ESTATE BOOK-KEEPING. 489 



of income and expenditure for the whole estate, which being ren- 

 dered to his employer, with all the vouchers in connection with the 

 expenditure of the different accounts, will terminate one year's pro- 

 ceedings. Before rendering such an account, however, he should keep 

 a careful copy of it, either in separate sheets or in a book for the 

 purpose. 



There is another form for filling in details of expenditure which I 

 have seen used with great advantage, as by it is shown what expense is 

 incurred by new improvements, and also what by general management, 

 and everything necessary in upholding the estate and general estab- 

 lishment. The following is the form to which I allude : 



