ESTATE BOOK-KEEPING. 

 STOCK- ACCOUNT 1849. 



485 



In addition to the foregoing account-books for a home-farm, or for a 

 farmer as tenant, the following are also necessary : 



A memorandum-book, in which to enter any daily notes considered 

 necessary, but not any cash transactions. This book is very useful for 

 reference in regard to any occurrences on the farm such as the state 

 of the weather, the date of sowing and reaping crops, and any other 

 incident thought worthy of note. 



A cash-book is also requisite, in which every money transaction is en- 

 tered, whether it be to the debit or credit account of the farm. An example 

 of this is given in connection with the general accounts of the estate. 



A ledger is also necessary, a specimen of which is also given in the 

 general estate account, and need not be repeated here. 



A day-labour book for the entry of the labourers' time. This should 

 be kept according to the system already given, in which is shown the 

 kind of work each person is employed at in each day. 



A pay-list, similar to that already given, should also be used in paying the 

 men, bringing out the number of days each man is employed at each opera- 

 tion, and this will show at the end of the year the cost of each operation. 



A rotation-book is also very necessary on a home-farm, in which the 

 name and size of each field should be entered, with the cropping of it 

 each year. This is a simple affair, and may be ruled in a tabulated 



