a 
: pees 
- their profit or loss. 
MESSRS. A. FULLARTON & CO. ste 
Beg to inform those interested in Farming, and especially the numerous Subscribers to their 
‘RuraL Cycnopepia, that they have purchased the entire Stock and Copyright of. 
“THE FARMER'S GASH BOOK AND LEDGER, AND SUPPLEMENTARY FARM ACCOUNT BOOKS 
EXPLAINED AND ILLUSTRATED,” — 
a work recently compiled (and issued to a few Subscribers only, resident in this neighbourhood), by 
oS 
“EDWARD POND, Ese., FARMER'S Accountant, EDINBURGH,” 
TO WHICH THEY HAVE AFFIXED 
A Areatige on farm Account Weeping with reference to Mr, Pound's System, 
_ by a party versant in Book-keeping, by the adoption of the suggestions in which, it is believed, 
the working of Mr. Pond’s system will be greatly facilitated, and some apparent practical difficul- 
ties obviated or removed. 
Messrs. A. Funnarton & Co. have long been persuaded of the desirableness of having a simple, 
uniform and practical system of Book-keeping, adapted to the habits, leisure, and operations of 
British Farmers, and sincerely think that the foregoing Treatise and exemplifications will possess 
these valuable requisites. 
Besides a system of Book-keeping, this Treatise contains a valuable 
“TABLE CF COMPARATIVE FEEDING OF FATTENING GATTLE,” 
prepared with great care and labour, and of the utility of which the highest authorities have pro-— 
Without the Treatise the Farmer’s Cash-Book and Ledger sold at | 
7s. 6d. each, but Messrs. Funuarron & Co., grateful for their support, propose to give it to Sub- iF 
scribers to their works at 5s. each. Their Deliverer will exhibit a copy, and receive Orders, which 
nounced most favourably. 
will be punctually attended to. 
NOTICES OF 
“We do not know whether Mr. Pond or any practical agri- 
culturist or accountant could have published a work more 
needed by farmers than this. There is, perhaps, no depart- 
ment of industry which demands more constant and correct 
attention to book-keeping than farming. Its branches are 
so many and diversified, the deliveries from one branch to 
another so complex, and the whole machinery so intricate, 
that only the most careful and continuous accounts could 
preserve from confusion. On a farm, the byre gives to the 
crop, and the crop to the byre; the dairy to the house; the 
stock to the dairy; and so on backwards and forwards, so, 
that much additional difficulty is created. For all that, 
farmers have never been famed for keeping books, and we 
are much mistaken, if no small amount of sterling cash has 
not in consequence slipped through their fingers. We do not 
exaggerate when we say, that some farmers are not very 
sure at the end of the year whether they have lost or gained 
by their outlay and labour during the past season, and have 
no means of proving or estimating the amount either of 
Others guess at it by the balance in 
their bank-book or the cash in hand, coupled with a vague 
conjecture of the sums due to or due by them. Taking the 
very favourable case, where accurate cash books are regularly 
kept and balanced, we believe that in nine hundred and 
ninety-nine cases out of a thousand, they merely show when 
balanced the gross profit or loss. Suppose there is a loss 
shown, there is no way of discovering on what department 
of the farm loss is sustained, or by what it is caused; 
whether it is on the stock, or on crops, or on the dairy; nor 
is there any proper method of checking the waste or pilfer- 
mgs of servants. This is, of course, pure groping in the 
dark, and, like all such gropings, leads to not a féw hard 
knocks and falls every now and then. We cannot, in the 
brief space we can afford, give any intelligible description of 
Mr. Pond’s system; but we may safely hazard the assertion, 
THE PRESS, 
that it will, if regularly followed, present at a glance a view 
of the profit and loss on every distinct department of the 
farm, as well as in the aggregate, and thus enable the agricul- 
turist, if his possessions are paying.er not paying, to tell on 
what branch the gain or deficit occurs, and to act according- 
ly."— Weekly Register, 30th Aug. 1848. 
“The author seems to have bestowed very great attention 
and care in the preparation of the work, and the remarks 
which he introduces under each department of farm economy, 
while they show his knowledge of a system of good manage- 
ment, at the same time tend to make the work interesting 
and instructive beyond its real purpose. We have no hesi- 
tation in recommending this work as one calculated to be of 
great benefit to those to whom it is particularly addressed; 
in our opinion, this work supplies a great desideratum in 
agriculture.” —Caledonian Mercury, 24th Aug. 1848. 
“The author anpeas to have a full knowledge of the 
practical details of farming, and is conversant with systema- 
tic management, the benefit of which he has conveyed to 
others in a sensible and concise form. We can recommend 
the work as one of great practical utility, and as forming an 
important element in an agricultural education.” —Hdinburgh 
Evening Courant, 24th Aug. 1848. 
“‘ Mr. Pond, the author of this work, has certainly direct- 
ed his attention to a subject which has been almost altoge- 
ther overlooked in the curriculum of an agricultural educa- 
tion, viz., a system of Farm Book-keeping. Without a 
farmer has a system of book-keeping, and carefully followed 
out, there is not much chance of his successfully adapting 
his knowledge of chemistry to agriculture. We cannot .but 
look upon this work as a means of instructing in accuracy 
of detail, without which, book-keeping, far less chemistry, 
will be of little avail— North British Railway and Shipping — 
Journal, 26th Aug. 1848. 
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