The above (being only detached parts, com Trising merely six weeks of the year) will serve as a specimen to a,ssist in understanding the manner in which each sale and expense is recorded. The debit side, or expenses, should be on the left hand page, and the credit, or sales, -on the opposite (right) hand page, and when either page is filled, both should be added up, and the amounts placed at the bottom, when new charges and credits should be commenced on the next two pages. In like manner go through the year,and then the amounts can be drawn off and used in the final settlement. Thc inventory at the end of the year will be omitted to save room, but the amount must be used in the settlement. To find the gain or loss for the year, take— This amount is • received for services of owner and family, besides that portion of their board and clothing furnished by the farm. It allows for the additional or decreased value of the farm buildings and fences. The last quarter of the book being devoted to separate fields, poultry, -cattle, grocer's account, butcher's account, etc., -a few items will be given to show the method in which they are kept. These individual accounts -are of prime importance. They may be made to show not only what every field costs and returns, but what each crop in a field costs, and, in fact, what each and every individual portion -of a crop costs, as manure, seed, plowing, sowing -or drilling, cultivating, weeding, harvesting, threshing and marketing. Thus, at a glance, the -farmer may readily discover which crops pay 'best, the quantity of manure needed for special -crops to produce the most remunerative returns, liesides ranch other valuable information, by referring back from year to year. As a case in point : In the east where manure is an impor tant and costly necessity in farming, where both commercial and domestic manures are used, the farmer can tell at a glance the relative economy of each, from their cost, including hauling and spreading, upon each and every crop to which they have been applied. So upon crops, the
profits on which depend on the manure applied to previous crops, and the preceding crops themselves, as in the case of sugar beets, or other saccharine producing crops. An examina tion of the hooks will easily show the character of the soil as to constituents and condition for the crops in question. A correct and minute system of book-keeping becomes absolutely necessary on all large estates, and in all agri cultural transactions, where the farm and factory go lutind in hand, as in dairying, sugar making, etc. It is quite as necessary, however A similar account of dry goods and of general household furnishing should be kept ; also, of all marketing sold. It is said that farmers are more slack in their payments than most other business men. It is true they generally pay in time; but they are often short of money and get trusted for what they buy, thus keeping always in debt. This ought not so to be, and a little system in keeping an account of the income and expenses. will have a favorable influence in assisting them to keep out of debt. In order that every record may be accurate, it is necessary that it be at tended to each night, while fresh in the mind. A small book in the pocket, or a slate and pencil hanging in some convenient place, may assist in retaining the principal facts and figures until they can be transferred to their appropriate places. The foregoing is not given as an indication of expenses or prices. These will vary with the locality; for instance, in the West, the manure account will be light, and so will be the labor account, in comparison with the New England States, on the other hand the price at which pro ducts are sold will be less than in the East, not so much less than years ago, when there were few railways to give cheap transportation, yet the principle will hold good now as then. With this showing we must leave the subject only adding that the most successful farmers are those who keep a strict debit and credit account, and who are not afraid to look expenses in the face.