applies to all 

 the forms of accounts which I have given and I think it best to give 

 a form of it for the consideration of our readers : 



