1 Maz., 1899.] QUEENSLAND AGRICULTURAL JOURNAL. 175 
During the period mentioned, the hillocks must be kept in a certain state 
of humidity by watering. 
Champignons, which have none of the constituent of daylight plants, 
known as “ chlorophyll,’’ breathe like animals. They absorb oxygen, and expire 
carbonic acid. Henceit becomes necessary to supply the oxygen needed for 
their respiration. In addition to which it is indispensable to keep the atmo- 
sphere surrounding them at a temperature of about 64 degrees Fahr. 
To compass this double end, a permanent system of ventilation must be 
provided in the quarries to avoid sudden changes, especially a great reduction 
of temperature. ‘This is done by means of chimneys carried up from the 
galleries. At the base of these chimneys great fires of coke are kept constantly 
burning, as in the case of ventilating a coal-mine. 
FARM BOOKKEEPING. 
Tue need for farm bookkeeping of some sort is very generally recognised ; 
and the following suggestions are made for the purpose of helping those 
farmers who may desire to initiate a system of bookkeeping, and it is thought 
that, with some alterations to suit individual circumstances, they may serve as 
a guide to farmers to ascertain how they stand from a’ commercial point of 
view, instead of relying, as the majority do at the present time, upon the 
balance in their bank accounts. : 
Valuation.—A. business man who desires to know how he stands, in his: 
business and with the world, commences by making an inventory and a valua- 
tion of his stock. The farmer must do the same, but his inventory and 
valuation will be much more varied, for they cover everything in connection 
with farming, live stock, crops, fencing, buildings, land, &e., &c. The valua- 
tion and inventory having been made, it will be necessary, before attempting to 
make out a balance-sheet, to ascertain the state of his liquid assets and liabili- 
ties as disclosed by his transactions with the bank with which he trades, his 
store accounts, blacksmith and other liabilities for which he may be respon- 
sible, and the debts that may be due to him. It is not possible to enumerate 
in a short article all that may have to appear on the debtor or credit side of 
the balance-sheet, but the following headings practically cover all that may be 
necessary, and if, in dealing with each one, some thought is exercised, all the 
items that should appear will be recalled to mind, for they are very general in 
their influence. 
These are—Cash in hand. 
Cash at bank. 
Debts owing to the farm. 
Debts owing by the farm. 
The above having been properly set out, and made as far as possible 
correct, a trial balance may be taken in the following form to find out the 
financial position at the time, but it must be clearly understood that this balance 
does not give the balance of gains or losses upon the transactions of the year 
immediately preceding the compilation of the balance. It is, in other words, 
a statement of liabilities and assets. 
