462 



Farm Accounts. 



[sept., 



it is necessary to keep, in addition to the accounts already 

 mentioned, the following records: — 



1. Distribution of feeding-stuffs, whether concentrated or 

 bulky, purchased, or home-grown, so as to show the amounts 

 consumed by the different classes of stock. 



2. Stocking of pastures and use of grass keep. 



3. Distribution of seeds and manures. 



4. Employment of labour, both horse and manual, and the 

 wages paid ; the record kept in such a form that the expendi- 

 ture on behalf of the various accounts is shown. The labour 

 sheet shown in the diary described in the early portion of 

 this article is insufficient here. The daily record requires to 

 state the employment of each labourer, or at least the account 

 on behalf of which he has been engaged, so that at the end 

 of the week, after the wages are paid, the amounts may be 

 entered to their respective accounts in a wages analysis book. 



With the exception of the labour book, these records do 

 not necessitate frequent entries. The form in which they 

 are kept will depend upon the division of the accounts. For 

 example, if the live-stock accounts comprise only one for 

 cattle, one for sheep, and one for pigs, the record for feeding- 

 stuffs and grazing will be fairly simple. If, however, each 

 of these is divided, as is desirable, into breeding stock, store 

 stock, and fattening stock, the record becomes more compli- 

 cated and troublesome to keep. Similarly, with seeds and 

 manures, if only one account is kept for arable land, the 

 record is little trouble, but this is much increased if an 

 account is opened for each kind of crop grown. 



At the end of the year, with the aid of the above records, 

 the expenses are distributed in proper proportion amongst 

 the departmental accounts. Thus, the expenditure on feed- 

 ing-stuffs is distributed amongst the live-stock accounts; 

 that on manures and seeds amongst the arable and the 

 meadow-land accounts; wages and cost of horse labour 

 amongst all the accounts on behalf of which work has been 

 done; rent, rates, taxes, and insurance amongst both live- 

 stock and crop accounts, and so on with the various expenses. 



In the case of stock being transferred from oi:~ account to 

 another — say, from store to breeding or fattening stock — an 

 adjustment is made, the account from which they come being 



