54 
Farm Book-keeping. 
At the beginning of the year, whether it be Michaelmas or 
Lady Day, the Arable Land Account is debited with (a) cultiva- 
tions done, seed sown and manures applied during the previous 
year for the coming year’s crops, ( b ) unexhausted manures 
and food residues from the previous year. During the year the 
account must also be charged with (c) all manual and horse 
labour expended upon the land in cultivations and cleanings, 
and in sowing, securing and marketing the crops (d) the cost 
of seed corn and other seeds sown, (e) residues of foods con- 
sumed by stock on the land during the year, (/) rent and rates 
(g) depreciation of implements and ( h ) establishment expenses, 
and any other payments such as hedging, &c. The credits of 
this account will be (a) the proceeds of corn and other crops 
sold, ( b ) the value of corn fed to the stock on the farm, (c) the 
consuming value of seeds — hay and straw, (d) the mangolds 
grown, at their value on the farm, ( e ) fallow crops fed, at their 
letting value in the district, (/) seeds grazed, at their value, ( g ) 
manures and food residues unexhausted at the end of the year, 
(h) cultivations done, seed sown and manures applied during 
the year for the crops of the succeeding year. This account, 
with many of the items summarised, will appear somewhat as 
follows, and its balance represents the true profit or loss on this 
branch of the farming : — 
ARABLE LAND ACCOUNT. 
Dr. £ 
To Valuation of Cultivations, Crops, &c., at beginning of 
8. 
d. 
year ....... 
. 350 
0 
0 
,, Valuation of Food Residues 
. 33 
0 
0 
„ Manual Labour during year 
. 400 
0 
0 
„ Horse Labour during year 
. 410 
0 
0 
,, Seed 
. 75 
0 
0 
„ Rent and Rates .... 
. 460 
0 
0 
„ Depreciation of Implements 
. 30 
0 
0 
„ Establishment Expenses 
6 
0 
0 
Net Profit on Arable Land 
. 346 
10 
0 
£2,110 
10 
0 
Cr. 
£ 
8. 
d. 
By Corn sold 
. 1,120 
0 
0 
„ Corn fed . . . . • . 
. 155 
0 
0 
,, Seeds — hay and straw fed . 
. 100 
0 
0 
„ Mangolds 
. 36 
0 
0 
„ Fallow crops fed .... 
. 200 
0 
0 
,, Seeds grazed 
. 100 
0 
0 
,, Unexhausted Manures (food residues) 
. 49 
10 
0 
Valuation of Cultivations, Crops, &c., at end of year . 350 0 0 
£ 2,110 10 0 
The meadow land is treated practically in the same way as 
is the arable land. The account is debited at the beginning of 
the year with (a) any food residues or manures unexhausted in 
