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Lorsqi'O le document est trop grand pour Atre reproduit en un seul clichi, il est f ilm6 A partir de Tangle suptrieur gauche, de gauche A droite. et de haut en bas, en prenant le nombre d'images n6cessaire. Les diagrammes suivants illustrent la mAthode. y errata Id to nt 16 pelure, i^on it J3 1 2 3 32X 1 2 3 4 5 6 The EDITH and LORNE PIERCE COLLECTION of CANADI ANA Slueerfs University at Kingston fitbrarg KINGSTON. ONTARIO t % W-. .■?t- ^«ts "^**^%.. ^•^:- ; X^ . HI J-» A WEW^ SYSTEM » .Av; ■ -.^.^ .^'•♦■•i ..\ -^ * *J OF ;, v8^ ■ . -^^.Aft S. 'if." AGRICULTURAL BOOK-KEEPING, ' ^ "• « OR ,; '%''^ - A SAFEAND EASY METHOD ' FOR CONDUCTING FARMING OPERATIONS. ^ < ^^ BTF. M. F.OSSAYE. Ill V i ■ 4 5^! * •\ . ) "^- ;^>: ■4* % MONTREAL, PUNTED BY JOHN LOVELL, AT HIS STEAM-PBB88 PBIMTINO B8TABLI8MBNT. •4 1868. 'h¥ 5 J. • ■ 4 T ' ' * ..^'1 ■■¥' ./ / ^1 " A / to \ \ / # iW^ to major t. (Sdmuntr Campbell. OF ST-HILAIRE-DE-BOUVILLE (CANADA). " Honor to meriy who possessing all that could give them an exalted station in the world, prefer a peaceable country lifs, consecrating their time, talents, and fortunes to promote the diffusion of sound agricultural know- ledge, the introduction of good and proper implements, and above all the elevation of ik* social condition of the farmer. " Matbieu dg Dokbaslx. I s 19709 J w Without eo These two of the land on family, depen soon be mad economy is »t It is in far waste of timi for the most land being oi from the natn impunity: in pasture, exen sow some gi without mucli by : all he d Farming i economy, for great many ' end of his m and adopt a What thei By order, everything i regnlarity ir business, thi placing then It would a niggard p economy mc farm, the ec Economy You will fin beforehand L\ ■ ( PREFACE. Without economy or order, farming; business cannot prosper. These two elements of dacGess are almost always to be fonnd in cnltivation of the land on a very small scale. The working man, who, for the support of his family, depends entirely upon the produce of his garden or his little field, will soon be made to feel the fatal effects of a want of order : in his case, want of economy is starvation, want of order, ruin. It is in farms of a middling size, from 30 to 80 acres, that most commonly, waste of time, carelessness, and irregularity, are to be seen, because they are for the most part in the bands of the least educated class of farmers, and the land being of sufficient extent to supply the most pressing wants of the family, from the natural productions of the soil, the faults may exist for a long time with Impunity : in this case, the farmer aided by nature, which provides him with pasture, exerts himself just enough to scratch over a portion of his land, and sow some grain, upon which he depends to help him through a bad season, without much trouble : it never enters his head to improve his cultivation or to lay by : all he desires is to get through the year with as little privation as possible. Farming on a large scale cannot be carried on long without order and economy, for whoever undertakes it, being under the necessity of employing a great many hands and keeping up a large establishment, will soon come to the end of his means, if he do not prevent all waste, cut off all useless expenditure and adopt a judicious system of operation. What then is order and economy ? 3y order, I mean not only the care that a farmer should take to keep everything in its proper place, but also the attention he should give to the regularity in each department, the working together of every branch of his business, the faithful and exact account of his receipts and expenses, and the placing them both under their proper heads. It would be a great mistake to assign to economy, merely the meaning of a niggard parsimony in the ordinary household expenditure. There is another economy more likely to be felt in balancing tiie receipts and disbursements of a farm, the economy of time and labour. Economy and order are the easily recognized signs of a well conducted farm. You will find at the head of such a farm, a sensible man ; one, who weighs well beforehand all his orders and his acts ; a minute and careful record of every (t occnrrence is made, and from this record of liis operations generally proceeds Ills Huccess. With the careless farmer on the contrary the ntmost disorder prevails ; no accounts are kept, the departments are ill organized ; prodigality is everywhere , and in every thing ; useless expenses are multiplied and absorb beforehand the ' receipts ; soon his capital is touched, and the unfortunate man ends in beggary and ruin. The ruin of the greater number of agriculturists on a large scale, may be ascribed to the absence of all accounts, or to a bad system of keeping them : fur want of a daily record, they are unable to ascertain at any moment how they stand, and only discover their errors when it is too late to remedy them. There- 1 fore it is of the utmost importance that every farmer who cultivates on a large scale, should adopt, and invariably follow np, a precise and exact system of keep- ing accounts. But it may be said that a great many succeed without keeping any books. To this I would answer, that these fanners for the most part cultivate on a very small scale and are able to carry their accounts in the head. On the other hand, success is ver}' often attributed to every cause but the true one. Those agriculturists are no doubt favourably situated near a city for instance, which facilitates the sale of raw produce, and thus very much simplifies operations ; or having a numerous family of their own, they are not under the necessity of keeping at a heavy expense a great number of labourers, or lastly, perhaps they remain satisfied with old routine in which they have been initiated from child- hood. But I hesitate not to ai&'m that out of such exceptions, the agricul- turist who wishes either to modify or improve a local mode of operation, cannot possibly succeed, unless he carefully register every expense under its proper head, write down every operation and establish a perfect concord of all branches ; all of which, is not to be done without keeping Books. The object of Account-keeping is not merely to show profit and losses, but also to give a basso relievo^ or illustrating plan, of the farm business and guide its c >nductor, as a chart helps the seaman to steer his ship through rocks and shoals. Being perfectly satistied that a good system of accounts, carefully carried out, i.s indispensible to the entire success of any farm operations of any importance, I have endeavoured to arrange a method at once simple and clear, and appli- cable to any sort of farming and I hasten to deliver to the public the fruit of my labour. May it prove useful : for my part, I can say, that it has helped me greatly to view agriculture in its proper light, and to remove from my eyes, erroneous impressions which I had at first entertained. GENERAl QE In farmi The obj( The obj grain, and And the words, th« going. These i agricuUur( cows, on they sell small lots first to f( horses or Thege his animt of his OM teams ; c kept by Three The f they tal the brat The8( make tl Thes getable and coi service And Froi enerally proceeds rder prevails ; no ty is everywhere rb beforehand the ends in beggary ge scale, may be eeping them : for noment how they ly them. There- ivates on a large system of keep- sping any books. rt cultivate on a ^' On the other true one. Those instance, which BS operations ; or the necessity of tly, perhaps they iated from child- ons, the agricul- ►peration, cannot Jnder its proper 1 of all branches ; I losses, bat also sss and guide its >cks and shoals, ully carried out, . any importance, ;Iear, and appli- iblic the fruit of t has helped me from my eyes, PRELIMINARY OBSERVATIONS ON THE GENERAL ARRANGEMENT OF BOOKS, STORE BOOK, INVENTORY. GENERAL AERAN0EMENT8 OP BOOKS AND ACCOUNTS THEREIN. In farming on a large scale, three operations are going on at the same^time. The object of the 6rst, is animal production, viz : milk, meat, wool, manure, &c. The object of the second, embraces vegetables, that Is, the culture of fodders^ grain, and plants used in commerce, textile, fit for dye, oil, &c. And the third, commands the moving force, if one may so call It, or in other words, the labour of horses and men, which is necessary to set the other two going. These three operations are often carried on separately, but on small scale agriculture. Thus we see in the vicinity of cities, speculators feeding milk- cows, on fodder and distillery refuse, purchased and not raised by them, whilst they sell their milk to the city and their manure to other speculators, who rent small lots for raising vegetables and fodder, which they sell sometimes to the first to feed their cows ; finally, both have often recourse to a third, who lets horses or teams. The general farmer keeps in his own hand these three operations. He feeds his animals on fodder raised by himself ; he enriches his fields with manure out of his own stables ; he cultivates and takes to market his produce with his own teams ; consequently bis accounts are, and should be, but a combination of those kept by each of the three speculators spoken of. Three books may answer the purpose. The first is the Journal, in which is put down the occurrences of the day, as they take place, to be entered afterwards into the two other books, according to the branch and particular accounts to which they refer. These entries may be deferred to the end of each month, but it is better to make them every day, or at least every week. The second or Ledger, is divided into three chapters ; referring, the first to ve- getable produce ; the second, to the animal produce ; and the third, to labour and contains separate accounts for each species of production, requiring particular service. And the third includes cash and running accounts. From what I have just said of the object of those books, and their con- /,- A.. 'i*>' ■^PwS" ,ya 8 V tents, the following table should sufficiently illustrate the mechanism of my account-keeping : (The firit book) JOURNAL (the 2ad book) LSDOER. t I I { (tbe 8rd book) RUNNING ACCOUNTS. \ t I I I Among would be w Their freqi table and a little ref the same ti In the c to 2.^ 1 § tr. n E. I I m I 1 P? to m a. I c a. c I' B D ( Chapter Ist, vegetable ]iroduee> ■j Chapter 2Dd, animal produce. ( Chapter 8rd, labour. I "I a (B .2: o Men 'Working beasts Farming tools and furniture t Cow-house Stall fed cattle Tonng cattle Sheep- house Piggery Young horse Poultry Cash accounts. Blackamith's Sadler's Tradesmen, Household, Store. General expense. SoU ifflproTementa. .8- But TO HOUSI By mes That a moment i That a branches as salt m Andtl produce < »4~_ ichanism of my NO ACCOUNTS. [XNinta. iith'8 I Bid. r^ exp«Me. ^ iroTements. j * STORE ACCOUNTS. Among the accounts cnrrent, there are three very important ones, which it would be well to explain before examining the books, I mean the store accounts. Their frequent and combined relations with the two former branches, the vege- table and animal produce, render them rather hard to be understood ; but with a little reflection, the following observations may remove all difficulties, and at the same time make apparant the utility of these particular accounts. In the cultivating of a farm, immediately after harvest, GRAIN AND FODDER. i I' STORE (a) i I to market, hou$e-hetping, sowing field, working beasts, or to animal department ^^ ^ ^^ i(St ♦s ^ .^ ^ ^' Butter, cheese, eggs, meat, manure, I cattle, sheep, horses, Ac 3. I B- STORE (b) 1 6" MARKET STORE (c) I TO HOUSEHOLD OR TO MARKET. o THE FIELDS. By means of the foregoing taMe we see : That a first store (a) receives all the vegetable produce whatever, from the moment it is harvested. That anothe rstore (b) receives the same fodder, transformed through various branches of the animal depailment into cheese, butter, eggs, wool, and meat, as salt meat. And that a third store (c) yards and depots, receives that same vegetable produce converted into manure. -H(^4 IMI M 10 This really is the course of all agricultural produce before or after its transfor- mation. As the general account should be a faithful picture of the operation of a farm, each of these three stores must have its separate account. Now if we consider each store as trading and paying for each article as it enters, and being paid for each article taken out, the following advantages will result. 1. With these intermediates the first two departments become completely iso- lated one from another, and so will it be with the different branches among them- selves. Hence nothing is more easy than to appreciate the results and the value of each. 2. As soon as any article whatever is stored, the department which has pro- duced it being paid by the store, may close its account at once, without being obliged to await the chances of a sale at market, it is needless to say that the prices assigned to each article, should be the current market price, both for what comes in or goes out of the store, deduction being made of cost of freight to market. 3. Every article of produce being carefully entered into the store accounts, the farmer may easily detect the least theft and the least waste in the household, or in the administration of any particular branch. You may always doubt the apparent prosperity of those farmers, whose wives, children, and servants, go freely to the store and take without counting, or mea- suring, and unknown to the master, oats, wheat, peas, &c., d:c., and in a word, all the provisions for the branch of which he has the care. Very exact store accounts, alone, can prevent disorder in that case and hinder waste in consump- tion. 4. Finally, by means of store accounts, the necessity of mixing up the second and third departments for a single load of dung, which may be wanted for the garden or for a field, is obviated. I cannot too often repeat, that to keep the departments separate, one from another, except where communication is absolutely necessary, is the only means to account for them, and ascertain their real value. N. B. In the book of current accounts, will be found an example of the store- accounts : it would have been more in order to place the preceding remarks after this example, but as in the course of this work we shall f'equently have to speak of these store-account, it is necessary that their use and design should be thoroughly understood btfore proceeding further. I In agri more con on accoui reflection out a pre end of th means of Nothin worth to- less farm( animals as they t higher pr bad tillag greater cl &c., in a the profit ruin, or the mate to the so really arc perhaps 1 After inventorj It shut farmer m separate I Thus interest departmi may fix interest, house) a INVESTOBY. M In manufacture, an inventory is a detailed estimate of all the materials made use of by the manufacturer, in the confection of his contemplated produc- tion. It is made up in the beginning of the enterprise, and renewed every year at the same epoch: the object of it is to make the manufacturer's situation thoroughly known at the end of each period, and to determine exactly the capital upon which he will operate during the next period. L-» *"* rter its transfor- ^ the operation of t. Now if we it enters, and vill result, completely iso- es among them- ts and the value which has pro- I without being 3SS to say that t price, both for cost of freight to store accounts, n the household, rs, whose wives, mntmfff or mea- d in a word, all ery exact store iste in consump- g up the second be wanted for arate, one from y, is the only iple of the store- g remarks after have to speak of d be thoroughly I 11 In agriculture, an inventory is the same, and it has the same object, but it is more complicated and more difficult to be established than in any manufactory, on account of the great variety of branches carried on in a farm — yet a little reflection may accomplish the end. In any case, it is indispensable ; for with- out a preliminary detailed and minute inventory of his stock, the farmer at the end of the season, could but imperfectly appreciate the result of his works, his means of calculating it being deflcient. Nothing is more variable than the value uf farming implements : some articles worth to-day £100, may be worth only £50, after twelve months use with a care- less farmer ; whereas in other hands they might be worth £90. The value of animals may, in the course of the same period, increase or decrease, according as they are well or ill used and treated. Fields may likewise become worth a higher price in consequence of the improvement of the soil, or a lower one after bad tillage, loss of fences, flood or stagnation of water. Out-houses will undergo greater changes still by repairs, new constructions, tumbling down or disasters, &c., in a word, the materials of a farm are susceptible of so great alterations, that the profit realized in the beginning of an enterprise, is often but apparent ; whereas rufn, or at least an immense loss is visible, from the lamentable condition of the materials. On the other hand, wise and clever farmers, skilfully returning to the soil what they have drawn from it, seem to clear no profit, whilst they really are enriching themselves by improving their land, in a way not apparent perhaps to a casual observer, but which is not the less sure. After what has been said it is manifest, that nothing but a minute detailed inventory will show a farmer at the close of each season his real situation. It should be divided into the three agricultural departments, in order that the farmer may judge of the modifications undergone by each branch, and charged separately to its account, the interest of the capital allotted to it specially. Thus the valuation of the animals in the cow-house, may determine the interest of the capital, which should appear in the chapter of expenses of this department, (see cow-house). The valuation of the implements of the dairy, may fix the interest of the capital, representing these implements, which interest, should also be found in the chapter of expenses of the same class (cow- house) and so on for the other branches. 1 '1 II the materials nplated produc- ed every year at ttion thoroughly he capital upon ,:| 1, I 12 FIRST BOOK. JOURNAL. EXAMPLE OF THIS BOOK KEPT FOB TWO DAYS, IN THE MONTHS OP JULY. 3filk furnished hy cows during this month. r MORNING. EVENING. 1 16 17 MORNING. EVENING. 1 2 23 gallons. 23i " 23^ gallons. 23 8 18 »*1 o a 4 6 6 1 8 9 19 20 21 22 28 24 o 10 ■ 11 12 13 14 16 20 26 27 28 29 80 81 Total of milk for the whole months. July 1st. — John antl Louis, hired men, have given the second horse hoeing to red beats ; four horses and two lioes employed. Cows removed from pasture, field No. 3 of the 4th part (sole), where they had been 16 days ; to fields No, 2, same part or (sole). Two horses sliod, anew all round. Paid saddler's bill 179. 6d., cy. Butter made, 88 lbs. To be carried to poultry account, 2 bushels of oats, out of store. Francis, day labourer, tooks 6 loads manure to garden, which work occupied hiiu half a day. In the altemoon joined Joseph and James, who were weeding carrots since morning. July 2n<£ — Trip to town to sell following; spent 7s. Sold 120 lbs butter £5 10 Sold 8 calves, 4 fifpt. 25rice aflSzed, as from the store 3rd department Consequently, id carting : the tment with the 1 1st with two- working men's of the journal in it. iccounts. SECOND BOOK, LEDGER. CHAPTER I. FIRST DEPARTMENT. VEGETABLE FBODUCTIOX. (FIRST EXAMPLE OF CULTURE ACCOUNTS.) (Sole) oT -PART FIRST. Field No. 2, (Red Beets,) (10 Acres.) Dates. Octob. 16 PRODUCE. Crop,— 180.000 lbs. Red Beets, sold to store. . . . Total Receipts. Total Expenses being. . . . Benefit is. Dates. EXPENSES. 1862 1863 Field Rent, one year, Sept. 10 4 Ploughs used, 1114 do do " 12|2 do do " 13,2 days' work for draining, Feb. 5 280 loads manure, out of store, one 6th of it charged to Red Beets,. . " "jUsed 6 men and 4 single teams,.. . April 29, Scattering manure, 6 men, 2 horses. " SO.Same — same, " " Fence repairing, 3 men May 2|4 ploughs buried manure " 3.8 horses, 2 men, " 14 Harrowing, 2 men, 4 horses, 2 har- rows, " IS.Sowine Beets, 6 men, 2 horses, seed sower, " 16 40 lbs grain " 17 Draining, 2 men, June 28 Cleaning and hoeing, 6 women and 2 men, 29 Do do do do 30 Do do do do July 1 2nd hoeing, 2 men, 4 horses, 2 hoes, 80 Do do do do 81 Row hoeing, 6 men, Aug. 12'Howing, 2 men, 2 horses, 2 hoes,. . 26 Do do do do Oct. 26 Pulling up, stripping, 10 men 6 women 27 Storing, 4 teams, 6 men, 28 Do do do do Total expenses Explanations. Questions. — How do you state your culture accounts ? Answer. — I will answer you with one example : to v Let there be a farm of 300 acres, divided into six parts or soles^ of 50 acres each, with following rotation : Hoed and manured fallow^ grain-crop^ hay^ pasture^ pasture^ grain-crop. I assign one separate chapter to each part, then I divide each chapter into as many accounts as there are fields, being under different cultivation in said part. (See Red Beets Accounts. If the whole part be exclusively under same cultivation, as parts third, fourth and fifth of the rotation I have just mentioned, I state but one single account for all that part. (S. Pasture Account.) Question. — Why do you charge to expense the field rent ? Answer. — In making up the accounts of his annual expenses, besides work- manship and raw materials, a manufacturer always inclndes the interest of the capital destined to the establishment or to the purchase of the manufactory ; likewise the farmer, besides labour and raw materials, namely manure, must note down the interest of the capital represented by soil, which is nothing else but his grain and fodder manufactory, as well as the interest of the capital repre- sented by the buildings wherein he stores up his produce. Question. — How do you establish that rent? Answer. — I set down first, the value of each field, regard being had both to its quality, extent, and to cost price. This estimate once made, is perma- nent, unless the value be sensibly increased from soil improvements, or decreased from bad culture or disasters. In either case, the farmer should renew the estimate, in order to know trbat interest is to be paid out of his crops. Thus, let us suppose that his first department is carried on on a tract of land costing htm £2000, the interest of (hat capital at 6 per cent, or £120, is to be paid out of all the future crops taken from that tract ; if, during his first year, he lay out £200 in driEilning, at the end of the season, those £200 are to be added up to the J&2000 capital, and the interest df cost price, £12, pat down to the charge of the coming crops. - If, instead of an improvement, this capital has undergone a decrease ; if, for example, there be a portion of land remaining uncultivated from a flood, the loss shouldbe calculated, and the crops only charged with the interestof the capital representing the value of the land. Question.— I see that under the dates of 10th, 11th and 12th October, you detail the day's work in ploughing. Would it not have been simpler to group those days together and value them in a lump ? Answer. — The Journal has shown that I put down day by day, what takes place on the farm, now t wish all my culture accounts and others to be only a repetition of the Jdtfrnal in order of succession^ and matters that may be easily verified. Moreover I make it a point to transcribe every evening what I have hiserted in my Journal during the day, which would be impossible, had I to wait until some work to commence to-day, Mid to laat fifteen days, was completed, in order to put down in a lump its cost both in time and money. Besides I do not see thftt it tvill take longer time to put down to the different accounts e\ write them sum total. QUESTIO only one-si Answer the manure each crop ii fallow, to parisons an conformity QUESTIO receipts. Answer and that e£ value with 160,000 lbs no current hence my V may easily * The sara All that is to that of I by chemico Here are Areequa Barley st Oats Wheat Rye Logumin Pastured Red Beel Rutabagi Carrots Turnips Cabbage Parsnips Bran Malt olesf of 50 acres grain-crop^ hay^ each part, then [ds, being under arts third, fourth u single iiccount !8, besides work- lie Interest of the le manufactory ; ly manure, must :h is nothing else the capital repre- eing had both to made, Is perma- 3nts, or decreased liould renew the 8 crops. a a tract of land >r £120, is to be ng his first year, £200 arQ to be , £12, put down decrease ; if, for a flood, the loss Bstof the capital th October, you impler to group day, what takes ers to be only a U may be easily I have Inserted 3 I to wait until completed) ia t to the different 17 accounts every article, and add them all up at the bottom of the page, than to write them on a separate sheet, add them together, and then enter only their sum total. Question.— On the 5th February you enter 280 loads of manure, of which only one-sixth is charged against the beet, is this article correct ? Answer. — It is quite certain that the beet will absorb more than one-sixth of the manure, but as it is difficult to determine the quantity of nourishment that each crop in a six year's rotation will take from the manure that was laid on the fallow, to simplify I give one-sixth to each crop. Were I to establish com- parisons and make experiments, I should be more scrupulous and calculate in conformity with the rules of science. Question. — I understand the items of expenditure, now let us look at the receipts. How can you determine the valne of the beet? Answer. — All fodder which has no market currency, as green fodder, roots, and that eaten on the spot, like pasture, is estimated in comparing its nutritious value with fodder having market currency. Thus for instance, I pull up 160,000 lbs. of red beets ; these beets donU sell in market, and their value has no current price, but I know 160 lbs. of beets to be worth 50 lbs. of good hay ; hence my 160,000 lbs. of red beets are worth 50,000 lbs. of hay. Hence again I may easily ascertain the money value of my root crop. * The same plan holds good with carrots, turnips, rutabagas, parsnips, &c. All that is required is a knowledge of their nutritive value, and their relation to that of hay ; now those calculations have been drawn up a long time since, by chemico agriculturists. Here are some of those relations : Are equal to 100 lbs. of good hay. Barley straw, average 200 Oats « « 225 Wheat " " 276 Rye " " 300 Leguminous plants cut green '' 400 Pastured grass " 200 Red Beets « 310 Rutabagas « 300 Carrots « 275 Turnips « 450 Cabbage « 500 Parsnips " 250 Bran « 60 Malt « 120 B It II V (SECOND EXAMPLE OF CULTURE ACCOUNTS.) FIFTH PART. PASTURE (50 ACRES,) Dates. From M»7 20th From May 20tb From May 20tli From May 20th PRODUOK to July 16, 11 horses pastured in Ist and 2nd field, 20 acres. . . to Jnly 16, 6 heifers, 8 years old, and 9, 2 years old,pa8ttir«din the Sd field, 10 acres. to July 16, 120 sheep pastured in 4th and 6th part, 20 acres.... y8 work.. . I given over Qdestion. — ^When vahiing fodder by comparison wHh hay, or when yon charge to expense a given ratio of hay, do you follow the variations in marlcet prices ? Answer. — Certainly, and I am no loser by so doing. When bay sells high, the meadow that produced it gains what the animal department which consumes it loses ; I have in my purse a sufficient compensation, because I am producer and consumer at the same time. In Europe they calculate an average price from the last ten years, in order to make writings uniform ; but in America variations become too considerable . d. CHAPTER 2nd. second DEPARTMENT, ANIMAL PRODUCTION. a1 expense. {First txample Of account for this Department^ COW-HOUSE AND DAIRY. MONTH OP JULY. it, it is the only —1 1 horses have ay would it take e same length of the same price table, ire is compensa- bank, but it is a what profit can PRODUCE. " Batter sold to store. " Cheese ek>. "Skim milk sold to pig gery " Calves dfAA to young stock brancli " Manure made over to store Monthly amotmt. .. Expense being.. . . . Ptofit is d. EXPENSE. Decrease in value of animals ., Literest of capital repre aenttng the value of cows. . Rent of cow-house Litter, " bundles of straw [paid to store Pasturing 14 heads in 12th field of Sole 4th Additional vegetables, fodder lending and milking.... . Rent of dairy and uten sils for it Veterinary attendance and medicines Cheese and butter mak- ing. Keeping up buildings and furniture Total monthly expense. N.B.— All the above calculations are made up for one month only. % Eaeplanatum offoregoii^ Table, Question. — I understand the items 1, 2, and 3 of receipts, but tbe 4tti vh ; sacking calves sold to young stock branch requires explanation ; will you tell me why the young stock branch purchases calves from cow-house ? Answer. — I have already said that in order to render a strict account of the merits of any particular branch of farming, it is absolutely necessary to isolate it and determine well the relations it may have with any other branch, and es- . pecially the point where one comniences and the other terminates ; this is what is shewn in this 4th item. The sole business of the cow house is to convert fodder into milk, calves and manure ; if you make it bring up calves, it is encroaching on the business of the raiser of stock ; when therefore calves are produced, the cow-house keeps them for a month or six weeks only, till they are flt for the butcher, to whom or to the raiser of stock they are then sold, to be paid for at once. In the same way with the skim-milk, if it is not made into cheese, (the dairy with its produce in butter and cheese, Is put to the cow-house account) its value should be paid to the cow-house when It is made over to the Piggery ; so also with the manure, when it goes from the cow-stable to the store. Whether the calves be well or badly reared, whether the piggery turns the milk consumed to profit or not, or whether the manure is made bad or good use of, it matters not to the cow-house ; it has done all that it had to do, to produce the greatest possible quantity of these three articles. If therefore the farm does not prosper, let not the farmer lay the fault to the cow-bouse, but let him examine well if there be not some other branch which does not pay its ex- penses. The next item is dow explained. I have one remark only to make, in order to keep as much as possible within the truth, a fair and reasonable price should always be given for the produce of each department, unless this be done, there is great risk that false notions will be entertained of the merits of each. Thus for example, if too high a price be put upon the milk, the calves, and the manure, the revenue of the cow-house will certainly be increased, but it will be at the expense of the piggery, the raising stock branch, and the tields which receive the manure, each of which will have a charge upon it greater than it can meet. I grant that in the general result there mry be a balance in favor of the farmer, but he will fall into error touching the merits of one or other of these branches of his business. Question. — ^The markets regulate the price of butter, calves, cheese, take a term manures have ■m regular current prices, such as England or France, and then I reason thus : if a bushel of wheat is worth six shillings in France or England, and only worth five shilliogs in America, a cart load of dung weighing 1000 lbs., which in Eng- land is worth two shillings, will be only worth Is. 8d. in America, that is to say, the relative value of dung and wheat will be as 5 to 6, it cannot be other- wise, in farming as in manufacturing, there is a relative value between products and the original substances from which they are chiefly formed. Question. — i read in the first item of your expense, deoreaae in the value of animals. What do you mean ? Answer. — There are 14 milch cows in my cow-house, each worth at this moment $25, being young and good. I may keep them 8 or 9 years, so long as they yield me a good profit ; but when they have reached an age at which the milk falls off considerably, they must be got rid of and it is quite certain that they will then be of less value than they are now. If then instead of getting $25 a piece for them, I sell them for $15, or hand them over at that price to the fat- tening department, there will be a loss on each of $10 j it is only fair then that I should debit my cow-house each of these 8 or 9 years with a quota of this difference ; but as it is not easy to determine what this difference is, because it is impossible to foresee what may happen to these animals during the 8 or 9 years, I have adopted an average, which long tried experience has proved to be one twentieth of the capital for each year including accidental losses. Question. — The second item in your expense is 6 per cent, interest on the capital representing the value of your cows, why is this ? Answer. — My cows have cost me $25 each, or $350 the whole number, is it not fair then that I shouKl charge to the expenses of my cow-house, the interest on this money, which placed in a Bank, would bring me equal interest without the slightest trouble on my part. Question. — Why do you charge two dollars a head per month, for rent of buildings occupied ty cows ? Answer. — Have these buildings cost me nothing ? they have indeed cost a pretty round sum ; why then should I not make my cows pay the interest on this capital, which placed elsewhere might be more profitable to me. The item of Dairy rent is similarly accounted for. Question. — Is it necessary to be so very particular in farming accounts ? Answer. — It is impossible to be too strict where one's fortune is concerned. It is from not attaching sufficient importance to all these details, that many farmers taking the price they get for their butter, cheese, &c., as clear profit, arc imperceptibly led on to ruin by means of a branch of industry on which they counted to make their fortune. For the most pa rt as enthusiastic as they are improvident, one would say that they strove to conceal from themselves their misreckonings and mishaps. They tell you with no small pride that their cows bring them in so much a year, mentioning some exaggerated amount, but if you ask for a proof of their assertion, they have no book to show, they keep no ac- counts, they do not even know the quantity of milk they get from their cows. 22 i Question.— The 5th and 6th items, are easily nnderetood, parttcalarly after the explanation given touching the valuation of fodder, in the chapter of " ve- getable prodoGtion." The 6th item is '< tending and milking cows," this appears to me difl9cult to ascertain correctly ? Answer. — In order that the accounts may be strictly Icopt, the cost of each workman mu»t be calculated by the month, by the day and by the hour ; it will then be very easy to find a price for the time] employed in Cow-house, if it i« only for one hour during the day ; and as this service should be regular and without variation, the calculation of time employed in it once made for a day or for a month, will answer for every day and for every month. The other items of expense explain themselves ; any explanation therefore on my part would be superfluous, let us proceed to anotlier account for 2d depart- ment. Answer. of milk am young beas increased v does not gi tice may en All the a explanation L w^A.'^^v^%%.•\.v^'*■^ 4 The produce of this braneb con» • • 15th and Id of «t a i< .... 11 i« U .... Answer.— We may easily calculate per month, or even per day, what quantity «f milk and manure a cow may yield, but it is impossible to determine what a young beast gains In growth each month ; it is difficult enough to ascertain its increased value at the end of the year, if it is not then fit for the butcher or does not give milk, because it has no current price in market, yet a little prao- tice may enable us to determine the approximate value. All the accounts for the animal department are pretty much alike, so that my explanation concerning the cow-house should suffice for all that section. CHAPTER 3iiD, THIRD DEPARTMENT. LABOUR, TEAMS, AGRICULTURAL IMPLEMENTS. (An EacampU of Workmen'a Account.) I LABOUR ACCOUNT. MONTH OP JULY. lount, only it is I balanced each Dates 1 — PRODDUK IN LABOUa. UPKN8U. £' S. D. 1 Franfois, whose wages are •z SS _l_l — _,^ — £4 per mooth ; through liekness he worked only 22 days, Sa. 7i 4 6 1 1 1 each, «■ • ^ Louii is paid at the rate of 6 1 80a. per month, but having lost 7 1 1 A days, through his own fault, 8 1 1 there ia only due to him 3 (which makes Ss. a day that he 9 1 1 iOS — , — — — has cost,) 11 1 Mary ia jpud £3 per month, ^ 12 1 (each working day cost Is. 6id., Joseph, (by labourer, has 18 1 14 1 &e. worked 4^ daya, at 2a. 6d„. ... 11 6 16 Gilbert ditto, 7 days, at 2s. 16 17S _ per dav ^ 14 U ' 18 i! 1 19 1 1 20 ■ 1 1 21 ■ 1 1 1 &c. 22 ■ • 23 24 S 1 _ 26 ill 1 26 t 4 27 28 29 30 318 — — — "5 IH i J- 7 14 Total amount of expense. . 10 Total 22 20 3 26 2 d Pris. 4 — i E w m s ! I 4 &c 6 « J 1 r ft i 1 Zijt-'''''^-^'*^"'*-'^^- Vi:./^J-^.-i~ * (W. •».*■»• I t ill JSxplanation of foregoing Table. Question.*— Will yon allow me to ask for an explanation of the above account, I do not understand it very well ? Answer. — ^You see on the expense side of the account what the work people cost by the month for every day's work that they ^ve, these days detailed one by one form the Chapter of Prodnce. In the same chapter, below the total of days' work, yon see the price given and the sum of prices of all these days constitutes the total receipt of this account, or the money value of the whole monthly produce. Question. — And who pays the money representing the men's labour ? Answer. — Each branch that has employed them. In the accounts of the two former departments you have seen strictly recorded all the time required for their operation ; well it is the same time, the same days that you see here again. Whenever I carry the items of my journal to the ledger, after charging the different branches with the number of days each has required, I put the same days to the credit of labour account. Here I should make one remark which is also applicable both to the account of working beast and to that of implements, viz : that the farmer having the three departments in hand is not at all interested in realising a profit in the accounts of 8rd department ; whereas it would be quite the reverse, were the 3rd department carried on by an individual who made it a separate business. Thus were the agriculturist to make it a point to realize a profit from his men, his horses, and his implements, he would be obliged to make the other two de- partments pay a higher price for labour than the labour really cost him, and the profits of each of these two departments would be diminished by the ex- cess which constitutes the profits of the 3rd. There would be compensation in- deed, but erroneous results in the accounts of the two former. The farmer's only care should be, in the three accounts of the third department to balance expenses with receipts, and to charge to the labour accounts of animal and vegetable produce, what tbo labour has really cost him. Question.— You might it seems to me, simplify this account, by putting down only the day labourers' time ; why do you detail that of hired men ? Answer. — The farmer should know day by day, what time has been spent by each hired person at labour, that he may value each day's work, and so charge the right cost to each department. Thus, Francis (See Table) is hired at 80s. per month, board and lodging included. To ascertain what this man costs each day, it would be an error to divide 80s. into 31 days, but I look at the column above Francis's name, where I perceive in the first place, five Sundays, then four crosses, showing four days lost (in consequence of sickness or any other cause independent of the man's will) in all nine non working days ; this reduces the number of working days to 22. It is among these 22 days that the £4 must be divided, which will give 33. 7^d. for each, whereas I should have a much smaller sum had I divided it among the 31, and consequently a great error in my accounts for cultivation, which would not be cha really cost. QUESTK Answer I deduct fi sickness or him. Mor enables yoi Finally 4 termine wl ers in placi Dates. PR( 1 2 3 4 6 6 7 8 9 10 11 12 18 14 15 16 17 18 19 20 21 22 23 24 25 20 27 28 29 80 81 Total of da^ Manure n T 15 1 of the above he work people lys detailed one low the total of all these days ae of the whole 3 labour ? !onnts of the two equired for their see here again. ,er charging the [ put the same h to the account iruoer having the a profit in the everse, were the parate business, it from his men, le other two de- y cost him, and ished by the ex- iompensation in- third department counts of animal rant, by putting hired men ? 3 has been spent k, and so charge ard and lodging Id be an error to is's name, where lowing four days jf the man's will) king days to 22. vill give 3s. TJd. led it among the on, which would not be charged with what the time employed iii the operations of the farm had really cost. Question. — What do those six ciphers in Louis' column mean ? Answer. — They ihow that, through his own fault, he has lost six days which I deduct from his account ; had he like Francis, lost them in consequence of sickness or any other cause independent of his will, I would make them good to him. Moreover this detail of hired persons time, when you settle with them, enables you to see at one glance, what portion of it they have lost. Finally the exact account of hired men's time, serves as a standard to de- termine whether it is preferable to keep them by the year or to take day labour- ers in place of them. EXAMPLE OF TEAMS ACCOUNTS. ACCOUNT OF WORKING BEASTS. EIGHT HORSES. MONTH OF JULY. Dates. 1 PRODUCE IN DAY'S WORK. EXPENSE. 8 £ R. d. Interest of first cost of horses £ s. d. 2 6 Decrease of horses value, £10 Us. Od... 8 Labour of tending stables 4 6 6 Stable rent Hay taken out of store 4800lbs ...... 6 8 Straw do. 7 4 Bran do. 8 8 Oats do. 9 6 Flour do. 10 Veterinarv surcreoQ.. 11 8 Keeping iJamess in order and repair. . 12 8 Decrease of value In do., &c,, ^ •^ :i? ^ o t>^ C^ ^ § o ** o V» o pi f s. » St H s» O §. 93 ^ I QUESTIO 3rd. Answer of the grail ing, partici operation r the loads \ apart and weight of without su As the c only be en QUESTIC this same c Answei oftheaccou side, the flo or to marki either for down to th ches, and t QUESTIC and sonoeti Answer chant's sto< ' them again he arrange losses he c his charges goods. Ir terioration entries an( of either b raise the ] will find n the anima with such What ii fore, to lo These e ment, wh Si S " o to "0 1 J. S d a .^ loi.-l is IBJO p f !PUI i«»^ fl ij«a MM •^ !1VO noA paa i UBQ ■ zni P "!J. N« B8^ «fl 3 aAv »B0 r* JOB BDfJJ o ft H O t?3 I s; a I Forgoing Account Explained. Question. — I understand the Ist and 3nd items of the entries, but not the 3rd. Answer. — Wlien tlie crop is put in the straw cannot be weighed on account ol' the grain in it. Nevertheless, as it might be too long to weigh it after thresh- ing, particularly where a mill is used for it, and straw is not bundled up, the operation must take place at the time of storing up the grain. For this purpose the loads which are made as equal as possible are counted, and some are put apart and the weight of the straw ascertained after threshing, and the average weight of these answers for all the other. Practice will enable the farmer to do without such verification. As the quantity of grain cannot be ascertained when brought in, it should only be entered in the store account as it is threshed. Question. — How do you explain the entry of bran and flour, the 8th item of this same chapter ? Answer. — When I send grain to the mill I put down on the " out-going" side of the accountthequantity of grain which I take from the Store, and on the "entries" side, the flour and bran yielded by this grain. When the flour goes to the house or to market, I carry the quantity to the " outgoings." Bran being destined either for poultry or for some other branch of the animal department, I set down to the " out-goings'' each quantity as it is delivered to the different bran- ches, and thus confusion is avoided. Question. — Grain and fodder sometimes diminish in quantity when in store, and sometimes become deteriorated, how do you intend to cover this loss? Answer. — As I have already stated the store is to be considered as a mer- chant's stock. Now what does a merchant do when he purchases goods to sell them again ? Foreseeing the diminution and deterioration which are inevitable, he arranges the price at which he buys and sells, accordingly ; but accidental losses he cannot make good by putting a very high price on what is left, for if his charges are higher than the current rates, he will find no purchasers for his goods. In the same manner, the farmer must calculate the diminution and de- terioration which grain and fodder generally undergo to establish the price of entries and outgoings in a reasonable manner ; but if he happens to lose a part of either by his own fault or by accident, it will not be advisable for him to raise the price of what is left in an extraordinary manner ; in the first place he will find no purchasers in the market, and if he makes use of it in his business, the animal department, which will have to consume his fodder, will be charged with such an exorbitant amount, that its produce will never be able to pay it. What is Ic I "i Store comes out of the farmers pocket, it is his interest there- fore, to look well after the crops he has there. These explanations also apply to store accounts of produce from second depart- ment, which are kept in the same way. iC":;.'.2i_.x-;r ■. ^;;.;i.'; -■. _r,- I// A \t\ :i !• ij Account of other Produce Store. Tn the store accounts of other produce, one column must be left for each sort, butter, cheese, pork, &c., the same as in the grain and fodder account. Account of Manure Store or Depot. This account is Itept as follows : At each cleaning of the stables, you enter the number of toads produced from the divers branches of animal department, and opposite every entry put the price paid by the store to each branch. It is needless to observe that each kind of manure should have a separate column. On the opposite side is put down every load of manure supplied out of store to any field whatever, and on the same line the price paid by the field. Whereas heaped up manure decreases much in size, the number of loads carted to the fields is far below the number of fresh manure as it comes from the stable, the difference of price must therefore be in proportion to the difference of quantity. If for instance, 20 loads heaped up decrease by one fourth in size, the 15 remaining loads should be paid by the fields which receive them, the same price that the store paid for the 20 to the various branches of the animal department, otherwise the store would suffer a loss which it should not do from any unavoidable decrease. This account carefully kept, amongst its other advantages, has the great one of cautioning the farmer to take care of bis manure and of showing him that if he allows it to waste or deteriorate, he must necessarily expect a deficiency in his store account or in that of cultivation, if he establishes as has just been said, a balance between the value of entries and outgoings, even for these deteriorations arising from his own fault. Closing of accounts at the end of the season. The object of this operation is to ascertain the profit or loss during the past year. With this view, an acconnt must be made out, the credit to consist of, 1st. the profit derived from every department of afiimal and vegetable produce ; 2d. the in- creased value, if any, of farming tools, which will be ascertained by the in- ventory ; 3rd. the increased value of the soil, in consequence of large improve- ments, this may be ascertained from the " improvement accounts" and the inven- tory : 4th. work done during the season just over, in advance for the next, such as preparatory ploughing, sowing &c., which is stated in the inventory. The debit will consist of, 1st. the deficit of the various departments, whose expenses may have exceeded their receipts ; 2d. thelossby wear and tear of tools,&c.; 3d. the decreased va^tM of soil inconsequence of bad cultivation, if there be any de- crease, which latter articles are stated in the Inventory. All other accounts, cash, household, or store, have nothing to do with this one ; in fact the profit or loss of a year's farming does not result from the quantity of produce either converted into cash, consumed or put into store, but only in the excess of money received for this produce, over the expenses incur- 33 Dr each aort, nt. rodnced from iitry pat the lat eaeh kind is put down and on the iber of loads >me8 from the ) difference of th in size, the em, the same )f the animal d not do from the great one ng him that if a deficiency in has just been iven for these iring the past ist of, 1st. the lice ; 2d. the in- incd by the in- large improve- and the inven- ' the next, such iventory. The Bvhose expenses r tools, &c.; 3d. bere be any de- to do with this result from the into store, but expenses incur- red in obtaining it, a fact which can be established only from the accounts of the first two departments, and by those which prove that part of the works and of the outlay has been converted into capital by soil improvements or additional implements. Question. — At what time of the year ought the accounts and books to be balanced ? Answer* — The operations of the farmer arc so linked together that there ia never any interruption, and it is almost impossible to fix any time, in which the coming year would not benefit by the labour of the last. Nevertheless, the close of autumn (the 1st November,) is the most favorable time to balance them, because at this time the operations of the passing and of the coming year are well divided, there being only the preparatory autumn ploughing and the winter sowing, which have been anticipated by the passing year ; in order that these operations may not be confounded or mixed with those of the current year, all that is necessary is to prepare the books intended for the next season, and to charge to its account each of these preparatory works, taking care that they are credited to the past year.* Recapitulation. Finally, this system of book-keeping may be summed up as follows: 1st. Separate as much as possible the different branches of the two departments, vegetable production and animal production ; 2d. Maintain this separation by store accounts kept regularly ; 3rd. Never omit to put down the smallest work, the least loss of time, the smallest portion of fodder, in fact the smallest outlay, to the account of the department to which it relates ; 4th. And never insert in the Ledger or the current account book any expense or receipt until it has been entered in the Journal. Question. — Your farming accounts seem to be clear and correct, but you will admit that they require some study, and in order to put them in practice, a good deal of office work, which is very often incompatible with a farmer's daily occupa- tion. Answer. — Can Merchant's book-keeping be learned without study ? Now, if you will reflect one moment, you will perceive that these accounts are not more difficult to be kept than to understand. In fact all the work they require is as follows : At the beginning of the year, you establish in the books which I have described, the necessary divisions with proper heads ; this may take at the most two days. When once your form is traced out, what remains to be done? Every evening you insert in the Journal the doings of the day, now that can be written in ten or twelve lines, and in less than a quarter of an hour. On Saturday evening, you carry to the two other books all the items of the Journal (what concerns the cash book should be carried every evening) for the week ; at ten or twelve lines a day, your Saturday's work will be the transcribing from seventy to eighty lines. However as some items must appear in various *The liiirdbook being li by 9 inches in surface, siiould consist of 160 pages. C ^)|it.-ur soil, to to employ eying them after three I few hours you in the its of your ps accounts erations so on a large lirs, as too ng for his his books, do, serious ter into the <«' arrange for )uire more he operations iraade um of j« can tnut to