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tity of manure. Manure is so essentially the basis of 

 all good farming, that it is generally remarked with 

 a good deal of truth, that dung is the capital of a 

 farmer. 



Farmer's Book-keeping. 



Q. What is book-keeping ? 



A. Book-keeping is the art of keeping accurate 

 accounts. It consists in recording regularly in books 

 the amounts of expenses, losses and profits realized. 



Q. Is book-keeping of great importance to the 

 farmer ? - 



A. Book-keeping is as important to the farmer as it 

 is to the merchant ; for without it he cannot ascertain 

 whether he is growing rich or poor. A great rr ay 

 farmers are ruining themselves without being aware 

 of it, from their keeping no accounts. 



Q. What other advantage results from regular 

 book keeping ? 



A, Regular book keeping is one of the best means 

 of learning how to practice economy ; because when 

 one always exactly knows what he owns and what he 

 owes, he is more on his guard, and is less apt to run 

 into debt and into extravagant expenses. 



Q. Should a good farm book keeping conflne itself 

 solely to the recording of expenses and gains and 

 profits in cash ? 



