231 



they are not actunl cash transactions, and there is no basis for 

 assessinf^" them, they are not cliaraes with wliicli the cost 

 accountant can deal. 



A system of iManaf>ement Book-keep in^:;" based on the fore- 

 goinf>" principles, and carried out with fioiires supplied from 

 adequate farm records, will furnish a complete economic review of 

 the organisation of the farm for production, which should forra 

 the foundation both of the practice and of the teachinf^ 

 of a^^riculture. It is too much to expect that those already 

 enoa^ed in the industry can devote the time necessary to the 

 study of the subject to make practical use of it in their daily 

 work, but those responsible for the education of the coming 

 fijenerations of a.ariculturists can do no greater service to the 

 industry than direct attention to the study of the^e too-long 

 neglected subjects. 



