Farm Book-keeping . 
53 
FEEDING STOCK ACCOUNT. 
Dr. 
£ 
d. 
To Value of Drape Cows transferred from Breeding Stock 
Account ..... 
0 
0 
,, Value of Steers transferred from Store Stock Account 224 
0 
0 
„ Manual Labour during year 
. 30 
0 
0 
,, Horse Labour during year . 
1 
10 
0 
,, Rent and Rates . . ... 
. 10 
0 
0 
Establishment Expenses 
1 
0 
0 
„ Homegrown Foods consumed 
. 38 
0 
0 
„ Purchased Foods consumed 
70 
0 
0 
yet Profit on Feeding Stock 
. 13 
0 
0 
£443 
10 
0 
Cr. 
£ 
s. 
d. 
By Sale of Fat Cows 
. 80 
0 
0 
Sale of Fat Steers 
. 340 
0 
0 
„ Value of Food Residues 
. 23 
10 
0 
£443 
10 
0 
No mention has yet been made of a “Horse Account.” 
Where horses are bred an account must be opened for “ young 
horses,” which will be charged with all expenses from the time 
of foaling until the time when the young horses are sold, or 
added to the working teams, and the account will be balanced 
as an ordinary live stock account to find the profit or loss. 
Where only working horses are kept, the horse account is one 
of the subsidiary or auxiliary accounts to which passing 
reference has been made, and the method of dealing with it 
will be set out later. 
Land Accounts. Only two land accounts are required on 
the ordinary farm, namely an “ Arable Land Account ” and a 
“ Meadow Land Account.” In special cases there may be 
accounts under such headings as “ Orchards,” “ Hops,” “Market 
Gardening,” “ Osiers,” &c. 
The Arable Land must be treated as a whole. Arthur 
Young recommended a ledger account for each field. This 
involves an enormous amount of useless work as will be 
obvious when it is remembered that the arable land is managed 
on a rotation , and that many of the operations carried out 
apparently for the growing of one particular crop are in reality 
for the benefit of the whole rotation. Thus, the turnip crops 
may cost anything up to 11. per acre, whilst in an abundant 
season the roots themselves may not be worth more than 30s. 
or 2 1. To produce a profit and loss account for the turnip 
fields showing a loss of 51. an acre would be absurd and the 
explanation of the apparent loss is, of course, the fact that a 
great part of the cost of cleaning the Hnd for the turnip crop 
should be spread over the whole rotation. All the arable land 
must therefore be dealt with in one account. 
