the 



— 71 — 



A. A good farm book keeping should comprise all 

 the operations regarding cultivation, in other words, 

 all the expenses and all the gains or receipts in cash 

 in produce and in labor. 



Q. Give an illustration. 



A. Suppose I wish to make out the account of the 

 expenses to be made to renew an old and exliausted 

 meadow, and that of the gains and profils which it 

 will yield ; on one of the [t.igis of the houk headed: 

 " Expenses ", which is intended for this licld and 

 which 1 call No 1, I write down ; 



Field No. 1. 



1874. $ cts. 



Oct. 15 & 16— Ploughing ; two men and two 

 horses during two days, dit- 



1875. ches, furrows, etc so much* 



May 15 Harrowings, sowing, rolling, 



ditches, furrows, &c so much. 



" Cost of seeds for sowing so much. 



August 1st — Mowing the grain, binding, 



storing so much. 



Oct. 20— Threshing and winnowing of the 



grain (so many hours or days) so mucK 



Dec. 3 — Cost of a trip to town for the sale 



of grain (boat, cart, board, Ate.) so much. 



In summing up the above expenses, I find the 

 exact amount which this field has cost in cash, or 



