52 
Farm Book-keeping . 
foods consumed, ( d ) the value of stock remaining at the end 
of the year and any other receipts. These accounts have now 
only to be balanced, to give the true net profit or loss made 
by the farmer on each class of live stock on his farm. 
By way of illustration a group of cattle accounts as they 
would appear in the ledger, are here set out, many of the 
entries being, of course, summarised : — 
BREEDING STOCK ACCOUNT. 
Dr. 
To Valuation of Cows at beginning of year 
„ Manual Labour during year 
„ Horse Labour during year ...... 
„ Rent and Rates . . 
„ Establishment Expenses . . . • 
„ Grazing .* 
„ Home-grown Foods consumed . 
„ Purchased Foods consumed ..... 
,, Value of Heifers transferred from Store Stock Account 
Net Profit on Breeding Stock ..... 
Cr. 
By Milk sold ......... 
,, Value of Calves transferred to Store Stock Account . 
„ Value of Drape Cows transferred to Feeding Stock 
Account ......... 
„ Value of Food Residues 
,, Valuation of Cows at end of year .... 
* STORE STOCK ACCOUNT. 
Dr. 
To Valuation of Store Stock at beginning of year . 
,, Manual Labour during year . . . . . 
„ Horse Labour during year ...... 
„ Rent and Rates ........ 
„ Establishment Expenses . . . . 
,, Grazing . . . 
„ Home-grown Foods consumed ..... 
„ Purchased Foods consumed 
,, Value of Calves transferred from Breeding Stock 
Account 
Net Profit on Store Stock ..... 
Cr. 
By Value of Heifers transferred to Breeding Stock 
Account 
„ Value of Steers transferred to Feeding Stock Account 
„ Value of Food Residues 
„ Valuation of Store Stock at end of year 
£ 
s. 
d. 
400 
0 
0 
50 
0 
0 
15 
0 
0 
12 
0 
0 
3 
0 
0 
90 
0 
0 
60 
0 
0 
72 
0 
0 
60 
0 
0 
68 
0 
0 
£830 
0 
0 
£ 
s. 
d. 
250 
0 
0 
80 
0 
0 
56 
0 
0 
24 
0 
0 
420 
0 
0 
£830 
0 
0 
£ 
s. 
d. 
620 
0 
0 
40 
0 
0 
3 
0 
0 
10 
0 
0 
3 
0 
0 
60 
0 
0 
30 
0 
0 
48 
0 
0 
80 
0 
0 
36 
0 
0 
£930 
0 
0 
£ 
s. 
d. 
60 
0 
0 
224 
0 
0 
16 
0 
0 
630 
0 
0 
£930 
0 
0 
