486 



THE BOOK OF THE LANDED ESTATE. 



form by the farm-bailiff. An example of the manner of keeping the 

 rotation of a farm with a map is given in the Appendix. 



All these books are very necessary on any farm, and more especially on 

 a farm managed by one person for another. Many farmers merely keep 

 a day-labour book, cash-book, and ledger ; but the case is quite different 

 with any one who is responsible to another for all his transactions. 



All the books in connection with a home-farm should be constantly 

 in a state fit to be examined by the proprietor or his agent. 



It may be thought that all this amount of book-work will entail a 

 large amount of labour on the manager of a farm ; but with attention 

 to enter everything done at the proper time and in its proper place, 

 the work is easily attended to ; and where there is a resident agent on 

 an estate, and the property can afford to keep a clerk, then he should 

 attend to the main portion of the farm book-keeping. 



Properly-kept accounts should be one characteristic of a home-farm, 

 and the extent of many home-farms frequently makes it justifiable to 

 keep a junior clerk for that purpose. 



I now come to consider a few books which are necessary for the 

 general accounts of the estate, and these consist of cask-look, ledger, 

 and a yearly statement of income and expenditure. 



The Cash-Account. A cash-book may be kept either with two money 

 columns on one page, or with separate columns on separate pages. The 

 following is an example of the first-mentioned : 



CASH-ACCOUNT. 



Dr. 



. - Cr. 



