264 
Management of a Home Farm. 
Here it will be observed that nothing more is presented than the 
receipts and payments respectively, and the balance forward 
either to or by the credit of the bailiff. The cash is replenished 
from two sources — either from receipts for sales of produce, or 
from cheques, as required, whether drawn by the proprietor or 
his agent. For these the bailiff gives a receipt, and then the 
farm-book shows how the various sums are disposed of. Thus 
the farm takes credit for cash advanced, and gives credit for the 
supplies sent to the other departments of the indoor or outdoor 
establishment until the account is balanced at the end of the 
half-year. An annual balance-sheet is very readily and correctly 
made from such details as the cash-book thus affords. 
An inventory and valuation are of course taken, and the dif- 
ference in the year's stock entered either on the credit or debit 
side. Then take the gross annual receipts, deducting cheques 
received from the principal or agent, and also deficiencies forward 
(if any). Take the gross payments for the year, and deduct the 
weekly balances forward, as well as the credit-entries of half- 
yearly supplies to house. The result, if there are no other dis- 
turbing influences, should show fairly how the concern actually 
stands. 
Another method, though not so desirable, unless the landlord 
be non-resident, is to start the home-farm with a certain capital, 
for which a fair interest is charged. The farm then pays a suffi- 
cient rent, and all services or articles supplied are paid for in 
cash. 
A separate book will be kept and made up half-yearly, con- 
taining the details of all farm supplies to house. But this account 
can be greatly shortened and simplified by using the weekly 
invoices we have already referred to. For instance, the full 
detail of meat, as given at page 254, need only appear in the 
" Supplies' Book " thus — 
lbs. 
No. 30, April 25, 7 Sheep .. 427 
„ Beef .. 313 
IPig.. .. 64 
804 at Ihd., 2U. 2s. 6rf. 
In like manner, for the inspection of the principal, a concise 
milk account may be rendered, giving only the monthly supply 
in gallons. 
If the cash entry only be transferred to the classified totals at 
the end of the volume, a glance suffices to show the value of 
supplies to each account. 
It is superfluous to urge the desirability of keeping such books 
neatly and accurately, that is a point on which all are agreed ; 
