— 73 — 



this 

 fofits 



I set 



}" or 



J cts. 



much* 



? 

 1 same 



fields 

 on. 



:penses 

 year ? 



its can 

 h year, 

 mprov- 

 rst and 

 in the 



Df voiir 

 LTiilly or 

 3sliniate 



A. In this case, T sell this produce to myself and I 

 vahie it at current rates as if I was selling tluun 

 to another person. Most times it hnj)pens that 

 this produce consumed by i\u) cattle of the farm 

 yield more in milk, chese, meat, huttor, dung&ic than 

 if they had been sold in their natural shape. 



Q. Would you also keep an account of the pur- 

 chases made from the merchants in cash or on 

 credit ? 



A. Yes, and I shall always keep an exact list of all 

 these purchases, especially of those made on credit. 

 Running over this list frequently reminds one of 

 his debts and prevents contracting new ones. 



Q. Do you not think that all these details require 

 much writing and cause a loss of precious time. 



A. No time can be better employed than in keep- 

 ing one's own books. Once this habit is formed, very 

 little time is required to do all the necessary calcu- 

 lations and writing ; on an ordinary farm it will 

 take about a quarter of an hour every day. More- 

 tover, in keeping an account of every thing, one 

 Yearns arithmetic and he who calculates oftenest 

 land best, stands the best chance of becoming rirh. 

 rina word the young farmer fresh from school who 

 [would take the habit of keeping accounts, would 

 pot forget how to write, which often happens now- 

 adays. 





