567 
 C56 
 opy 1 
 
 I 
 
AGRICULTUPiAL BOOK-KEEPING: 
 
 BEING A 
 
 ;yste 
 
 OF 
 
 ^T, 
 
 11 
 
 DIVESTED OP 
 
 .&./: -u. 
 
 ALL TECHNICAL TERMS, AND ACCOlilPANIED WITH BLANK BOOKS 
 RULED AND ADAPTED TO THE SYSTEM. 
 
 B Y W M. B . GO OUR A lY, 
 
 LATE PEINCIPAL OF OOOHKAN'S COMMEKOIAL INSTITnTB. 
 
 D E T E I T : 
 
 DAILY ADVERTISER STEAJ,! PRESSES, 212 JEFFERSON AVENUE. 
 
 1858. 
 

 Entered according to Act of Congress, in the year 1S57, 
 
 BY W. D. COCHRAN, 
 
 In the Clerk's Office of the District Court of the United States, for the District of Michigan. 
 
DEDICATED 
 
 ■ TO 
 
 HONORABLE KINSLEY S. BINGHAM, 
 
 THE FARMER GOVEKNOE, UNDER WHOSE ADMINISTRATION MICHIGAN HAS TAKEN A STEP IN ADVANCE 
 
 OF IIEF. SISTER STATES. IN UNITING SCIENCE AND LABOR, BY TUE ESTABLISHMENT OF 
 
 THE AGRICULTURAL COLLEGE, SO AUSPICIOUSLr OPENED AT LANSING. 
 
Digitized by the Internet Archive 
 in 2010 with funding from 
 The Library of Congress 
 
 http://www.archive.org/details/agriculturalbookOOcoch 
 
COISTTEZSTTS 
 
 PACE. 
 
 riot of Farm C, 
 
 Introduction, 7 
 
 To the Farmer, 9 
 
 General Explanations, 10 
 
 Inventory of 1 85Y, 13 
 
 The Day Book, ....■ 15 
 
 Time Tables, 21 
 
 Transactions for Student's Day Book, 24 
 
 Transactions for Student's Time Taldc, ?.5 
 
 Student's Key to Time Table 38 
 
 Supplement to Day Book, 38 
 
 Explanations of Ledger, 39 
 
 Inventory, March 31st, 1858, 51 
 
 Profit and Loss, 58 
 
 This "Work as a School Book, G 1 
 
 Modification of Accounts, 61 
 
 Table for Grain and Hay Fields, 02 
 
 Table for Team Accounts, 62 
 
 Rules for Measuring Grain, Cisterns, Logs and Cattle, 62 
 
 Produce Account, lio. 1, Ledger Page, 5 
 
 Produce Account, iSTo. 2, " " T 
 
 Diary " " ..-.10 
 
 Trial Balance, " " .... 1 5 
 
 APPENDIX. 
 
 Design of Agricultural Chemistrj^, 64 
 
 Average produce of nutritive matter in an acre of different kinds of Crops, 65 
 
 Mineral Substances taken from the Soil by different Crops, 05 
 
 Composition and Comparison of Manures, 66 
 
 Comparative Value of Food for Cattle, 66 
 
 Allowance for a Farm Horse in twenty-lour hours, 66 
 
 Composition of ililk, 67 
 
 Balance Sheet of Nature, f>7 
 
 Practical Questions, Illustrating the Use of the Tables 68 
 
PLOT OF MAPLE GROVE FARM. 
 
 The Farm here presented, is according to Inventory on the 1st April, divided asfolloivs : 
 
 A — The garden. 
 B — Tlie orcliard 
 
 C — A field of 12 acres, which has been sowed 
 
 with barley. 
 D — A field of 14 acres designed for three crops, 
 
 as follows: D 'No. I, is three acres for 
 
 potatoes ; D No. 2, is ten acres, for corn ; 
 
 D No. 3, is one acre, for turnips. 
 
 E — A pasture lot of 16 acres. 
 F — A meadow of 16 acres. 
 
 G — A fallow of 16 acres, on which chopping 
 
 and fencing has to be done, and is to be 
 
 broken up for wheat. 
 H — A field of 16 acres, seeded with wheat last 
 
 fixll. 
 J — A field of 16 acres, designed to be sowed 
 
 with oats, and seeded down. 
 K — A meadow of 12 acres. 
 L — A colt and hog pasture of 3 acres, with 
 
 moveable fence. 
 M — A wood lot of 30 acres, in which the young 
 
 stock feed. 
 
 THE FAMILY CONSISTS OF 
 
 James Earl, the farmer. 
 
 Mary Eai'l, his wife. 
 
 Charles Earl, a son of IS years. 
 
 Jane Earl, a daugliter of 15 years. 
 
 Ann Earl, a daughter of 9 years. 
 
 Edward Earl, a son of 3 years. 
 
 Thos. Jones, hired for a year, at $14 per month. 
 
 Jane Ilolden, hired for house work, $4 per mo. 
 
 The above plate gives Maple Grove Farm in perspective. The farmer will merely draw a 
 plot of square fields in the page designed for it in the blanks. 
 
T 
 
 Among the many methods of Book Keeping now before the public^ 
 there exists no entire system, adapted to the wants of the Agriculturist, in 
 which are arranged and classified the various and complex accounts of the 
 farm. This fact suggested the preparation of the following work. 
 
 At first I merely proposed presenting it to the Michigan Agricultural 
 College, as an expression of interest in the attempt there being made, to 
 unite Science with Labor. But in accordance with a wish very generally 
 expressed by farmers both in Michigan and New York, it has taken its 
 present form. 
 
 Had it been my object to present a scientific arrangement, commending 
 itself to the professiong.1 accountant, the task had been comparatively easy, 
 but practical utility would not have been attained, as few of those for 
 whom it was designed would have taken the trouble to master its details. 
 But while sacrificing nothing of a perfect system, my endeavor has been to 
 avoid all the formulas of the Counting Eoom, and present the subject in 
 such manner as that every farmer may be able to know the results of his 
 labor with the particulars contributing thereto, and I believe that in no 
 business, presenting so many sources of profit and loss, can a more com- 
 plete classification of accounts be found, or more accurate results obtained, 
 than in the system here presented to the Agriculturist. 
 
 -The general design of the work is, to enable the farmer to arrive at 
 accurate data for calculation as to his labor, so that his energies may be 
 intelligently directed. To this end, each field is charged with its cost and 
 labor, and credited with its proceeds, and the result, whether gain or loss ; 
 and also, the comparative profit of the different crops may thus be definitely 
 ascertained, and, in a succession of years, the adaptation of different soils 
 to particular crops, be made apparent. So also, in regard to the different 
 Teams used, and various stock kept upon the farm. 
 
 The features peculiar to this system are, the Time Table for labor and 
 team work — the Produce Account — the simple and direct manner of 
 making day-book entries, answering all the purpose of a Journal — the man- 
 ner of posting — the method of charging the various descriptions of stock 
 at the close of the month — the manner of balancing, and the column for 
 Temperature and the state of the weather, which, in a succession of years, 
 will afford valuable data for calculation in regard to seeding, cultivating 
 and harvesting, and aid in reducing to a science, the business of Agriculture, 
 
8 Cocliraii^s Agriculhcral Booh- Keeping. 
 
 The Produce Account in the Ledger is worthy of particular attention, 
 and Avere I to select any one, as bein<4 of especial utility, it should be this, 
 and those farmers who may not care to adopt tlie entire system, would be 
 amply rewarded by keeping this single account. 
 
 The abstract forms used in balancing, presented the greatest obstacle to 
 accomplishing the idea of the work. This difficulty has been overcome and 
 simplicity attained, by connecting the Profit and Loss and general Inven- 
 tory of avails and liabilities with the actual details from which they arise, 
 and a way has thus been opened for a clear understanding of this (to the 
 uninitiated) most complex part of Book Keeping. 
 
 The general system of accounts, is presented with such variety of exam- 
 ples as will enable each individual to adapt the system to the particular 
 circumstances of his own farm, however much his crops, stock, &c., may 
 differ from those f)resented in the work before him, and in like manner the 
 accompanying Blanks may be made to accommodate every variety af 
 farming accounts. 
 
 In commending this work to the patronage of the public, I would say, 
 that by its use the farmer will be greatly benefitted, and the science of 
 Agriculture advanced. 
 
 Productive interests are frequently conducted to advantage in one direc- 
 tion, and disadvantage in another, without any distinct recognition of profit 
 in the one case or loss in the other, but though mistakes and errors may be 
 dismissed from the memory as unwelcome guests, they cannot thus be 
 erased from the pages of a well-kept record, but will stand there as beacons 
 of warning and reproof. Besides, the very act of intelligently directing 
 the mind to the keeping of accounts will educate the understanding and 
 prepare for engaging in other and more extended business, if such should, 
 at any time, be demanded, and I hazard nothing in asserting that a young 
 man taking this method and following it out in the practical affairs of the 
 farm, will thereby obtain a better acquaintance with business, than is gene- 
 rally gained in a course of three months' attendance at an educational 
 institution, at an expenditure of ^80. 
 
 Furthermore, I would say, should this work be introduced throughout 
 our Common Schools, and thus brought into general use, it will afford data 
 for obtaining an accurate knowledge of the productions of our country, and 
 at a much less cost than is now incurred, whereas the reports of these 
 productions have hitherto been mainly the results of the careless guesses of 
 the farmer, and the doubtful judgment of the census-taker. 
 
 In conclusion, should this book contribute to the intelligence of the 
 farmer, and the consequent elevation of the industrial interests of commu- 
 nity, the idea of a life time will have been, in some degree, realized 
 
 Detroit Dec. 24, 1857. W. D. C. 
 
■TO THE FARMER. 
 
 Scientific Book Keeping has lieretofore been so complex in its details, 
 as necessarily to be confined to those long accustomed to the practical 
 duties of the Counting Room, or who have received a special education in 
 a Commercial Institution. In the system here presented to the Agricul- 
 turist, I profess to bring it within the reach of any man of common sense, 
 who will take ordinary pains to understand the accompanying explanations; 
 but it is too much to expect that a mere cursory glance at them, will be 
 sufficient to ensure a thorough comprehension of the method. 
 
 The Accounts of the farmer are more complex in their nature, than those 
 of the merchant ; for the Book Keeping of the merchant consists, chiefly, 
 of accounts with individuals; while that of the farmer has to do with fields, 
 various descriptions of crops, teams, dairy, and all kinds of stock — without 
 a knowledge of the cost and productions of which, his accounts would be 
 valueless, so far as the intelligent direction of his labor and capital are 
 concerned. I would, then fore, particularly impress upon your mind, the 
 necessity of giving especial attention to each of the explanations here 
 given, and of comparing them with the examples, so that they become 
 familiar and of ready application. 
 
 With this attention, your Book Keeping, even under all the disadvan- 
 tages of inexperience, can occupy but very little of your time. 
 
 The plot of the farm being drawn, and Tiiiie Table headed in accordance 
 mih a general Inventory taken, your transactions (except those of labor 
 and team work, which, through the use of the time table, will occupy but 
 a few moments of each evening) are few in number, and cannot occupy 
 more than an odd h;ilf hour in recordirg them once or twice a week. At 
 the close of the month, two or three evenings may be occupied in disposing 
 of the entries made at this time, adding up and computing the value of the 
 labor in the Time Table, and posting the whole. 
 
 Your Books can be opened at any period during the year, but the most 
 convenient time will be March, April or May, or in the fall of the year, 
 after the harvesting of the crops. 
 
]iH}^¥ ^ ^ ■ ^-^' ^ ^"'"^■ 
 
 
 It may be necessary, before proceeding to the details of tlie respective 
 accounts, to consider the general principle of exchange that pertains to 
 every business transaction, and which requires to be noted in any account 
 kept concerning it. 
 
 Exchange, supposes a value received for a value given, and this value for 
 vahce is the never-failing law, the strict observance of which, in any par- 
 ticular account, or system of accounts, will invariably secure correct results. 
 
 Thus, to know the profit and loss of any crop, or kind of stock, an 
 account must be kept not only wdth the proceeds realized therefrom, but 
 also, the cost of raising the crop and of keeping the stock, as the difference 
 between these values gives the required result. 
 
 In all cases, then, the thing, for which value is in any form expended, 
 and that which is expended for it, must both be considered and clearly 
 stated. The first of these is debtor ; the second is creditor. The rule for 
 Debtor and Creditor is this : That v/hich we receive^ or which costs, or on 
 which labor or value, in any form, has been expended, is Debtor. That 
 which ^3rorf«ces, or is paid out, or in any way expended, is Creditor. 
 
 If labor is done in any field, the field costs, and is debtor — while labor 
 is expended, and is creditor. The team is fed, and costs hay or grain, and 
 is debtor ; and grain or hay account produces, and is creditor. Cash is 
 received for stock—the cash costs, and is debtor, because we dispose of 
 stock for it; and the stock is creditor, because it produces the cash. 
 
 Thus, it will be perceived, that in these cases, an account is kept with 
 the field, the team and the cash, which are debtors, because they cost, and 
 also, v/itli labor, grain and stock v\^hich are creditors, because they produce. 
 
 This jprinciple applied in the statement of business transactions, consti- 
 tutes the whole of double entry Book Keeping, and must commend itself 
 to the common sense of every man. 
 
 BOOKS USED. 
 
 Day Book. — The book into which is entered the transactions of the day, 
 v/ith such a narrative of them as may be necessary to a perfect under- 
 ■ standing of the same. 
 
Cocliran^s Agricultural Booh-Keeping. 
 
 11 
 
 Time Table. — Auxiliary to, and bound with the Day Book, presenting 
 the Labor and Team work of each day, and general description of the 
 work performed, with the temperature and state of the weather. 
 \Ledgee. — The book into which all accounts are carried from the Day Book 
 
 . and Time Table, and so arranged as to present each one in its relation 
 of Debtor and Creditor. 
 
 ABREVIATIONS AND TERMS. 
 
 Acc\^UNT. — A term used to signify a record of debits and credits pertaining 
 
 \o any person or thing. 
 Debt6k. — That which we receive, or loliatever costs; also, the person to 
 
 wlwm we sell on credit, or who becomes indebted on "account. The 
 
 ■debtor is always placed at the left haild. . 
 Ceeditor, — That which is paid out, or lohicli produces ; also, the person 
 
 who gives us value on credit, or on account. The creditor is always 
 
 placed at the right hand. 
 
 PostijStg. — Carrying respective accounts from the Day Book into the 
 Led«:er. 
 
 Accts., : 
 Bush., : 
 lb., : : 
 Bbls., : 
 
 0/> c ■ . 
 
 Prod., : 
 Gen. Ex., 
 Doz., : 
 Amt., : : 
 
 Accounts. Bot., 
 
 Bushels. Dr., 
 
 Pounds'. Cr., 
 
 Barrels. ea., 
 
 at. Kec, 
 
 Produce. Pay., 
 General Expense. Pota., 
 
 Dozen. Int., 
 
 Amount. Inv,, 
 
 Bought. 
 
 Debtor. 
 
 Creditor. 
 
 Each. 
 
 Receivable. 
 
 Payable. 
 
 Potatoes. 
 
 Interest. 
 
 Inventory^ 
 
 ACCOUNTS DESCRIBED. 
 
 Inventory. — Is a general statement of the whole property of the farmer, 
 consisting of the Farm, Stock, Implements, Grain, Crops in the 
 ground. Notes or Mortgages, and debts due to him on open account — 
 these are his avails. Also, a statement of all he owes upon notes or 
 open account — these last are his liabilities — the difference between 
 them is his net loorth. 
 
 Peofit and Loss. — That account which shows the Gain and Loss on pro- 
 perty accounts. More particulaidy explained in the Ledger. 
 
 Balance.,^ — Presents the general Inventory of property in closing accounts. 
 
 Interest. — That account into which all money paid or received for the use 
 of money is carried. This account is also credited with interest on 
 the value of Real Estate and Stock. 
 
12 Cocliran^s Agricultural Booh-Keeping. 
 
 James Earl. — The ftirmer who is made creditor for all avails, as above 
 
 described, and debtor for all liabilities. 
 Real Estate. — The general term for landed j^roperty — in this work, it 
 
 signifies the farm of James Earl. 
 Fields. — These accounts are debited with the labor, manure and seed 
 
 expended upon them, and credited with their crops. 
 Horse Team ) '^^^^ working teams of the firm— they are Debited wi^h 
 .^ m r *^^^^^' value as per inventory, and credited with their 
 
 ) labor. 
 
 Dairy. — The cows — debited with value, feed and care, and credited with 
 
 what they p)roduce. 
 Young Stock. 1 
 
 Sheep. ! Debited with their value, feed and care, and credited 
 
 "•<^C(S. j with what they produce. 
 
 Poultry, J 
 
 Implements. — Embracing wagons, harness, ploughs, cradles, and. all other 
 tools, as spades, hoes, &c.— this account is debited with the cost of 
 these and repairs. 
 
 Produce Account No. 1. — This account is debited with the estimated 
 value of all grain, hay and fodder, when harvested or threshed out, and 
 credited with the same v/hen sold or otherwise disposed of. 
 
 Produce Account No. 2. — In which roots, fruits and garden stuffs are 
 entered, in like manner as above. A more particular explanation of 
 these accounts will be given at the opening of the Ledger, 
 
 Eeed Account. — An account opened for mill feed used for the stock. 
 
 Personal Accounts— Ail accounts opened with individuals, whether as 
 debtors or creditors. 
 
 Cash. — The name of the account which is debited with all money received, 
 and credited with all money paid out. 
 
 Bills Receivable. — All notes made payable, or passed over to us, and 
 all mortgages v/hich we hold. 
 
 Bills Payable. — All notes which we give as promises to pay, and all 
 mortgages. 
 
 Family Account. — This is debited with all the expenses of the famil}^, 
 as food and clothing, and credited with the labor of its members, and 
 the board of hired hands. 
 
 Furniture Account, — Embraces all the furniture of the house. 
 
 Labor Account. — Is debited with all that is paid for labor performed upon 
 the farm, and credited from the Time Book ivif.h tJie labor; the differ- 
 ence between the debtor and creditor sides will show what portion of 
 the labor has been done by the family, and is credited to that account. 
 
 GrENERAL ExPENSE. — An accouiit into which all expense which is not 
 classed under any particular head, is carried. 
 
i3sr"v:E3isr'roiR,"2- 
 
 OR 
 
 GENERAL STATEMENT OF AVAILS AND LIABILITIES, 
 
 April 1st, 1S57, 
 
 In opening tlie accounts of the farm, it becomes necessary to make a 
 statement of the farmer's property ; each kind being vahied and set down 
 as in the following example : 
 
 Whatever he possesses is styled his Avails — as, Keal Estate — (in this 
 case the farm) — Growing Crops — Produce, as grain, roots, &c. — Imple- 
 ments — all kinds of Stock — Cash — Bills Receivable, (notes which he holds,) 
 and the accounts of persons indebted to him. 
 
 Accounts are to be opened with each of these in the Ledger, where they 
 are to be made debtor for their cost or value, and the farmer who has pro- 
 duced them is to be made creditor. 
 
 In like manner, if the farmer owes for Bills Payable, (notes he has given,) 
 or to persons on account, he has received value, and is debtor, while Bills 
 Payable and the persons are creditors. These are his Liabilities. 
 
 Ledger 
 Page. 
 
 James Earl's Avails are — 
 
 
 
 1 
 
 Real Estate — Consisting of the following, as 
 given in the plot oi" the farm : 
 
 
 
 
 House and Lawn — 1?, acre, _ _ - 
 
 1350 00 
 
 
 
 Barns, Sheds, &c — 1 " - 
 
 560 00 
 
 
 
 Garden A, \ acre, _ - - - 
 
 100 00 
 
 
 
 Orchard B, 5i " - 
 
 330 00 
 
 
 
 Field C, 10 " - 
 
 200 00 
 
 
 
 " D, 14 " - 
 
 280 00 
 
 
 
 " E, 16 " - 
 
 320 00 
 
 
 
 " F, 16 " - 
 
 288 00 
 
 
 
 " G, 16 '' - 
 
 256 00 
 
 
 
 " H, 16 " - 
 
 320 00 
 
 
 
 " J, 16 " - 
 
 320 00 
 
 
 
 " K, 12 " - 
 
 308 00 
 
 
 
 " L, 3 " with movable fence, 
 
 QQ 00 
 
 
 
 " M, 30 " wood lot, 
 
 390 00 
 
 5088 00 
 
 
 GROWING CROPS AND FIELDS PREPARING FOR CROPS. 
 
 
 
 14 
 
 Field H. — Sowed with Wheat, - - - 
 
 
 108 30 
 
 12 
 
 Field C. — Sowed with Barley, 
 
 Amount carried to page 14, 
 
 
 54 00 
 
 
 5250 30 
 
14 
 
 GochrciTLS Agricultural Booh-Keeping. 
 
 Ledger 
 Page. 
 
 12 
 
 10 
 9 
 
 10 
 1 
 
 11 
 11 
 
 10 
 
 5 
 
 Amount brought from page 13, 
 
 Field D, No. 1. — 60 loads Manure, and plowing 
 
 for Potatoes, in March, 
 Field D, No. 2.— 200 loads Manure, 
 Horse Team Account. — 4 Horses, 
 Dairy Account. — 9 Cows, - - - 
 
 Young Stock Account — 
 
 2 three year old Steers, - _ - 
 
 5 two year old Heifer and Steers, 
 
 4 year old " " . _ 
 
 Sheep Account. — 20, _ - _ 
 
 Hog Account — 
 
 8 Store Hogs, - _ _ _ 
 
 Sow and Pigs, - - 
 
 Sow, _ - - „ _ 
 
 Poultry Account— 
 
 52 Fowls, ----- 
 
 4 Turkeys, - _ _ _ 
 
 Produce Account No. l—^^ ^h;, c-rain and Hay are entered. 
 
 • 16 bushels Wheat, a^l 25, 
 124 " Corn, ' a 50, - 
 100 " Oats, a 40, 
 61 tons Hay, a 8 50, 
 
 Fodder, - - _ _ „ 
 
 Produce Account No. 2—,,,^,^^^,^^^^^,^^^,,^^^^^^,^^^^^ 
 22 bushels Apples, a75, - - - 
 
 65 " Potatoes, a75, 
 30 " Turnips, al4, - 
 Feed Account. — 1500 lbs., a$15 per ton, - 
 Implements as per list of the same, 
 Manure Account. — 150 loads al5c., 
 Furniture Account. — Mary Earl's statement, - 
 Family Account — Groceries and Provisions, 
 Cash. — Amount on hand, - _ _ 
 
 Bills Keceivable — 
 
 A mortgage by L. Barns, October 16, 1854, 
 This mortgage is payable in four yearly in- 
 stalments, from 1857. Interest 7 per cent, 
 A mortgage by S. Baker, January 26, 1857, 
 This mortgage is payable in five yearly instal- 
 ments from 1858. Interest at 7 per cent. 
 Thos. Arnold owes on account, - - - 
 
 James EarVs LiahiUties are — 
 
 Thos. Jones, balance due on acct., which he wishes 
 to lie in my hands, - - - - 
 
 Bills Payable. — A note to Widow' Marph, 
 dated March 15, 1855, which was given for 
 her accommodation, » - - 
 
 78 00 
 70 00 
 28 00 
 
 48 00 
 18 00 
 10 00 
 
 13 00 
 
 5 00 
 
 20 00 
 
 62 00 
 40 00 
 
 ■ 55 25 
 7 50 
 
 16 50 
 
 48 75 
 
 '5250 30 
 
 21 00 
 72 00 
 
 390 
 
 315 
 
 176 00 
 55 00 
 
 76 
 
 18 00 
 
 184 75 
 
 4 90 
 
 70 00 
 
 
 11 25 
 
 
 515 00 
 
 
 22 50 
 
 
 432 00 
 
 
 83 00 
 
 
 92 00 
 
 300 00 
 
 
 500 00 
 
 800 00 
 
 
 50 00 
 
 
 8536 30 
 
 50 00 
 
 
 235 00 
 
 285 00 
 
THE DAY BOOK. 
 
 The Day Book in this Work is so arranged as to answer the purpose of 
 both Day Book and Jonrnal, and is therefore divided into five spaces — 
 the first for the Ledger Page — the second for the Debtors — the third for 
 the Creditors and narratives of transactions — the fourth and fifth for Money 
 Columns. 
 
 The Ledger page column, is to mark the number of the Page in the 
 Ledger, into which the entry is posted, and is necessary for reference. 
 
 The second column is used for the Debtor or that ivhicli costs. 
 
 The third column contains the Creditor or tJiat loMcIi produces and is 
 placed as near to the Debtor as the narrative will permit, and should be 
 understroked that it may be readily recognized in posting to the Ledger. 
 
 The first Money Column is used where two or more items are connected 
 in the same transaction and are to be added and carried into the last 
 column. 
 
 The last Money Column, contains the sum to be debited and also the 
 amount to be credited — these being always equal. 
 
 In the first entries of the Day Book, the accounts are entered in the 
 simplest manner possible — each Debtor having a single creditor and each 
 creditor a single debtor, but in the progress of the work, cases like the fol- 
 lowing occur. 
 
 The Farmer has sold at market, Eggs and Butter and received cash for 
 them — here the cash is received from two sources — Poultry and Dairy 
 and the cash is debited with the whole amount, and the Poultry account 
 credited with what the eggs produced and the Dairy account credited with 
 what the butter produced — these two accounts combined equal the debit 
 to cash and thus they are presented in a single entry. If the Farmer pre- 
 fers it, such entries may be divided, and in accordance with examples given, 
 Cash may be made debtor to Dairy in one entry — and cash made debtor to 
 Poultry in another entry. 
 
 This subject being of importance is further referred to and explained in 
 notes as the particular cases arise. 
 
16 
 
 Cochran^s Agricidtural Book-Keeping. 
 April 8th, 1857. 
 
 2 
 10 
 
 2 
 
 10 
 
 2 
 
 7 
 
 15 
 
 2 
 
 14 
 
 2 
 
 Cash, 
 
 Cash, 
 
 Cash, 
 
 * Field K, . 
 Field J, . . 
 
 Family Account, 
 
 f Ox Team, 
 
 Family Account, 
 
 For the following, sold at Maiket 
 this day: — 
 
 From Dairy Acct., 
 
 3 quarters of Veal, 451bs. a 8 
 30 lbs. Batter, a25 
 
 From FouHry Acct. 
 25 doz. Eggs, 
 
 a20 
 
 From Produce Acct., No. 2, 
 2 bbls. Apples, (5 bush.) aS2 50 
 10 bush. Potatoes, a$l 
 
 Paid Ca.^h to Ford & Co., for 
 ^2 ton of Plaster, a$7 50 
 
 Paid Cash to J. Anson, for 
 1-^4 bush. Clover Seed, a$6 
 2 " Timothy " a^2 
 
 Paid Cash to J. Banks & Co. for 
 Groceries, 
 Clothing for the Children, 
 
 Desifjningto sell my ITorse "Jerry," which I cannot work 
 to ad-s'antage with the brood mare, I have bought of J. 
 Andrews a yoke of Oxen, and paid cash and my note 
 fur the same. The transaction stands thus- 
 Paid Cash, 
 Bills Payable, (my note at 5 mos.,) 
 
 24 
 
 Paid Cash, as follows : 
 For Winter's School, 
 Educational Paper, 
 Agricultural Monthly, 
 Agricul. Chemistry for Charles, 
 Botany for Jane, 
 Book for Ann and toy for Eddy, 
 
 360 
 750 
 
 500 
 1000 
 
 1050 
 400 
 
 575 
 
 586 
 
 6000 
 6000 
 
 1125 
 
 100 
 100 
 125 
 
 1:00 
 40 
 
 11 
 
 10 
 
 00 
 
 1500 
 
 375 
 
 1450 
 
 11 
 
 61 
 
 12000 
 
 15 90 
 
 * riastcr has heon obtained to sow upon Field K, and Cask h's btenpaid for it, conseqaenlly Ford &, Co. have 
 nothing to do in tlie record, except as ii. may be coiivenieut to preserve the name for the sake of reference. 
 
 t Here are two kin<ls <>f paymeut made— one cash, the other a note. Tlie first is poste<l to the credit of Casll 
 account, the last to the credit of Bills Payable. The amount ^n one entry) to the debit of Ox Team Account. 
 
 FORM OF THE NOTE. 
 $00 00. Maplb Grove, April 15th, 1S5T. 
 
 Five months after date, I promise to pay James Andrews, or order, Si.vty Dollars, for value received, 
 with interest. JAMES EAEL. 
 
CocJiran's Agricultural Book-Keeping. 
 April 24th/ 1857. 
 
 17 
 
 14 
 
 FieldJ, . . 
 
 Seed from Produce Acct, No. 1. 
 
 
 
 
 
 5 
 
 Cashj . . . 
 
 32 bushels Oats, a50 
 
 
 
 16 
 
 00 
 
 2 
 
 7 
 
 Sold from Produce Acct., No. 2, 
 
 
 
 20 bush. Potatoes, a$l 00 
 
 20 
 
 00 
 
 
 
 
 
 4 bbls. Apples, (10 bbls.) aS3 GO 
 
 12 
 
 00 
 
 32 
 
 00 
 
 9 
 
 Sold from Horse Team Acct., 
 
 
 
 
 Sold the Horse "Jerry," to J. Gould, for $120, and have 
 
 
 
 
 
 
 
 received in payment 
 
 
 
 
 
 2 
 
 ""'■■■ Cash, . . . 
 
 For one half, 
 
 60 
 
 00 
 
 
 
 2, 
 
 Bills Receivable, 
 
 Gould's note at 5 months, 
 
 60 
 
 00 
 
 120 
 
 00 
 
 3 
 
 Mary Earl's acct. for the month is, 
 
 
 IC) 
 
 f Family Acc't, 
 
 From Dairy Acct., 
 
 
 
 
 
 
 Milk, 
 
 1 
 
 00 
 
 
 
 
 
 25 lbs. Butter, a20 
 
 5 
 
 00 
 
 
 
 3 
 
 
 1 quarter, 16 lbs. Veal, a 7 
 
 1 
 
 12 
 
 7 
 
 12 
 
 10 
 3 
 
 Family Account, 
 
 From Poidtry Acct., 
 
 6 doz. Eggs, al8 
 
 
 
 1 
 
 08 
 
 Family Account, 
 
 From Produce Acct., No. 2, 
 
 
 
 
 
 V 
 
 
 15 bush. Potatoes, reserved for 
 
 
 
 
 
 
 
 summer use, a75 
 
 1125! 
 
 
 
 
 
 7 bushels Apples, a75 
 
 30 
 
 Estimate of the feed of stock for 
 
 5 
 
 25 
 
 16 
 
 50 
 
 
 
 
 
 
 
 9 
 
 
 the month. 
 
 
 
 
 
 p. 
 
 1 Horse T'm Ace t 
 
 From Produce Acct., No. 1, 
 
 
 
 
 
 
 
 
 §3000 lbs. Hay, a|9 00 
 
 1350 
 
 
 
 
 
 25 bush. Oats, a 40 
 
 1000 
 
 2350 
 
 * This transaetioa is of the same nature as in the purchase of the oxen, only the eases are reversed. Here, 
 two things are to be debited — Cash an<l Bills Receivable, and Horse Team Account is to be credited with tUo 
 whole amount. The form of the note is the same as in the preceding one, except that it is made payable to James 
 Earl, liy -lames Gould, instead of Av James Earl to John Andrews. 
 
 t At the close of the month, Mary Earl is supposed to give an account of Dairy, Poultry and Farm Produce, 
 used ill the family. 
 
 The above is giv<n as a simple method of making this entry, but to those accustomed to Book Keei^ing, th» 
 following would be a preft^rable form : — 
 
 I'^A-MILY Ai;cou>T, 
 
 Used for Kamily, as per Alary Karl's accoont for the month, 
 
 From Dairy Account, 
 
 Milk $1 00 
 
 25 lbs. of B-itter at -20 cts, 5 00 
 
 1 quarter Veal, 16 lbs. at 7 cts, 1 13 
 
 From loultri: A-^cuvnt, 
 
 6 dozen Eggs, at 18 cts, 
 
 From Produce "Acr.ouiit, f»'o. 2, 
 
 15 bush. Pototoes. put away for summer use, aToc. $11 25 
 7 " Annies at 75c 5 25 
 
 24!ro 
 
 i The S'.ock are debited with the estiraatf-d value of iheir keep for the month. As a general thing, the Farmei- 
 knows the quantity of feed his stock consumed, and the run of pasture can easily be kept. Vv'henever an estimate, 
 can be made for several month-;, it had better be done, as young stock runniug in the same pasture forthe summer 
 or team and other stock during the winter momhs, when the feed is uniform. If the feed is varied, a memoran- 
 dum can be kept, to ensure accuracy — but this will seldom, if ever, be necessary. 
 
 § The weight of hay and feed is invariably given iu pouads, as the most convenient form for Ledger entry — 
 the price is given per ton. 
 
18 
 
 Cochi 
 
 mi's Agricultural Boolc-Kee/ping. 
 April 30th, 1857. 
 
 9 
 
 Ox Team, . . 
 
 From Produee Acct., No. 1, 
 
 
 
 
 
 5 
 
 
 700 Ihs. Hay, ^a|9 00 
 
 3 
 
 ]5 
 
 
 
 
 Dairy Acct., . 
 
 6 bushels Corn, a 55 
 
 3 
 
 30 
 
 6 
 
 45 
 
 10 
 
 From Prochoce Acd., No. 1, 
 
 
 "5 
 
 
 5500 lbs. Hay, a^8 
 
 22 
 
 00 
 
 
 
 7 
 
 
 From Feed Acct., 
 
 
 
 
 
 
 Young Stock Ace 
 
 1000 lbs. Shorts and Bran, a|15 
 
 7 
 
 50 
 
 29 
 
 50 
 
 11 
 5 
 
 From Produce Acct., No. 1, 
 
 
 
 Fodder, 
 
 7 
 
 50 
 
 
 
 7 
 
 
 From Produce Acct., No. 2, 
 
 
 
 
 
 
 
 30 bush. Turnips, ' al4 
 
 4 
 
 20 
 
 11 
 
 70 
 
 11 
 
 
 
 5" 
 
 Sheep Acct.j . 
 
 From Produce Acct., No. 1, 
 
 
 
 
 
 
 
 1000 lbs. Hay, a |8 
 
 400 
 
 
 
 7 
 
 
 From Feed Acct., 
 
 
 
 
 
 
 250 lbs. Shorts and Bran, a|15 
 
 1 
 
 88 
 
 5 
 
 88 
 
 
 
 1^T A V ,4 T'TT 
 
 
 
 
 
 
 itlA Y -±0.11. 
 
 
 3 
 5 
 
 Family Account, 
 
 From Produce Acct., No. 1, 
 
 
 
 
 
 
 Ground at Mill for house use 
 
 
 
 
 
 
 
 12 bu. Wheat, a$l 25 
 
 15:00 
 
 
 
 
 
 4 " Corn, a 60 
 
 2 
 
 40 
 
 17 
 
 40 
 
 7 
 
 Feed Account, 
 
 At the same time from above 
 Acct. exchanged for 2000 lbs. 
 
 
 
 
 
 
 Cash, . . . 
 
 Feed, 29-^ bu. Corn, a60 
 
 
 
 17 
 
 70 
 
 2 
 
 For the following sold at Market : 
 
 
 5 
 
 
 From Produce Acct., No. 1, 
 
 30 bush. Corn, a70 
 
 21 
 
 00 
 
 
 
 10 
 
 
 From Dairy Acct., sold to J, Barns. 
 60 lbs. Butter, al8 
 
 10 
 
 80 
 
 
 
 10 
 
 
 From Poidtrif Acct., 
 
 
 
 
 
 
 Family Account, 
 
 30 doz. Eggs, al4 
 
 4 
 
 20 
 
 36 
 
 00 
 
 3 
 
 Paid Cash for the following : 
 
 
 
 Groceries bought of G. Green, 
 
 3 
 
 80 
 
 
 
 
 Horse Team Ace 
 
 Clothing bought of J. Bird^ 
 
 2 
 
 30 
 
 6 
 1 
 
 10 
 
 9 
 
 2 
 
 Paid Cash for Shoeing Horses, 
 
 25 
 
Coclii 
 
 mi's Agricidturdl Booh-Keeping. 
 Mat 10th, 1857. 
 
 19 
 
 13 
 
 Field D., No. 2, 
 
 From llmiure Acct., 
 
 
 
 
 
 4 
 
 
 100 Loads, al5 
 12 
 
 
 
 15 
 
 00 
 
 13 
 
 
 
 
 
 
 
 5 
 
 Field D., No. 2, 
 
 Seed from Produce Acct., No. 1, 
 
 
 
 
 
 
 1^4 bush. Corn, a$l 
 
 
 
 1 
 
 25 
 
 
 
 20 
 
 
 
 
 
 12 
 
 Field D., No. 1, 
 
 From Manure Acct., 
 
 
 
 
 
 "4 
 
 
 45 Loads, al5 
 From Produce Acct. No. 2, 
 
 6 
 
 75 
 
 
 
 
 
 20 bush. Potatoes, a75 
 
 15 
 
 00 
 
 21 
 
 75 
 
 
 
 07 
 
 
 
 
 
 
 ^i 
 
 
 2 
 
 Cash, . . . 
 
 For the following sold at Market : 
 
 
 
 
 
 10 
 
 
 From Dairy Acct., to J. Adams, 
 9 lbs. Butter, al6 
 
 J 
 
 44 
 
 
 
 10 
 
 
 From Poidtry Acct., 
 
 
 
 
 
 
 Tlios. Jones, . 
 
 40 doz. Eggs, all 
 
 4 
 
 40 
 
 5 
 
 84 
 
 4 
 
 Exchanged for a pair of Boots for 
 
 
 
 
 him, 
 
 
 
 
 
 10 
 
 
 From Dairy Acct., 
 
 20 lbs. Butter, al8 
 
 3 
 
 60 
 
 
 
 2 
 
 Implement Acc't 
 
 Casli paid him on Account, 
 
 12 
 
 00 
 
 15 
 
 60 
 
 1 
 
 2 
 
 Paid Cash, 
 
 
 Family Accomit, 
 
 Eepairing Drag and Plough, 
 
 2 
 
 75 
 
 2 
 
 85 
 
 3 
 
 2 
 
 Paid Cash for School Books, 
 
 
 
 For paper, ink & postage stamps, 
 
 1 
 
 05 
 
 
 
 
 
 Candy for Children, 
 
 
 18 
 
 3 
 
 98 
 
 
 
 oi 
 
 
 
 
 
 3 
 
 Family Account, 
 
 01 
 
 Used for family as per Mary Earl's 
 Account of the Month, 
 
 
 
 
 
 10 
 
 
 From Dairy Acct., 
 Milk, . 
 
 1 
 
 00 
 
 
 
 
 
 26 lbs. Butter, al5 
 
 3 
 
 90 
 
 490 
 
 10 
 
 
 From Poidtry Acct., 
 
 20 doz. Eggs, al3 
 From Cash for Jane Holden's wages 
 
 
 
 2 GO 
 
 2 
 
 
 for the Month, 
 
 
 
 4 
 
 00 
 
20 
 
 Cochran's Agricultural Booh Keeping. 
 Mat 31st, 1857. 
 
 1 
 5 
 
 13 
 
 10 
 
 y 
 
 13 
 
 11 
 
 7 
 
 11 
 
 10 
 
 1 
 
 Horse Team, 
 
 Ox Team, 
 
 Dairj, 
 
 Sheep, . . 
 *Hogs, . . 
 Poultry, 
 
 Estimate of Feed of Stock for the 
 
 Month, 
 From F reduce Acd., No. 1, 
 
 1500 lbs. Hay, a|9 
 
 20 bu. Oats, a40 
 
 From Field K 
 
 Pasture, 
 
 From Produce Accf., No. 1. 
 1200 lbs. Hay, a^9 
 
 10 bush. Corn, a60 
 
 From Feed Acct., 
 
 500 lbs. Shorts, $15 
 
 From Field E. 
 
 Pasture of 9 Cows, a^l 25 
 
 From Feed Acct., 
 150 lbs. Shorts, 
 
 a^l5 
 
 From Produce Accf., No. 1, 
 
 16 bush. Corn and Meal, a60 
 
 From ProdMce Acct., No. 1, 
 
 9 bush. Corn and Meal, a60 
 
 675 
 8!00 
 
 540 
 6 00 
 
 375 
 1125 
 
 1475 
 75 
 
 11 
 
 40 
 
 1500 
 
 13 
 
 60 
 
 40 
 
 *Hogs and Poultry hare been fed from Grain for April and May, and are cliarged respectiyely at the end of May 
 for botii monthfl. 
 
Cochran's Agricultural Boo'k-Keeping. 
 
 21 
 
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 __^ .,,. Labor S- 
 
 """" ""x"x" x"x'^xx g"-'-""^" '-''"'-' 1 ' ■ £• 
 
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 1^ 
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 ix 
 
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 lp§i ^^l? rSp 1 1 152^ ^% 
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22 
 
 Gochran^s Agricultural Booh Keeping. 
 
 
 
 Sowing Plaster. 
 
 do do and Drawing Manure. 
 
 At Mill and at Market with Corn. 
 At work in Fallow. 
 Cleaning out Ditches. 
 Plowing for Corn and Gardening. 
 
 do do and Spreading Man'r. 
 Dragging for Corn and Gardening. 
 
 Marking Corn Ground & preparing Seed 
 Planting Corn. 
 
 Plowing for Potatoes and Gardening. 
 Cutting Potatoes for Seed. 
 Chopping and Logging in Fallow, 
 do do do 
 
 Preparing and-Manuring Potatoe Gr'nd 
 Manuring Potatoe Field. 
 
 do do do 
 Planting Potatoes. 
 Logging and Burning Fallow. 
 
 do do do 
 
 Logging, Burning and Gardening. 
 Washing Sheep. 
 
 At Agricultural Society and Market. 
 Repairing Barn and Yard. 
 Breaking Fallow and Gardening, 
 do do do 
 
 
 
 
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aO^STTHSTTJ^^TIOlsr 
 
 FARM ACCOUNTS FOR THE YEAR. 
 
 The examples wliicli have been given of the months of April and May, 
 serve as a general guide to the farmer in taking the blank books and ma- 
 king the entries appropriate to his own farm ; but in order to exhibit the 
 adaptation of the system to the different kinds of business occurring in the 
 various seasons of the year ; and also, to show the closing up of the accounts 
 and the results of the whole ; the transactions, in continuing the business 
 of Maple Grove Farm for the remaining ten months, are here given in 
 narrative form, and posted in monthly amounts to the Ledger. 
 
 To those who have now acquired a knowledge of the manner of making 
 the Day-Book entries, as here exhibited, and of posting the same to the 
 Ledger, this is all-sujoicient ; but the student, who requires to study the 
 system in all its details, will be greatly benefitted by taking the;.'e narra- 
 tives and exercising his skill in making the proper Dp.y-Book entries in 
 debit and credit form, as shown in the examples ; testing the correctness 
 of his work, by comparing it with the monthly amounts as here posted, 
 observing always that these amounts include also the labor and team work 
 as presented in the materials given for the Time-Tables, 
 
 These narratives are accompanied by explanatory notes, which will enable 
 the farmer to solve any difficulty which may occur, and will greatly facili- 
 tate the progress of the student, ,where this work is used as a school book. 
 
 In these transactions, a dash is placed between the items which are 
 debited or credited to different accounts, thus, milk and butter have only 
 a comma between them, because both are from Dairy, while butter and 
 eggs are divided by a dash, thus, 5 lbs. of butter — 10 doz. eggs. 
 
 Apples come from the orchard, all the other fruits named are from the 
 garden. 
 
 All dried fruits, stocking yarn, etc., are prepared by, and credited to the 
 family. 
 
 TIME-TABLE. 
 
 The work for the Time-Table follows that of the Day-Book, and is pre- 
 sented in concise tables, arranged in the following order: — Date, Labor, 
 
24 CoclirariS Agricultural Booh-Keeping. 
 
 Horse Team, Ox Team, Explanations; and should be written out on the 
 blanks in the same manner as that of April and May. The temperature 
 and fall of rain are omitted as not essential. 
 
 DAY-BOOK TRANSACTIONS 
 To be entered in the Blanks ruled for the Day-Book in the order particu- 
 larly explained, and according to the examples given in the months of 
 
 April and May. 
 
 June 8th. 
 
 Bought Furniture consisting of Pans and Strainer, amounting to S3.50, 
 
 and paid for the same, 20 doz. Eggs, alOc. — Cash, $1.50, (Furniture 
 
 Account Dr.) 
 
 12th. 
 
 Bought Calico for family use, $2 70, and paid for the same, 10 lbs. Butter 
 al6c. — 10 doz. Eggs, alio. Received cash for 2 Pigs, a$1.75 ea. — 110 lbs. 
 Butter, al8c. — 10 doz. Eggs, al3c. 
 
 Bought for family use and paid cash — Groceries, $2 75 ; Summer Pants 
 and Coat for Charles, $7.25. 
 
 17th. 
 
 Bought 1500 lbs. Feed for cash, a|l8 per ton. 
 
 24th. 
 
 Bought for Thomas Jones, suit Summer Clothes, and paid for the same 50 
 
 lbs. Butter, al8c. Received cash for 12 doz. Eggs, al2c. — 50 lbs. Wool, 
 
 a40c. 
 
 27th. 
 
 Paid for repairing breaking Plow and Chains, cash, %1 00, 
 
 (Implement Account Dr.) 
 Appropriated for family use, 20 lbs. Wool, a40c, 
 
 30th. 
 Estimate for the Month : 
 Family Account— Milk, $1.00 ; 30 lbs. Butter, al6c.— 20 doz. Eggs, alOc. 
 
 '•'Vegetables from Garden, $2.15. Cash for Jane Holden's wages, $4. 
 Horse Team Account— tlOOO lbs. Hay, a$9 00, 20 bush. Oats, a50c.— 
 
 Field E pasture, $1 75. 
 Ox Team Account— 5 bush. Corn, a65c.— 1250 lbs. Feed, a$15— Field E 
 
 pasture, $2 50. 
 Dairy Account — Field E pasture, $9.00. 
 Hog Account — 4 bush. Corn, a65c. — 300 lbs. Feed, a$15. 
 Poultry Account — 1 bush. Corn, a65c., 2 bush. Oats, aSOc. 
 
 *Family Account is here debited, and Produce Account No. 2 credited. Another entrywill be made and Produce 
 Account No. 2 debited, and Garden A credited. The debits and credits for garden stuffs in Produce Account No. 
 2, arema<lein the cash vaUie, as the variety of products could not otherwise be represented. In a note for the 
 month of July, Produce Account is further explained 
 
 tThe entry in Produce Account No. 1, will be made in lbs., for convenience of adding the columns. 
 
 {When there is half a cent in calculations, it is customary to call it one cent in the amount : thus, 811 — 88, &c. 
 
Cochran^ s Agricultural Book-Keeping. 25 
 
 July 1st. 
 
 Used for Field D, No. 3, 16 loads Manure, al5c. 
 
 Bought for family — Bonnet for Ann, $2.30, Hat and Coat for Edward, 
 $3 75, Hat and Shoes for Charles, |4 75, Groceries, $3 30, Fire Crack- 
 ers and Pin Wheels for the children to be patriotic with on the 4th, 
 $1 00. Paid for the above, cash $11 10, and 1 bush. •■■Cherries a$4 00. 
 
 4th. 
 Paid cash for family entertainment, $3.50. 
 
 10th. 
 
 Harvested from Field K. 30 loads Hay, estimated at 26 tons, (52,000 lbs.) 
 
 a$6. 
 Paid to Thomas Jones cash on account, $12 50. 
 
 16th. 
 
 Sold for cash, 4 Lambs, a$2— 401bs. Butter, al6c.— 1-| bush. Currants, $1.50. 
 
 Paid cash for the foUowinp^, for the family — Carding 20 lbs. Wool, a|6c., 
 Groceries, $2.00, Clothing $3 60— for Field D,^No. 3, Turnip Seed, 
 25c.— for a Cradle rigged, $3 50, 2 Rakes a25c., 1 Pitch Fork, a75c. 
 
 f Paid for my note given to J. Andrews, due 18th September, which I now 
 take up — cash, $29 — two yearling Steers, $31. 
 
 31ST. 
 
 Paid Thomas Jones cash on account, $3 00. 
 Estimate for the Month : 
 
 Family Account— Milk, $1; 30 lbs. Butter, al5c.— 25 doz. Eggs, alOc— 
 Vegetables, $2 40, 2 bush. Currants a$l, l-Jbush. Cherries, a$l 50— 
 2 bush. Apples, a62-|-c.— Killed a Weather for family use, 60 lbs., a6c. — 
 Cash for Jane Holden's wages for the month, $4. 
 
 Horse Team Account— 500 lbs. Hay, a$10— 600 lbs. Feed, a$20— Field E 
 pasture, $3. 
 
 Ox Team Account— 200 lbs. Feed, a$15— Field E pasture. |2 50. 
 
 Dairy Account— Field E pasture $4 50— Field K, $4 50. 
 
 Sheep Account — Field E pasture, $2 50. 
 
 Hog Account— 1000 lbs. Feed, a$15. 
 
 Poultry Account — 1 bush Corn, 65c.; 2 bush. Oats, aSOc, 
 
 Labor Account — Paid cash for hired hands, this month, $3 75. 
 
 *It has formerly been remarked that the two Produce Accounts present the entire products of the farm, so that 
 waste ami shrinkage may be accurately known, and also tlie profit or the loss resulting from holding over. When 
 grains or hay are harvested, they are entered to the debit of Produce Account No. '.,"and to the credit of the field 
 where they were grown. AVheii roots ortruits are gathered, they are entered to the debit of Produce Account 
 No. 2, and to the credit of the field, garden or orcha'rd where grown. In the present ease the Family Account is 
 debtor for the Cherries, and Produce Account j^o. 2 is creditor. The debit entry to Produce No. 2 is given at the 
 close of the month, and explained in a note. 
 
 tit wdl be seen that this note is not due, but as James Earl can sjiare the rsoney, and wishes to sell the steers, he 
 prefers to take it up now, and no account is made of Interest. 
 
26 Codiran^s Agricultural Book-Keejnng. 
 
 *0n esaiTiining ibo transaciioDS of the moTii:h, I find the following has been 
 
 sold and used in the family, as ga the red : Produce Account No. 2 — from 
 
 Garden A, Vegetahles, $2 40; Cherries, |6 25; CiirranLS; |4.25— from 
 
 Orchard B, 2 buyh. Apples, a62Jc. 
 
 August 1st, IS57. 
 
 Eeceived cash for Bills Receivable, (J. Gould's note due this dav,) $60. 
 
 10th, 
 
 Sold for cash, 6 pairs Chic"I:ens, a44c., 15 doz. Egg^., aloe. — 10 bnsli. Ap- 
 ples a|l; ^- bush Blums, a|4. 
 
 Used for family, 4 bush. Wheat, ground at mill, a|l 15, 6 bush. Corn, 
 a70c. 
 
 Bought for cash, 3,500 lbs. Feed— $27 for the lot. 
 
 Paid to Thomas Jones, cash on account, $14. 
 
 17tii. 
 Produce hai'vested from Field F, 32 loads Hay, estimated at 25 tons, 
 (50,000 lbs.,) a$7. 
 
 20Tn. 
 
 Eeceived of J. Stevens his note payable in 30 days, for a cov/, $28. 
 
 28th. 
 
 Sold for cash, 12 bush. Apples, a87-2C. — 12 pairs Chickens, a372C., 20 doz. 
 Eggs, al2c. 
 
 Bought for family use, and paid cash, 12 yds. Lawn for Mary Earl, aSOc, 
 12 yds. Calico, al2c., (Silk Apron $1 50, 3 yds. Eibbon, aSOc, Coat and 
 Pants for self, $6.30, Hotel bill and Oranges for children, $1 50. 
 
 Labor Account — Paid cash for hh-ed hands in harvest field, $5. 
 
 Paid for setting shoes on horses, cash, $1 75. 
 
 Eepairing Horse Pake, $1 50. (Implement Account.) 
 
 Estimate /or the Monih : 
 Family Account — Milk, $1, 34 lbs. Butter, al5c. — 10 doz. Eggs, alOc, 
 
 4 pairs Chickens, a37^c. — Vegetables from Garden, $4 — 4 bush. Apples,, 
 
 a56c.; 1 bush. Plums, a|2 — Cash ibr Jane Holden's wages $4. 
 Horbe Team Account— 600 lbs. Feed, a$20— Field K pasture, $3 75. 
 Ox Team Account— 600 lbs. Feed, a$15— Field E pasture, $1 25— Field 
 
 C pasture, 1 25. 
 Dairy Accoinit — Field K pasture, $6 37 — Field E pasture $2 63. 
 Hog Account — 600 lbs. Feed, a$15 — They have had the run of stubble 
 
 this month. 
 Poultry Account — Run of stubble — no chai-ge. 
 
 *W1ieTi these items are taken directly from the field or garden to be sold or used, Produce Account is to be cred- 
 ited for them, and no entry made f^r the field whence gathered ; now, however, nl the rlose of the month, we go 
 bad; and ollect these items from tlie record, and debit Produce Account, and credit the fields which produced 
 them. Thisis done to avoid tiie inconvenience cf numerous little entries. But when these productions are stored, 
 instead of sold or used directly, Produce Account is at once debited and the fields credited. 
 
Cocliran's Agricultural BooJc-Keejnng. 27' 
 
 Sold and used as gathered, Produce Account No. 2 — from Orcliard B, 10 
 bush. Apples, a$l, 12 bush. aSTr^c., 4 bush. a56c. — from Garden A, | 
 bush. Plums, a$4, 1 bush. $2, Vegetables, $4. 
 
 September 2nd, 1857, 
 
 *Threshed the following and paid for the same in cash — Field H, 400 bush. 
 Wheat, a$4 per 100- Field 0, 260 bush. Barley, a|2 per 100.— Field J, 
 
 480 bush. Oats, a$2.50 per 100. 
 Produce harvested from Field H — 400 bush. Wheat, $1.15 ; Straw, $30 — 
 
 Field C, 260 bush. Barley, a60c.; Straw, $15- Field J, 480 bush. Oats, 
 
 aSOc; Straw, $27.50. 
 
 4th. 
 
 ■^Contracted with J. Mead & Co., to deliver 200 bush. Wheat in the course 
 
 of the month, a$l 25. 
 Delivered on the above contract, 40 bush. Wheat, a^l 25. 
 Bought Feed for cash, 1 ton, (2000 lbs.,) a$17. 
 Keceived cash for 1 ton Hay, (2000 lbs.,) a$10. 
 
 8th. 
 Sold for cash,. 50 bush. Potaioes, a50c., 27-2- bush. Apples, a62'|-c. 
 
 9th. 
 Delivered to J. Mead & Co., on contract, 80 bush. Wheat, $1 25. 
 Keceived of J. Mead & Co., on Wheat contract, $50. 
 
 i4TH. 
 
 Seed for Field G, 24 bush. Wheat, a$l 20. 
 
 16th. 
 Keceived cash for 25 bush. Apples, a|62-|c. 
 
 21sT. 
 Received cash for 80 bush. Barley, a62-|-c. 
 
 25th. 
 Delivered to J. Mead & Co., on contract, 80 bush. AVheat, a$l 25. 
 Keceived cash from J. Mead & Co., for bal. due on Wheat contract, $200. 
 Keceived cash for Bills Keceivable, (J. Stevens' note,) $28. 
 
 tThe Fields IT, 0, and J, are each charged with the cost of threshinsr. In this entry Produce Account is deljited 
 for Wheat and Straw, and Field H credited; and so with the other Fields. This may be made in three entries, 
 one for each Field, or in one entry, thus : 
 
 Produce Account No. 1 — From Field H, 
 
 400 bush. Wheat a.fl.lS 460 
 
 straw, 30—490 
 From Field C, 
 
 260 bus. Barley, a60c. 156 00 
 
 Straw, ]5 00—171 
 From Field D, 
 
 480 bush. Oats, a30c. 144 00 
 
 straw, 2T 50— ITl 50 
 
 832,50 
 
 $This entry is frequent with some farmers who contract to furnish Butter for the season. The contract is inserted 
 iu the book as in this case, and the person debited when deliverv is mad^.. aud credited as payment is received. 
 
28 CocliraiUs Agricultural Book-Keeping. 
 
 26th. 
 
 Keceived casli for 50 bush. Oats, a36c., 2400 lbs. Hay, a$10 — For young 
 Stock, 310 lbs. Beef, ab'c., liide, 60 lbs., a4c.— 500 lbs. Cheese, a9c., 
 200 lbs. Butter, a] 8c,— 30 doz. Eggs, alOc, 12 pair Chickens, a37ic. 
 
 Eeceived cash for the following prepared by the family — 2 bush. Dried Ap- 
 ples, a$1.25, 3 lbs. Stocking Yam, a$l. The children have sold Ber- 
 ries and received through the season $10, which they wish used for 
 winter Clothing. (Family Account Cr. for the whole.) 
 
 Bought for family Winter Clothing, Boots and Shoes, $16^ Shawl, Dress 
 and Kibbon for Mary Earl, $19.60, Dresses, Cloaks and Bonnet Trim- 
 mings for Jane, Ann, and Edward, $19.40, suit for self, $26, for Charles, 
 $21 30, 1 piece Shirting, $3.10, Fish, Salt and Groceries, $18.88. 
 Entertainment at Hotel, $1 75. 
 
 29th. 
 
 Received cash for 40 bush. Apples, a50c.j 50 bush. Potatoes, a40c. 
 
 30th. 
 
 Labor Account — paid for hired help in cash, $3.25, 
 
 Labor of Thomas Jones for 6 months, a$14. (Credit Jones and debit 
 Labor.) 
 
 Paid Thomas Jones on settlement of his account for 6 months, $79 90. 
 Paid for "I year's interest on $50, to T. Jones, $1.75. (Dr. Interest Acct.) 
 
 Purchase of Implements and repairs for cash, 2 Hoes, 50c. each, 2 Corn 
 Cutters, 37-^-c. each, repairing market wagon, $2 50. 
 Estimate for the Month : 
 
 Used and reserved for family— Milk, $1, 25 lbs. Butter, al6c., 125 lbs. 
 Cheese, a7c. — 15 bush. Apples, a33|c., 5 bush. Potatoes, aSOc— 15 doz. 
 Eggs, alOc, 10 pair Chickens, a30c. Paid cash for Jane Holden's 
 wages, $4. 
 
 Horse Team Account— 22 bush. Oats, aSOc, 1200 lbs. Play, a$S— From 
 Field E pasture, $2.50. 
 
 Ox Team Account— 500 lbs. Hay, a$8— 600 lbs. Feed a$15— From Field 
 E pasture, $1 75. 
 
 Dairy Account— From Field K pasture, $4 — Field E pasture, |4. 
 
 Hog Account— 800 lbs. Feed, a$15. 
 
 Poultry Account — Screenings from grain, $2. 
 
 Sold and used as gathered, Produce Account No. 2— From Field D No. 1^ 
 105 bush. Potatoes, a42c.— -From Orchard B, 105 bush. Apples, a53c. 
 
 October 1st, 1857. 
 
 "'••Paid cash for entry and Feed of Stock at Fair, and driving, $2 75. — 
 (General Expense.) 
 
 *The. langiiasTR us^d in rocoriiing the transactions from this time is varierl, so as to ensure a greater degree of skiU 
 on the pan of tlie student, and to enable him to mulce entries under any circumstances. 
 
Cochran^ s Agricultural Booh-Keeinng. 29 
 
 Paid casli for entertainment of self and family at Fair, $3 75. (Fam. Acct.) 
 Paid cash for 1 Mirror, $10, Table, f^8.50, 2 Ottomans, a|6.50, Kitchen 
 
 Furniture, $3.80 — Books and Stationery for winter school, |5.50. 
 Eeceived cash for interest on Mortgage on S, Barns' Clothing Works, $300, 
 
 a7 per cent, and instalment on Mortgage, $75. (Int. Account credited, 
 
 and Bills Keceivable for instalment.) 
 Bought for cash, 40 acres adjoining me, for a Wood Lot, a$10 per acre. 
 
 This lot designate N. (Debit Real Estate.) 
 Gathered from Field D No. 1, 456 bush. Potatoes into barn, pit and cellar, 
 
 estimated aSOc. 
 
 5tii. 
 Attended School Meeting. 
 
 9Tn. 
 Gathered from Field D No. 2, 24 loads Pumpkins, a$l. 
 Used for family,. 64 lbs. Mutton, a4c. 
 
 10th. 
 Gathered from Garden 5 bush. Onions, a60c.; 4 bush. Beans a$l; 200 Heads 
 
 Cabbage, al|c.; Beets, $2; Carrots, $1; 12 Winter Squashes, aGic. 
 
 IBtii, 
 Gathered from Orchard — 420 bush. Apples, a40c, 
 
 22iiD. 
 Gathered from Field D No 2 — 1246 bush. Corn in the ear, a20c.; Com 
 Fodder, $20. 
 
 25th. 
 Paid cash for hired hands, 26 days, $26. (Debit labor and credit cash.) 
 
 28th. 
 Gathered from Field D No. 3 — 638 bush. Ruta Bagas, al2G. 
 
 29th. 
 Sold for cash— 50 bush. Apples, a50c. 
 
 30th. 
 Paid cash for shoeing Horses, $1.75. 
 
 Gathered from Orchard 100 bush. Apples aSOc, of which I made 10 bbls. 
 Cider. (Treat one bbl. cider, as 10 bush, apples.) 
 
 Estimate for tlie Month : 
 
 Used and reserved for family — Milk, $1; 35 lbs. Butter, alSc. — 10 doz. 
 
 Eggs, al6c.; 6 pairs Chickens, a30c. — 25 bush. Potatoes, aSOc. ; 5 bush. 
 
 Turnips, al2c. — 30 bush. Apples, a40c. ; 4 bbls. Cider, a$3 ; Garden 
 
 stuffs, $13.73. Paid Jane Holden's wages, $4. Jane wishes to work for 
 
 ber board this winter and go to school. 
 Horse Team Account — I ton (1000 lbs.) Hay, a$8; 15 bush. Oats, a30c. — 
 
 pasture in Field K, $2.50. 
 
30 Cochran^ s Agricultural Booh-Keeping. 
 
 Ox Team Account — 4 loads Pumpkins, a^l — 400 lbs. Feed, a|15 per ton — 
 
 pasture in Field E, $2. 
 Dairy Account — 4 loads Pumpkins, a|l~Field K pasture, %5. 
 Hog Account — G loads Pumpkins, a$l— 20 bush. Meal, a50c. 
 
 November 3rd, 1857. 
 Sold for casli — 50 bush. Apples, a50c. 
 
 4th. 
 Sold for cash — 6 bbls. Cider, a$3.25; 20 bush. Apples, aSOc. 
 
 6th. 
 Sold for cash — 50 bush. Potatoes, a40c. 
 
 9th. 
 Sold for cash — 50 bush. Potatoes, a36c. 
 
 14th. 
 Sold for cash — 60 bush. Apples, a50c. 
 
 17th. 
 Sold for cash — 50 bush. Potatoes, a36c. 
 
 19th. 
 Sold for cash — 50 bush. Apples, aSOc. 
 
 28 th. 
 Sold for cash— 50 bush. Apples a45c.~G TurldeS; a|l ; 10 doz. Eggs, a20c. 
 
 31ST. 
 
 Deposited in J. McNair & Co.'s Bank, $200. 
 Estimate for the Month: 
 
 Family Account— 4 bush. Wheat, a90c.; 2 bush. Meal, a50c. Exchanged 
 Hbush. Wheat, a90c for 100 lbs. Buckwheat— Milk, $1; 20 ibs. But- 
 ter, al6c.~8 doz. Eggs, al6c., Turkeys and Chickens, $2.00—8 cords 
 fire Wood delivered from Wood Lot, a$1.25. 
 
 Paid cash on account, to Thomas Jones, $26. 
 
 Horse Team Accouut— f ton (1500 lbs.) ^Hay, a$7; 20 bush. Oats, a30c— 
 300 lbs. Shorts, a$15— pasturing in Field F, ^2. 
 
 Ox Team Account— 2 loads Pumpkins, a$l; 5 bush. Turnips, al2c— 8 
 bush. Meal, aSOc— pasturing in field E, $2. 
 
 Dairy Account — 30 bush. Turnips, al2T]c.; 2 loads pumpkins, a^l— pastur- 
 ing in Field K, $4. 
 
 Hog Account — 6 loads Pumpkins, $6 — 30 bush Meal, a50c. 
 
 Decebiber 2nd, 1857. 
 
 Sold for Cash— 2550 lbs. Hay, a^lO per ton. 
 
 4th. 
 
 Sold for cash— 2464 lbs. Hay, a$10. 
 
 8th. 
 
 Scattered over Orchard — 40 loads manure, al2c. 
 
Gocliran^s Agricultural Book- Keeping. 31 
 
 9tfi. 
 Sold for casli— 2482 lbs. Hay, a$10. Sold for cash— 2364 lbs. Hay, af lO. 
 
 18th. 
 Sold for casli— 60 biisli. Corn, a25c.— 20 doz. Eggs, a20c.; 4 Tarldes, a$l; 
 6 pairs Chickens, a45c. — 3 lbs. Stocking Yarn, ^1; 6 pairs Locks, aSOc; 
 S gallons Apple Butter, a62Jc. 
 Sold for cash — 60 bush. Corn, a22c. 
 
 22nd. 
 '''"Killing and marketing Hogs — Labor 5 days, a-"^!; Team 1 day, %1. 
 Sold for cash— 6 Pigs, 850 lbs., a$6; 4 Hogs, 1340 lbs., aS6.50. 
 Keserved for family— 2 Pigs, 260 lbs., a$5; 4 Hogs, 1250 lbs., a$6— cash 
 for Christmas Presents, $6.50. 
 
 29T1I. 
 For family — 12- bush. Y/heat a90c.; 4 bush. Corn, a50c. Paid cash for 
 200 lbs. Buckvdieat, $1.25 per 100 lbs. 
 
 31ST. 
 
 Estiraaiefor the Month : 
 
 Family Accour/c— Milk, |1; 14 lbs. Butter, al5c.— 6 doz. Eggs, aSc; Tur- 
 
 Ides and Chickens, $3.25.-5 cords Wood from Lot M, a$1.25. 
 Sheep Account — Pasturing 3 months from Field J, $12.50. 
 Young Stock Account — Pasturing from Wood Lot M for the season, $40 j 
 Hog Account — 32 bush. Corn, a40c. — 6 bush, small Potatoes, a25c. 
 Dairy Account — 1500 lbs. Hay a$7.50 — 40 bush. Turnips, al2c. — Pasturing 
 
 fiom Field B, $3. 
 
 January 1, 1858. 
 
 Eeceived of Thos. Arnold, 8 Horses to board for the winter, a75c. per week. 
 
 Eeceived of him a note for account of $50 — cash for interest, $2.63. 
 Eeceived of Eobert Woodgrove, 4 Oxen to board for the winter, a62|c. per 
 
 week each. 
 Deposited with J. McNair & Co., cash, $200. 
 We have taken a pair of Steers from Young Stock for a working team, 
 
 860. — (Ox Team No. 2, debtor ; Young Stock, creditor.) 
 
 9th. 
 Sold for cash— 3 Turkies, a$1.50; 5 doz. Eggs, a20c.— 140 lbs. Butter, a20c.— 
 
 Dried Fruit, $4. 
 Bought for cash— Pants for self, $4; Yest, $2; Pants for Charles, $3.50; 
 
 Cloth for family, $7.75; Groceries, $3.40. 
 
 21ST. 
 
 Used for family, 62 lbs. Mutton, a4c. 
 
 *The deWt to Hog Account for labor, presents an example in -whicli labor is entered in the Day Boolt ; hUherto 
 all such entries have been made to General Expense in the Time Table, but when the amount is consideralMe, one 
 such as this is preferable. 
 
32 Cochraris Agriculhiral Book-Keeping. 
 
 Paid casli for repairJpg sleigh and harness, and painting cutter, $7.25. 
 
 Deposited with J. McNair & Co., $100. 
 
 24th. 
 
 *Paid cash — my snhscription towards enlarging and repairing School House, 
 so that the cliildien may enjoy the advantage of an Academy in our own 
 district, instead of sending them abroad, deprived of family influences, 
 and at a much greater cost than would be necessary to secure equal 
 advantages at home, and render our own school adequate to the wants of 
 the neighborhood, $16. (Real Estate Dr.) 
 
 26tpi. 
 
 Eeceived cash for interest on Bills Receivable, (mortgage by S. Baker, 
 blacksmith,) $500, a7 per cent., and instalment due on the same, $100. 
 
 31ST. 
 
 Used for family— Milk, $1; 16 lbs. Butter, al5c.— 6 doz. Eggs, al5c., and 
 Fowls, $2—34 cords Wood, a$1.25. 
 
 Feed of stock for the winter will be recorded at the close of the month of 
 March. 
 
 February 2nd, 1S58. 
 
 Sold for cash— 25 bush. Corn, a50c. — 60 lbs. Butter, al6c.— S doz. Eggs. 
 al5c. 
 
 Drawn on Field H — 100 loads Manure, obtained by exchange of Straw, 
 $15. (Produce Account No. 1, has produced, and Field H costs.) - 
 
 20th. 
 
 Logs from Wood Lot M, have produced 5,000 ft. of fencing stuff and barn 
 boards, which I have brought home to be used on the premises. Value 
 of logs, |25 ; paid for sawing the same, $2.50 per 1000 ft. (Real Es- 
 tate is debtor to Wood Lot for the lumber, and to cash for sawing.) 
 
 23d. 
 
 Eeceived premiums awarded at the State Fair on Mare and Colt, ^10; and 
 on Cow and Calf, ^7.50. (Horse Account and Dairy are creditors.) 
 
 f Contracted with J. Tibbits for 5 tons Hay, to be delivered as soon as the 
 weather will permit, and at the same time delivered one load, 2630 lbs. 
 
 24th. 
 
 Delivered to J. Tibbits on contract, one load Hay, 2540 lbs. 
 
 28th. 
 
 Delivered to J. Tibbits on contract, one load Hay, 2365 lbs. 
 
 Used for family— Milk, ^1; 16 lbs. butter, al4c.— 8 doz. Eggs, al4c.; fowls, 
 $2— 11 cords Wood, a$1.25. 
 
 *"We debit Real Estate witUtbis subscription, because Ecal Estate is enhanced in value by all such improvements. 
 
 +This contract is kept in the form of a memorandum — no entry for value being carried out till the contract is 
 completed, See entry of the 7tli March. Each load is minuted, as delivered, in the Day-Book, and weigh scale 
 tickets kept for reference. 
 
Coch'aii's Agricultural Book-Keeping. 33 
 
 Maech 5th, 1858. 
 
 Eeceived casli from J. Tibbits for four loads of Hay, delivered according 
 
 to contract. Weight as per tickets, as follows : Feb. 23d, 2630 lbs.; 
 
 Feb. 24tli, 2540 lbs,; Feb. 28tli, 2365 lbs.; this day, 2450 lbs., a$10 
 
 per ton. 
 
 Yth. 
 
 Loaned on Mortgage, to Joseph Morris, $600, for which I have given him 
 my check on J. McNair & Co., for |500, and cash $100. This mortgage 
 covers neighbor Morris' farm and saw mill, for the improvement of Vvhich 
 he has taken this loan. Interest, a7 per cent. Principal to be paid in 
 four equal annual instalments, commencing March 7, 1860. 
 
 15th. 
 
 Paid interest on Widow Marsh's note, $235, a7 per cent., $16.45 (Interest 
 
 costs cash.) 
 
 16 th. 
 Sold for cash, 200 lbs. grained Maple Sugar, al3c. (Wood Lot M produ- 
 ces.)— 126 lbs. butter, a20c.— 20 doz. Eggs, a20c. 
 Keserved for family use, 236 lbs. Sugar, alOc; 15 gals. Molasses. a60c.; 
 
 1 bbl. Yinegar, 35 gals., alOc. 
 Paid cash for Clothing, $38.75; Groceries, $3.60— a piece of Sheeting, 40 
 yards, alOc. ; 1 piece of Toweling, 20 yards, al4c. (Sheeting and Tow- 
 eling are Furniture Account.) 
 
 28th. 
 Sold for cash — 30 bush. Apj^les, a50c.— 380 lbs. Butter, al5c. 
 
 29Tn. 
 Sold for cash— 4 Hams, 62 lbs., al2ic.; 100 lbs. Lard, al2|c. (These were 
 taken from family stores.) 
 
 31ST. 
 
 Used for family— Milk, |1; 16 lbs. Butter, a20c.— 15 doz. Eggs, al3c.; 
 Fowls, $2.50—6 cords Wood, a$1.25. 
 
 Feed of Stock for the Season : 
 Horse Team Account. — 3 Horses and Colt for 4 months, 5 tons Hay, (10,- 
 
 000 lbs.,) a$7.50; 60 bush. Oats, a30c.; Fodder, $5—10 bush. Potatoes, 
 
 aSOc— I ton (1500 lbs.) Feed, a$14. 
 Ox Team Account.— For 4 months, 4000 lbs. Hay, a$7; 60 bush. Corn 
 
 Meal, a45c.; Fodder, $5—60 bush. Turnips, al24c. 
 Dairy Account.— For 3 months, 8000 lbs. Hay, a$7; Fodder, $20— 180 bu. 
 
 Turnips, al2ic.— 1500 lbs. Feed, a$14— Pasturing 4 Calves in Field L, 
 
 in summer, $6 — Labor and Care of Dairy, $50. 
 Young Stock Account— For 3 months, 4000 lbs. Hay, a$6.50; Fodder, $8— 
 
 140 bush. Turnips, al2^c. 
 Sheep Account— For 3 months, 3000 lbs. Hay, a$6.50; Fodder, |5— 60bu. 
 
 Turnips, al2^c. 
 
34 Coclircm^s Agricultural Book-Xeejnng. 
 
 Ox Team Account, No 2— For 3 months, 2000 lbs. Hay, a$7; Fodder, $5— 
 
 46 bush. Turnips, al2|^c. 
 Hog Account — For 3 mondis, 30 bush. Corn, a40c. — Dairy, (milk and vv'hey' 
 
 for the year,) $10 — Field L, pasture during the summer, $16. 
 Eobert Woodgrove owes for board of 4 Oxen for 3 months, a62|-c. per week,. 
 
 $32.14. 
 Thomas Arnold owes for board of 8 Horses for 3 months, at 75c. per week, 
 
 $77.14. 
 Boarding Stock Account — Estimate for 3 months — 8 Horses- 14,000 lbs. 
 
 Hay, a$7; Fodder, $14; 4 Oxen, 5000 lbs. Hay, a$7; Fodder, $7-50. 
 Poultry Accounts — Feed for 6 months, 36 bush. Corn, a40c. 
 We credit Thomas Jones with the amount of his half years' wages, $84. 
 The family have performed labor and boarded the hands, and as they are 
 
 charged with household expenses, they ought now to receive a credit. 
 
 Let then, the balance or difference between the debits and credits of 
 
 labor be ascertained, and debit Labor Account, and credit Family Ac- 
 
 couni: wilh the same.* 
 Compute interest on all permanent and stock investments. The value of 
 
 Fields, &c., will be ascertained from inventory of March, 1857. Debit 
 
 the Family Account with the interest on house and lot and furniture ; 
 
 Implement Account with the interest on implements : the Field Acct. 
 
 with the interest on their respective values, and Eeal Estate Account 
 
 with interest on Lot N, $14 being interest from date of purchase. Barn 
 
 and Stables have no account opened, a.nd as Manure is of nearly the same 
 
 value, and is b}" many considered a fair equivalent for rent, let Manure 
 
 Account be debited w^ith the interest on the same. A number of entries 
 
 will thus be avoided. 
 Interest on Stock is as follows, their value varying from the inventory in 
 
 accordance with sale and purchase during the year : Horse Team, $18.90; 
 
 Ox Team, $8.40; Dairy, $22.05; Young Stock, $9.52; Sheep, $3.85; 
 
 Hogs, $5.32; Poultry, $1.26. 
 
 *No account is kept wuh Thomas or Mary Earl or their children, as it was deemed alike contrary to wise policy 
 and good morals, to distinguish between the interest of man and wife, and establish separate interests between ihg 
 members of the family, all of whose reunions should be regulated by the law of mutual dependence. Those v.' ho 
 prefer another course, can open accounts and treat themselves as hired hands. 
 
TIM EATABLES 
 
 For an explanation of the tables, and the method of entering tliero, see explanations at the commencement of 
 
 Day-Book transactions, page 23. 
 
 J- XJ isr S _ 
 
 
 
 
 E 
 
 
 
 
 
 
 C3 
 
 
 
 
 •a 
 
 
 Eh 
 
 
 B E M A K K S . 
 
 
 "3 
 
 o 
 
 H 
 
 
 K E M A K K S . 
 
 fi 
 
 f^ 
 
 ij 
 
 K 
 
 o 
 
 
 M 
 16 
 
 N 
 
 t-1 
 
 
 O 
 
 
 1 
 
 G 
 
 23< 
 
 1 
 
 1 
 
 Breaking up and Burning. 
 
 G 
 
 2 
 
 1 
 
 1 
 
 Breaking up and Marketing. 
 
 2 
 
 
 H 
 
 1 
 
 1 
 
 do do 
 
 -- 
 
 Gen. Ex 
 
 1 
 
 ^< 
 
 
 
 8 
 
 -- 
 
 2 
 
 V 
 
 K 
 
 do do 
 
 iV 
 
 G 
 
 2 
 
 1 
 
 1 
 
 Grubbing. 
 
 4 
 
 D 2 
 
 V 
 
 V 
 
 
 Cultiv.'ilina;. 
 
 -- 
 
 Gen. Ex 
 
 1 
 
 M 
 
 
 At Mill. 
 
 -- 
 
 G 
 
 2 
 
 1 
 
 1 
 
 lireakiiisx up. 
 
 J8 
 
 Il'l Esta 
 
 2 
 
 
 
 Boarding up Shed. 
 
 5 
 
 D 2 
 
 1 
 
 V 
 
 
 Cullixaliiit!:. 
 
 19 
 
 
 2}< 
 
 
 
 Laviug Stable Floor. 
 
 •- 
 
 G 
 
 2 
 
 1 
 
 1 
 
 lireakiiuj up. 
 
 20 
 
 -- 
 
 2 
 
 
 
 Kepairing Bins and Mow. 
 
 6 
 
 -- 
 
 H 
 
 K 
 
 
 Oultivatais and Hoeing, 
 
 21 
 
 
 
 
 
 
 7 
 
 
 
 
 
 
 2 
 
 G 
 
 'iy; 
 
 1 
 
 1 
 
 Breaking up and Grubbing. 
 
 S 
 
 Gen. Ex 
 
 I 
 
 
 
 Sheurmij Sheep, 
 
 2S 
 
 -' 
 
 Wr 
 
 1 
 
 1 
 
 do do 
 
 -- 
 
 D 2 
 
 2 
 
 
 
 Uoeinir Corn, 
 
 24 
 
 -- 
 
 \^ 
 
 K 
 
 l<f 
 
 do do 
 
 9 
 
 D 2 
 
 2 
 
 
 
 do 
 
 -- 
 
 Gen. Ex 
 
 1 
 
 y. 
 
 
 
 10 
 
 D 2 
 
 S 
 
 
 
 do 
 
 25 
 
 K 
 
 3 
 
 
 
 Mowing 
 
 11 
 
 G 
 
 ii4 
 
 1 
 
 1 
 
 Breaking up and Grubbing. 
 
 25 
 
 -- 
 
 3 
 
 
 
 Mowing and Eaking. 
 
 12 
 
 -- 
 
 v. 
 
 ^f 
 
 ¥ 
 
 do 1 
 
 ".-7 
 
 -- 
 
 a 
 
 
 
 do do 
 
 18 
 
 A 
 
 1 
 
 
 
 Gardening and 1 
 
 2S 
 
 
 
 
 
 
 -- 
 
 G 
 
 2 
 
 1 
 
 1 
 
 Breaking un. 1 
 
 29 
 
 D 1 
 
 3 
 
 % 
 
 
 Plowing and Iloeinsr Potatoes. 
 
 U 
 
 
 
 
 
 
 30 
 
 --" 
 
 2 
 
 
 
 do do 
 
 15 
 
 G 
 
 S 
 
 1 
 
 1 
 
 Breaking up and Grubbing. 1 
 
 "" 
 
 K 
 
 2 
 
 1 
 
 
 And getting up Hay. 
 
 J- TJ L IT 
 
 D 3 
 Gen. Ex 
 
 K 
 
 D 2 
 
 K 
 
 D 2 
 
 K 
 G 
 
 K 
 
 A 
 
 G 
 D 8 
 
 G 
 D 1 
 
 iDrawing Manure and Plowing 
 
 ISowint; Turnips, and 
 
 At Marlcet. 
 
 Chopping & repairing Impl's. 
 
 'All hands Celebrate. 
 
 JMowing 
 
 'Cultivaiins: Corn. 
 iMowingaiid Kaking. 
 
 Cultivating and Iloficg Corn. 
 { do do 
 
 Getting up Hay. 
 
 Dragging and 
 
 Cukivatnig. 
 
 Gardening and 
 
 Dragging & Burning Stumps. 
 
 "do do 
 
 And Thinning Turnips. 
 Hosing: Potatoes. 
 
 15 
 
 G 
 
 1 
 
 1 
 
 16 C 
 
 2 
 
 
 -- Gen. Ex 
 
 1 
 
 V 
 
 17 C 
 
 8 
 
 
 IS C 
 
 2K 
 
 
 19 
 
 
 
 20 H 
 
 4 
 
 
 2l| -- 
 
 IK 
 
 
 22, Gen. Ex 
 
 IK 
 
 
 2S 
 
 U 
 
 3 
 
 
 24 
 
 -- 
 
 3 
 
 
 15 
 
 C 
 
 3 
 
 1 
 
 26 
 
 
 
 
 27 
 
 D a 
 
 2 
 
 
 2S 
 
 J 
 
 2 
 
 
 -- 
 
 Gen. Ex 
 
 K 
 
 
 29 
 
 J 
 
 3 
 
 
 RO 
 
 H 
 
 2 
 
 1 
 
 -- 
 
 J 
 
 1 
 
 
 81 
 
 -- 
 
 3 
 
 
 Diagging & Burning Stumps, 
 Ci'adiiiig Barley. 
 At Market. 
 
 Cradlhig and Eaking Barley, 
 do Finished. 
 
 Harvesting Wheat, 
 
 do do 
 
 ("horing. 
 Harvesting Wheat. 
 
 do do 
 
 Drawing Barley. 
 
 Hoeing Turnips. 
 Cradling Oats. 
 Butchering Sheep. 
 Harvestin;; Oa's. 
 Drawing in Wheat. 
 Hur'^esiing Oals. 
 do I'o. 
 
 .A.TJ O- tJ S T 
 
 1 
 
 H 
 
 2 
 
 
 " 
 
 J 
 
 1 
 
 
 2 
 
 
 
 
 3 
 
 H 
 
 4 
 
 1 
 
 4 
 
 F 
 
 IK 
 
 
 -" 
 
 Gen. Ex 
 
 1 
 
 
 5 
 
 F 
 
 3 
 
 
 6 
 
 -- 
 
 3 
 
 
 7 
 
 J 
 
 4 
 
 1 
 
 8 
 
 F 
 
 4 
 
 1 
 
 9 
 
 
 
 
 10 Gen. Ex 
 
 2 
 
 IK 
 
 n 
 
 F 
 
 3 
 
 
 12 
 
 -- 
 
 8 
 
 
 13 
 
 -- 
 
 3 
 
 
 14 
 
 -- 
 
 3 
 
 1 
 
 15 Gen. Ex 
 
 3 
 
 1 
 
 16 
 
 
 
 
 17 
 
 F 
 
 4 
 
 1 
 
 IS 
 
 G 
 
 2 
 
 1 
 
 -- 
 
 Eeal Es. 
 
 1 
 
 
 [Getling up Wheat. 
 jCutting Oats. . 
 
 1 Drawing in Wheat. 
 
 Mowing! 
 J4 Getting ui> Wood. 
 
 :Mowing and Eaking Hay. 
 
 I do do 
 
 1 [Drawing in Oats. 
 1 I do Hay. 
 
 At Market and Mill. 
 Haying. 
 
 do 
 
 do 
 
 do 
 Working on Eoad. 
 
 1 Drawins in balance of Hay. 
 1 jPlougliing. 
 
 Istum'ping in Follow. 
 
 19, G 
 
 
 1 
 
 --jEealEs. 
 
 1 
 
 
 20 G 
 
 2 
 
 1 
 
 --lEealEa. 
 
 1 
 
 
 21 G 
 
 1 
 
 1 
 
 "iGen.Ex 
 
 2 
 
 
 221 G 
 
 1 
 
 K 
 
 --iRealEs. 
 
 1 
 
 
 23 
 
 
 
 24 
 
 
 
 25 
 
 
 
 261 G 
 
 2 
 
 1 
 
 --EealEs. 
 
 1 
 
 
 27 G 
 
 1 
 
 K 
 
 - - Eeal Es. 
 
 2 
 
 
 28 G 
 
 2 
 
 1 
 
 --Gen. Ex 
 
 1 
 
 K 
 
 29, 
 
 
 
 80 
 
 
 
 81 H 
 
 6 
 
 2 
 
 1 Ploughing. 
 
 Liiylng up Fence. 
 1 Ploughing. 
 
 Laying up Fence. 
 
 Ploughing. 
 1 At Work on the Eoad. 
 }i Ploughing. 
 
 Laying up Fence. 
 
 Exchanged Threshing. 
 
 j do do 
 
 1 Ploughing. 
 
 Laying Fence. 
 }i Ploughing. 
 
 Laying Fence. 
 1 Plqugiilng. 
 
 Exchanged Threshing. 
 I do do 
 
 jThreshing Wheat. 
 
36 
 
 Cocliran^s Agricultural Book-Keeping. 
 
 S E 1= T B Is/L B B I^ _ 
 
 1 II 
 
 ••i c 
 
 2 J 
 8 H 
 
 4 J 
 
 5 Prod. 1. 
 "" KealEs. 
 
 6 I 
 
 7 B ,^ 
 -- D 1. ! 2 
 
 8 Prod. 2. 2 
 
 9 KealEs. 3 
 
 10 Prod. 1. 1 
 -- Prod. 2. 1 
 -- EealEs. 1 
 
 11 B , 5 
 -- D 1. 2 
 
 12 Prod. 1. ! 2 
 -- Gen. Ex 1 
 
 13 I 
 
 14 G I 3 
 l.-i -- I 2 
 16 -- I 2 
 
 =3 I >A 
 
 m 
 
 KEMARKS. 
 
 S 2 
 
 i 
 
 /3 
 
 CI 
 
 
 K E M A K K S . 
 
 
 fi. ^ 
 
 1-1 
 
 HH 
 
 O 
 
 
 Threshing Wheat. 
 
 n G 
 
 1 
 
 1 
 
 
 Dragging and 
 
 do Barley. 
 
 -- Gen. Ex 
 
 2 
 
 
 1 
 
 Gettins: up Wood. 
 
 do Oats. 
 
 IS G 
 
 1 
 
 K 
 
 
 Plounjliing out water furrows, 
 
 Cleaning up Wheat, 
 
 -- Gen. Ex 
 
 2 
 
 
 1 
 
 Ami at work on road. 
 
 , do Oats. 
 
 19 Prod. 1. 
 
 1 
 
 1 
 
 
 At Marlccl with Wheat, 
 
 ! At Market witli Wheat. 
 
 -- Gen. Ex 
 
 1 
 
 V 
 
 
 And at Mill. 
 
 Lavmg Fence. 
 
 1' 
 
 ■ 
 
 
 
 
 
 21 Gen. Ex 
 
 K 
 
 
 
 Butchering Steer, 
 
 Gathering Apples. 
 
 - - Keal Es. 
 
 2 
 
 
 
 And Fencing Follow. 
 
 iDia^aing Potaioes. 
 
 22 Prod. 1. 
 
 1 
 
 1 
 
 
 At Market with Barley. 
 
 !At Mar. with Potatoes & Apis. 
 
 -- Gon.Ex 
 
 1 
 
 K 
 
 
 do do 
 
 ILavingup Fence. 
 
 23 D 2 
 
 2 
 
 
 
 Cutting Corn. 
 
 iAt Market witli Hay. 
 
 '" Gen. Ex 
 
 1 
 
 
 V. 
 
 Fencing Stacks. 
 
 do do Oats. 
 
 24 D 2. 
 
 3 
 
 
 
 Cutting Corn. 
 
 iLaving Fence. 
 
 25 D 1. 
 
 1 
 
 
 
 Digging Potatoes. 
 
 ! Gathering Apples, and 
 
 -- D 2. 
 
 1 
 
 
 
 (;utting Corn. 
 
 Digging Potatoes. 
 
 26 B 
 
 2 
 
 
 
 Gathering Apples. 
 
 At Market with Potatoes and 
 
 -- Prod. 2. 
 
 1 
 
 1 
 
 
 Marketing. 
 
 Apples— Choring. 
 
 2T 
 
 
 
 
 
 I 
 
 2S Prod. 1. 
 
 2 
 
 1 
 
 1 
 
 Marketina;. 
 
 Sowing Wheat and Dragging. 
 
 -- Gen. Ex 
 
 1 
 
 
 
 Measuring up Grain. 
 
 do do do 
 
 29 Prod. 1, 
 
 2 
 
 1 
 
 1 
 
 Marketing Wheat. 
 
 Dragging. 
 
 30 
 
 2 
 
 1 
 
 1 
 
 do do 
 
 O O T O B E K,- 
 
 D 1 I 1% I Digging Potatoes. 
 B 3 X ' Galhermg Apples. 
 "Is K do do 
 
 B 
 
 A 
 
 D2 
 
 Prod. 1. 
 
 B 
 
 D2 
 
 Digging Potatoes. 
 
 do do 
 
 do do 
 
 do do 
 
 do do 
 
 Gathering Apples. 
 
 do Garden Stuffs. 
 
 Husking Corn. 
 At Mill with Corn. 
 Gath. Apples & at Cider Mill. 
 Husking Corn, 
 do do 
 
 D2 
 
 161 
 171 
 18 
 19| 
 20i 
 2i! 
 22 
 23' 
 24 i 
 25i 
 26 
 2T, 
 28' 
 
 29 Prod. 2 
 -- Prod. 1 
 
 30 -- 
 
 31 B 
 
 D2 
 
 D3 
 
 D2 
 
 D3 
 D3 
 
 H 
 
 1 
 1 
 
 Husking Corn. 
 I do do 
 
 j do do 
 I do do 
 Gathering Turnips. 
 Husking Corn. 
 
 do do 
 Gathering Turnips. 
 
 do do 
 
 do do 
 
 do do 
 
 At Market with Apples. 
 Shelling Corn. 
 At Miirwith Corn. 
 Cider from Mill. 
 
 
 
 TT ^7 B 
 
 ivr B E PI. 
 
 
 1 ! 
 
 
 16 E 
 
 1 ; l>i 
 
 
 Breaking Up. 
 
 2 M 1 2 
 
 1 
 
 Getting vip Wood. | 
 
 --Prod. 2 
 
 %' 
 
 Preparing for Market. 
 
 3 Prod. 2 1 1 
 
 1 
 
 !At Market with Apples. 
 
 IT -- 
 
 1 
 
 1 
 
 IMarketing Apples. 
 
 4 - ! 2 
 
 W. 
 
 Marketing Cider and Apples. 
 
 -- M 
 
 1 
 
 
 j Chopping. 
 
 5 Gen. Ex 1 
 
 
 Choring. 
 
 IS 
 
 IM 
 
 y>. 
 
 Getting up Wood & Chopping. 
 
 6 Prod. 2 1 
 
 1 
 
 jMarketing Potatoes. 
 
 19 Prod. 2 1 
 
 1 
 
 Marketing Apples. 
 
 Ti M 11 
 
 'X 
 
 Getting up Wood. 1 
 
 -- M 
 
 1 
 
 
 i Chopping. 
 
 8' i 
 
 
 j 
 
 20 E 
 
 1 
 
 \H. 
 
 
 Breaking Up. 
 
 9 Prod. 2 i 1 
 
 1 
 
 iMarketing Potatoes. 
 
 21 
 
 X M 
 
 
 do do 
 
 10, E i 1 
 
 \H 
 
 iBreaking Up. 
 
 22 
 
 
 
 
 
 --: M i 1 
 
 
 IChopping Wood. 
 
 '.3 E 
 
 1 
 
 ^H 
 
 
 Breaking Up. 
 
 11 E : 1 
 
 \U 
 
 iBreaking Up. | 
 
 24 
 
 1 
 
 ^M 
 
 do do 
 
 -- Ml 
 
 
 IChopping. 
 
 25 M 
 
 IM 
 
 
 Splitting Kails. 
 
 12 E 1 
 
 IV 
 
 Breaking Up. 
 
 26 
 
 
 
 iThanksgiving. 
 
 "Gen. Ex H 
 
 
 Chorinff. 
 
 27 Prod.l 
 
 2 
 
 
 Shelling Corn. 
 
 13 E j 1 
 
 \Y 
 
 iBreaking Up. 
 
 28 Prod. 2 
 
 1 
 
 1 
 
 Marketing Apples. 
 
 14 Prod. 2 2 
 
 M.< 
 
 iMarketing Apples. 
 
 1 29 
 
 
 
 I 
 
 15' 1 
 
 
 \ 
 
 1 30 E 
 
 1 
 
 1}4' Breaking Up. 
 
 In August, work was exchanged in threshing for neighbors, and no account charged, as the work was to be 
 returned, and when so returned, was designed to be charged to the appropriate accounts. Thus, we find in Sep- 
 tember, the work is returned, and at tiiat time is charged in threshing the grain. 
 
 In December 21st, work is done in killing and marketing hogs, which might have been charged to General 
 Expense, but to show the method of making u Labof charge to an account not found in the Time-Table, it is made 
 in the Day-Book, and thus the Hog account is debited, instead of General Expense. 
 
CocJirari's Agricidtural Book-Keeping. 
 
 
 
 
 
 
 ID B 
 
 a B 1\^ B E H. 
 
 
 
 
 
 
 
 £ 
 
 i 
 
 
 
 1 
 
 
 F 
 
 c 
 
 
 
 
 
 
 a 
 
 
 
 [ 
 
 
 
 
 
 o 
 
 2 
 
 o 
 
 t- 
 
 H 
 
 E E M A R K 3 . 
 
 
 si 2 
 
 
 
 
 
 H 
 
 K E M A K K S . 
 
 
 a 
 
 
 X 
 
 
 
 
 
 
 
 
 p 
 
 1 
 
 u< 
 
 
 W 
 
 
 
 
 IS 
 
 f^ 
 
 
 ^ 
 
 
 
 
 E 
 
 1 
 
 l(i 
 
 
 Brenkiii!?. 
 
 
 Prod. :. 
 
 1 
 
 1 
 
 
 Marketing Corn. 
 
 -- Gen. Kx 
 
 'a 
 
 
 
 1 hi)i-iiiii. 
 
 
 19 
 
 
 
 
 
 2 Pr.d. 1. 
 
 1 
 
 1 
 
 
 Miirkeiing Hay. 
 
 
 21 Prod. 1. 
 
 1 
 
 1 
 
 
 Marketing Corn. 
 
 3 M 
 
 % 
 
 
 
 Ch >])piii!;. 
 
 
 M 
 
 1 
 
 
 
 Spliltiiig l:ail.<. 
 
 4 Prod. 1. 
 
 1 
 
 1 
 
 
 MarkL'ting llav. 
 
 
 2 
 
 
 
 
 l)ay Book Enrrv. 
 
 5 
 
 
 
 
 
 
 22 
 
 
 
 
 do do 
 
 6 P, 
 
 3 
 
 1 
 
 
 Manuring Orchard. 
 
 
 2:3 Real Es. 
 
 2 
 
 
 
 Fitting up Sliedund Stables. 
 
 7 - 
 
 1 
 
 ii 
 
 
 do do 
 
 
 241 -- 
 
 2 
 
 
 
 d.T do 
 
 s -- 
 
 2 
 
 T 
 
 
 do do 
 
 
 2.">! 
 
 
 
 
 rhri.stnias. 
 
 9 Prod. 1. 
 
 1 
 
 1 
 
 
 Marketiiiff Ihiy. 
 
 
 26 Prod. 1. 
 
 2 
 
 1 
 
 
 Marketing Straw. 
 
 1(» 
 
 
 1 
 
 1 
 
 
 do do 
 
 
 27; 
 
 
 
 
 
 11 
 
 M 
 
 l 
 
 
 
 Pplittiiig Itails. 
 
 
 2S Gen. Ex 
 
 1 
 
 I 
 
 
 At Mill. 
 
 Vi, 
 
 
 
 
 
 
 
 29 
 
 11 
 
 1 
 
 1 
 
 
 Ura« ing Manure. 
 
 18 
 
 E 
 
 1 
 
 '■% 
 
 
 Breaking lu). 
 
 
 S' 
 
 -- 
 
 
 ij 
 
 
 do do 
 
 J4 
 
 
 1 
 
 \'i 
 
 
 do 
 
 
 
 M 
 
 1 
 
 V 
 
 
 Getting up Wi'od. 
 
 15 
 
 
 1 
 
 ■ i 
 
 
 do 
 
 
 H 
 
 H 
 
 1 
 
 1 
 
 
 Drawing .Manure. 
 
 115 
 
 -- 
 
 I 
 
 1'-$, 
 
 
 do 
 
 
 -- 
 
 Gen. Ex 
 
 1 
 
 V 
 
 
 Marketing I'oultry. 
 
 IV 
 
 -■ 
 
 1 
 
 I'i 
 
 
 do 
 
 
 
 
 
 
 
 
 
 
 
 
 
 j-^^isrxj^^Ti^sr. 
 
 
 
 
 1 
 
 
 
 
 New Year's dav. 
 
 17 
 
 
 
 
 
 U 
 
 II 
 
 1 
 
 1 
 
 lOrawing Manure. 
 
 18 n 
 
 1 
 
 1 
 
 
 Drawing Manure. 
 
 8 
 
 
 
 
 1 • 
 
 --' M 
 
 '4 
 
 
 
 Chop])ina. 
 
 4 
 
 M 
 
 2 
 
 
 1 Chopping & gettingup Wood. 
 
 19 Prod. 1 
 
 2 
 
 
 
 Sliell no; Corn. 
 
 5 
 
 -- 
 
 1 
 
 
 H do do 
 
 2 1 M 
 
 2 
 
 
 
 hoppin;;. 
 
 6 
 
 -- 
 
 IK 
 
 
 1 do do 
 
 21 Gen. Ex 
 
 1 
 
 '4 
 
 
 Marketing. 
 
 7 
 
 
 2 
 
 
 Cliopping. 
 
 -| M 
 
 1 
 
 
 
 Chopping. 
 
 8 
 
 -- 
 
 1 
 
 
 1 Getting up Cord Wood. 
 
 22 1 M 
 
 m 
 
 
 1 
 
 Getting up Cord Wood. 
 
 9 -- 
 
 1 
 
 
 1 
 
 do do 
 
 2.3; II 
 
 1 
 
 1 
 
 
 Drawing Manure. 
 
 -Gen. Ex 
 
 1 
 
 ),< 
 
 
 Marketing Butter, &c. 
 
 24! 
 
 
 
 
 
 10 
 
 
 
 
 
 
 2.T 
 
 M 
 
 H 
 
 
 
 CIu)pping. 
 
 11 
 
 II 
 
 1 
 
 1 
 
 
 Drawing Manure. 
 
 2ii 
 
 M 
 
 1'.. 
 
 
 1 
 
 do and drawing. 
 
 1 
 
 
 '.^ 
 
 H. 
 
 
 do do 
 
 27 
 
 II 
 
 1 
 
 I 
 
 
 Drawing Manure. 
 
 Vi 
 
 M 
 
 2 
 
 
 
 Cliopping Cord Wood. 
 
 2Sl ]I 
 
 1 
 
 1 
 
 
 do do 
 
 U 
 
 
 2 
 
 
 
 do do 
 
 29; n 
 
 '2 
 
 /a 
 
 
 do do 
 
 16 
 
 -- 
 
 1 
 
 
 
 do do 
 
 *)! M 
 
 I'j 
 
 
 
 Chopping. 
 
 IG 
 
 II 
 
 1 
 
 1 
 
 
 Drawing Manure. 
 
 =31 ! 
 
 
 
 
 
 
 
 
 
 
 ^'EBT?,XJA.I?,-Y. 
 
 
 
 
 1| H 
 
 % 
 
 5< 
 
 
 Drawing Manure. 
 
 14 
 
 
 
 
 
 2 Prod.l 
 
 
 1 
 
 
 Marketing Corn. 
 
 1.5 
 
 
 
 
 Storms, -Jones Alwent, 
 
 -- 
 
 M 
 
 
 
 
 Clioppini:. 
 
 16 Prod. 1 
 
 1 
 
 1 
 
 
 Marketing Corn. 
 
 8 
 
 11 
 
 y-, 
 
 )'i 
 
 
 Drawing Manure. 
 
 17, M 
 
 1 
 
 1 
 
 
 Di awing stuflf from Mill. 
 
 -- 
 
 M 
 
 !-a 
 
 
 
 ( hopn ng. 
 
 8 -- 
 
 1 
 
 1 
 
 
 d.. do 
 
 4 H 
 
 
 1 
 
 
 Drawing Manure. 
 
 19 -- 
 
 K 
 
 %. 
 
 
 do do 
 
 5 
 
 M 
 
 
 
 
 Cliopping. 
 
 20 
 
 1 
 
 
 
 Chopping. 
 
 ft 
 
 -- 
 
 1^2 
 
 
 1 
 
 do and Drawing 
 
 21 
 
 
 
 
 
 7 
 
 
 
 
 
 
 22 M 
 
 1 
 
 
 
 Chop])in£:. 
 
 8 
 
 M 
 
 1 'i 
 
 1 
 
 1 
 
 Drawing Logs to Mill. 
 
 28 Prod. 1 
 
 1 
 
 1 
 
 
 Marketing Hay. 
 
 91 -- 
 
 y. 
 
 1 
 
 I 
 
 do do 
 
 i 24 -- 
 
 1 
 
 1 
 
 
 do do 
 
 10 -■ 
 
 1 's 
 
 1 
 
 1 
 
 do do 
 
 2.5 M 
 
 1 
 
 'A 
 
 
 Buckets & Kettl'S to S. Rush. 
 
 11 
 
 '.j 
 
 y. 
 
 
 do do 
 
 ■6 
 
 
 
 
 Storms, .Jones not at work. 
 
 12 Prod. 1 
 
 
 
 
 Shelling Corn. 
 
 27, M 
 
 \y. 
 
 
 
 Fitting up in Sugar Bush. 
 
 131 -- 2 
 
 I'i 
 
 
 
 Assorting Apples. 
 
 28 
 
 
 
 
 
 ]VE -A. T^ O H. 
 
 1 
 
 Prod. I 
 
 1 
 
 1 
 
 
 Marketing TIay. 1 
 
 17 Gen. Ex 
 
 1 
 
 '■.- 
 
 
 At Mkt. with Sugar & Butter 
 
 2 
 
 M 
 
 2 
 
 
 
 Tapping Trees, &c.. \ 
 
 -- 
 
 II 
 
 2 
 
 1 
 
 1 
 
 Drawing Manure. 
 
 3 
 
 -- 
 
 2 
 
 H. 
 
 
 do and tending Buckets 
 
 IS 
 
 Prod. 2 
 
 1 
 
 1 
 
 
 M.-irkeliiiu; A]i]iles 
 
 4 
 
 -- 
 
 2 
 
 %. 
 
 
 Boiling and T. nding. 
 
 -- 
 
 -- 1 
 
 1 
 
 
 
 Attending to llav and Grain. 
 
 5 
 
 Prod. 1 
 
 1 
 
 1 
 
 
 Marketing llav. 
 
 19 
 
 H 
 
 1 
 
 y. 
 
 
 Drawing & Spre.-id'g Manure. 
 
 — 
 
 M 
 
 2 
 
 H 
 
 
 Boiling and Tending. 
 
 20 
 
 B 
 
 I'i. 
 
 
 
 Pruninir Orchard. 
 
 6 
 
 -- 
 
 2 
 
 ^2 
 
 
 do do 
 
 21 
 
 
 
 
 
 
 7 
 
 
 
 
 
 
 22 
 
 n 
 
 •2 
 
 1 
 
 
 Spreading Manure, and 
 
 8 
 
 M 
 
 2 
 
 K 
 
 1 
 
 Drawing W"Od and 
 
 23 
 
 
 2 
 
 1 
 
 
 Plowiner Tor Polafoes 
 
 9 
 
 -- 
 
 2 
 
 y, 
 
 
 Tending and Sugaring. 
 
 v:4 Prod. 2 
 
 2 
 
 
 
 Openina; Pit ifeassor. Potatoes. 
 
 10 
 
 II 
 
 •1 
 
 1 
 
 1 
 
 Drawing Manure. 
 
 25 H 
 
 2 
 
 1 
 
 
 Spread. M & plow, for I'ota'a 
 
 11 
 
 -- 
 
 1 
 
 y-, 
 
 >, 
 
 do do 
 
 26 Prod. 1 
 
 2 
 
 
 
 Shelling Corn. 
 
 -- 
 
 M 
 
 1 
 
 % 
 
 
 Tending Suarar. 
 
 27 Keal Es. 
 
 2 
 
 
 
 Fencing 
 
 12 
 
 -- 
 
 1 
 
 *5 
 
 
 do do 
 
 28 
 
 
 
 
 
 13 
 
 It 
 
 1 
 
 K 
 
 K 
 
 Drawing Manure. 
 
 29 Prod. 2 
 
 1 
 
 1 
 
 
 Marketing Potatoes. 
 
 14 
 
 
 
 
 
 
 30. -- 
 
 1 
 
 1 
 
 
 do Apples. 
 
 1.^ 
 
 M 
 
 IK 
 
 
 
 Susaring otf. 
 
 ■31 1 
 
 
 
 
 Taking Stock and bal. Books. 
 
 16 
 
 "" 
 
 2 
 
 
 
 Boili'g for Molasses & Vineg'r 
 
 ' 
 
 
 
 
 
THE STUDENTS' KEY TO TIME-TABLE. 
 
 In this is presented from Time-T;iLle, work for each month from June to March — the amounts 
 to the dehits of the Fields, &c., and the credit of Labor and Team. The accounts are separated 
 by a period, and Labor, Horse Team and (;)x Team, foHow in order, separated hj a dash. 
 
 June 30.— A, 1. D No. 1, 5— J-. D No 2, IIV— 1}. G, 30—121—12^ K, 11—1. Gen. Ex , 4 
 
 —Ik Real Es., 6*. CredU—L;i\>ov, 69; II. Team, 16|-; Ox team, 12i. 
 July 31.— A, 1. C, 10-J— 1. D No. 1, l.}. T> No. 2, 7—14-. D No. 3, 8— H— 1. G, 5-4. IT, 
 
 131 — 1. J 8. K, 11—1—2 Gen Ex., 4^1 Credit— La\.ov 70 ; H. Team, 11 ; Ox Team, 3. 
 Auffust 31.— F, 2*7*— 3— 2. G, 13—7—6. IT, 12—3—1. J, 5—1—1. Gen. Ex., 9— 3_1.5„ 
 
 Real Es., 7 Credit— Lahor, 1U; II. Team, 17 ; Ox Team 11.}. 
 September 30.— B. 3.^. C, 3—1. I>, No. 1, 5. 0. No. 2, 6. G, 9-41^—3. II, 6—1. J, 9—2. 
 
 Prod. 1, 13— 7— 6. Prod. 2, 4—3 .K Gen. Ex., 9i— 1—2.}. Real Es., 7. Credit— Labor, lii; 
 
 II. Team, 20; Ox Team, lU. 
 October -A. Ik B, 15— 3. I) No. 1, 26}-— 2 D No. 2, 40— 2 D No. 3, 18— 3. Prod. 1, 4— 
 
 2. Prod. 2, 1—1. Credit -Labor, h)()] 11 Team 13. 
 November.— E, 9^ — 14^ M. 10—2. Prod. 1, 2. Prod. 2, 10^ — 9. Gen. Ex., Ik Credit— La- 
 bor, 33}; n. Team, 25 J. 
 December;— B, 5—21. E, 6—9. H, 2-}— 2}. TVI, 5} — }. Prod. 1, 8—7. Gen. Ex., 2}— U. 
 
 Real Es., 4. Credil— Labor 33}: H. Team 23. 
 January— n, 8—8. 11,22} — 0—6}. Prod. 1,2. Gen. Ex., 2—1. Credit— Labor, 34| ; H. 
 
 Team, 9; Ox Team, 6}. 
 February.— H, 2^—2-}. M, 17— 61— 4}- Prod. 1, 5—4. Prod. 2, 1}. Credit— Labor, 25| ; IL 
 
 Team," 12|; Ox Team, 4^. 
 March.— B, 1}. H. 13— 6,}— .3. M, 19}— 4—1. Prod. 1, 5— 2. Prod. 2, 5— 3. Gen. Ex., 1—^. 
 
 Real Es., 2. Credit — Labor, 47; 11. team, 16; Ox Team, 4. 
 
 ERRATA IN TIME-TABLE. 
 
 June 6. — G, sliould read D No. 2. July 11. — K, Cultivating, should read, Getting up Hay. 
 July 14— i> No. 3, 1 of Horse, should be (J. J^m'?/ 30.— H, 1 of Ox, should be omitted. Bept. 10. 
 Prud. 2, Oats should be Apples. 
 
 SUPPLEMENT TO DAY-BOOK. 
 
 The following entries at t!ie close of March were omitted : 
 I have taken from Young Stock, two Heifers that come in this spring, and transferred them to 
 
 Dairy. Value, S25 each. 
 The Dairy has produced 4 Calves, $26 ; and Horse Team has produced a Colt, Soo, and both ar« 
 
 transferred to Young Stock. 
 
 The following Stock have cost Labor in tending and feeding, and must be debited for the same* 
 and Xaior credited : Ox Team No. 1, which has been stabled for feeding, $G; Young Stock, 
 S2.50; Ciheep, |)4.50; Hogs, $10.40; Boarding Stock, $8; Poultry, $7.60. 
 
 ERRATA IN INVENTORY 
 1857 — Inventory of Produce 2 — 30 bush. Turnips, should be 35 bush. 
 
 value should be $70 15 
 
 " Avails of James Earl should be - - - . - 8633 95 
 
 ERRATA IN DAY-BOOK. 
 Avril 24 — Mary Earl's Acct. for the month should be dated 30th. 
 Sept. 8.-27} bush. Ajjplcs a62}e., sliould be 25 bush. a6S|. 
 Oct. 30. — Family Estimate, Garden Stuffs should be $13.75. 
 
THE LEDGE P. 
 
 The Ledo;er is the general repository of accounts, and to this, they must 
 all be carried. The Day-Bouk and Time-Table are only auxiliaries, used 
 for the purpose of ordering and condensing the entries, so that they may 
 be ])nsted with accuracy and facility; without them, the farmer would find 
 the business of kee[)ing his accounts, both tedious and perplexing, but the 
 Ledgf^r being the most important book, too much care cannot be taken in 
 posting to it, that no wrong entry be made, and that all debits be carried 
 to the left side of the account, and all credits to the right. 
 
 The Inventory being made out, the business of posting commences. It 
 is customary and convenient, to open the accounts in their Inventory order, 
 but in this book, they are arranged to accommodate the size of the page. 
 
 When new accounts appear in the Day-Book, they are opened also in 
 the Ledger ; thus. Ox Team No, 1, is bought, and No. 2 taken from Young 
 Stock, and business transactions take place with McNair & Co., and these 
 become Ledger accounts. 
 
 After the entering of the Inventory, the daily transactions recorded in 
 Day-Book and Time-Table, are posted in their debit and credit form, with 
 such brief explanations as will give a general understanding of them, with- 
 out the trouble of refering back to the original records. These entries 
 should be made weekly from the Day-Book, and monthly from the Time- 
 Table, that they may not inconveniently accumulate. In April and May 
 of this Ledger, examples are given of the correct manner of making them 
 and the transactions of the remaining months are merely posted in month- 
 ly amounts for the reason already assigned in page 23. 
 
 Whenever you have posted your accounts from Day-Book or Time Table, 
 turn back and examine your work, and be careful to observe that the cor- 
 responding values in each transaction have been entered, remembering that 
 ths^ one is always debtor and the other creditor, and that these are ahuays 
 equal to each other. Still further to prove the accuracy of the work, and to 
 see that no mistakes have occurred in posting, a trial balance is taken at 
 the close of the month. For this purpose the debits and credits of each 
 account on the face of Ledger are added up, and the amounts transferred to 
 
40 Cochrans Agricultural Bool-- Keeping. 
 
 a pag;e in tlie Blank Book prepared with special rulings for this pnrposo. 
 See example on pa<:>;e 15. The design of this is to see that there is a debit 
 lor every credit, for it is obvious where tliis is the case, the i^um total of the 
 debits will equal the sum total of the credits, and when these amounts are 
 not the same, tlie Ledger must be compared with the Day-Book and Time- 
 Table for the correction of the error. 
 
 Cash. — This a( count being posted to, from time to time, as money is 
 received or \)nh\ out, answers the ])urpose of a Cash-Botk ; the debit side 
 showing the amount received, and the credit side the amount ])aid out; 
 tlie dift'erence between the two when the account is correct, will always be 
 the same as the amount of Cash on hand. 
 
 Bills Brceivable. — This account is debited with notes received, and 
 credited when they are passed out or given up, and when the two sides do 
 not balance, (are not equal,) the debit side must he greatest, because as 
 with Cash, we can never pass out more than we have received. 
 
 Bills Payable. — This account is credited with notes given, and debited 
 with notes taken up, and when the two sides do not balance, the credit 
 must be greatest, because we never pay more notes than we give. Interest 
 on notes is debited to Interest account, and credited to cash. 
 
 Personal Accounts. — As Thomas Jones, Thomas Arnold, &c., show 
 our indt-btedness to individuals, or their indebtedness to us. 
 
 Property Accounts. — These are debtited with their value and interest, 
 and credited with what they produce. As the money vested m ])roiierty 
 would yield interest if loaned, these accounts are justly charged wi,h it, 
 and no slrict calculation of the })ro[it or loss arising from the use of ]>ro])erty 
 can otherwise be made. In the books of the merchant, the profit or loss 
 is generally reckoned without reference to the interest on his investment, 
 or to the ]»ayment of his labor, and if the farmer ])refers, he can 07nit tie 
 delit of intere.^t to property cu'.c>-imts, and ike credit of unpaid Jalor to 
 familij, and the closing of his buoks will then show the gross resuH of his 
 farming operations. As treated in this work, the profit is merely the result 
 of these operations, after the farmer h is realized a fair per centage on his 
 investment, and the usual rate of wages for his own labor, and the labor of 
 his family. 
 
CocJircuis Agricultural Booh- Keeping. 41 
 
 I?JTEREisT — The debit of this accouDt shows what interest has cofit, and 
 the credit, what it has produced — the amount of interest debtited, property 
 is carried to the credit of this account. 
 
 Produce Accoui^T. — These present a perfect view of all the crops grown 
 on the farm — how disposed of — the quantity of any kind on hand, and the 
 waste of shrinkage by keeping over. No. 1 is used for Grain, Hay and 
 Fodder, and No. 2 for Fruit and Boots. Each account is ruled with 
 parallel columns on the debtor and credit sides. When a field is harvested, 
 the amount of the crop is enrered on the debtor side in its appropriate 
 column, and the rate and value carried out at the current price. \Vh(jn 
 any portion is sold or used, it is entered in the corresponding column on 
 the credit side, and the rate and value carried out. This is continued to 
 the end of the year, and the amount sold as presented in the credit column, 
 together with the amount on hand, will show the shrinkage on any kind 
 of crop, and the footing of the money columns will show the advantage or 
 disadvantage of holding over for a rise. 
 
 For the closing up of accounts at the end of the year, see General 
 Inventory and Profit and Loss page 18. 
 
 When any accornt on the Ledger is full, and requires to be carried to a 
 new page, add the debits anl credits, and transfer the amounts. 
 
Cochrans Agricultural Bo ok- Keeping. 
 
 Dr. 
 
 JAMES EARL. 
 
 Cr. 
 
 1857. 
 April. 1 Liabihties as per Inv., 
 
 
 
 1857. 1 
 
 285 
 
 00 
 
 April 
 1858. 
 
 1 
 
 
 
 March 
 
 :ll 
 
 His Avails as per Inv., 
 
 Gain, Profit and Loss Acct ® 
 ! — XCL 
 
 1596194 
 1648 27 
 
 .The general statement of Profit and Loss, pase 18, shows that the net ptain in conducting the business of the year, and 
 interest on capital, lias, after defraying all expenses, increased James Earl's investment $1596,94. His account (this amount 
 beinii entered to his credit, as above,) shows his present worth, and the G-eneral Inventory for 18J8, page 16, proves this 
 result to be correct. 
 
 Br. 
 
 EEAL ESTATE. 
 
 Cr. 
 
 1857. 
 
 
 
 
 
 1858. 
 
 
 
 
 
 April, 
 
 1 
 
 Value of Farm as per Inv., 
 Labor and Team, per Time T. 
 
 5088 
 11 
 
 00 
 50 
 
 March 
 
 31 
 
 Value Inv. of 1858, 
 
 5611 
 
 75 
 
 May 
 
 31 
 
 " " " " 
 
 18 
 
 •25 
 
 
 
 / 
 
 
 
 June 
 
 8!l 
 
 Debits for the Month, 
 
 6 
 
 5o 
 
 
 
 / 
 
 
 
 Aug. 
 
 31 
 
 '• " " 
 
 7 
 
 0(1 
 
 
 
 / 
 
 
 
 Sept. 
 
 3i. 
 
 U t( u 
 
 7 
 
 00 
 
 
 
 / 
 
 
 
 Oct. 
 
 31 
 
 
 400 
 
 00 
 
 
 
 / 
 
 
 
 Dec. 
 
 
 (, (. (' 
 
 4 
 
 00 
 
 
 
 / 
 
 
 
 1858. 
 
 
 
 
 
 
 
 X 
 
 
 
 Jan. |:n 
 
 .( a i( 
 
 i 16 
 
 00 
 
 
 
 / 
 
 
 
 Feb. [-IP. •' 
 
 37 
 
 50 
 
 
 
 
 
 
 March i 6 1 
 
 " " " 
 
 •_) 
 
 00 
 
 
 
 / 
 
 
 
 '■ 
 
 
 Int. on value of Lot N, 
 
 14 
 
 5611 
 
 00 
 
 
 
 / 
 
 
 
 
 
 1 
 
 
 5611 
 
 75 
 
 The process of closing an account is presented in this and the following account, and may be applied to other 
 accounts as they arise. Tlie results, as exhibited in General Inventory and statement of Profit and Loss, are altogether 
 independent of this process. A few accounts are closed, but the most of them are left open for the better understanding 
 of their nature and use. 
 
 Dr. 
 
 FURNITURE. 
 
 Cr. 
 
 1857. 
 April 
 June 
 
 1 
 80 
 
 Value as per Inv., 
 Debits for the Month, 
 
 432 
 
 3 
 
 00 
 5it 
 
 1858. 
 March 
 
 31 
 
 Value Inv of 1858, 
 
 Loss, Fro t and Loss Ace, 
 
 470 
 7 
 
 00 
 60 
 
 Oct. 
 
 31 
 
 
 35 
 
 30 
 
 
 
 
 
 
 1858. 
 March 
 
 31 
 
 ; 
 
 477 
 
 80 
 
 1 
 
 
 
 
 
 
 477 
 
 60 
 
 Dr. 
 
 IMPLEMENTS. 
 
 Cr. 
 
 1857. 
 
 
 
 
 il 1S6«. 
 
 
 
 
 
 April 
 
 1 
 
 Value as per Inv., 
 
 515 
 
 00 1 
 
 March 
 
 31 
 
 Value Inv. of 1858. 
 
 515 
 
 00 
 
 May 
 
 27 
 
 Cash, Repairs, 
 
 2 
 
 85 
 
 
 
 
 
 
 June 
 
 30 
 
 Debits for the Month, 
 
 1 
 
 00 
 
 
 
 
 
 
 July 31 
 
 " " " 
 
 4 
 
 (01 
 
 
 
 
 
 
 Aup;, 
 
 
 " " " 
 
 1 
 
 50 
 
 
 
 
 
 
 Sept. 
 
 3(' 
 
 U U 11 
 
 4 
 
 25 
 
 
 
 
 
 
 1858. 
 
 
 
 
 
 
 
 
 
 
 Jan. 
 
 31 
 
 (1 U 11 
 
 7 
 
 25 
 
 
 
 
 
 
 March 
 
 
 Interest ou Value, 
 
 36 
 
 05 
 
 
 
 
 
 
CocJiraii's Agricultural Booh-Keeping. 
 
 Dr. 
 
 CASH. 
 
 Cr. 
 
 1857.! 
 
 
 1 
 
 1857. 
 
 
 
 
 
 April 
 
 1 
 
 Amount, as per Inv., 
 
 92 
 
 00 
 
 April 
 
 8 
 
 Field K, Plaster, 
 
 3 
 
 75 
 
 " 
 
 8 
 
 Dairy, 
 
 11 
 
 1(1 
 
 " 
 
 
 Field J, Grass Seed, 
 
 14 
 
 50 
 
 . K 
 
 
 Poultry, 
 
 5 
 
 m 
 
 " 
 
 
 Family, Groceries, &c., 
 
 11 
 
 61 
 
 " 
 
 
 Produce No. 2, 
 
 15 
 
 00 
 
 " 
 
 
 Ox Team, Purchase, 
 
 60 
 
 00 
 
 it 
 
 ■24 
 
 " " 
 
 32 
 
 00 
 
 " 
 
 24 
 
 Family, Books, &c.. 
 
 15 
 
 90 
 
 (1 
 
 
 Horse Team, for Jerry, 
 
 60 
 
 00 
 
 May 
 
 4 
 
 '• Groceries, &c., 
 
 6 
 
 10 
 
 May 
 
 4 
 
 Produce 1, Dairy and Poultry 
 
 36 
 
 00 
 
 " 
 
 
 Horse Team, Shoeing, 
 
 1 
 
 25 
 
 " 
 
 27 
 
 Dairy and Poultry, 
 
 6!S4 
 
 " 
 
 27 
 
 Thomas Jones, on Acct., 
 
 12 
 
 00 
 
 June 
 
 30 Debits for the Month, | 
 
 46 04 
 
 (1 
 
 
 Implements, Repairs, 
 
 2 
 
 85 
 
 July 
 
 31 
 
 
 16 66 
 
 " 
 
 
 Family, Stationery, &c., 
 
 Ci 
 
 98 
 
 Aug. 
 
 
 
 94 29 
 
 " 
 
 31 
 
 " J. Holden's Wages, 
 
 4 
 
 00 
 
 Sept. |30 
 
 
 590 82 
 
 June 
 
 30 
 
 Credits for the Month, 
 
 30 
 
 00 
 
 Oct. 
 
 31 
 
 
 121 00 
 
 July 
 
 31 
 
 " " 
 
 78 
 
 65 
 
 Nov. 
 
 30 
 
 
 196 
 
 00 
 
 Aug. 
 
 
 " " 
 
 68 
 
 49 
 
 Dec. 
 
 31 
 
 
 237 
 
 30 
 
 Sept. 
 
 30 
 
 " " 
 
 269 
 
 38 
 
 1858. 
 
 
 
 
 
 Oct. 
 
 31 
 
 It (( 
 
 479 
 
 05 
 
 Jan. 
 
 31 
 
 
 175 
 
 13 
 
 [Nov. 
 
 80 
 
 .t t! 
 
 226 
 
 00 
 
 Feb. 
 
 28 
 
 
 40 
 
 80 
 
 |Dec. 
 
 31 
 
 " " 
 
 9 
 
 00 
 
 March 
 
 31 
 
 -^ 
 
 197 
 
 38 
 
 1858. 
 Jan. 
 Feb. 
 March 
 
 31 
 28 
 31 
 
 tl It 
 It It 
 tl 11 
 
 Balance 07i Hand, 
 
 343 
 
 12 
 
 165 
 
 153 
 
 1972 
 
 90 
 50 
 60 
 84 
 
 
 
 1972 
 
 35 
 
 35 
 
 Dr. 
 
 BILLS RECEIVABLE. 
 
 Cr. 
 
 1857. 
 
 
 
 
 
 1857. 
 
 
 
 
 
 
 April 
 
 1 
 
 Two Mortgages, per Inv., 
 
 800 
 
 00 
 
 Aug. 
 
 31 
 
 Credits for 
 
 the Month, 
 
 60 
 
 00 
 
 " 
 
 24 
 
 Horse Team for Jerry, 
 
 60 
 
 00 
 
 Sept. 
 
 30 
 
 " 
 
 " 
 
 28 
 
 00 
 
 Aug. 
 
 31 
 
 Debits for the Month, 
 
 28 
 
 00 
 
 Oct. 
 
 31 
 
 II 
 
 II 
 
 75 
 
 00 
 
 1858. 
 
 
 
 
 
 1858. 
 
 
 
 
 
 Jan. 
 
 31 
 
 tt It 
 
 50 
 
 00 
 
 Jan. |31 
 
 IE 
 
 11 
 
 100 
 
 00 
 
 March 
 
 
 K <l 
 
 60U 
 
 00 
 
 1 
 
 
 
 
 
 
 Dr. 
 
 
 
 BILLS PAYABLE. 
 
 Cr, 
 
 1857. 
 July 
 
 31 
 
 Debits for the Month, 
 
 
 60 
 
 00 
 
 1857. 
 April 
 
 1 
 8 
 
 Note as per Inv., 
 Ox Team, Purchase, 
 
 235 00 
 60 GO 
 
Cochran^s Agricultural Book-Keepiiig. 
 
 Dr. 
 
 FAMILY. 
 
 Gr. 
 
 1857. 
 
 
 April 
 
 - 1 
 
 " 
 
 8 
 
 
 
 
 
 11 
 
 31 » 
 
 May 
 
 4- 
 
 u 
 
 ■21 
 
 u 
 
 n 
 
 June 
 
 ?,0 
 
 Jiilv 
 
 31 
 
 Aug. 
 
 
 Sept. 
 
 S(.» 
 
 Oct. 
 
 81 
 
 Nov. 
 
 80 
 
 Dec. 
 
 31 
 
 1858. 
 
 
 Jan. 
 
 
 Feb. 
 
 28 
 
 March 
 
 31 
 
 
 
 — 
 
 Provisions, as per Inv., 
 Cash, Groceries, &c., 
 
 " Boolis, School Bill, &c. 
 Dairy, Monthly Account, 
 Poultry, " " 
 
 Produce 2," " 
 
 Produce 1, Wheat and Corn, 
 Cash, Clothing, &c.. 
 Cash, Stationery, &c.. 
 Dairy, Monthly Account, 
 Poultry, " " 
 
 Cash, J. Holden's Wages, 
 Debits lor the Month, 
 
 Int. on House and Furniture, 
 
 1 
 
 1 
 
 1857. 
 
 
 1 83|0(> 
 
 Sept. 
 
 30 
 
 11161 
 
 Dec. 
 
 31 
 
 15 [9r. 
 
 1858. 
 
 
 I'iU 
 
 Jan. 
 
 
 l|o8 
 
 March 
 
 
 16|5i! 
 
 " 
 
 
 r7|40 
 
 " 
 
 
 O.li) 
 
 
 
 3! 98 
 
 
 
 4J90 
 
 
 
 2! 60 
 
 1 
 
 
 4i0l) 
 
 
 
 34} 65 
 
 
 
 48, 90 
 
 
 
 44 88 
 
 
 
 154:7 8 
 
 
 
 72 
 
 S6 
 
 
 
 28 
 
 43 
 
 
 
 122 
 
 88 
 
 
 
 71 
 
 93 
 
 
 
 20 
 
 11 
 
 
 
 94 
 
 60 1 
 
 
 124 
 
 74 
 
 
 
 987 
 
 45 
 
 
 
 Br, 
 
 GENERAL EXPENSE. 
 
 Cr. 
 
 1857. 
 
 
 
 1 1 
 
 1858. 
 
 1 
 
 1 
 
 April 
 
 30 
 
 Lab. and Team, Time-Table-, 
 
 1 50 
 
 March 
 
 31 Loss, Profit and Loss AccL, 
 
 59 
 
 01 
 
 May 
 
 31 
 
 
 8 
 
 25! 
 
 
 
 
 
 June 
 
 30 Debits for the Month, 
 
 5 
 
 50 1 
 
 
 / 
 
 
 
 July 
 
 31 
 
 " " 1 
 
 5 
 
 501 
 
 
 / 
 
 
 
 Aug. 
 
 
 " " 
 
 13 
 
 13 
 
 
 
 / 
 
 
 
 Sept. 
 
 3i) 
 
 (( «i 
 
 12 
 
 38 
 
 
 
 X 
 
 1 
 
 Oct. 
 
 31 
 
 (1 <( 
 
 2 
 
 75 
 
 
 
 y 
 
 1 
 
 
 Nov. 
 
 30 
 
 i( (( 
 
 1 
 
 501 
 
 
 X 
 
 
 
 Dec. 
 
 81 
 
 (( ii 
 
 4 
 
 0(,) 
 
 
 
 y/^ 
 
 
 
 1358. 
 
 
 
 
 
 
 
 X 
 
 
 
 Jan. 
 
 3] 
 
 (< K 
 
 3 
 
 0(. 
 
 
 
 X 
 
 
 
 March 
 
 
 (1 it 
 
 1 
 
 50 
 
 
 
 / 
 
 
 
 
 
 
 59 
 
 ^ti 
 
 
 
 
 59<0l 
 
Dr. 
 
 Cochrari's Agriculimral Book-Keeping, 
 INTEREST. 
 
 4 
 
 Cr. 
 
 isst. 
 
 1 1 
 
 
 
 1857. 
 
 1 
 
 
 
 Sent. 
 
 no 
 
 Debits for the Montb, 
 
 1 
 
 75 
 
 Oct. 
 
 30 
 
 Credits for the Month, 
 
 21 
 
 00 
 
 IS.'.S. 
 
 
 
 
 
 1858. 
 
 
 
 
 
 Marcli 
 
 ol 
 
 U <( 
 
 16 
 
 15 
 
 Jan. 
 March 
 
 1 
 
 31 
 
 Int. on Investment, 
 
 87 
 605 
 
 63 
 
 75 
 
 Br. 
 
 MANURE. 
 
 Cr. 
 
 1857. 
 
 
 1 
 
 
 
 1847. 
 
 
 
 
 
 April 
 
 ■ 1 
 
 Value, 150 Loads por Inv., 
 
 22 
 
 50 
 
 May 
 
 10 
 
 Field D No. 2, 100 Loads, 
 
 15 
 
 00 
 
 1858. 
 
 
 
 
 
 " 
 
 20 
 
 U J^ 45 u 
 
 6 75 
 
 March 
 
 81 
 
 Int. on Barn and Stables, 
 
 39 
 
 20 
 
 .July 
 
 30 
 
 Credits for the Month, 
 
 2 40 
 
 
 
 
 
 
 Dec. 
 
 31 
 
 U 11 
 
 4 
 
 80 
 
 
 
 
 
 
 1858. 
 
 
 
 
 
 
 
 
 
 70 
 
 March 
 
 31 
 
 Value, per Inv. of 1858, 
 
 32|75 
 
 
 61 
 
 61 
 
 70 
 
 Dr. 
 
 THOMAS JONES. 
 
 Cr. 
 
 1867. 
 May 
 June 
 July 
 Aug. 
 Sept. 
 
 Nov. 
 
 Cash and Dairy, 
 Debits for the Month, 
 
 Debits for the Month, 
 
 
 
 1857. 
 
 
 15 
 
 60 
 
 April 
 
 1 
 
 1 9 
 
 00 
 
 Sept. 
 
 30 
 
 15 
 
 50 
 
 
 
 14 
 
 00 
 
 
 
 7,9 
 
 90 
 
 
 
 134 
 
 OOl 
 
 
 
 26 
 
 00 
 
 1858. 
 
 
 
 
 March 
 
 31 
 
 Due him as per lav., 
 Credits for the Month, 
 
 Credits for the Month, 
 
 50 '00 
 84 )0 
 
 loo 
 
 1 . ^;oo 
 
 81 00 
 
 In Peptemljer it will be seen that there \ras a settlemp.nt in full with Thomas .Tones, and lines are drawn at that date, 
 and both sides added up. to denote this fact, and to render it unnecessary to go over the items, prior to that time, in any 
 future settlement If the old Ledger is continued, leave the account open, or if anew Ledger is opened, transfer the 
 amounts of debits and credits, and continue the account. 
 
 Dr. 
 
 THOMAS ARNOLD. 
 
 Cr. 
 
 185V. 
 
 
 April 
 
 1 
 
 1358. 
 
 
 March 
 
 31 
 
 Balance, as per Inv., 
 Debits for the Mouth, 
 
 50 
 
 1858. 
 Jan. 
 
 31 
 
 Credits for the Month, 
 
 50 
 
 00 
 
6 
 Dr. 
 
 Cochran's Agricultural Book-Keeping, 
 PRODUCE No. 1. 
 
 1857. 
 April 
 
 May 
 July 
 Aug. 
 Sept. 
 Oct. 
 Nov. 
 Dec. 
 1858. 
 Jm. 
 Feb. 
 March 
 
 Amount on hand as per Inv., 
 
 Labor, Time-Table, 
 
 " and Team, Time-Table, 
 Debits for the Month, 
 
 16 
 
 400 
 
 416 
 
 124 
 
 623 
 
 74'? 
 
 100 
 
 480 
 
 580 
 
 260 
 
 13000 
 
 52000 
 50000 
 
 260 115000 110 00 
 
 7 50 
 
 72 50 
 20 
 
 10 00 
 
 PRICE 
 
 1 25 
 
 511 
 
 40 
 
 8 50 
 
 2>,' iH) 
 62 ,jO 
 
 40 
 
 55 
 
 7 
 
 1 
 
 2 
 
 156 
 
 175 
 
 857 
 
 275 
 
 •) 
 
 15 
 
 16R3 45 
 
 In the parallel columns of this account, Grains, Hay and Forlder are entered On the left, the first entry is taken from 
 the Inventory of 1857, anrl shows the qiiantity of each kind of Grain &c., on hand at that time, and then the crops in suc- 
 cession as they are harvested, are entered at their estimated value. Fodder is entered at its cash value, instead of in 
 quantity, and is estimated at .5 acres straw to 1 acre of hay^ 
 
 On the right the sales are entered as they occur, and at the end of the year, the quantity on hand, as shown in the 
 General Inv. page IH. The credit columns for grain compared with the debit columns, show waste and shrinkage, and 
 this loss appears by the entry on the credit side. The fodder shows a gain, its estimated value in feeding out having been 
 , greater than its estimated worth when harvested, and the difference is entered on the left hand column to denote gain. 
 
 Dr. 
 
 J. McNAIR & CO. 
 
 Cr, 
 
 1857. 
 Nov. 
 
 1858. 
 Jan. 
 
 30 
 
 31 
 
 Debits for the Month, 
 
 200 
 
 18.57. 
 March 
 
 Credits for the Month, 
 
 500 
 
 00 
 
 00 
 
CocUran^s Acjricultural BooJc-Xeepmg. 
 PRODUCE No. 1. 
 
 Or. 
 
 1857. 
 
 •24 
 
 Field J, Seed, 
 
 WHEAT. 
 
 CORU. 
 
 O.VTS. 
 
 BARLEY. 
 
 HAY ^'*''- "" 
 "A I. KODDER. 
 
 1 
 
 PRICE 
 
 
 April 
 
 
 
 32 
 
 
 
 50 
 
 lij 
 
 .»() 
 
 
 31} Horse Team, Monthly Acct., 
 
 
 
 
 
 3000 
 
 9 00 
 
 13 
 
 50 
 
 
 " " " " 
 
 
 
 25 
 
 
 
 
 40 
 
 If 
 
 OO 
 
 ^' 
 
 • • Ox Team, " " 
 
 
 
 
 
 700 
 
 
 9 00 
 
 3 
 
 15 
 
 
 " " " " 
 
 
 e 
 
 
 
 
 
 65 
 
 3 
 
 30 
 
 " 
 
 
 IJau'v, " " 
 
 
 
 
 
 5500 
 
 
 8 00 
 
 22 
 
 lO 
 
 " 
 
 
 Young Stock, " 
 
 
 
 
 
 
 7 50 
 
 
 7 
 
 50 
 
 " 
 
 
 Sheep, 
 
 
 
 
 
 1000 
 
 
 8 00 
 
 4 
 
 00 
 
 May 
 
 4 
 
 Family, " " 
 
 Feed, Corn Exchanged, 
 Cash, 
 
 12 
 
 4 
 
 3'i 
 
 
 
 
 
 1 25 
 60 
 60 
 
 70 
 
 15 
 
 >2 
 
 17 
 21 
 
 oO 
 10 
 70 
 00 
 
 
 l-2\ Field D, No. 2, 
 
 
 If 
 
 
 
 
 
 1 00 
 
 1 
 
 •',5 
 
 - 
 
 31 
 
 * 
 
 Horse Team, Monthly Acct. 
 
 Ox Team, 
 
 Hogs, estimate for 2 Months, 
 Poultry, " , " 
 
 
 10 
 16 
 
 9 
 
 20 
 
 
 1500 
 1200 
 
 
 9 00 
 40 
 
 9 00 
 60 
 60 
 60 
 
 6 
 8 
 6 
 6 
 9 
 6 
 
 75 
 
 ,)0 
 40 
 00 
 60 
 1-0 
 
 June 
 
 30 
 
 Credits for the Month, 
 
 
 11 
 
 22 
 
 
 1000 
 
 
 
 22 
 
 00 
 
 July 
 
 31 
 
 " " 
 
 
 1 
 
 
 
 
 500 
 
 
 
 4 
 
 15 
 
 Aug. 
 
 
 
 4 
 
 6 
 
 
 
 1 
 
 
 8 
 
 80 
 
 Sept. 
 
 3!. 
 
 
 224 
 
 
 72 
 
 80 
 
 6100 
 
 
 
 334 
 
 -^0 
 
 Oct. 
 
 31 
 
 U (( 
 
 
 20 
 
 15 
 
 
 loOO 
 
 
 
 18 
 
 50 
 
 Nov. 
 
 3it 
 
 1( i( 
 
 61- 
 
 40 
 
 20 
 
 
 1500 
 
 
 
 ?.(; 
 
 ^>,0 
 
 Dec. 
 
 31 
 
 t( <( 
 
 12 
 
 15f) 
 
 
 
 11360 
 
 
 
 108 
 
 73 
 
 1858, 
 
 
 
 
 
 
 
 
 
 
 
 
 Feb. 
 
 28 
 
 l( <1 
 
 
 25 
 
 
 
 
 15 
 
 
 27 
 
 5ft 
 
 March 
 
 31 
 
 A'/nou7it on hand, per Jnv. 1858, 
 
 U U (( 11 
 
 150 
 
 126 
 247i 
 
 60 
 300 
 
 175 
 
 599S5 
 20000 
 
 69 60 
 18 
 
 70 
 37i 
 ■ 28 
 
 61; 
 7 00 
 
 365 
 105 
 92 
 84 
 105 
 70 
 IS 
 
 58 
 00 
 73 
 00 
 00 
 00 
 00 
 
 
 
 Waste and Shrinkage, 
 
 %l 
 
 10 
 
 T^ 
 
 5 
 
 655 
 
 
 
 
 
 
 
 Loss on Estimated Value, 
 
 
 
 
 
 
 
 
 54 
 
 13 
 
 
 41 fi 
 
 7 47 
 
 5Si' 
 
 260 
 
 11 5001 ■ 
 
 110 00 
 
 
 15 
 
 By coraparingthe debit and credit money columns, the estimated value is shown to exceed the proceeds from sales and 
 present value, *54.12, and this loss is entered on the credit side and all the columns added to prove the accuracy of tha 
 work. These entries of profit or loss are merely made on the debit and credit sides so that they may appear, and that the 
 accuracy of the work may be proved when the colunms are added. Gain or loss on the crops is shovvii in the account* 
 with the fields themselves. See general statement of Profit and Loss. 
 
 Dr. 
 
 R. WOODGROVE. 
 
 Cr. 
 
 1858. 
 March 
 
 Debits for the Month, 
 
 14| 
 
 1858. 
 March 
 
 31 Due as per Inv. of 1858, 
 
 U 
 
7 
 Dr. 
 
 Cochran^s Agricultural Book-Keeping. 
 PRODUCE No. 2. 
 
 1857. 
 
 1 
 
 Amount on hand, as per Inventory, 
 
 POTATO'S 1 
 
 TURSIPS. 
 
 APPLES. 
 
 VAL. OF 
 OAEDKN. 
 
 PRICK 
 
 
 
 April 
 
 
 
 22 
 
 
 75 
 
 16 
 
 50 
 
 .1 
 
 
 u a u 
 
 65 
 
 35 
 
 
 
 76 
 14 
 
 48 
 4 
 
 75 
 90 
 
 " 
 
 30 
 
 Labor and Team, Time-Table, 
 
 
 
 
 
 
 3 
 
 50 
 
 June 
 
 30 
 
 Debits for the Mouth, 
 
 
 
 
 2 15 
 
 
 2 
 
 15 
 
 July 
 
 .-51 
 
 " " 
 
 
 
 2 
 
 12 90 
 
 
 14 15 
 
 Aug. 
 
 
 U (( . 
 
 
 
 26 
 
 8 00 
 
 
 30 
 
 74 
 
 Sept. 
 
 30 
 
 U (( 
 
 105 
 
 
 105 
 
 
 
 107 
 
 25 
 
 Oct. 
 
 31 
 
 Li 11 
 
 466 
 
 638 
 
 520 
 
 13 75 
 
 
 451 
 
 11 
 
 Nov. 
 
 SO 
 
 u (( 
 
 
 
 
 
 
 19 50 
 
 1858. 
 
 
 
 
 
 
 
 
 
 Jeb. 
 
 28 
 
 l( 11 
 
 
 
 
 
 
 1 50 
 
 March 
 
 31 
 
 11 a 
 
 
 
 
 
 
 11 loo 
 
 
 
 Gain on Estimated Value, 
 
 
 1 
 
 
 I 
 
 1 
 
 12 
 
 i 
 
 46 
 
 
 
 
 62f 
 
 1 673 
 
 675! 36 8f 
 
 
 723 51 
 
 The process described in Produce Account No. 1. is here adojjted in regard to Roots, Fruits and Garden Vegetables. 
 T)ie garden products are entered in money value, as they are various in kind. This account shows a gain, which is carried 
 \o the credit side. See note on Produce Account No. 1, 
 
 Dr. 
 
 FEED. 
 
 Cr. 
 
 1857. 
 
 
 
 ■ 1867. 
 
 
 
 
 April 
 
 1 Value, as per In v.. 
 
 11 
 
 25 April 
 
 30 
 
 Dairy, Monthly Acct., 
 
 7 50 
 
 May 
 
 4 Produce No. 1, Exchange, 
 
 17 
 
 70 
 
 " 
 
 
 Sheep, " " 
 
 1 88 
 
 June 
 
 30 Debits for the Month, 
 
 13 
 
 5i) 
 
 May 
 
 31 
 
 Dairy, " " 
 
 3:75 
 
 Aug. 
 
 31 
 
 u u 
 
 27 
 
 00 
 
 " 
 
 
 Sheep, " " 
 
 1 13 
 
 Sept. 
 
 30 
 
 11 (( 
 
 17 
 
 00 
 
 June 
 
 July 
 Aug. 
 
 30 
 31 
 
 Credits for the Month, 
 
 4 
 15 
 15 
 
 13 
 
 00 
 00 
 
 
 
 
 
 
 Sept. 
 
 30 
 
 11 <i 
 
 10 
 
 50 
 
 
 
 
 
 
 Oct. 
 
 31 
 
 " " 
 
 3 
 
 00 
 
 
 
 
 
 
 Jfov. 
 
 30 
 
 " «' 
 
 2 
 
 25 
 
 
 
 
 
 
 185R. 1 
 
 
 
 
 
 
 
 
 
 March 
 
 31 
 
 1 
 
 21 
 
 00 
 
CoclirarCs Agricultural Boole- Keeping. 
 PRODUCE No. 2. 
 
 8 
 
 Cr. 
 
 1857. 
 April 
 
 May 
 Juno 
 July 
 Auo-. 
 Sopt. 
 Oct. 
 Nov. 
 Dec. 
 1858. 
 March !31 
 
 Cash. 
 
 Family, 
 
 Yonii,£; S'ock, Monthly Acct., 
 FieldD No. 1, Seed, 
 Credits for the Mouth, 
 
 Amount 071 hand afi per Inv., 185S, 
 
 IFa.vfe, 
 
 20 
 
 105 
 
 
 25 
 
 5 
 
 150 
 
 35 
 
 6 
 
 40 
 
 10 
 
 486 
 
 240 
 
 
 
 GO 
 
 25 
 
 17 
 
 625 
 
 073 
 
 10 
 
 2 
 
 2(1 
 
 105 
 
 120 
 
 29U 
 
 2 15 
 
 12 90 
 8 00 
 
 13 75 
 
 1 00 
 1 00 
 1 00 
 1 20 
 
 75 
 75 
 14 
 75 
 
 6751 36 8(» 
 
 lOl 
 20 
 
 I2I 
 
 llj 
 
 5| 
 
 4 
 15 
 
 2i 
 
 141 
 
 3()1 
 
 104 
 
 84' 
 
 202 
 
 6 
 
 78 
 38 
 72 
 
 00 
 00 
 00 
 00 
 25 
 25 
 20 
 00 
 15 
 15 
 J74 
 
 13a 
 
 85 
 35 
 30 
 
 75 
 00 
 00 
 20 
 
 72:-: 51 
 
 Dr. 
 
 LABOR. 
 
 Cr. 
 
 1H.57. 1 
 
 
 
 
 18.57. 
 
 
 
 
 
 July. 31 
 
 Debits for the Month. 
 
 3 
 
 75 
 
 April 
 
 30 
 
 Time-Table for the Month, 
 
 59 
 
 50 
 
 Aug. I-- 
 
 u u 
 
 5 
 
 on 
 
 May 
 
 31 
 
 U li u 
 
 (■,-: 
 
 oy 
 
 Sept. |3 " " 1 
 
 87 
 
 25 
 
 June 
 
 3!> 
 
 u a u 
 
 69 
 
 oq. 
 
 Oct: 
 
 311 " " *| 
 
 26 
 
 i»0 
 
 July 
 
 31 
 
 " " " 
 
 IV 
 
 i)0 
 
 1858. 
 
 
 1 
 
 
 
 Aug. 
 
 
 a u u 
 
 73 
 
 50 
 
 March 
 
 31 
 
 1 
 
 662 
 
 65 
 
 Sept. 
 Oct. 
 Nov. 
 Dec. 
 
 1858. 
 
 3i") 
 31 
 30 
 31 
 
 u 11 (' 
 u 11 '1 
 11 u " 
 
 and D. B. 
 
 74 
 
 106 
 
 33 
 
 i 
 
 00 
 50 
 5.Q 
 
 
 
 
 
 
 Jan. 
 
 31 
 
 a u " 
 
 31 
 
 25 
 
 
 
 
 
 
 Feb. 
 
 28 
 
 a (1 " 
 
 Or, 
 
 75 
 
 
 
 
 
 
 March 
 
 31 
 
 
 135 
 
 1 
 
 90 
 
 The rle'oit to labor in March, consist of the wajes of Thos. .Jones, 
 count, beini? the credit to the Family for their libor duriu;? the year. 
 
 ;81. and the balance $578,63, is carried to Family AC 
 See Day Book, pa^e 31. 
 
Coclirmis Agricultural JBook-Keejnng. 
 
 Dr. 
 
 HORSE TEAM. 
 
 Cr. 
 
 1857. 
 
 1 
 
 
 — 
 
 1867. 1 
 
 
 
 — ■ 
 
 Air; I 
 
 1 
 
 Value of 4 Horses, jjer Inv., 
 
 390 
 
 00 
 
 April 
 
 24 
 
 Cash and Bills Receivable, 
 
 12( 
 
 00 
 
 It 
 
 8() 
 
 Prod. No. 1, Monthly Acct., 
 
 23 
 
 50 
 
 " 
 
 31^ 
 
 Labor, Time-Table, 
 
 •lA 
 
 75 
 
 May 
 
 4 
 
 Cash, Shoeing', 
 
 1 
 
 25 
 
 May 
 
 31 
 
 
 13 
 
 00 
 
 
 .SI 
 
 Prod. No. 1, Monthly Acct., 
 
 14 
 
 75 
 
 June 
 
 30 
 
 Credits foj the Month, 
 
 J(i 
 
 75 
 
 (( 
 
 
 Field E, 
 
 1 
 
 75 
 
 July 
 
 31 
 
 
 IJ 
 
 (.)0 
 
 June 
 
 ;-"io 
 
 Debits for the Month, 
 
 Ifi 
 
 25 
 
 Aug. 
 
 
 
 1/ 
 
 00 
 
 July 
 
 81 
 
 ti it 
 
 11 
 
 50 
 
 Sept. 
 
 30 
 
 
 20 
 
 00 
 
 Au<r. 
 
 
 i< »i 
 
 11 
 
 50 
 
 Oct. 
 
 31 
 
 
 13 
 
 00 
 
 Sept. 
 Oct. 
 
 ?,() 
 
 a 11 
 
 13 
 
 90 
 
 Nov. 
 
 30 
 
 
 25 
 
 25 
 
 ?.i 
 
 a a 
 
 12 
 
 75 
 
 Dec. 
 
 31 
 
 
 24 
 
 00 
 
 Nov. 
 
 so 
 
 a a 
 
 15 
 
 50 
 
 1858. 
 
 
 
 
 
 1858. 
 
 
 
 
 
 Jan. 31 
 
 
 y 
 
 00 
 
 March 
 
 .SI 
 
 a a 
 
 74 
 
 00 
 
 Feb. 28 
 
 
 22 
 
 75 
 
 " 
 
 
 Interest on value, 
 
 18 90 
 
 March 31 
 
 
 7J 
 
 00 
 
 " 
 
 
 Gain, Profit and Loss Acct., \ 
 
 46 i 951 
 
 1 
 
 Value -per Inv. o/ 1853, 
 
 2t)5 
 
 00 
 
 
 
 
 65'?!5(» 1 
 
 
 I 652 
 
 50 
 
 Dr 
 
 
 OX 
 
 TEAM No. 
 
 1. . 
 
 c 
 
 V. 
 
 'T8Tr77 
 
 — 
 
 
 
 
 1857. 
 
 
 
 
 
 April 
 
 8 
 
 Cash and Bills Payable, 
 
 120 
 
 00 
 
 April 
 
 30 
 
 Labor, Time-Table, 
 
 6 
 
 38 
 
 
 31' 
 
 Prod. No. 1, Monthly Acct,, 
 
 6 
 
 45 
 
 May 
 
 31 
 
 " " 
 
 10 
 
 50 
 
 May 
 
 31 
 
 " " " i 
 
 11 
 
 40 
 
 June 
 
 30 
 
 Credits for the Month, 
 
 9 
 
 38 
 
 June. 
 
 30 
 
 Debtits for the Month, 
 
 7 63| 
 
 July 
 
 31 
 
 " " 
 
 2 
 
 25 
 
 July. 
 
 31 
 
 
 4 
 
 00 
 
 Aag. 
 
 
 ii <t 
 
 8 
 
 6ii 
 
 Aug. 
 
 
 
 7 
 
 00 
 
 Sept. 
 
 30 
 
 
 8 
 
 63 
 
 {Sept. 
 
 30 
 
 
 8 
 
 25 
 
 1858. 
 
 
 
 
 
 Oct. 
 
 31 
 
 
 9 
 
 00 
 
 March 
 
 31 
 
 Value per Inv. of 1858, 
 
 165 
 
 00 
 
 Nov. 
 
 30 
 
 
 8 
 
 60 
 
 " 
 
 
 Loss, Profit and Loss Acct., 
 
 39 
 
 4ti 
 
 1858. 
 
 
 
 
 
 
 
 
 1 
 
 
 March 
 
 31 
 
 a " 
 
 59150 
 
 
 
 
 
 
 " 
 
 
 Interest on value, 
 
 8 
 
 40 
 
 
 
 
 
 
 
 
 
 250 
 
 23 
 
 
 
 
 250 23 
 
 This team was taken up for feeding in October, and a new account miglit liaye been opened, and tlie working account 
 elosed. The result of feeding on a falHng marl^et, shows a loss. 
 
 Dr. 
 
 OX TEAM No. 2. 
 
 1856. 
 J^'ii. 
 March 
 
 31 Debits for the Month, 
 
 
 
 1858. 
 
 
 60 
 
 00 
 
 ! Jan. 
 
 31 
 
 17 
 
 75 
 
 Feb. 
 
 28 
 
 
 
 March 
 
 31 
 
 Credits for the Month, 
 
 Valnepcr Inv. of 1858, 
 
 Cr. 
 
 This team was taken from Young Stock in JanuaiT. 
 
Cochra'nJs Agricultural Booh-Keeping. 
 
 10 
 
 Dr. 
 
 DAIRY. 
 
 Cr. 
 
 1857. 
 
 
 
 
 1857. 
 
 
 
 Lbs. 
 
 
 
 April 
 
 1 
 
 Value 8 Cows, per Inv., 
 
 315 
 
 00 
 
 
 
 But. 
 
 
 
 " 
 
 '?,(: 
 
 Monthly Account. 
 
 29 
 
 50 April, 
 
 8 
 
 Cash, Butter and Veal, 
 
 20 
 
 11 
 
 10 
 
 May 
 
 31 
 
 " " 
 
 15 
 
 00 " 
 
 30 Family, Monthly Acct., 
 
 25 
 
 7 
 
 12 
 
 June 
 
 80 
 
 Debits for the Month, 
 
 9 
 
 00 1 ! May 
 
 4 Cash, 
 
 6(J 
 
 10180 
 
 July 
 
 31 
 
 
 : 9 
 
 00 
 
 " 
 
 27 
 
 U U It 
 
 9 
 
 1 
 
 44 
 
 Alio;. 
 
 
 
 9 
 
 (10 
 
 11 
 
 
 Thos. Jones, Exc. 
 
 2(i 
 
 3 
 
 60 
 
 Sept. 
 
 3(1 
 
 
 8 
 
 00 
 
 " 
 
 31] Family, Butter, &c.. 
 
 26 
 
 4I9O 
 
 Oct. 
 
 31 
 
 a 11 
 
 9 
 
 75 
 
 June 
 
 30 
 
 Credits for the Month, 
 
 220 
 
 36 20 
 
 Nov. 
 
 3(1 
 
 
 9 
 
 43 
 
 July 
 
 31 
 
 
 70 
 
 11 
 
 90 
 
 Dec. 
 
 31 
 
 
 13 
 
 
 Aug. 
 
 
 
 34 
 
 34 
 
 10 
 
 1858. 
 
 
 
 
 
 Sept. 
 
 30 
 
 
 225 
 
 94 75 
 
 March 
 
 31 
 
 U 11 
 
 187 
 
 00 
 
 Oct. 
 
 31 
 
 • 
 
 35 
 
 7 "30 
 
 11 
 
 
 Int. on value, 
 
 22 
 
 05 
 
 Nov. 
 
 30 
 
 
 2(; 
 
 4 
 
 20 
 
 
 
 
 
 
 Dec. 
 
 31 
 
 
 14 
 
 
 
 10 
 
 
 
 
 
 
 1858. 
 
 
 
 
 
 
 
 
 
 
 
 Jan. 
 
 31 
 
 
 15fy 
 
 31 
 
 40 
 
 
 
 
 
 1 
 
 Feb. 
 
 28 
 
 
 7e 
 
 20 
 
 34 
 
 
 
 
 
 
 March 
 
 31 
 
 Milk k Cheese for year. 
 
 Amount for the year. 
 Value, per Inv. 0/1858, 
 
 522 
 
 305 
 
 1847 
 
 122 
 
 306 
 
 40 
 00 
 
 Pairy Account shnwsthe quantity of Butter made during the season. The Cheese is converted into its equivalent in 
 Butter, f stiiii;iting 8 lbs. Cheese as equal to 3 lbs. Butter. The Family Account for Milk is reduced into its equivalent of 
 Batter, allowing 10 to 12 quai'ts for 1 lb. Butter. 
 
 Dr, 
 
 POULTRY. 
 
 Cr. 
 
 1857. 
 
 
 
 
 
 1857. 
 
 
 
 Doz. 
 
 
 
 April 
 
 1 
 
 Fowls as per Inv., 
 
 IS 
 
 ()0 
 
 
 
 
 Ee's 
 
 
 
 May 
 
 21 
 
 Prod. Xo. 1, 2 months, 
 
 5 
 
 40 
 
 April 
 
 8 
 
 Cash, 
 
 25 
 
 6 
 
 00 
 
 June 
 
 30 
 
 Debits for the Month, 
 
 1 
 
 65 
 
 " 
 
 30 
 
 Family, Monthly Acct., 
 
 6 
 
 1 
 
 08 
 
 July 
 
 31 
 
 " " 
 
 1 
 
 65 
 
 May 
 
 4 
 
 Cash, 
 
 30 
 
 I 4 
 
 20 
 
 Sept. 
 
 30 
 
 11 ti 
 
 2 
 
 oO 
 
 " 
 
 27 
 
 " 
 
 40 
 
 4 
 
 40 
 
 1858. 
 
 
 
 
 
 " 
 
 31 
 
 Family, Monthly Acct,, 
 
 20 
 
 
 
 60 
 
 March 
 
 31 
 
 (1 11 
 
 21 
 
 90 
 
 June 
 
 3(. 
 
 Credits for the Month, 
 
 72 
 
 7 
 
 84 
 
 " 
 
 
 Int. on Value, 
 
 1 
 
 261 
 
 July 
 
 SI 
 
 " " 
 
 25 
 
 
 
 50 
 
 ii 
 
 
 Gain, as per Inv. o/TSSS, 
 
 72 
 
 33 
 
 Aug. 
 
 
 11 u 
 
 45 
 
 14 
 
 29 
 
 
 
 
 
 I Sept. 
 
 30 
 
 11 11 
 
 45 
 
 12 
 
 00 
 
 
 
 
 
 
 Oct. 
 
 31 
 
 U 11 
 
 10 
 
 <j 
 
 40 
 
 
 
 
 
 1 
 
 Xov. 
 
 30 
 
 11 11 
 
 10 
 
 11 
 
 28 
 
 
 
 
 
 
 Dec. 
 
 31 
 
 11 11 
 
 26 
 
 14 
 
 43 
 
 
 
 
 
 
 1858. 
 
 
 
 
 
 
 
 
 
 
 
 Jan. 
 
 31 
 
 It 11 
 
 11 
 
 8 
 
 40 
 
 
 
 
 
 
 Feb. 
 
 28 
 
 U 11 
 
 16 
 
 4 
 
 32 
 
 
 
 
 
 
 March 
 
 31 
 
 11 It 
 
 35 
 
 8 
 
 45 
 
 
 
 
 
 
 March 
 
 
 Amount for the year, 
 
 416 
 
 
 
 
 
 
 
 
 
 
 Value, per Inv. ©/"ISSS 
 
 
 20 
 
 
 
 
 
 124 
 
 19 
 
 
 
 
 
 124 
 
 19 
 
11 
 
 Dr. 
 
 Cocliran^s Agricultural Boole- Keeping. 
 YOUNG STOCK. 
 
 Cr. 
 
 1857. 
 
 
 
 
 
 1357. 
 
 
 
 
 
 April 
 
 1 
 
 Value, per Inv., 
 
 176 
 
 DO 
 
 July 
 
 31 
 
 Credits for the Month, 
 
 31 
 
 00 
 
 " 
 
 ■5i» 
 
 Monthly Account. 
 
 11 
 
 70 
 
 Sept. 
 
 3i 
 
 " " 
 
 21 
 
 00 
 
 Dec. 
 
 31 
 
 Debits for the Month, 
 
 40 
 
 00 
 
 1858. 
 
 
 
 
 
 1858. 
 
 
 
 
 
 Jan." 
 
 31 
 
 u u 
 
 6:i 
 
 00 
 
 .March 
 
 31 
 
 u u 
 
 122 
 
 00 
 
 March 
 
 
 " " 
 
 5m 
 
 00 
 
 (1 
 
 
 Interest on value, 
 
 1 
 
 .9 
 
 52 
 
 
 
 Value per Inv. of 1858. 
 
 l-iO 
 
 00 
 
 The Ox Team No. 2, taken from this account, were rated, by mistake, at too low a price : but it wag not deemed of siiflB- 
 cient importance to amend by erratus. Tliis and other stock accounts show a loss or diminished gain, owing to the full of 
 price. 
 
 Dr. 
 
 SHEEP. 
 
 Cr. 
 
 
 1857. 
 
 
 
 ] 
 
 18.57. 
 
 
 
 1 
 
 April 
 
 1 
 
 Value, per Inv., 
 
 55 10! 
 
 June 
 
 3!' 
 
 Credits for the Month, 
 
 28!00 
 
 " 
 
 3': 
 
 Monthly Account. 
 
 6188 
 
 ! July 
 
 31 
 
 " " 
 
 11 60 
 
 May 
 
 31 
 
 Feed, 
 
 1|13 
 
 1 Oct. 
 
 
 11 11 
 
 2 56 
 
 July 
 
 
 Debits for the Month, 
 
 ! 2,50' 
 
 1858. 
 
 
 
 
 Dec. 
 
 31 
 
 u u 
 
 12 
 
 50' 
 
 Jan. 
 
 31 
 
 " " 
 
 9 
 
 48 
 
 1858. 
 
 
 
 
 
 March 
 
 
 Value per Inv. of 1858. 
 
 72 
 
 00 
 
 March 
 
 31 
 
 Int. on Value, 
 
 20 
 3 
 
 75 
 85 
 
 
 
 
 1 
 
 
 Dr. 
 
 HOGS. 
 
 Cr. 
 
 1857. 
 
 
 
 
 18.57. 
 
 1 
 
 
 
 April 
 
 1 Value, per Inv., 
 
 76 
 
 00 
 
 June, 
 
 30 
 
 Credits for the Month, 
 
 3 
 
 50 
 
 May 
 
 31 Prod. 1, Acct. for 2 Months, 
 
 9 
 
 6'> 
 
 'Dec. 
 
 31 
 
 " " 
 
 226 
 
 10 
 
 June 
 
 30| Debits for the Month, 
 
 4 
 
 85 
 
 1858. 
 
 
 
 
 
 Julv 
 
 31 
 
 " " 
 
 7 
 
 50 1 
 
 March 
 
 31 
 
 Value, per Inv. of 1858, 
 
 65 
 
 00 
 
 An- 
 
 
 11 11 
 
 4 
 
 501] 
 
 
 
 
 
 Sept. 
 
 30 
 
 U (1 
 
 6 
 
 00 
 
 
 
 
 
 Oct. 
 
 31 
 
 
 16 
 
 00 
 
 
 
 
 
 
 Nov. |30| " " i 
 
 21 
 
 0(") 
 
 
 
 
 
 
 Dec. 
 
 31 
 
 11 (1 
 
 20 
 
 30 
 
 
 
 
 
 
 1858. 
 
 
 
 1 
 
 
 
 
 
 
 
 March 1 31 
 
 " " 
 
 48 
 
 40 
 
 
 
 
 
 
 11 
 
 • "I Lit. on Value, 
 
 5 
 
 32 
 
 
 
 
 
 
 Dr. 
 
 J. MEAD & CO. 
 
 Cr. 
 
 18.57. 
 Sept. 30 
 
 Debits for the Mouth, 
 
 250 
 
 00 
 
 1857. I 
 
 . ept. 30| Credits for the Month, 
 
 250 
 
 00 
 
Dr. 
 
 Cochran^ s Agricultural Booh-Keepmg. 
 ' GARDEN A. 
 
 12 
 
 Cr. 
 
 1856. 
 
 
 
 
 
 l8o1. 
 
 
 
 1 
 
 ~~" 
 
 April 
 
 30 
 
 Labor and Team, Time-Tab. 
 
 3 
 
 00 
 
 June 
 
 30 
 
 Credits for the Month, 
 
 2 
 
 15 
 
 May 
 
 31 
 
 " " " 
 
 3 
 
 00 
 
 July 
 
 31 
 
 u u 
 
 8 
 
 00 
 
 June 
 
 30 
 
 Debits for the Month, 
 
 1 
 
 00 
 
 lAug, 
 
 
 (i a 
 
 13 
 
 75 
 
 July 
 
 31 
 
 u u 
 
 1 
 
 00 
 
 Oct. 
 
 
 " " 
 
 12 
 
 90 
 
 Oct. 
 
 
 l( (( 
 
 1 
 
 50 
 
 
 
 
 
 
 1858. 
 
 
 
 
 
 1 
 
 
 
 
 
 March 31 
 
 Int. on Value, 
 
 1 
 
 00 i 
 
 
 
 
 
 " 
 
 
 Gam, Profit and Loss Acct. 
 
 20 
 , 36 
 
 30 
 SO 
 
 1 
 
 
 
 36 
 
 
 
 
 
 
 80 
 
 Dr. 
 
 ORCHAUD B. 
 
 Cr. 
 
 1857. 
 
 
 
 
 ! 18.57. 
 
 
 
 
 • 
 
 April 
 
 30 
 
 Labor, Time-Table, 
 
 1 
 
 50 
 
 July 
 
 31 
 
 Credits for the Month, 
 
 1 
 
 25 
 
 Sept. 
 
 
 Debits for the Month, 
 
 3 
 
 25 
 
 Au". 
 
 
 u u 
 
 22 
 
 74 
 
 Oct. 
 
 31 
 
 " " 
 
 18 
 
 00 iSept. 
 
 30 
 
 U 11 
 
 55 
 
 85 
 
 Dec. 
 
 
 U <( 
 
 12 30i 
 
 Oct. 
 
 31 
 
 (1 (( 
 
 198 
 
 00 
 
 1858. 
 
 
 
 
 
 
 
 
 
 
 March 
 
 31 
 
 U (C 
 
 Int. on Value, 
 
 1 
 23 
 
 5.0 
 10 
 
 
 
 
 
 
 Dr. 
 
 FIELD C. 
 
 Cr. 
 
 1857. 
 
 ! 
 
 
 
 1857. 
 
 
 
 
 
 April 
 
 1 
 
 Value, Barley as per In v.. 
 
 54 
 
 00 
 
 Au2:. 
 
 31 
 
 Credits for the Month, 
 
 1 
 
 25 
 
 July 
 
 31 
 
 Debits for the Month, 
 
 11 
 
 50 
 
 Sept. 
 
 20 
 
 U (1 
 
 171 
 
 00 
 
 Sept. 
 
 30 
 
 u u 
 
 9 
 
 20 
 
 
 
 
 
 
 1858. 
 
 
 
 
 
 
 
 
 
 
 March 
 
 31 
 
 Int. on Value, 
 
 14 
 
 00 
 
 
 
 
 
 
 Dr. 
 
 FIELD D No. 1. 
 
 Cr. 
 
 1857. 
 
 
 
 
 
 
 1857. 
 
 
 
 
 — ■ 
 
 April 
 
 1 
 
 Labor and Manure, Inv., 
 
 21 
 
 00 
 
 Sep^ 
 
 30 
 
 Credits for the Month, 
 
 44 
 
 10 
 
 May 
 
 20 
 
 Manure, 45 Loads, 
 
 21 
 
 75 
 
 Oct. 
 
 31 
 
 U 11 
 
 136 
 
 SO 
 
 (( 
 
 31 
 
 Labor and Team, Time-Tab. 
 
 22 
 
 25 
 
 
 
 
 
 
 Jvme 
 
 30 
 
 Debits for the Month, 
 
 5 
 
 50 
 
 
 
 
 
 
 July 
 
 31 
 
 " " 
 
 1 
 
 50 
 
 
 
 
 
 
 Sept. 
 
 30 
 
 U 1( 
 
 5 
 
 00 
 
 
 
 
 
 
 Oct. 
 
 31 
 
 (1 11 
 
 28 
 
 50 
 
 
 
 
 
 
 1858. 
 
 
 
 
 
 
 
 
 
 
 March 
 
 31 
 
 Interest on Value, 
 
 4 
 
 20 
 
 
 
 
 
 
 Dr. 
 
 WOOD LOT M. 
 
 Cr. 
 
 1857. 
 
 
 
 
 
 1857. 
 
 
 
 
 
 Nov. 
 
 30 
 
 Debits for tfee Month, 
 
 12 
 
 00 
 
 Nov. 
 
 30 
 
 Credits for the Month, 
 
 10 
 
 00 
 
 Dec. 
 
 31 
 
 11 u 
 
 6 
 
 00 
 
 Dee. 
 
 31 
 
 11 II 
 
 46 
 
 25 
 
 1858. 
 
 
 
 
 
 1858. 
 
 
 
 
 
 Jan. 
 
 31 
 
 (1 (1 
 
 27 
 
 13 
 
 Jan. 
 
 31 
 
 K fl 
 
 42 
 
 50 
 
 Feb. 
 
 28 
 
 1 
 
 26 
 
 88 
 
 Feb. 
 
 28 
 
 II II 
 
 38 
 
 75 
 
 March 
 
 31 
 
 11 II 
 Interest on Value, 
 
 24 
 
 1 27 
 
 25 
 30 
 
 March 
 
 31 
 
 II a 
 
 69 
 
 60 
 
13 
 
 Br. 
 
 CodirarHs Agricultural Booh- Keeping. 
 FIELD D No. 2. 
 
 1857. 
 April 
 
 u 
 
 May 
 
 June 
 July 
 Sept. 
 
 Oct. 
 
 1858. 
 March 
 
 Labor and Manure, Inv., 
 Labor and Team, Time-Tab. 
 Manure,' 100 Loads, 
 Prod. 1, Seed Corn, 
 Labor and Team, Time-Tab. 
 Debits for the Month, 
 
 31 Interest on value. 
 
 Gain, Profit and Loss Acct. 
 
 
 
 1857. 
 
 n 
 
 00 
 
 Oct. 31 
 
 25 
 
 13 
 
 
 
 15 
 
 00 
 
 
 
 1 
 
 25 
 
 
 
 22 
 
 75 
 
 
 
 12 
 
 75 
 
 
 
 8 
 
 50 
 
 
 
 6 
 
 00 
 
 
 
 42 
 
 00 
 
 
 
 14 
 
 00 
 
 
 
 73 
 
 82 
 
 
 
 293 
 
 20 
 
 
 
 Credits for the Month, 
 
 Or. 
 
 293 20 
 
 293 
 
 20 
 
 Dr. 
 
 FIELD D No. 3. 
 
 1457. 
 
 
 July 
 
 31 
 
 Oct. 
 
 •• 
 
 March 
 
 
 Debits for the Month, 
 
 U it u 
 
 Interest on value, 
 
 
 
 1867. 
 
 
 12 
 
 90 
 
 Oct. 
 
 31 
 
 21 
 
 00 
 
 
 
 1 
 
 40 
 
 
 
 Credits for the Month, 
 
 Cr. 
 
 76 56 
 
 Dr. 
 
 FIELD E. 
 
 Cr. 
 
 1857. 
 Nov. 
 Dec. 
 
 1858. 
 March 
 
 
 
 1 
 
 1857. 
 
 
 
 30 
 
 Debits for the Month, 
 
 23 
 
 75 
 
 May 
 
 31 
 
 Horse Team Pasture, 
 
 31 
 
 " " 
 
 15 
 
 00 
 
 June 
 
 30 
 
 Dairy, 
 
 Credits for the Month, 
 
 31 
 
 Interest on Value, 
 
 22 
 
 40 
 
 July 
 Aug. 
 Sept. 
 Oct. 
 Nov. 
 Dec. 
 1858. 
 March 
 
 31 
 
 30 
 31 
 30 
 31 
 
 31 
 
 (( (( 
 
 a (( 
 a (1 
 <i ii 
 
 Inv., Labor for Spring Cr 
 
 
 1 
 
 75 
 
 
 11 
 
 25 
 
 
 13 
 
 25 
 
 
 12 
 
 50 
 
 
 3 
 
 88 
 
 
 8 
 
 25 
 
 
 2 
 
 00 
 
 
 2 
 
 00 
 
 
 3 
 
 00 
 
 3p, 
 
 38 
 
 75 
 
 Dr. 
 
 
 BOARDING STOCK. 
 
 Cr. 
 
 1868. 
 March 
 
 31 
 
 Debits for the Month, 
 
 96 00 
 
 1858. 
 March 
 
 31 
 
 Credits for the Month, 
 
 109 
 
 28 
 
 Dr. 
 
 
 
 FIELD L. 
 
 
 Cr. 
 
 1858. 
 March 
 
 31 
 
 Interest on Value, 
 
 4 
 
 62 
 
 1868. 
 March 
 
 31 
 
 Credits for the Month, 
 
 22 
 
 00 
 
Dr. 
 
 CoclirarHs AgriGultural Boole-Keeping. 
 FIELD F. 
 
 14 
 
 Cr. 
 
 1857. 
 
 
 
 
 
 1857. 
 
 
 
 
 
 April 
 
 30 
 
 Lab. and Team, Time-Table, 
 
 2 
 
 0.0 
 
 ^ug. 
 
 31 
 
 Credits for the Month, 
 
 175 
 
 00 
 
 -A-ug. 
 
 31 
 
 Debits for the Month, 
 
 32 
 
 00 
 
 Nov. 
 
 30 
 
 U il 
 
 2 
 
 00 
 
 1858. 
 
 
 
 
 
 
 
 
 
 
 March 
 
 31 
 
 Interest on value, 
 
 20 
 
 16 
 
 
 
 
 
 
 
 
 Gain, Profit and Loss Acci. 
 
 122 
 177 
 
 84 
 GO 
 
 
 — 
 
 
 177 
 
 
 
 
 
 00 
 
 Dr. 
 
 FIELD G. 
 
 Cr. 
 
 1857. 
 May 
 June 
 July 
 Aug. 
 Sept. 
 1858. 
 March 
 
 Labor and Team, Time-Tab. 
 Debits for the Month, 
 
 Interest on Value, 
 
 
 
 1858. 
 
 
 7 
 
 50 
 
 March 
 
 31 
 
 51 
 
 88 
 
 
 
 9 
 
 00 
 
 
 
 24 
 
 50 
 
 
 
 44 
 
 55 
 
 
 
 17 
 
 92 
 
 
 
 Wheat on Ground, In v. 1858 
 
 155 
 
 35 
 
 Dr. 
 
 FIELD H. 
 
 Gr. 
 
 1857. 
 
 
 
 
 
 1857. 
 
 
 
 
 
 April 
 
 1 
 
 Wheat on Ground, Inv., 
 
 108 
 
 30 
 
 Sept. 
 
 30 
 
 Credits for the Month, 
 
 490 
 
 00 
 
 May 
 
 31 
 
 Labor, Time-Table, 
 
 2 
 
 50 
 
 1858. 
 
 
 
 
 
 July 
 
 
 Debits for the Month, 
 
 14 
 
 50 
 
 March 
 
 31 
 
 Manure and Labor, Inv., 
 
 62 
 
 25 
 
 Aug. 
 
 
 u u 
 
 15 
 
 75 
 
 
 
 
 
 
 Sept. 
 
 30 
 
 U (1 
 
 23 
 
 00 
 
 
 
 
 
 
 Dec. 
 
 31 
 
 It l( 
 
 5 
 
 00 
 
 
 
 
 
 
 1858. 
 
 
 
 
 
 
 
 
 
 
 Jan. 
 
 31 
 
 i( « 
 
 16 
 
 00 
 
 
 
 
 
 
 Feb. 
 
 28 
 
 11 (1 
 
 19 
 
 50 
 
 
 
 
 
 
 March 
 
 31 
 
 (C (( 
 
 21 
 
 75 
 
 
 
 
 
 
 
 
 Interest on Value, 
 Gain, Profit and Loss, 
 
 22 
 303 
 
 652 
 
 40 
 
 55 
 
 25 
 
 
 
 
 552 
 
 
 
 
 
 
 25 
 
 Dr. 
 
 FIELD J. 
 
 Cr. 
 
 1857. 
 
 
 April 
 
 8 
 
 " 
 
 24 
 
 II 
 
 30 
 
 May 
 
 31 
 
 July 
 
 
 Aug. 
 
 
 Sept. 
 
 30 
 
 1858. 
 
 
 March 
 
 31 
 
 Cash, Clover and Timothy, 
 
 Prod. No. 1, Seed Oats, 
 
 Labor «fc Team, Time-Table, 
 11 (I II 
 
 Debits' for the Month, 
 
 Interest on Value, 
 
 
 
 1858. 
 
 
 14 
 
 50 
 
 Sept. 
 
 30 
 
 16 
 
 00 
 
 Dec. 
 
 31 
 
 89 
 
 00 
 
 
 
 1 
 
 00 
 
 
 
 8 
 
 00 
 
 
 
 6 
 
 75 
 
 
 
 23 
 
 00 
 
 
 
 22 
 
 40 
 
 
 
 Credits for the Month, 
 
 171 
 12 
 
15 
 Dr. 
 
 OoclirarCs Agricultural Booh-Keeping, 
 FIELD K. 
 
 Cr. 
 
 .1857. 
 
 
 
 
 
 1857. 
 
 
 
 
 
 April 
 
 8 
 
 Cash, Plaster, 
 
 3 
 
 75 
 
 July 
 
 31 
 
 Credits for the Month, 
 
 160 
 
 50 
 
 (( 
 
 30 
 
 Labor and Team, Time-Tab. 
 
 2 
 
 00 
 
 Aug. 
 
 
 U 11 
 
 10 
 
 12 
 
 June 
 
 30 
 
 Debits for the Month, 
 
 12 
 
 00 
 
 Sept. 
 
 30 
 
 11 It 
 
 4 
 
 00 
 
 July 
 
 31 
 
 11 u 
 
 13 50 
 
 Oct. 
 
 31 
 
 11 it 
 
 7 
 
 50 
 
 1858. 
 Uarch 
 
 31 
 
 Interest on Value, 
 
 21 
 
 56 
 
 Nov. 
 
 30 
 
 (1 4( 
 
 4 
 
 00 
 
 (( 
 
 
 Gain, Profit and Loss, 
 
 133 
 186 
 
 31 
 
 12 
 
 
 
 
 
 
 
 
 
 
 186 12 
 
 TRIAL BALANCE, 
 
 April 30th, 1857. 
 
 OBBITS. 
 
 NAMES OF ACCOUNTS. 
 
 CHEDITS. 
 
 285 
 5099 
 
 00 
 50 
 00 
 00 
 10 
 00 
 
 21 
 
 50 
 50 
 
 00 
 25 
 65 
 25 
 
 50 
 45 
 50 
 00 
 70 
 88 
 00 
 00 
 50 
 00 
 00 
 13 
 00 
 30 
 50 
 75 
 
 17 
 
 James Earl, 
 
 8633 
 
 105 
 
 295 
 
 50 
 
 79 
 67 
 
 9 
 
 59 
 
 144 
 
 6 
 18 
 
 6 
 
 9476 
 
 P5 
 
 Real Estate, 
 
 
 432 
 
 Furniture, 
 
 
 515 
 
 Implements, 
 
 
 215 
 
 Cash, 
 
 76 
 
 860 
 
 Bills Receivable, 
 
 
 
 Bills Payable, 
 
 00 
 
 135 
 
 Family, 
 
 
 1 
 
 General Expense, 
 
 
 22 
 
 Manure, 
 
 
 
 Thomas Jones, , 
 
 00 
 
 50 
 186 
 
 Thomas Arnold, 
 
 Produce No. 1, 
 
 45 
 
 7? 
 
 Produce No. 2, 
 
 70 
 
 11 
 
 Feed Account 
 
 38 
 
 
 Labor, 
 
 50 
 
 413 
 
 126 
 844 
 
 Horse Team Account, 
 
 Ox Team Account, 
 
 Dairy Account, 
 
 75 
 38 
 22 
 08 
 
 17 
 
 18 
 
 Poultry, 
 
 187 
 60 
 
 Young Stock, 
 
 Sheep Account, 
 
 *^(\ 
 
 Hog Account, 
 
 3 
 
 A, 
 
 1 
 
 B, 
 
 54 
 
 C, 
 
 21 
 
 D No. 1, 
 
 f>7 
 
 D No. 2, 
 
 2 
 108 
 
 F, 
 
 H, 
 
 69 
 
 J, 
 
 5 
 
 K, 
 
 «476 
 
 
 When an account is equal in its debits and credits, it 
 ia not necessary to enter it in the Trial Balance, as it 
 would not vary the result. 
 
 In the Trial Balance of March, the amounts for the 
 year are entered, but the Trial Balance haying been 
 taken monthly, the general Trial Balance for the year is 
 unnecessary. ! 
 
 TRIAL BALANCE, 
 
 March 31st, 1858. 
 
 285 
 
 5611 
 
 477 
 
 572 
 
 1972 
 
 1538 
 
 60 
 
 987 
 
 59 
 
 18 
 
 61 
 
 26 
 
 77 
 
 1( 
 
 711 
 
 86 
 
 605 
 
 250 
 
 77 
 
 635 
 
 51 
 
 359 
 
 107 
 
 219 
 
 16 
 
 59 
 
 88 
 
 109 
 
 219 
 
 35 
 
 61 
 
 54 
 
 155 
 
 248 
 
 13f 
 
 52 
 
 4 
 
 123 
 
 32 
 
 96 
 
 17923159 
 
 NAMES OF ACCOUNTS. 
 
 James Earl, . . . . . 
 
 Real Estate, 
 
 Furniture, 
 
 Implements, 
 
 Cash, 
 
 Bills Receivable,. 
 Bills Payable, . . . 
 
 Family, 
 
 General Expense, 
 
 Interest, 
 
 Manure, 
 
 Thomas Jones, . . . 
 Thomas Arnold, . 
 Produce No. 1, . . 
 Produce No. 2, . . 
 Feed Account, . . . 
 Horse Team Acct. 
 Ox Team Acct. . . 
 Ox Team No. 2, . . 
 
 Dairy Acct 
 
 Poultry, , 
 
 Young Stock,. 
 
 Sheep Acct 
 
 Hogs, 
 
 A, 
 
 B, 
 
 C, 
 
 DNo. 1, 
 
 D No. 2, 
 
 DNo. 3, 
 
 E, 
 
 F, 
 
 G, 
 
 H, 
 
 J, 
 
 K, 
 
 L, 
 
 M 
 
 Robert Woodgrove, 
 Boarding Stock, . . . 
 
 86£ 
 
 1818 51 
 
 95 
 
 263 
 295 
 629 
 
 564 
 28 
 84 
 
 1154 
 606 
 
 85 
 387 
 
 45 
 
 11 
 404 
 104 
 162 
 
 44 
 229 
 
 36 
 277 
 172 
 180 
 293 
 
 76 
 
 57 
 177 
 
 490 00 
 
 184 
 186 
 
 207 
 
 109 
 
 00 
 00 
 40 
 
 38 
 95 
 00 
 
 61 
 31 
 14 
 50 
 77 
 26 
 65 
 19 
 00 
 64 
 60 
 80 
 64 
 25 
 90 
 20 
 56 
 88 
 00 
 
 17923 59 
 
OR 
 
 STATEMENT OF AVAILS AND LIABILITIES. 
 
 Makch 31st, 1858. 
 
 When the Books were opened on the first of April, a valuation of property was made out, and 
 Avails and Liabilities arranged under the head of Inventory, and as it is desirable now, at the close 
 of March, to ascertain the result of the farming operations of the year, we proceed to make a new 
 estimate of property at its present value, and arrange it in order as in April. 
 
 This is a plain, common sense transaction, unconnected with any system of balancing or closing 
 Ledger Accounts, and that Book is used only in the making out of this Inventory, to ascertain the 
 balances of Bills Rece^ivable, Bills Payable and Personal Accounts. The difference between the 
 Avails and Liabilities, is the farmer's net worth, and compared with his net worth in April, w 1 
 show whether his avails have been increased or diminished, and how much. 
 
 James EarVs Avails are — 
 
 Real Estate — Comprising the following Divisions ; 
 
 House and Lot, 
 
 Barn and Sheds, 
 
 Garden A, 
 
 Orchard B, 
 
 Field C, 
 
 " E, 
 
 " F, 
 
 " G, 
 
 " H, , 
 
 " J, 
 
 " K 
 
 " L, 
 
 " M, 
 
 " N, 
 
 Boards and Rails, 
 
 Implements — As per special Inventory, 
 
 Furniture — As per Mary Earl's Inventory, .... 
 Family Stores — " " " .... , 
 
 Horse Team — Value of 3 Horses, 
 
 Ox " " Fatting Cattle 
 
 " " " Young Team, 
 
 Dairy — " 10 Cows 
 
 Young Stock — " 8 Young Cattle and a Colt, , 
 Sheep — " 17 Sheep and 13 Lambs,. .. 
 
 ITogs — " 8 Store Hogs and 2 Sows, ., 
 
 Poultry — " 70 Hens and 6 Turkeys, 
 
 Produce ITo. 1 — 150 bush. Wheat, a70c 
 
 247i " Corn, a37ic 
 
 300 " Oats, a28c 
 
 175 " Barley, a60c 
 
 Fodder, 
 
 20,000 lbs. Hay, (10 tons,) a$7, 
 
 Amount carried forward, 
 
 1350 
 
 00 
 
 
 
 575 
 
 00 
 
 
 
 100 
 
 00 
 
 
 
 350 
 
 00 
 
 
 
 200 
 
 00 
 
 
 
 280 
 
 00 
 
 
 
 320 
 
 00 
 
 
 
 288 
 
 00 
 
 
 
 288 
 
 00 
 
 
 
 320 
 
 00 
 
 
 
 320 
 
 00 
 
 
 
 300 
 
 00 
 
 
 
 66 
 
 00 
 
 
 
 390 
 
 00 
 
 
 
 425 
 
 00 
 
 
 
 39 
 
 75 
 
 5611 
 
 75 
 
 
 
 515 
 
 00 
 
 
 
 470 
 
 00 
 
 
 
 125 
 
 00 
 
 
 
 265 
 
 GO 
 
 
 
 165 
 
 00 
 
 
 
 65 
 
 00 
 
 
 
 306 
 
 00 
 
 
 
 140 
 
 00 
 
 
 
 72 
 
 00 
 
 
 
 65 
 
 00 
 
 
 
 20 
 
 00 
 
 105 
 
 00 
 
 
 
 92 
 
 72 
 
 
 
 84 
 
 00 
 
 
 
 105 
 
 00 
 
 
 
 18 
 
 00 
 
 
 
 70 
 
 00 
 
 474 
 
 72 
 
 
 
 8294 
 
 47 
 
58 
 
 Cochran^s Agricultural Booh-Keepi7ig, 
 INVENTORY— (7o?i^mwed 
 
 Amount brougcht forward. 
 
 Produce No. 2 — 240 bush. Potatoes, aSOc , 
 
 76 " Apples, a50c 
 
 60 " Turnips, al2c , 
 
 G Breaking, Fallowing and Sowing, 
 
 E Breaking up for Spring Crop, 
 
 H Manuring and Plowing, 
 
 Manure — For value, , 
 
 Cash — Amount on hand 
 
 Bills Receivable — Amount on hand, , 
 
 Thomas Arnold — For his indebtedness, 
 
 Moht. Woodgrove — " " 
 
 Amount of Avails, 
 
 LIABILITIES. 
 
 Bills Payable — Note as per Ledger, 
 Thomas Jones — Due to him, 
 
 Net worth March 31st, 1858, 
 " " April 1st, 1857, , 
 
 Increase, 
 
 
 
 8294 
 
 47 
 
 72 
 
 00 
 
 
 
 38 
 
 00 
 
 
 
 7 
 
 20 
 
 117 
 155 
 
 20 
 
 
 
 35 
 
 
 
 38 
 
 75 
 
 
 
 62 
 
 25 
 
 
 
 32 
 
 75 
 
 
 
 153 
 
 84 
 
 
 
 1275 
 
 00 
 
 
 
 77 
 
 14 
 
 
 
 32 
 
 14 
 
 10238 
 
 89 
 
 235 
 
 00 
 
 
 
 68 
 
 00 
 
 293 
 
 00 
 
 
 
 9945 
 
 89 
 
 
 
 8348 
 
 95 
 
 1596 
 
 94 
 
 This Inventory would form the opening accounts ©f the new Ledger, in continuing the Books of 
 Mable Grove Farm for the ensuing year. 
 
PROFIT AND LOSS. 
 
 It is desirable not only to ascertain the present worth of the farmer, but also the sources of his 
 gain or loss. 
 
 It will be obvious that we can determine nothing in regard to the Profit or Loss arising from any 
 species of property, unless in connection with what it has cost and produced. We also consider its 
 present value — thus by turning to Horse Team Account, it will be found debited with its value in 
 185*7, $395, and with its cost during the year. On the other hand, it has been credited with the 
 colt and team work, and to this must be added its present value from the Inventory of 185S, which 
 is $265 ; and now the debits and credits compared, show an excess of credits amounting to $47.95, 
 which amount is c/ain. 
 
 The value of the Fields having been entered to Real Estate, these are only to be credited from the 
 Inventory, where a crop is in the ground, or preparation has been made for one ; in this case, an 
 investment has been made, the result of which is to be hereafter realized ; and consequently, such 
 field is to be credited with the value of the labor, seed, tfec, bestowed upon it. 
 
 By carrying the loss to the credit and the gain to the debit of the accounts to which they belong 
 in the Ledger, the two sides will equal each other. This is termed balancing. Several examples of 
 this are given, but the process is wholly unnecessary, and unconnected with any practical result. 
 
 Statement of Gain and Loss on Property and Expense Accounts for the Year. 
 
 LBDG'K 
 
 TITLE OF ACCOUNTS. 
 
 March 31st, 1858. 
 
 DBS, AND CBS. 
 
 DIFFERENCE ( 
 
 CARRIED OtTT. 
 
 PAGB. 
 
 COMPARED. 
 
 NET LOSS. 1 
 
 NET GAIN. 
 
 1 
 
 Furniture Account, 
 
 Amount of Debits, 
 
 477 
 
 60 
 
 
 
 
 
 
 
 " Credits, 
 
 470 
 
 00 
 
 7 
 
 60 
 
 
 
 1 
 
 Implement Account, 
 
 Amount of Debits, 
 
 572 
 
 65 
 
 
 
 
 
 
 
 " Credits, 
 
 615 
 
 00 
 
 57 
 
 65 
 
 
 
 3 
 
 Familv Account, 
 
 Amount of Debits, 
 
 987 
 
 45 
 
 
 
 
 
 
 
 " Credits, 
 
 754 
 
 40 
 
 233 
 
 05 
 
 
 
 3 
 
 General Expense, 
 
 Amount of Debits, 
 
 59 
 
 01 
 
 
 
 
 
 
 
 Credits, 
 
 
 
 00 
 
 59 
 
 01 
 
 
 
 4 
 
 Interest Account, 
 
 Amount of Credits, 
 
 564 
 
 38 
 
 
 
 
 
 
 
 " Debits, 
 
 18 
 
 20 
 
 
 
 546 
 
 18 
 
 6 
 
 Produce Acct. No. 1,. .. . 
 
 Amount of Debits, 
 
 1683 
 
 45 
 
 
 
 
 
 
 
 " Credits, 
 
 1629 
 
 33 
 
 54 
 
 12 
 
 
 
 7 
 
 Produce Acct. No. 2, . . . . 
 
 Amount of Credits, 
 
 723 
 
 51 
 
 
 
 
 
 
 
 " Debits, 
 
 711 
 
 05 
 
 
 
 12 
 
 4(5 
 
 V 
 
 Feed Account, .... .... 
 
 Amount of Debits, 
 
 " Credits, 
 
 86 
 85 
 
 45 
 14 
 
 1 
 
 31 
 
 
 
 
 
 
 9 
 
 Horse Team Account, . . . 
 
 Amount of Credits, 
 
 652 
 
 50 
 
 
 
 
 
 
 
 " Debits, •. 
 
 605 
 
 55 
 
 
 
 46 
 
 95 
 
 9 
 
 Ox Team Account, 
 
 Amount of Debits, 
 
 250 
 
 23 
 
 
 
 
 
 
 
 " Credits, 
 
 210 
 
 77 
 
 39 
 
 46 
 
 
 
 9 
 
 Ox Team No. 2, 
 
 Amount of Debits, 
 
 77 
 
 75 
 
 
 
 
 
 
 
 " Credits, 
 
 76 
 
 26 
 
 1 
 
 49 
 
 
 
 11 
 
 Young Stock Account, . . 
 
 Amount of Debits, 
 
 359 
 
 22 
 
 
 
 
 
 
 
 " Credits, 
 
 302 
 
 00 
 
 57 
 
 22 
 
 
 
 11 
 
 Sheep Account, 
 
 Amount of Credits, 
 
 116 
 
 64 
 
 
 
 
 
 
 
 " Debits, 
 
 107 
 
 61 
 
 
 
 9 
 
 03 
 
 11 
 
 Hog Account, 
 
 Amount of Credits, 
 
 Debits, 
 
 294 
 219 
 
 60 
 
 47 
 
 
 
 75 
 
 
 
 
 13 
 
 10 
 
 Poultry Account, 
 
 Amount of Credits, 
 
 124 
 
 19 
 
 
 
 
 
 
 
 " Debits, 
 
 51 
 
 86 
 
 
 
 72 
 
 33 
 
 10 
 
 Dairy Account, 
 
 Amount of Credits, 
 
 710 
 
 65 
 
 
 
 
 
 
 
 " Debits, 
 
 Amount carried forward, 
 
 635 
 
 73 
 
 
 91 
 
 74 
 
 92 
 
 
 
 510 
 
 837 
 
 00 
 
60 GoclirarHs Agricultural Boolc-Keepmg. 
 
 STATEMENT OF GAIN AND LOSS— Continued. 
 
 ledg'b 
 
 PAGE. 
 
 12 
 12 
 12 
 12 
 13 
 13 
 13 
 14: 
 14 
 14 
 15 
 13 
 12 
 13 
 
 TITLE OF ACCOUNTS. 
 
 Garden A, . 
 Orchard B, 
 Field C, ... 
 
 Field D No. 1,... 
 
 Potatoe Crop, 
 Field D No. 2, . . . 
 
 Corn Crop, . . 
 Field D No. 3, . . . 
 
 Turnip Crop, . 
 Field E, , 
 
 Field F, . 
 Field H, . 
 Field J, . 
 Field K, 
 Field L, . 
 
 Wood Lot M, .. 
 Boardin^C Stock, 
 
 James Earl, 
 
 aiARCH 31ST, 18o8i 
 
 Amount bro't forward. 
 Amount of Credits, 
 
 " Debits, .... 
 Amount of Credits, 
 
 " Debits, .... 
 
 Amount of Credits, . . . 
 
 " Debits, .... 
 Amount of Credits, 
 
 " Debits, . . . 
 Amount of Credits, 
 
 " Debits, .... 
 
 Amount of Credits, .... 
 
 " Debits, 
 
 Amount of Debits, 
 
 Credits, 
 
 Amount of Credits, 
 
 " Debits, 
 
 Amount of Credits, 
 
 " Debits, 
 
 Amount of Credits, .... 
 
 " Debits, 
 
 Amount of Credits, 
 
 " Debits, 
 
 Amount of Credits, 
 
 " Debits, 
 
 Amount of Credits, 
 
 " Debits, . 
 
 Amount of Credits, .... 
 
 " Debits, 
 
 Amount of Loss and Gain. 
 For net oain, 
 
 36 
 16 
 
 277 
 
 59 
 
 1Y2 
 
 88 
 
 180 
 
 1 09 
 
 293 
 
 219 
 
 76 
 
 35 
 
 96 
 
 61 
 
 177 
 
 54 
 
 552 
 
 248 
 
 184 
 
 130 
 
 186 
 
 52 
 
 22 
 
 4 
 
 207 
 
 123 
 
 109 
 
 96 
 
 DIFFERENCE CARRIED OUT. 
 
 NET LOSS. I 1 NET GAIN. 
 
 610 91 
 
 510 
 1596 
 
 2107 
 
 85 
 
 837 
 20 
 
 217 
 83 
 71 
 73 
 41 
 35 
 
 122 
 
 303 
 53 
 
 133 
 17 
 83 
 13 
 
 2107 
 
 00 
 30 
 99 
 55 
 20 
 82 
 26 
 48 
 84 
 55 
 35 
 31 
 38 
 54 
 28 
 85 
 
 2107 85 
 
 This amount carried to the credit of James Earl's account, will show his present worth to be the same as in the general 
 Btatement of avails and liabilities. 
 
 Dr. 
 
 JAMES EARL. 
 
 Cr. 
 
 1857. 
 
 
 
 
 1857. 
 
 
 
 
 
 April 
 
 1 
 
 Liabilities as per Inv., 
 
 285 00 
 
 April 
 
 1858. 
 
 1 
 
 His Avails as per Inv., 
 
 8633 
 
 95 
 
 
 
 
 
 March 
 
 31 
 
 Gain, Profit and Loss Acct., 
 
 1596 
 
 94 
 
THIS WOEK AS A SCHOOL BOOK. 
 
 An objection to the introduction of this work as a School Book, may seem to exist in the fact 
 that the system is here applied to farming operations only. 
 
 To this it is answered, that all other works on Book-Keeping are in hke manner applied almost 
 wholly to the business of the merchant. And furthermore, that the principles common to all 
 accounts may be learned much more readily from this system, than from those apphed to mercantile 
 accounts ; inasmuch as they are all herein contained, and more fully elaborated and applied to a 
 greater variety of accounts — and the young farmer, acquainted with this system, may enter the 
 counting room of the merchant and keep his books more successfully than the merchant's clerk 
 can keep those of the farmer. 
 
 MODIFICATIONS, 
 
 Modifications of the general system exhibited in this work, may sometimes be desirable to 
 adapt it to particular circumstances. 
 
 On farms where several teams are used, a general Ledger account for the whole, will be more 
 convenient than a seperate one for each. To this end, number the teams in order, and let the 
 Time-Table be extended in the columns for totals of team work, so that there shall be one for 
 each team — and number the columns to represent these respectively — at the close of the day, let 
 the Labor and Team work be entered to the debit of the fields, (fee, and to the credit of the 
 teams. 
 
 The Ledger Account for Teams should be ruled on the Debtor and Creditor sides with parallel 
 ^ulings corresponding to the number of teams, after the manner of the Produce Accounts. — 
 "When the Time-Table is posted and also the Day-Book entries for Feed and charges, the ac- 
 count will exhibit, as in the example following, the comparative etate of each team and the 
 entire result of the whole. 
 
 The grain fields, the pasture fields and the grain crops may be treated in like manner, and 
 thus the Ledger accounts wall be condensed and reduced in number. Dairy Account may be 
 credited with Milk, Butter and Cheese, and seperate columns ruled for each, or the whole may 
 be estimated according to the proportionate value of the principal product. 
 
 Fatting Stock, and Breeding Stock Accounts are kept in the same manner as any other Stock 
 Account, and require no further illustration. If a number of cattle are fed and it is desirable 
 to know the particulars in regard to the different kinds, they may be classed and numbered, and 
 80 also with Brood Mares. 
 
 'So Index is kept to this Ledger — as this was deemed unneceessary — the system on the most 
 extensive farms connot occupy more than 60 pages, and half that number is sufiieieat for ordi- 
 nary farms. The reference from the Ledger to the Day-Book is by dates. 
 
 The retail credit system, whereby many farmers are continually anticipating the avails of 
 their labors, and moi'tgaging their crops in driblets here and there, is so injurious to their inter- 
 ests, that all recognition of it was purposely avoided in this work. Better sell stock or give a 
 permanent mortgage at once, at any rate of interest, than pay the cost and penalties connec- 
 ted with this system. But those who wish such accounts, have examples of the manner of keep- 
 ing them, in the personal accounts of this Ledger. 
 
62 
 Dr. 
 
 Cochran^s Agricultural Book-Keejping. 
 GRAIN AND HAY FIELDS. 
 
 
 1 
 
 30 
 
 31 
 
 Crops, Ac, as per Inv., 
 Debits to this date, 
 
 Interest on Value, 
 Gain, Profit and Loss, 
 
 Field H. 
 Wheat. 
 
 Field C. 
 Barley. 
 
 Field D, 2 
 Corn. 
 
 Field J. 
 Oats. 
 
 Field K. 
 Hay. 
 
 Field F. 
 Hay. 
 
 Amount. 
 
 1851. 
 April 
 Nov. 
 
 1858. 
 March 
 
 108 
 55 
 
 62 
 
 22 
 303 
 
 552 
 
 30 
 
 75 
 
 25 
 40 
 55 
 
 25 
 
 54 
 
 20 
 
 14 
 
 83 
 
 112 
 
 00 
 10 
 
 00 
 55 
 
 25 
 
 12 
 133 
 
 14 
 
 13 
 
 293 
 
 00 
 38 
 
 00 
 82 
 
 20 
 
 108 
 
 22 
 53 
 
 i 184 
 
 25 
 
 40 
 35 
 
 
 
 00 
 
 31 
 
 21 
 133 
 
 186 
 
 25 
 
 5& 
 31 
 
 12 
 
 34 
 
 20 
 122 
 
 111 
 
 00 
 
 16 
 
 84 
 
 00 
 
 234 
 
 383 
 
 62 
 114 
 
 110 
 
 1564 
 
 30 
 33 
 
 25 
 52 
 
 42 
 
 82 
 
 Dr. 
 
 TEAM ACCOUNT. 
 
 
 1 
 
 30 
 
 31 
 30 
 31 
 
 30 
 
 Value as per Inv., 
 
 Feed for the month, 
 
 Shoeing, 
 
 H. Team, 
 No. 1. 
 
 H. Team, 
 
 No. 2. 
 
 Ox Team 
 No. 1. 
 
 1 
 Ox Team 
 
 No. 2. 
 
 Amount. 
 
 1851. 
 April 
 
 u 
 
 250 
 12 
 
 2 
 
 13 
 12 
 11 
 10 
 
 12 
 
 8 
 39 
 
 312 
 
 00 
 50 
 50 
 00 
 00 
 00 
 50 
 15 
 00 
 15 
 00 
 
 00 
 
 225 
 12 
 2 
 13 
 12 
 11 
 10 
 
 12 
 
 1 
 39 
 
 00 
 50 
 50 
 00 
 00 
 00 
 50 
 15 
 00 
 88 
 31 
 
 50 
 
 120 
 12 
 
 11 
 
 8 
 8 
 8 
 
 9 
 
 4 
 
 30 
 
 211 
 
 00 
 00 
 
 50 
 00 
 00 
 50 
 
 25 
 
 20 
 43 
 
 88 
 
 110 
 12 
 
 11 
 
 8 
 8 
 8 
 
 9 
 3 
 
 21 
 
 198 
 
 00 
 00 
 
 50 
 00 
 00 
 50 
 
 25 
 85 
 40 
 
 50 
 
 105 
 49 
 5 
 49 
 40 
 38 
 38 
 1 
 42 
 24 
 
 136 
 
 1128 
 
 00 
 
 00 
 
 00 
 
 May 
 
 Feed for the Month, 
 
 00 
 
 June 
 
 
 00 
 
 July 
 
 U (4 
 
 00 
 
 Aug. 
 
 U IC 
 
 00 
 
 
 Shoeing, 
 
 50 
 
 Sept. 
 
 Feed for the Month, 
 
 50 
 
 u 
 
 Interest on Value, 
 
 68 
 
 (i 
 
 Gain as per Profit and Loss, 
 
 20 
 
 
 
 
 
 346 
 
 88 
 
 PRACTICAL RULES FOR MEASURING GRAIN, CISTERNS, 
 LOGS AND CATTLE. 
 
 2150 cubic inches make one U. S. standard bushel. For practical purposes, a foot is to a bushel, 
 as 4 is to 5. Therefore, to convert feet into bushels, multiply by 4 and divide by 5. 
 
 Example: — A bin is 8 feet long, 4 feet wide, and S^ deep. How much grain can it hold? 
 
 Solution : — 8 v^ 4 x 3^^112, the number of feet, and 112 x 4^^5=89.6 bushels. Answer. 
 
 To find the contents of a pile of grain on the floor. Make the pile in the form of a pyramid or 
 cone, and multiply the area of the base by -J- of the height. 
 
 To find the area of the base, if it is rectangular, multiply the length by the breadth ; if round, 
 multiply the square of the diameter, by the fraction .1854. 
 
 Example: — A conical pile of grain is 10 feet in diameter, and 5 feet high. How many bushels 
 does it contain ? 
 
 Solution : — 10 squared is 100, and 100 M .1854=18.54, and 18.54 x 1 2-3=130.9, the number of 
 cubic feet, and 130.9 x 4-^5=104.12 bushels. 
 
 To find the amount of boards that can be made from a log ; multiply the diameter in inches of 
 the small end, by ^ of the diameter, and the product, multiply by the feet in length, and divide the 
 product by 12. 
 
 Example : — A log is 30 inches in diameter, and 16 feet long; How many feet of board will it 
 make ? (See opposite page ) 
 
CocJiran^s Agricultural Booh-Keeping. 
 GRAIN AND HAY FIELDS. 
 
 63 
 Cr. 
 
 
 
 
 Field H. 
 
 Field C, 
 
 Field D, 2 
 
 Field J. 
 
 Field K. 
 
 Field F. 
 
 Amount 
 
 
 
 
 Wheat. 
 
 Barley. 
 
 Corn. 
 
 Oats. 
 
 Hay. 
 
 Hay. 
 
 ISST. 
 
 4 
 
 Harvested as per D. B., 
 
 
 
 
 
 
 
 
 July 
 
 
 
 
 
 
 
 
 
 156 
 
 00 
 
 
 
 156 
 
 00 
 
 Aug. 
 
 A- 
 
 u u 
 
 
 
 
 
 
 
 
 
 
 
 175 
 
 00 
 
 175 
 
 00 
 
 Sept. 
 
 
 " and Thresh, out, 
 
 460 
 
 00 
 
 156 
 
 00 
 
 
 
 144 
 
 00 
 
 
 
 
 
 760 
 
 00 
 
 " 
 
 
 " Fodder, 
 
 30 
 
 00 
 
 15 
 
 00 
 
 
 
 27 
 
 50 
 
 
 
 
 
 72 
 
 50 
 
 Oct. 
 
 31 
 
 " as per Day-Book, 
 
 
 
 
 
 293 
 
 20 
 
 
 
 
 
 
 
 293 
 
 20 
 
 1858. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 March 
 
 31 
 
 Credits for Pasture, 
 
 
 
 1 
 
 25 
 
 
 
 12 
 
 50 
 
 30 
 
 12 
 
 2 
 
 00 
 
 45 
 
 87 
 
 (1 
 
 
 Value as per Inv., 
 
 62 
 
 25 
 
 
 
 
 
 
 
 
 
 
 
 62 
 
 25 
 
 
 
 
 552 
 
 25 
 
 1*72 
 
 25 
 
 293 
 
 20 
 
 184 
 
 00 
 
 186 
 
 12 
 
 177 
 
 00 
 
 1564 
 
 82 
 
 TEAM ACCOUNT. 
 
 Cr. 
 
 1857. 
 April 
 May 
 June 
 July 
 Aug. 
 Sept. 
 
 Work, as per Time-Table, 
 
 Value, as per Inv., , 
 
 H. Team, 
 No. 1. 
 
 18 
 19 
 20 
 21 
 22 
 22 
 250 
 
 372 00 
 
 H. Team, 
 No. 2. 
 
 18 
 19 
 
 20 
 20 
 21 
 22 
 225 
 
 846 50 
 
 Ox Team 
 No. 1. 
 
 120 00 
 
 211 88 
 
 Ox Team 
 
 No. 2. 
 
 14 
 15 
 14 
 15 
 15 
 14 
 110 
 
 25 
 00 
 25 
 00 
 75 
 25 
 00 
 
 65 
 
 68 
 69 
 
 72 
 
 75 
 
 73 
 
 705 
 
 198 50 1128 88 
 
 Solution;— ^Q V, 15=450, which multiplied by 16, and divided by 12, gives 600 feet, Anmer. 
 
 To ascertain the -weight of cattle while living: 
 
 ■Multiply the girth in feet, by the length on the back, from the bone of the tail which plumbs 
 the hinder part of the buttock, to the fore part of the shoulder blade, and multiply the produce 
 by 31 when the animal measures more than 7, and less than 9, feet in girth, and by 23, when 
 less than 7, and more than 5; by 16, when less than 5 and more than 3; by 11, when less 
 than 3. 
 
 Example: — Girth of Ox 6 feet 4 inches, length, 5 feet 3 inches which multiplied together 
 gives 31 superficial feet, and multiplying that by 23, gives 713 pound, weight of beef. 
 
 This rule gives the 4 quarters, sinking the offal. 
 
 A deduction of one pound in 20 must be made for half fatted cattle, and 1 in 20 for cows that 
 have had calves. 
 
 To measure a Cistern multiply the square of the diameter in inches by the fraction .7854, and 
 the produce by the depth, and divide the result by 231, and the quotent will be the contents in 
 gallons, which, divided by Z\\ gives the barrels. 
 
 Example; — A Cistern is six feet in diameter, and ten feet deep: how much water will it 
 hold ? 
 
 Solution: — 72 squared, is 5184, and that multiplied by .7854 gives 4071.5 nearly, which mul- 
 tiplied by 120, (the inches in depth,) gives 488580, which divided by 231, gives 2115 nearly, 
 and that divided by 31i, gives 67 barrels, and 9 gallons. 
 
^PI>E]SrDIX. 
 
 INFORMATION FOR THE FARMER. 
 
 COMPILED FROM VAEIOUS AUTHORS, AND KINDLY FURNISHED FOR THIS WORK BY 
 
 MR. DAVID COWAN, DETROIT. 
 
 The design of Agricultural Chemistry is to investigate — 
 
 1st. The relations of vegetables to the air and soil in which they grow. 
 
 2nd. The relations of vegetables to animals. 
 
 Neither vegetables nor animals create matter, and as every portion of their structure is derived 
 either from the air or from the soil, it is manifestly important to know the nature of the materials 
 which, as food, enter into their composition. 
 
 Animals and plants are composed of fifteen simple substances, and in general, four of these build 
 up nineteen-twentieths of their structure. The life, health, and growth, of vegetables are dependant 
 upon three properties, the temperature and moisture of the air, the composition and temperature 
 of the soil, and upon the presence of solar Hght. 
 
 The atmosphere is principally composed of two invisible gases called oxygen and nitrogen, in 
 about the proportion of four-fifths of the latter, and one-fifth of the former ; these are called simple 
 bodies — being incapable of division or decomposition. Carbonic acid gas, a compound substance, 
 consisting of two parts oxygen and one of carbon, is found to constitute about one-thousandth part 
 of the atmosphere. Water also, in the form of an elastic fluid, exists in it, but so slightly united 
 with the other elements, that a change of temperature produces a change in its proportions, while 
 the nitrogen, oxygen and carbonic acid, preserve nearly the same proportions. 
 
 Nine-tenths of the food of vegetables is composed of — 
 
 Carbonic Acid — a union of Carbon and Oxygen. 
 Water, " Oxygen and Hydrogen. 
 
 Ammonia, " Hydrogen and Nitrogen. 
 
 Carbon, Oxygen, Hydrogen and Nitrogen, are the organic elements of vegetables and animals, 
 and in ever/ 100 lbs. weight of all cultivated vegetables — dried — we have, by analysis : 
 
 From 40 to 50 lbs. of Carbon, 
 " 35 to 45 " Ox) 
 " 5 to *? " Hy( 
 "1-10 to 3 " Nitrogen. 
 " 2 to 10 " Ash, including Inorganic Elements. 
 
 j^ ' (• Organic Elements, 
 ydrogen, J » 
 
 The composition of some important yegetables is given in the following table : 
 
 CARBON. 
 
 Lbs. 
 
 In 100 lbs. of Wheat, 46.1 
 
 " " Oats - 50.r 
 
 " « Wheat Straw, 4S.4 
 
 " " Oat Straw, 50.1 
 
 " " Red Olovtir Hay, 47.4 
 
 " " Potato, 44.0 
 
 »' " Turnip, 42.9 
 
 " " Tellow Peas 46.5 
 
 " " Pea Straw, 45.8 
 
 " « Jerusalem Artichoke, 43.3 6.8 48.3 1.6 6.0 
 
 From the above table, it will be seen that Wheat obtains (per 100 lbs.) from Carbonic Acid, 
 Water and Ammonia, 91.6 lbs., and only 2.4 lbs. from the earthy inorganic elements. 
 
 HYDROGEN. 
 
 OXYGEN. 
 
 KITROGEN. 
 
 ASH. 
 
 Lbs. 
 
 Lbs. 
 
 Lbs. 
 
 Lbs. 
 
 5.8 
 
 43.4 
 
 2.3 
 
 2.4 
 
 6.4 
 
 86.T 
 
 2.2 
 
 40 
 
 5.3 
 
 88 9 
 
 .4 
 
 7.0 
 
 5.4 
 
 89 
 
 .4 
 
 51 
 
 5.0 
 
 87.8 
 
 2.1 
 
 7.7 
 
 5.8 
 
 44.T 
 
 1.5 
 
 4.0 
 
 55 
 
 42.3 
 
 1.7 
 
 76 
 
 6.3 
 
 40.0 
 
 4.2 , 
 
 8.1 
 
 5.0 
 
 85.6 
 
 2.8 
 
 113 
 
Appendix. 65 
 
 Lbs. 
 
 ■\Voody Fibre. 
 
 Sug. Starch. 
 
 Gluten, 
 
 Ac. 
 
 Oils or Fats. 
 
 Saline Ingre- 
 
 Weight. 
 
 Lbs.. 
 
 Lbs. 
 
 Lbs. 
 
 
 Lbs. 
 
 dients. 
 
 1503 
 
 225 
 
 825 
 
 150 to 220 
 
 80 to 60 
 
 80 
 
 1700 
 
 340 
 
 850 
 
 230 
 
 
 95 
 
 60 
 
 1800 
 
 270 
 
 1080 
 
 216 
 
 
 45 
 
 36 
 
 1800 
 
 270 
 
 900 
 
 216 
 
 
 90 to 170 
 
 2T 
 
 1600 
 
 130 
 
 800 
 
 380 
 
 
 45 
 
 45 
 
 13500 
 
 675 
 
 1620 
 
 300 
 
 
 45 
 
 120 
 
 45000 
 
 1850 
 
 4500 
 
 540 
 
 
 130 
 
 400 
 
 56000 
 
 1680 
 
 5600 
 
 840 
 
 
 200 
 
 560 
 
 3400 
 
 1020 
 
 1360 
 
 240 
 
 
 70 to 170 
 
 220 
 
 4500 
 
 1120 
 
 1800 
 
 420 
 
 
 135 to 225 
 
 400 
 
 4500 
 
 
 
 1500 
 
 
 
 
 AVBEAGK PEODTICE OF NUTRITIVE MATTER OF DIFFERENT KINDS FROM AN ACRE OF THE FOLLOWING CROPS : 
 
 Bush, per 
 Acre. 
 
 "Wheat,. 25 
 
 Oats 40 
 
 Barley, 35 
 
 Corn, 80 
 
 Peas, i5 
 
 Potatoes,-.- 6Tons. 
 
 Turnips, 20 " 
 
 Carrots, 25 " 
 
 Meadow Hay, \}4 " 
 
 Clover Hay, 2 " 
 
 Drumhead Cab'ge,.20 " 
 
 Woody fibre, starch, sugar and gum, are composed of carbon, hydrogen and oxygen, united in 
 almost identical proportions — the same weights of the same substances differently conjoined ! 
 Qluten and vegetable albumen appear to be as closely related as starch and sugar ; they consist of 
 the same elements united in the same proportions — carbon, hydrogen, oxygen and nitrogen. 
 
 The ash contains the inorganic elements of plants, and though these enter into their composition 
 in very small proportion, there is no longer any room for doubt that they are essential parts of 
 their substance ; without them they cannot live a healthy life, or perfect all their parts ; and it is as 
 much the interest of the husbandman to supply these inorganic substances when they are wanting 
 in the soil, as it is to place within the reach of the growing plant, those decaying vegetable matters 
 which are most likely to supply it with organic food. 
 
 Before any solid can enter into the composition of vegetables, it must be in a state of solution. 
 The solids contained in solution, which enter into the structure of plants, are ten — Sulphur, Potash, 
 Phosphorous, Soda, Lime, Magnesia, Iron, Flint, Chlorine and Iodine. 
 
 TABLE OF MINERAL SUBST.\NCES TAKEN FROM THE SOIL BY VARIOUS CROPS GROWN UPON AN ACRE 
 RESPECTIVELY. (bT BOUSSINGAULT.) 
 
 Dry 
 
 Crops. 
 
 Lbs. 
 
 Potatoes, 2828 
 
 Beet Roots, 2908 
 
 Potato Tops, 5042 
 
 Wheat, 1052 
 
 Wheat Straw, '.hh'd 
 
 Oats, 975 
 
 Oat Straw, 1176 
 
 Clover, .- 3698 
 
 Peas, 915 
 
 , (Horse,) 1944 
 
 Ashes. 
 
 Ashes. 
 
 Phos. 
 
 Sulph. 
 
 Chlorine. 
 
 Lime. 
 
 Magne- 
 
 • Potash 
 
 SUicia. 
 
 Ox. Iron, 
 
 per cent. 
 
 per acre. 
 
 Acid. 
 
 Acid. 
 
 
 
 sia. 
 
 and Sod. 
 
 
 Alumma. 
 
 Lbs. 
 
 Lbs. 
 
 Lbs. 
 
 Lbs. 
 
 Lbs. 
 
 Lbs, 
 
 Lbs. 
 
 Lbs. 
 
 Lbs. 
 
 Lbs. 
 
 4.0 
 
 113 
 
 13 
 
 80 
 
 3.0 
 
 2 
 
 6 
 
 58 
 
 6 
 
 17.0 
 
 6.3 
 
 183 
 
 11 
 
 3.0 
 
 90 
 
 13 
 
 8 
 
 82 
 
 15 
 
 4.75 
 
 6.0 
 
 303 
 
 33 
 
 7.0 
 
 4.0 
 
 7 
 
 5 
 
 135 
 
 89 
 
 16.0 
 
 2.4 
 
 25 
 
 12 
 
 0.3 
 
 — 
 
 0.8 
 
 4 
 
 7 
 
 0.4 
 
 
 
 7.0 
 
 179 
 
 5 
 
 1.5 
 
 1.0 
 
 15 
 
 9 
 
 17 
 
 121 
 
 1.75 
 
 4.0 
 
 89 
 
 6 
 
 0.4 
 
 0.2 
 
 12 
 
 8 
 
 5 
 
 21 
 
 0.6 
 
 5.1 
 
 60 
 
 1.5 
 
 2.5 
 
 8.0 
 
 5 
 
 15 
 
 17 
 
 24 
 
 1.0 
 
 7.7 
 
 284 
 
 18 
 
 7.0 
 
 7.0 
 
 70 
 
 18 
 
 77 
 
 15 
 
 0.9 
 
 8.1 
 
 28 
 
 8 
 
 1.2 
 
 0.3 
 
 3 
 
 3 
 
 10 
 
 0.6 
 
 — 
 
 3.0 
 
 58 
 
 20 
 
 0.75 
 
 0.5 
 
 3 
 
 5 
 
 26 
 
 03 
 
 — 
 
 The above and following table will show the farmer the necessity of a judicious rotation of 
 crops. In 100 lbs of the ash of the following vegetables, the proportion of Potash and Soda, 
 Lime and Magnesia and Flint are given under their respective heads : 
 
 Potash and Lime and uii^t 
 
 Soda. Magnesia. -^"™- 
 
 Oat Straw and Seed, 34 lbs. 
 
 „ „ „ ) Wheat Straw, 22 " 
 
 Fliut Plants, ■{ Barley, Straw and Seed, 19 " 
 
 Rye Straw, 18 " 
 
 Tobacco, 24 " 
 
 T ,, „ T> . „ ) PcaStraw, 28 " 
 
 Lime and Magnesia Plants,-.. \ p^j^t^ ^^^y^^^ 4 « 
 
 Clover,- 89 " 
 
 t Indian Corn, 71 " 
 
 _ an 1 Turnips, 82 " 
 
 Potash and Soda Plants, -< gggtg 83 " 
 
 ( Potatoes, (Tubers,) 85 " 
 
 NoTB. — The highest numbers enclosed, show the predominant article in the composition of each plant. 
 Observe that Hay partakes of the character of the three classes. 
 
 An acre of Clover abstracts from 70 to 90 lbs. of Lime. 
 
 " "Hay, " " 30 to 50 " " 
 
 " " Wheat Straw abstracts from 15 to 20 " " 
 
 " " Oat Straw, 10 to 18 " 
 
 From an acre, a good crop of Wheat will abstract, in the straw alone, from 120 to 150 lb.?, of Flint. 
 'An acre of Oats, Seed and Straw, " " " 40 to CO " "- 
 
 " Mangel Wurtzel and Beets, " " " 12 to 18 " " 
 
 4 lbs. 
 
 63 lbs. 
 
 7 " 
 
 61 " 
 
 ■25 « 
 
 55 " 
 
 16 " 
 
 64 " 
 
 67 " ) 
 
 8 " 
 
 64 " 
 
 8 " 
 
 59 " f 
 
 ■ 86 " 
 
 56 " ) 
 
 5 " 
 
 6 " 
 
 18 " 
 
 18 " 
 
 " 
 
 12 " 
 
 " 
 
 14 " 
 
 " 
 
66 Appendix. 
 
 Of Potash, Soda and Magnesia — An acre of Clover abstracts from 90 to 100 Iba. 
 
 " " Beet Root and Mangel Wurtzel, 80 to 100 " 
 
 " " Potato Tops, 130 to 150 " 
 
 " " Of grain and Straw of Wheat, 30 to 50 " 
 
 M ANUKES. 
 
 In a ton of fresh Horse Manure are — 
 400 lbs. of Vegetable and Animal Matter. 
 
 40 ' 
 
 ' Flint. 
 
 7 ' 
 
 ' Potash. 
 
 U ' 
 
 ' Soda. 
 
 ■if- ' 
 
 ' Iron. 
 
 3 ' 
 
 ' Lime. 
 
 2 ' 
 
 ' Magnesia. 
 
 4 • 
 
 ' Phosphorus 
 
 f ' 
 
 ' Sulphur. 
 
 Comparison of llanures. 
 
 Farm yard Manure being taken as equal to 100 lbs. 
 
 Solid Cow dung, " " 125 " 
 
 " Horse " " " 73 " 
 
 " Pig, " " " 63 " 
 
 " Sheep, " " " 36 " 
 
 " Pigeon, " " " 5 " 
 
 Cow Urine, " " 91 " 
 
 Horse " " " 16 " 
 
 Fresh Bones, " " 1i " 
 
 Note.— Thus it will be seen that 73 lbs. of horse duns is as good as 125 lbs. of cow dung. Also, that 16 lbs. of hors« 
 urine is as valuable for manure as 91 lbs. of cow urine ; but observe that a cow voids over 20 lbs. in a day, and a horse 
 3 lbs. a day. 
 
 In 1000 lbs. of horse urine are 45 lbs. of soluble saline and mineral ingredients, and 31 lbs. of 
 a substance called urea, which resolves itself into Carbonic Acid and Ammonia. In 1000 lbs. of the 
 urine of the cow are — of the saline and mineral ingredients, 43 lbs., and of urea, 18 lbs. A horse 
 will void about 3 lbs. urine in a day, which, from November to March, will be about 450 lbs. — 
 containing 14 lbs. urea, and 20 lbs. of soluble sohds, which is worth 200 lbs. guano. A cow void 
 from 20 to 40 lbs. urine in a day, and if we take the lesser number for five months, we shall have 
 64 lbs. urea, and 130 lbs. of soluble sohds, which are worth 500 lbs. guano. (Guano is worth from 
 $40 to $50 per ton.) 
 
 In using urine as a top dressing for grass, it should be diluted with from 3 to 5 parts water ; it 
 may be collected in tanks and conveyed to the field in water carts, and if spread regularly over the 
 pasture, it will yield from one-third to one half increase. Leached ashes is very valuable manure, 
 as a top dressing on old pastures, especially upon clay soils ; it breaks it up and renders it friable, 
 by letting in the air, where it would otherwise be excluded, and causes it to yield its nutritious 
 properties to the roots of plants. From 8 to 10 wagon loads to an acre would yield nearly 25 per 
 cent, profit a year, for several years. Unleached ashes would give more than twice as much, but a 
 few applications would render the soil perfectly barren. Ground bones are very valuable manure 
 for cow pasture. 
 
 COMPARATIVE VALUE OF FOODS FOR CATTLE MEADOW HAT EKING THE STANDARD. 
 
 Water 
 
 in 
 1000 lbs. 
 
 Ordinary Meadow Hay, - 110 
 
 Fine quality " " 140 
 
 Eed Clover Hay, second year,... 101 
 
 " " Cut in bloom, gr T50 
 
 Wheat Straw, 200 
 
 Oat " 210 
 
 Pea " 85 
 
 Tctches cut in bloom, and dried into Hay, 110 
 
 Drum Cabbage, 928 
 
 Field Beet or Mangel Wurtzel, 878 
 
 Carrots, 8T6 
 
 Jerusalem Articholtes, 792 
 
 Potatoes, 659 
 
 White Peas, (dried,). 86 
 
 Oats, 208 
 
 Field Beans, 79 
 
 Swedes, 910 
 
 Linseed Cake, 134 
 
 The above table informs us that 10 lbs. good Hay, equals, in nutritious properties, 67 lbs. Turnips 
 —38 lbs. Carrots — 31 lbs. Potatoes — 54 lbs. Field Beets— 6 8-10 lbs. Oats, or 38 lbs. of Oat Straw, 
 
 USUAL ALLOWANCE FOR A FARM HOESK IN TWENTY-FOUR HOURS. 
 
 Hay, 22 lbs. (Hay, 11 lbs. (Hay, 11 lbs. 
 
 Straw, 5i " ) Straw, 5^ " ) Straw, 5i " 
 
 Oats, 7iorlf gals.""^ ) Oats, 7i " °^ ) Oats, 7^ " 
 
 ( Mangel Wurtzel, . . .44 " ( Carrots, 40 " 
 
 Nitrogen in 
 
 Theoretical 
 
 lOOOlbs. of the 
 
 
 undried article. 
 
 Value. 
 
 11 
 
 1000 
 
 13 
 
 9S0 
 
 15 
 
 750 
 
 16 
 
 8110 
 
 8 
 
 4000 
 
 8 
 
 3800 
 
 18 
 
 640 
 
 11 
 
 1010 
 
 8 
 
 4110 
 
 2 
 
 5480 
 
 8 
 
 8820 
 
 8X 
 
 8483 
 
 s% 
 
 8190 
 
 38 
 
 270 
 
 17 
 
 680 
 
 51 
 
 230 
 
 17-10 
 
 6700 
 
 52 
 
 220 
 
Appendix. 
 
 67 
 
 100 lbs. Hay eaten by a horse, furnishes 170 lbs. manure. In consequence of the absorption of 
 moisture after being eaten, and as dry food requires this moisture before it can yield its nutriment, 
 the importance of steaming or boiling it, is evident. 
 
 Vegetables change their taste, morning, noon and night ; hence, we find that cattle will eat 
 certain kinds of vegetables m the morning, which they will not touch at noon, or in the evening ; 
 because, in the morning, vegetables are acid ; at noon, tasteless, and at night, bitter. The cause 
 is, that plants absorb oxygen in the night, and liberate hydrogen during the day. 
 
 MILK. 
 
 In 100 lbs. good cow's milk, are found — 
 87 lbs. Water. 
 4f " Sugar of Milk. 
 8 1-6 " Oil and Fat, (Butter.) 
 4^ Nitrogen principles, (Curd and Flesh.) 
 
 When churned, 100 lbs. will yield — 
 
 3 lbs. of Butter. 
 
 8 " Cheese, (cottage.) 
 12 " Buttermilk. 
 77 " Whey. 
 
 Hence in feeding a calf, it will gain over 2 lbs. a day, milk being the perfection of food. 
 
 A good milch cow will, if well fed with a mixed ration of hay or cut straw, and some roots 
 thrown down before her, yield milk from 260 to 300 days, and give an average of 10 to 12 pints a 
 day. 
 
 By means of chemistry, we are enabled to trace, with great accuracy, the purpose served by 
 food in animals. 
 
 An ox, we will suppose, consumes a quantity of food, equal, in nutritious quality, to 40 lbs. of 
 hay, besides a considerable quantity of water ; 40 lbs. of Hay are composed of — 
 
 Water, 4 
 
 Woody fibre, 12 
 
 Sugar, Gum and Starch, 15f 
 
 lbs. 
 
 Nitrogen Principles, 4 
 
 Oil or Fat, IJ 
 
 Saline Ingredients, 2-J 
 
 Total, 40 lbs. 
 
 The whole may be traced through the animal thus : A portion of the water is given ofi" in the 
 perspiration — another portion, together with undissolved substances, is ejected with the excrements 
 — the dissolved sugar, starch and woody fibre serve to support respii'ation ; — they are discharged 
 from the body in the form of carbonic acid and vapor of water, by the lungs and skin. In a state of 
 repose, a portion of the starch, sugar, gum and woody fibre, is converted into fat. The nitrogen 
 principles are employed to form additional muscle or flesh. The combustible portions of the worn 
 out particles of flesh are burned in the lungs and capillaries, and their nitrogen and saline com- 
 pounds, are given off from the body in the form of urine. The oils and fat of the food serve two 
 purposes: 1st. That of supporting respiration, and thereby the temperature of the blood. 2nd. 
 That of assuming the form of animal fat. The saline ingredients replace the daily loss which takes 
 place in the bones and juices of the flesh — the rejected substances being found in the urine. 
 
 The plant forms flesh — the animal appropriates it. The plant manufactures principles — the 
 animal consumes them. The beautiful design of the opposite functions of animals and plants may 
 thus be exhibited : 
 
 BALA.NCE SHEET OF NATUKE. 
 
 THE VEGETABLE 
 
 Produces the Nitrogen Principles.. 
 
 " the Fatty Substances. 
 
 " the Sugar, Starch and Gum. 
 Decomposes Carbonic Acid. 
 
 " Water. 
 
 " Ammoniacal Salts. 
 Disengages Oxygen. 
 Absorbs Heat and Electricity. 
 Is an Apparatus of Reduction. 
 Is Stationary. 
 
 THE ANIMAL. 
 
 Consumes the Nitrogen Principles. 
 
 " the Fatty Substances. 
 
 " Sugar, Starch and Gum. 
 Produces Carbonic Acid. 
 
 " Water. 
 
 " Ammoniacal Salts. 
 Absorbs Oxygen. 
 Disengages Heat and Electricity. 
 Is an Apparatus of Oxydation. 
 Is Locomotive. 
 
PRACTICAL QUESTIONS ILLUSTRATING THE 
 USE OF THE TABLES. 
 
 $18 19 
 
 2 68 
 
 16 02 
 
 1st. How mvich provender is necessary for a span of horses from March 1st to July 1st, and 
 what will be the cost ? (Sec table of allowance.) 
 
 jins. — Of timothy hay, 5368 lbs., at $7 per ton, .... 
 
 " Oat straw, 1342 " 4 " 
 " Oats, 63 3-16 bush., at 28c. per bush, ... 
 
 Total cost, - - . . - - - $37 49 
 
 2nd. If I am scarce of hay, and have plenty of oats, how many oats must I allow a span of 
 horses per day, and feed only 12 lbs. hay to each horse ? Ans. — 27+ lbs. or 3 2-3 gals. 
 
 3d. With 16 lbs. hay and 7-J- lbs. oats, how much oat straw will supply the place of the 6 lbs. 
 hay? Ans. — 22 4-5 lbs. oat straw. 
 
 4th. My straw and hay will not hold out, but I have plenty of carrots ; I must therefore feed 
 out 14 lbs. hay. and 5^ lbs. straw. How many lbs. carrots must I feed each horse to make up for 
 the 8 lbs. hay? Ana. — 31 3-7 lbs. carrots, or 34 4-7 lbs. mangel wurtzel. 
 
 (Oeservatiox. — If a horse were accustomed to be fed with 33 lbs. of good hay per day, and 
 afterwards wheat straw substituted for the hay, he would requre 132 lbs. to give him the requisite 
 nourishment; but he could not consume this in one day, so would fall away.) 
 
 5th. What should be the first care of the farmer? 
 
 ^ns. — To secure a proper place to store the droppings of his stock — a hollow oval — with pud- 
 pled or clay bottom. Such a one as would prevent the escape of the urine and the juices of 
 the manure, and the ammoniacal gases. 
 
 eth. How may the gases be prevented from escape ? 
 
 Ans.- — By covering the dung heap with some convenient "substance, such as loam, marl, clay, 
 earth leaves, <fec. 
 
 7th. Are the excrements, or the urine the most valuable manure ? 
 
 Ans. — The urine. 
 
 8th. Should the manure be well decomposed before being applied to the soil? 
 
 jins. — Yes. Because it then contains the same amount of nourishment in less bulk, and is more 
 easily assimilated by plants. 
 
 9th. In what state should the land be, before the appUcation of manure ? 
 
 j^.jis. — It should be tilled to a proper depth, cleared of weeds, and drained if necessary. 
 
 10th. Whether is a drained clay soil, or one that is not drained, the warmer? 
 
 j^ns^ — A drained one — Because when a warm summer shower descends, it carries with it its 
 heat, while it filters through the soil and leaves behind its valuable gases for the nourishment 
 of the roots of the plants. 
 
 lXth_ — What would be a proper depth and shape for drains — how far apart should they b» 
 and how full ? 
 
 j^ns. From 3 to 4 feet deep — from 12 to 15 inches at top and from 4 to 6 inches at bottom — 
 
 (main drain in proportion) — according to the nature of the soil — in a heavy clay soil they should 
 not be more than 12 feet apart and filled to within 12 or 14 inches of the top. 
 
 Eeeata in Ledgbr Explanations.— Pago 40, Property Accounts, 9tli line— For " closing of this Book," read 
 " closing of these Accounts." 
 
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