Farm Book-keeping. 
55 
the year previous. During the year it is debited further with, 
(6) manures applied during the year, ( c ) manual and horse- 
labour expended in surface tillage, in hay-making, and in 
trussing and marketing any hay sold, ( d ) rent and rates, (e) 
establishment charges, and any other expenses. The account 
will be credited with, (a) the consuming value of hay fed on 
the farm, (5) the proceeds of hay sold, ( c ) the value of the 
grazing after the hay harvest, ( d ) manures unexhausted at 
the end of the year. As before, the balance of the account 
gives its true profit or loss. 
On the ordinary mixed farm no accounts other than the 
foregoing must appear in the “ Profit and Loss ” Account, but 
by this time it will be obvious that they cannot be kept in 
the manner indicated without opening various subsidiary 
accounts in the ledger. The balances of these subsidiary 
or auxiliai'y accounts are carried sooner or later to one or 
more of the accounts already described, and must never appear 
in Profit and Loss. 
Labour. — Manual labour requires no ledger account. The 
ordinary weekly labour sheet showing how each man has 
been employed, and what money he has earned can be analysed, 
and the wages apportioned amongst the various accounts. The 
various amounts can be posted to the ledger weekly or, to save 
entries, it may be thought desirable to enter them on an 
analysis sheet, and post the totals to the different accounts 
either monthly or quarterly. On large farms it has been found 
advantageous to adopt a labour sheet somewhat different from 
the common type. It is ruled thus : — 
LABOUR SHEET. 
Account. 
Week ending ; 
NAME. 
0 
0 
CG 
0 
O 
a 
<v 
0 
H 
£ 
h 
0 
ja 
H 
E 
d 
C£ 
No. of 
Days. 
Rate 
per 
Day. 
Rate 
per 
Week. 
TOTAL. 
s. 
d. 
s. 
d. 
£ 
s ■ 
d. 
Horses 
employed 
. 
