262 Management of a Home Farm. 
According as the payments progress, so must the receipts be 
replenished by the cheques of principal or agent. 
This disposes in a summary, yet legitimate manner, of those 
entries which have, properly speaking, no claim upon the farm. 
Then on the farm itself you require a labour-book, contain- 
ing the usual details, and the cash-account, which is copied 
weekly from the waste-book or payable-sheet. In our case the 
general employment alone is entered, the benefit of having 
separate columns for every day of the week being doubtful. 
The Farm Account-book is 17 inches by 10|^ inches, and has the 
various details of one week at a single opening. The left-hand 
page states first the names, employment, and weekly wages of 
day-labourers, next the names and earnings of those at work 
by the piece. On the right an account of the live-stock is 
given in detail, giving totals at beginning and end of week, with 
a separate column for births, deaths, sales, purchases, and meat 
killed, A similar account for grain winnowed, bought, sold, con- 
sumed, and sown, follows ; next comes a space for memoranda, 
where the chief incidents of the week are recorded, e. g., " April 
22nd and 23rd. Drilled 18 acres of orange-globe mangold, on 
field number 7, on the flat ; 27 inches wide ; 5 lbs. of seed " per 
acre. A weather-table, recording the temperature, direction of 
wind, and character of each day, completes the weekly account. 
These reports are made up weekly, fortnightly, or monthly, accord- 
ing to the arrangements of the establishment — the former being 
the best where weekly Avages prevail. The stock " bred " will be 
entered from the yardman's book : " bought " and " sold " should 
correspond with the cash-account ; while the slaughterhouse-book 
and the invoice to cook will exhibit the numbers killed. In like 
manner the yard-books show the corn in granary and the quantities 
bought, sold, consumed, or sown. " Memoranda " will, of course, 
include some of the many facts, dates, or quantities, which all 
farmers find it worth while to notice. This system of entries, 
which is neither complicated nor tedious, can be recommended, 
after a comparison with those of various home-farms, as the best 
adapted for general purposes. Even for the tenant-farmer, who 
cares for a full yet simple detail of his current management, we 
question if any better can be offered. 
The cash-department is kept in another part towards the end 
of the volume, 20 or 30 specially ruled folios being retained for 
the purpose ; thus — 
