ALBERT R. MANN LIBRARY 1 New York State Colleges OF Agriculture and Home Economics Cornell University Cornell University Library S 567. C66 Agricultural book-keeping:being a concis 3 1924 003 331 901 Cornell University Library The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924003331901 AGRICULTURAL BOOK-KEEPING: BEING A CONCISE AND SCIENTIFIC SYSTEM OF KEEPfflG FARM ACCOUNTS, DIVESTED OF ALL TECHNICAL TEEMS, AOT) ACCOMPAlflSlD WITH EIaNK BOOKS RULSD AJSD ADAPTED TO THE SYSTEM. BY WM. D. COCHRAN LATI PKIHCIPAL OP OOOHBAH'6 COHHIEOIAI. IKSTITDTB. DETEOIT: DAILT ADVERTISER STEAM PRESSES, 212 JEFFERSON AVENUE. 1858. sn '1 -' \ 5 3^^584 Entered according to Act of Congress, in the year 185"?, 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 GOTERNOE, TJlfDER WHOSE ADMINISTRATION MICHieAU HAS TAKEN A STEP IN ADVANCE OF HER SISTER STATES. Dt VNITIIfG SOIENOE AND LABOR, BT THE ESTABLISHMENT OF THE AGRIOULTDEAL COLLEGE, SO ADSPIOIOUSLT OPENED AT LANSING. CON"TEN^TS PAGE. Plot of Farm G Introduction, t To the Farmer, 9 General Explanations, 10 Inventory of 1857, 13 The Day Book 15 Time Tables, 21 Transactions for Student's Day Book, 24 Transactions for Student's Time Table, 35 Student's Key to Time Table. 38 Supplement to Day Book, 38 Explanations of Ledger, 39 Inventory, March 31st, 1858, 57 Profit and Loss, 58 This "Work as a School Book, ; 61 Modification of Accounts, 61 Table for Grain and Hay Fields, 62 Table for Team Accounts. 62 Rules for Measuring Grain, Cisterns, Logs and Cattle, 62 Produce Account, No. 1 Ledger Page, .... 5 Produce Account, No. 2, " " .... 7 Diary " " ....10 Trial Balance, " " 15 APPENDIX. Design of Agricultural Chemistry, 04 Average produce of nutritive matter in an acre of different kinds of Crops, C.'j Mineral Substances taken from the Soil by different Crops, 05 Composition and Comparison of Manures 00 Comparative Value of Food for Cattle 60 Allowance for a Farm Horse i n twenty-lour liours 00 Composition of Milk 67 Balance Sheet of Nature, ' _. 67 Practical Questions, Illustrating the Use of the Tables 08 PLOT OF MAPLE GROVE FARM. TTw Farm Iiere presented, is according to Inventory on the 1st April, divided as follows : A — The garden. B — The orchard 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. 1, 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 fall. ■ 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 FAMILV CONSISTS OF James Earl, the farmer. Mary Earl, his wife. Charles Earl, a son of 18 years. Jane Earl, a daughter 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 Holden, 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. INTRODUCTION. 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 professional 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 Koom, 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 diff'erent crops may thus be definitely ascertained, and, in a succession of years, the adaptation of diff'erent soils to particular crops, be made apparent. So also, in regard to the diff'erent 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_daj;^^J££DM^s^jiiswering a^^^^ purpose of a Journal — the man- ner of posting — the method oFcharging the various descriptions wTstock at the close of the month — the n^anner of balancing, and the column for Tempera ture_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 CochrarHs Agricultural Book-Keeping. The Produce Account in the Ledger is worthy of particular attention, and were I to select any one, as heing of especial utility, it should be this, and those farmers who may not care to adopt the entire system, would he 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 BoQk 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 presented 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 ths 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 heretofore been bo complex, in its details, as necessarily to be confined to those long accustomed to the practical duties of the Counting Eoom, 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, therefore, 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 Time Table headed in accordance ivith a general Inventory taken, your transactions (except those of labor and team'wor^which, Hirough 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 half hour in recordicg 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. Tour 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. GENERAL EXPLANATIONS. It may be necessary, before proceeding to the details of tbe 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 value 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 with 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 which we receive, or which costs, or on which labor or value, in any form, has been expended, is Debtor. That v/hicli produces, 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 Avill 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, with labor, grain and stock which are creditors, because they produce. This principle 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, with such a narrative of them as may be necessary to a perfect under- Btanding of the same. Gochraris Agrimiltural Boole-Keeping. 11 Time Table. — Auxiliary to, and bound with the Day Boot, presenting the Labor and Team work of each day, and general description of the work performed, with the temperature and state of the weather. Ledger. — 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. ABREYIATIONS AND TERMS. Account. — A term used to signify a record of debits and credits pertaining to any person or thing. Debtob. — That which we receive, or whcitever costs; also, the person to whom we sell on credit, or who becomes indebted on account. The debtor is always placed at the left hand. Ceeditok. — That which is paid out, or which produces; also, the person who gives us value on credit, or on account. The creditor is always placed at the right hand. Posting. — Carrying respective accounts from the Day Book into the Ledger. Accts., : Bush., : lb., : : Bbls., : a, : : : Prod., : Gen. Ex., Doz., : Amt., : : Accounts. Bushels. Pounds. Barrels. at. Produce. General Expense. Dozen. Amount. Bot., Dr., Cr., ea., Eec, Pay., Pota. Int., Inv., Bought. Debtor. Creditor. Each. Keceivable. 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 diflference between ^ them is his net worth. Profit and Loss. — That account which shows the Gain and Loss on pro- perty accounts. More particularly 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 GochrarHs Agricultural Booh-Keeping. James Earl. — The fermer who is made creditor for all avails, as above described, and debtor for all liabilities. Keal Estate. — The general term for landed property — 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. TT rn ^ The working teams of the farm — they are Debited with HOKSE iEAM. f ° . . , T , • T ,1 • >• their value as per mventory, and credited with their Ox Team. | , , J labor. Daiet. — The cows — debited with value, feed and care, and credited with what they produce. Young Stock. "1 Sheep. , Debited with their value, feed and care, and credited Hogs. | 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 when 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. Feed Account. — An account opened for mill feed used for the stock. Personal Accounts. — AU 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- Keceivable. — All notes made payable, or passed over to us, and all mortgages which 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 family, 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 tuitli Ihe 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. General Expense. — An account into which all expense which is not classed under any particular head, is carried. I3Sr"VE3SrTOIi-'Z-, OE GENERAL STATEMENT OF AVAILS AND LIABILITIES, April 1st, 1857. In opening t]ie accounts of the farm, it becomes necessary to make a statement of the farmer's property ; each kind being valued 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, Cnotes 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 Sage. James Earl's Avails are — 1 Real Estate — Consisting of the following, as given in the plot of the farm : House and Lawn— Ij acre, _ _ - 1350 00 Barns, Sheds, &c.— 1 " - 560 00 Garden A, 1 acre, _ . - - 100 00 Orchard B, 5^ " - 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 OO " K, 12 " - 308 00 " L, 3 " with movable fence. 66 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 CochrarHs Agricultural Book-Keeping. I^EDGER Paob. 12 10 9 10 1 11 11 10 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, ■>■ Daiet Account. — 9 Cows, - - - YouKG 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, _ _ _ _ _ PouLTET Account — 52 Fowls, ----- 4 Turkeys, _ - - - PeODUCE Account No. 1— 1^^536,^5^ ^^ Hay are entered. 16 bushels Wheat, a$l 124 " Corn, a 100 " Oats, a 63 tons Hay, a 8 Fodder, ----- Produce Account No. 2— i^^is Boots ana Fruits are entered. 22 bushels Apples, a75, - - - 65 " Potatoes, a75, 30 " Turnips, al4, - 6 Feed Account. — 1500 lbs., a$15 per ton, - 1 Implements as per list of the same, 4 Manuee Account. — 150 loads al5c., 1 Furnituee Account. — Mary Earl's statement, - 3 Family Account — G-roceries and Provisions, 2 Cash. — Amount on hand, _ - - Bills Receivable — 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, - - _ 25, 50, 40, 50, James Earl's LiahiUties are — Thos. Jones, balance due on acct., which he wishes to lie in my hands, - - - _ Bills Payable. — A note to Widow Marsh, 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 4 90 300 00 500 00 50 00 235 00 5250 30 21 00 72.00 390 315 176 00 55 00 76 00 18 00 184 75 70 00 11 25 515 00 22 50 432 00 83 00 92 00 800 00 50 00 8633 80 285 00 THE DAY BOOK. The Day Book in this Work is so arranged as to answer the purpose of both Day Book and Journal, 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 which costs. The third column contains the Creditor or that which 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 altoays 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 eacb creditor a single debtor, but in the progress of the work, cases like the fol- lowing occur. The Farmer has sold at market, Eggs a,nd 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 CochrarHs Agricultural Boole-Keeping. April 8th, 1857. 2 10 Cash, . . , Cash, . . . Cash, . . . » Field K, . Field J, . . Family Account, t Ox Team, . Family Account, • For the following, sold at Market this day: — From Dairy Acct, 3 quarters of Veal, 451hs. a 8 30 lbs. Butter, a25 3 7 I? 10 4 5 5 60 60 11 1 1 1 1 60 50 00 00 50 00 75 86 00 00 25 00 00 25 00 40 11 5 15 3 14 11 120 15 10 2 10 From Poultry Acct., 25 doz. Eggs, a20 00 2 7 From Produce Acct, No. 2, 2 bbls. Apples, (5 bush.) a$2 50 10 bush. Potatoes, a$l 00 15 2 Paid Cash to Ford & Co., for ^2 tou'^of Plaster, a$7 50 75 14 2 • • Paid Cash to J. Anson, for 1^4 bush. Clover Seed, a$6 2 " Timothy " af2 50 3 2 Paid Cash to J. Banks & Co. for Grroceries, Clothing for the Children, 61 9 2 Designing to sell my Horse "Jerry," which I cannot work to advantage with the brood mare, I have bought of J. Andrews a yoke of Oxen, and paid cash and my note for the same. The transaction stands thus- Paid Cash, Bills Payable, (my note at 5 mos.,) 00 3 2 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, 90 * Plaster has been obtained to sow upon Tield K, and Cash has been paid for it, consequently Ford & Co. have ^diking to do in the record, except as it may be conveuient to preserve the name for the sake of reference. + Here are two kitids of payment made — one cash, the other a note. The first is posted to the credit of Cash account, the last to the credit of Bills Payable. The amount (in one entry) to the debit of Ox Team Accoaat. FOEM OF THE NOTE. ^60 00. - Maplk Geovb, April 15th, 185T. Five months after date, I promise to pay James Andrews,or order, Sixty Dollars, for value receivedt with interest. JAMES EAKL. Cochrmis Agricultural Boole-Keeping. Apeil 24th, 1857, IT 14 Field J, . . Seed ffom Produce Acct, No, 1. ■" 5 Cash, .. . . 32 bushels Oats, a50 16 00 2 7 Sold from Produce Acct., No. 2. 20 bush. Potatoes, a|l 00 20 00 4bbls. Apples, (10bbls.)a$3 00 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 * Cast, . . . For one half, 60 00 2 Bills Eeceivable, Gould's note at 5 months, 60 00 120 00 ^ Mary Earl's acct. for the month is, 10 t Family Acc't, From Dairy Acct, Milk, 25 lbs. Butter, a20 1 5 00 00 R 1 quarter, 16 lbs. Veal, a 7 1 12 7 12 10 3 Family Account, From Poultry Acct., 6 doz. Eggs, al8 1 08 Family Account, From Produce Acct, No. 2, V 15 bush. Potatoes, reserved for summer use, a75 11 25 7 bushels Apples, a75 5 25 16 50 30 Estimate of the feed of stock for q the month. T ^HorseT'mAcct From Produce Acct, No. 1, §3000 lbs. Hay, a$9 00 1350 25 bush. Oats, a 40 1000 23 50 * This transaction is of the same 'nature as in the purchase of the oxen, only the cases are reversed. Here, twe things are to be debited — Cash and Bills Receivable^ a.nd Horse Team Account Is to be credited with the whole amount. The form of the note is the same as in the preceding one, except that it is made payable to Jamet Sari, by James Gould, instead of &y James Earl to John Andrews. + At the close of the month, Mary Earl is supposed to give an account of Dairy, Poultry and Farm Produce, used in the family. The above is given as a simple method of making this entry, but to those accustomed to Book Keeping, th» following would be a preferable form : — Family Aocoujit,- Used for Family, as per Mary Earl's account for the month, From Dairy Account, Milk $1 00 251bs.ofButterat20cts, 5 00" 1 quarter Veal, 16 lbs. at T cts, 1 12 From Poultri/ Account^ 6 dozen Eggs, at 18 cts, -- From Produce Account, No. 2, 15 bush. Pototoes, put away for summer use, a75c. $11 25 7 " Apples at 75c ^ 5 25 24 TO X The Stock are debited with the estimated value of their keep for the mqnth. As a general thing, the Farmer knows the quantity of feed his stock consumed, and the run of pasture can easily be kept. Whenever an estimate, can be made for several months, it had better be done, as young stock running in the same pasture for the summer or team and other stock during the winter months, 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 ia invariably given in pounds, as^tbe njost convenient form for Ledger entry — fhe^ice is given per ton. 18 CochrarHs Agricultural BooTc-Keeping. Apeil 30th, 1857. 9 Ox Team, . . From Produse Acct., No. 1, 5 700 lbs. Hay, . af9 00 3|J5 Dairy Acct., . 6 bushels Corn, a 55 3 30 6 45 10 5 From Produce Acct., No^ 1, 5500 lbs. Hay, a$8 22 00 7 From Feed Acct., Young Stock Ace 1000 lbs. Shorts and Bran, a$15 750 29 50 11 5 From Produce Acct., No. 1, Fodder, 7 50 7 From Produce Acct., No. 2, " Sheep Acct., , 30 bush. Turnips, al4 420 11 70 11 5 From Produce Acct , No. 1, 1000 lbs. Hay, a §8 400 7 From Feed Acct., 250 lbs. Shorts and Bran, a^l5 1 88 5 88 3 5 Family Account, ItXay '±rii. From Produce Acct., No. 1, Ground at Mill for house use 12 bu. Wheat, a$l 25 15 00 4 " Corn, a 60 2 40 17 40 7 Feed Account, Cash, . . . At the same time from above Acct. exchanged for 2000 lbs. Feed, 29i 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 so 10 From Poultry Acct., Family Account, 30 doz. Eggs, al4 4 20 36 00 3 2 Paid Cash for the following : Groceries bought of G. Green, 3 SO Horse Team Ace Clothing bought of J. Bird, 2 30 6 1 10 9 2 Paid Gash for Shoeing Horses, 25 GochravUs Agricultural Book-Keepmg. May 10th, 1857. 19 13 4 13 5 12 4 2 10 10 4 10 2 2 2 3 10 10 2 Field D., No. 2, Field D., No. 2, Field D., No. 1, Cash, Thos. Jones, . Implement Acc't Family Account, Family Account, From Manure Acct., 100 Loads, — 12 — al5 Seed from Produce Acct., No. 1, 1^4 bush. Corn, a$l 20 From Manure Acct., 45 Loads, al5 From Produce Acct. No. 2, 20 bush. Potatoes, a75 . 27 For the following sold at Market : From Dairy Acct., to J. Adams, 9 lbs. Butter, al6 From Poultry Acct., 40 doz. Eggs, all Exchanged for a pair of Boots for him, From Dairy Acct., 20 lbs. Butter, al8 Cash paid him on Account, Paid Cash, Repairing Drag and Plough, Paid Cash for School Books, For paper, ink & postage stamps. Candy for Children, 31 Used for family as per Mary Earl's Account of the Month, From Dairy Acct., Milk, 26 lbs. Butter, al5 From Poultry Acct., 20 doz. Eggs, al3 From Cash for Jane Holden's wages for the Month, 675 1500 ]44 440 3 12 60 00 75 05 18 00 90 15 00 [25 21 75 )84 15 60 !85 i98 490 260 400 20 Cochraris Agricultural Boole-Keeping. May 31oT, 1857. 5 13 10 7 13 n 7 11 5 10 5 Horse Team, Ox Team, Dairy, . Sheep, . *Hogs, . Poultry, Estimate of Feed of Stock for the Month, From Produce Acd., No. 1, 1500 lbs. Hay, a$9 20 bu. Oats, a40 From Field E. Pasture, From Produce Acd., No. 1, 1200 lbs. Hay, a^ 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, afl5 From Produce Acct., No. 1, 16 bush. Corn and Meal, a60 From Produce Acct., No. 1, 9 bush. Corn and Meal, a60 675 00 11 75 25 1475 75 11 40 15 00 13 60 40 ' *Ho£;8 and Poultry have been fed from Grain for April and May, and are charged respectively at tlie end of May f^i* both, months. CochrarCs Agricultural Booh-Keeping. 21 9 « R- ■-• B 3 a o "^ a &■ 5* S' ^ ® 2. - 5 B J o B -» -^ a ^ •-i Cb I P B I 5^ ^ "E 3 3 E S O 1=. =■ H S" p. i-»j J-; S >^ = O CS to S H £ ^ <^ IT I B 5 a ?^ 2 3© u e:. CO S &B 3 P" a S. "^ o ^ O -i 5 ■a d £>• w ES" 'a , ^ is. tr* S s s i I " g 5 )i Ui C It a B <» "^ o •o g 05 g e, 5' » .9 a "^ » >^ of 6 S 2, 3 s a ! g. 5- 3 g O JO § B s; c^ EJ a e 3 =• p - •=^ B 3 B 2. ■«SS5»ge,>D - 1 - "1 , a » fa 3 3 3- , -. o "^^ ° 2 ^ w P o :» ■-( p P « X ^ ff o g- O 5 S 1-5 w B ° 3 i i 1 X H. Team. 1§ 1 1 Ox Team ta w ? 1 V X 1 Labor. 1 H. Team. Ox Team a K 3 1 Labor. 1 H. Team. 1 1 Ox Team 5 1 5 X K X =»»b= "J" -= Labor. X iK 11. Team. X Ox Team K 1 Labor. H. Team. Ox Team - 1 1 E S h-i ^ Labor. IH.'Team. •t H' W 1 Ox Team - - Labof. H. Team. C 1 Ox Team - ~ 1 Labor. a IL Team. Ox Team >^ s xl ^" "™" " X """ "" Labor. b X i-'i-'k-' ^ .-. tato tBto n. Team. t^wj t^ 1 Ox Team s; 8 1~^ ^ Labor- II.Team^ Ox Team ?! ^ zn « X X Labor. H. Team. Ox Team ?3 Q 1 - o X (-^ 1-. Labor. H. Team. Ox Team -^- «■ o_ X ^ ^^ .-.1-1 1.310 X X Labor. II. Team. ag. CD "^ X 1 1 Ox Team .. s X - Labor. II. Team. Ox Team X o 1 X COMWW &3tOb30SI-'t3 WCOWtSftO I-" CO M CO M M KJbOtSta XX XX XX X Labor. o - ! ^jj-*i~.t-' i-iwHif-* !-.►-* ta bata^ toti'-' XX X !■;; X II. Team. E ■CO ^„ -— ^ ,v:" Ox Team £gggSSSSfeS£SfefeSfeSSgS&SSSSgfeS;gS Temp'tm-e— Rain— Incit Degs. 1 X X s;»;SK i-'? xk; s? p.i§l P.3.lil-I JlfgS S^^lcIS (=.lal &ag-g °Ss|-feS- o|.2|.5-5- g-og-ogi- og-og. ^lil 'liili ^i^ill ^^iia §1 s i|i,p?-- ls;-| III! -^1 a.;°&. 13..=" .a » a a E.'gp hj r ^ £|- W M > a 22 Cochran's Agricultural Boole-Keeping. 02 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 Marfr. Dragging for Corn and Gardenmg. Marking Com Gromid 4 preparing Seed Plantmg Corn. Plowing for Potatoes and Gardening. Cutting Potatoes for Seed. Chopping and Loggmg in Fallow, do do do Preparing and Manuring Potatoe Gr'nd Manurmg Potatoe Field. do do do Planting Potatoes. Logging and Burning Fallow. do do do Logging, Burning and Gardening. Washing Sheep. At ACTicultural Society and Market. Repairing Barn and Yard. Breaking Fallow and Gardening, do do do . Dm the debtor accounts by the color of itroduced to note the direction of the noon, it may be placed in fractional pcrtormcd in them, need be entered a the Blank Books will accommodate entered according to its propotionate standard— so also of a one horse team. ■sai iaacf- oui— urea 1 X ^X »!^ XS«^ ich are creditors^ are distinguished fr lumn in the largest sized blanks is 1 temperature is noted morning and vc, the other below, es of such Fields as are having labor of any month — thus the divisions i of fields. A boy's labor should be ,^4 of a day; a man's labor being the 3Jn),duiax gS3S«SSSgg5!!SSSSgBS3SSSgSSESSSSS ■3 1 lUBSJ XQ ^ „„^ „ ^^ ^^ „^ ^ „ ^w 2; s " «■ ■urea.T, -H S r^rHW W ^ «,-.« ^ ec 8 CO CJ s ■3 1 MoqBl .-(CO MCTMOT!OOq CT«CNCTMr.t «jeC«3MSOeO M01!Mr-((MCq '^ uiBax XO 1 '- 1 •msai ■]! MoqBI X :s i.; s Is uiuax xo 1 X "X' -"-" '- ■a ^ ■uiBax •![ 1 •joqfiq in ■ 00 H 'go- mirax xo ■uiBaj -II 1 g »o " ■■^ g s ^ a a 5 ^ •ioofl'i j ^ n ' tered in e Table am and the sum rpose e neces r, ample e Team ki ■rf ujBax xo 1 "1 s ^H ■luBax 'II r 1 -JoqBT _ or as en h, in tl lorse Te paring the pu , and ar farme r, Ilors f1 uicai xo •z j-uiBaj, -HI i" -aocioT — s 3 •^ . -" he sum of lab of Days, whlc pursued with I tested, by com ecived, answer size of the page the use of the totals of Labo y |UiBai xo g j-iuEai ;h •JoqBl ^ «■ - A 2 """ " .-, """ ' '" ' ' " uiBOX xo ■tuBai -H •JoqB'l -H-, 1 - .-.^ '"^ calculation of days be correct, compare 1, and see if it correspond with the Tola mple, is 53^^ — the same melhod should be ectness of the calculations should also be im of debits. These Tables, it will be per ok. They are here accommodated to the small compass. In tlie Blank Books for at llie entries may be freely made. The raBai xo S, l-raoax -JI MOqBI - CO ^^ lUiBSX xo j-iuBai -II i MoqE'l — lUBSl XQ « -uiEaj, •]-[ „^« n s i CO X' CO C1CCC1 CTCO 1^^ a UlBOI XQ ■ureal ■!! ■joqc'i I-* T-(rH.-( >o i 2 01 uiBax xo ■ureal -II - - - - ~z s ■.loqBT; ;s >! X P „»,«^»0,:-CO = 0^j;c5;5;02J;»gg5Jg3g5j;gg^.„gO-3 j 3 I s . C!OIsrTIin:T-A.TIOIT FARM ACCOUNTS FOR THE YEAR. The examples which 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 i\p 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 acc[uired 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-sufiicient ; but the student, who requires to study the system in all its details, will be greatly benefitted by taking the.se 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 CochrarHs 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 $3.50, 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, allc. Eeceived cash for 2 Pigs, a$1.75 *.— 110 lbs. Butter, al8c. — 10 doz. Eggs, al3c. Bought for family use and paid cash — Groceiiss, $2 75 ; Summer Pants and Coat for Charles, $7.25. 17th. Bought 1500 lbs. Feed for cash, a$18 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— flOOO lbs. Hay, a$9 00, 20 bush. Oats, a50c.— Field E pasture, $1 75. Ox Team Account — 5 bu,sh. Corn, a65c. — $250 lbs. Feed, a$15 — Field E , pasture, $2 50. Dairy Account— Field E pasture, $9.00. , Hog Accoimt — 4 bush. Corn, a65c. — 300 lbs. Feed, a$15. Poultry Account — 1 bush. Corn, a65c., 2 bush. Oats, a50c. ♦Family AccouTit is here debited^and Produce Account No. 2 credited. Anotlier entrywill be made and Produce Account No. 2 debited, and Garden A credited. Ttie debits and credits for garden stuffs in Produce Account No. 2, are made in the cash value, 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. - fWhen there is half a cent in calculations, it is customary to call it one cent in the amount : thus, STJS— 83, &e. GochrarCs Agricultural Book-Keepmg. 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 lo be patriotic with on the 4th, $1 00. Ptaid for the above, cash $11 10, and 1 bush. *Cherries a|4 00. 4th. Paid cash for family entertainment, $3.50. IOte. Harvested from Field K, 30 loads Hay, estimated aL 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 following, for the family — Carding 20 lbs. Wool, a$6c., G-rocevies, $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, a7.5c. fPaid for my note given to J. Andrews, due 18th September, v/bich I now take up — cash, $29 — two yeailing Steers, $31. 31gT. 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, $2 40, 2 bush. Currants afl, l^bush. Cherries, a$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 ibs. Feed; a$20— Field E pasture, $3. Ox Team Account— 200 lbs. Feed, a$15— Field E pasture. $2 50. Dairy Account— Field B 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, a50c. 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 and shrinkage may be accurately known, and also tlie profit or the loss resulting from holding over. When Tains or hay are harvested, they are entered to tte debit of Produce AccountNo. ^ and to the credit of the field where they were grown. When roots or traits are gathered, tliey are entered to tlje debit of Produce Account No. 2, and to the credit of the field, garden or orchard where grown. In the present case the Family Aci'ount is debtor for the Cherries, and Produce AccouutNo. 2 is creditor. The debit entry to Produce No. 2 is given at the close of the month, and explained in a note. tit will be seen that this note is not due, but as James Earl can spare the money, and wishes to sell the steers, he prefers to take it up now, and no account is made of Interest. 26 CucliravbS Agricultural Booh-Keeping. *Oii exaraiTiiag lbs transactions of tne month, I find the following has heen sold and used in the family^ as gathered : Produce Account No. 2 — from Garden A, A^egetahles, $2 40; Cherries, $6 25; Gurrantf, .^4.2o— from Orchard B, 2 hut^h. Apple?, a62Jc. August 1st, 1357. Eeceived cash for Bills Eeceivahle, (J. Gould's note due this day,) $60. 10th. Sold for cash, 6 pairs ChiclrenS; a44u., 15 doa. Egg^, al5c. — 10 Itiish. Ap- ples a^l ; i bush riurns, a$4. Used for family, 4 bush. Wheat, g.'ound at mill, a$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. 17th. Produce harvested from Field F, 32 loads Hay, estimated at 25 tons, (50,000 lbs.,) a.f 7. 20th. Eeceived of J. Stevens his note payable in 30 days, for a cow, $23. 28Tn. Sold for cash, 12 bush. Apples, a87^c. — 12 paiis Chickens, a37|c., 20 doz. Eggs, al2c. Bought for family use, and paid cash, 12 yds. Lawn for Mary Earl, aSOc, 12 yds. Calico, al2c., Bilk Apron $1 50, 3 yds. Eibbon, aSOc, Coat and Pants for self, fpo.SO, Hotel bill and Oranges for children, $1 50. Labor Account — Paid ca'jh for hired hands in harvest field, $5. Paid for setting shoes on horses, cash, $1 75. Eepairing Hoi-se Eake. Si 50. (lAiiplement Account.) EsUmaie for the Mon'Ji : Family Account — Milk, |1, 34 lbs. Butter, aloe. — 10 doz. Eggs, alOc, 4 palis Chicl:ens, a37ie. — Vegetables fi'om Garden, $4 — 4 bush. Apples, a36c.; 1 bush. Plams, a|2 — Cash for Jane Holden's wages $4. HorhC 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 Account— Field K pasture, $6 37— Field E pasture $2 63. Ho2 Account — 600 lbs. Feed, a|15 — They have had the run of stubble this month. Poultry Account — Puin of stubble — no cha'-ge. *When thest Ueras are taken directly from the field or garden to be sold or used. Produce Account is to be cred- ited for them, and no entry made fi-r the field whence gathered; now, however, at the close of the month, we ga back and ollect these items from the record, and debit Produce Account, and credit the fields which produced them This is done* to .avoid tlie inconvenience cf numerous little entries. Butwlien these productions are stared^ Instead of sold or used directly, Produce Account is at once debited and the fields credited. CochrarHs Agricultural Booh-Keeping. 27 Sold and used as gatliered. Produce Account No. 2— from. Orchard B, 10 bush. Apples, a$l, 12 bush. a87ic., 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 C, 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, $27.50. 4th. fContracted with J. Mead & Co., to deliver 200 bush. Wheat in the course of the month, a|?l 25. Delivered on the above contract, 40 bush. Wheat, a$l 25. Bought Feed for cash, 1 ton, (2000 lbs.,) a$17. Eeceived cash for 1 ton Hay, (2000 lbs.,) a$10. 8th. Sold for cash, 50 bush. Potatoes, aSOc, 27^ bush. Apples, a62^c. 9th. Delivered to J. Mead & Co., on contract, 80 bush. Wheat, $1 25. Eeceived of J. Mead & Co., on Wheat contract, $50. 14th. Seed for Field G, 24 bush. Wheat, a$l 20. 16th. Eeceived cash for 25 bush. Apples, af 62|^c. 21st. Eeceived cash for 80 bush. Barley, a62^c. 25th. Delivered to J. Mead & Co., on contract, 80 bush. Wheat, a$l 25. Eeceived cash from J. Mead & Co., for bal. due on Wheat contract, $200. Eeceived cash for Bills Eeceivable, (J. Stevens' note,) $28. tThe Fields H, C, and J, are eacli cliarged with the cost of threshing:. In this entry Produce A.cconnt is debited for Wheat and Straw, and Field H credited ; and so with the other Fields. This may be made in three entriea, one for each Field, or in one entry, thus: Prod-ace Account No. 1 — From Fluid H, 400 bush. Wheat a$1.15 460 Straw, 30—490 From Field O, 260 bus. Barley, a60c. 166 00 Straw, 15 00— ITl From Field D, 480 bnsh. Oats, aSOo. 144 00 Straw, 27 60— ITl BO 832,50 ^Thia entry is fl-equentwitb some farmers who contract to furnish Butter for the season. The contract is inserted in the book as in this case, and the person debited when delivery is made, and credited as pjiyment is received. 28 CochrarHs Agricultural Book-Keeping. 26th. Eeceived cash for 50 bush. Oats, a36c., 2400 lbs. Hay, a$10 — For younff Stock, 310 lbs. Beef, a6c.. Hide, 60 lbs., a4c.~500 lbs. Cheese, a9c., 200 lbs. Butter, al8c.— 30 doz. Eggs, alOc, 12 pair Chickens, aST^c. Eeceived cash for the following prepared by the family — 2 bush. Dried Ap- ples, a$1.25, 3 lbs. Stocking Yarn, a$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 Ribbon 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. Entertainmenl; at Hotel, $1 75. 29th. Received cash for 40 bush. Apples, a50c., 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 accoirat for 6 months, $79 90. Paid for -^ year's interest on $50, to T. Jones, $1.75. (Dr. Interest Acct.) Purchase of Implements a,nd repairs for cash, 2 Hoes, 50c. each, 2 Corn Cutters, 37-ic. 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, aSS^c, 5 bush. Potatoes, aSOc. — 15 doz. Eggs, alOc, 10 pair Chickens, aSOc. Paid cash for Jane Holden's wages, $4. Horse Team Account— 22 bush. Oats, aSOc, 1200 lbs. Hay, a$8— 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. — (Greneral Expense.) *ThelangnaECft^^3od in recording llie transactions from thia time is varied, so as to ensure a greater degree of skill on tlie pan of tne student, and to enable hiui to maice entries under any circumstances. CochrarHs Agricultural Book-Keeping. 29 Paid cash for entertainment of self and family at Fair, $3 75. (Fam. Acct.) Paid cash for 1 Mirror, $10, Table, $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$10 per acre. This lot designate N. (Debit Real Estate.) Gathered from Field I) JSTo. 1, 456 bush. Potatoes into barn, pit and cellar, estimated a30c. 5th. Attended School Meeting. 9Tn. Gathered from Field D No. 2, 24 loads Pumpkins, a$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, a6ic. 13th, Gathered from Orchard — 420 bush, Apples, a40c. 22iiD. Gathered from Field D No 2 — 1246 bush. Corn in the ear, a20c.; Corn 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, al2c. 29th. Sold for cash — 50 bush. Apples, aSOc. 30th. Paid cash for shoeing Horses, $1.75, Gathered from Orchard 100 bush. Apples a30c., of which I made 10 bbls. Cider. (Treat one bbl. cider, as 10 bush, apples.) Estimate fcr the Month : Used and reserved for family — Milk, $1; 35 lbs. Butter, al8c. — 10 doz. Eggs, al6c. ; 6 pairs Chickens, a30c. — 25 bush. Potatoes, aSOc. ; 5 bush. Turnips, al2c. — 30 bush. Apples, a40c.; 4 bbls. Cidc, a$3 ; Garden stuffs, $13.73. Paid Jane Holden's wages, $4. Jane wishes to work for her 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, $2.50, 30 CoclirarCs Agricultural BooJc-Keepmg. Ox Team Account — 4 loads Pumpkins, a$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, aSOc. November 3rd, 1857. Sold for cash — 50 bush. Apples, a50c. 4th. Sold for ca^h — 6 bbls. Cider, a$3.25; 20 bush. Apples. aSOc. 6th. Sold for cash — 50 bush. Potatoes, a40c. 9th. SoH for cash — 50 bush. Potatoes, aSGc. 14th. Sold for cash — 60 bush. Apples, a50c. 17th. Sold for cash — 50 bush. Potatoes, a36c. 19th. Sold for cash — 50 bush. Apples, a50c. 28th. Sold for cash — 50 bush. Apples a45c. — 6 Turkies, a$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, aSOc. Exchanged libush. Wheat, a90c for 100 lbs. Buckwheat— Milk, $1; 20 lbs. 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 Account— i ton (1500 lbs.) ?Hay, a$7; 20 bush. Oats, aSOc— 300 lbs. Shorts, a$15— pasturing in Field F, $2. Ox Team Account — 2 loads Pumpkins, afl; 5 bush. Turnips, al2c — S bush. Meal, a50c. — pasturing in field E, f2. Dairy Account — 30 bush. Turnips, al2fc.; 2 loads pumpkins, a$l — pastur- ing in Field K, $4, Hog Account — 6 loads Pumpkins, $6 — 30 bush Meal, aSOc. December 2nd, 1857. Sold for Cash— 2550 lbs. Hay, a$10 per ton. 4th. Sold for cash— 2464 lbs. Hay, a$10. 8th. Scattered over Orchard — 40 loads manure, al2c. Gochrmis Agricultural Booh-Keeping. 31 9th:. Sold for cash— 2482 lbs. Hay, a$10. Sold for cash— 2364 lbs. Hay, a$lO. ISth. Sold for cash— 60 bush. Corn, a25c. — 20 doz. Eggs, a20c.; 4 Turkies, fi$l; 6 pairs Chickens, a-15c. — 3 lbs. Stocking Yarn, $1; 6 pairs tocks, a50c.; u gallons Apple Butter, a62^c. Sold for cash — 60 bush. Corn, a22c. 22nd. '"Killing and marketing Hogs — Labor 5 days, afl; Team 1 day, $1. Sold for cash— 6 Pigs, 850 lbs., a86; 4 Hogs, 1340 lbs., a$6..W. Eeserved 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. Wheat a90c.; 4 bush. Corn, a50c. Paid cash for 200 lb3. Euckwheat, $1.25 per 100 lbs. 31ST. Estimate for the Month : Family Account— Milk, SI; 14 lbs. Butter, al5c.— 6 doz. Eggs, aSc; Tur- kies a,nd Chickens, $3.25. — 5 cords Wood from Lot M, a$1.25, Sheep Account — Pasturing D months from Field J, $12.50. Young Stock Account — Pasturing from Wood Lot M for the season, $40? Hog Account — 32 bush. Corn, a40c. — 6 bush, small Potatoes, a25c. Dairy Account — 1500 lbs. Hay a$7.50 — 40 bush. Turnips, al2c. — Pasturing from Field E, $3. Jakuaey 1, 1858. Received of Thos. Arnold, 8 Horses to board for the winter, a75c. per week. Seceived of him a note for account of $50 — cash for interest, $2. 63. Eeceived of Eobert Woodgrove, 4 Oxen to board for the winter, a62Jc. per week each. Deposited with J. McNair & Co., cash, $200. We have taken a pair of Steers from Young Stock for a working team, $60.— (Ox Team No. 2, ddbtor ; 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; Vest, $2; Pants for Charles, $3.50; Cloth for family, $7.75; Groceries, $3.40. 21ST. Used for family, 62 lbs. Mutton, a4c. *The debU to Hog Account for labor, presents an example In which labor is entered in the Day Book ; hitherto all such entries have been made to G-eneral Expense in tlie Time Table, but when the amount is considerable, one Buoh as this is preferable. 32 CoclirarHs Agricultural Boole-Keeping. Ftiid CE&L fov v?pp..irJng sleiyh and harness, and pnintiDg cutter, $7.25. Deposited wiuh J. McNair & Co., $1C0. 24th. *Paid cash — my snbscripiion towaids enlarging and repairing School House, so that the children may enjoy the advantage of an Academy in oar own district, instead of bending 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 die wants of the neighborhood, $16. (Ileal Estate Dr.) 26th. Keceived cash for interest on Bills Receivable, (mortgage by S. Baker, blacksmith,) $500, a7 per cent., and instalment due on the same, $100. SlST. Used for family — Milk, $1; 16 lbs. Butter, al5c. — 6 doz. Eggs, al5c., and Eowls, $2—34 cords Wood, a$1.25. Feed of stock for the winter will be recorded at the close of the month of March. Febkuaht 2Nr), 1S58. Sold for cash — 25 bush. Com, a50c. — 60 lbs. Butter, al6c. — 8 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 J^ 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, a.nd to cash for sawiug.) 2.3d. Received premiums awarded at the State Fair on Mare and Colt, $10; and on CoviT a»d Calf, $7.50. (Horse Account and Dairy are creditors.) ■(•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, ore 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 deb'it Real Estate with tins subscription, because Real Estate is enhanced in value by all auch improvementa. fThis contract is kept in the form of a memorandum — no entry for value being carried out till the contract Ig completed, See entry of the 7th March. Each load is minuted, aa delivered, in the Day-Boole, and weigh scale tickets kept for reference. Gochraris Agricultural BooTc-Keeping. 33 Maeoh 5th, 1858. Eeceived casli from J. TibLits.for four loads of Hay, delivered according •to contract. Weight as per tickets, as follows: Feb. 23d, 2630 lbs.; Feb. 24tli, 2540 lbs.; Feb. 28th, 2365, lbs.; this day, 2450 lbs., a$10 per ton. 7th. Loaned on Mortgage, to Joseph Morris, $C00, 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 which 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, $285, a7 per cent., $16.45 (Interest costs cash.) 16th. Sold for cash, 200 lbs. grained Maple Sugar, al3c. (Wood Lot M produ- ces.)— 126 lbs. butter, a20c.— 20 doz. Eggs, a20c. Eeserved for family use, 236 lbs. Sugar, alOc. ; 15 gals. Molasses, a60c. ; 1 bbl. Vinegar, 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. Apples, a50c. — :380 lbs". Butter, al5c. 29Tn. Sold for cash — 4 Hams, 62 lbs., al2^c.; 100 lbs. Lard, al2Jc. (These were taken from family stores.) 31ST. Used for family— Milk, $1; 16 lbs. Butter, a20c.— 15 doz. Eggs, alSc; Fowls, $2.50—6 cords Wood, a$1.25. Feed of Stoch 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, aSOc; Fodder, $5—10 bush. Potatoes, aSOc— S 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, al2|c. Dairy Account.— For 3 months, 8000 lbs. Hay, a$7; Fodder, $20— 180 bu. Turnips, al2|-c. — 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, al2ic. Sheep Account— For 3 months, 3000 lbs. Hay, a$6.50; Fodder, $5—60 bu. Turnips, al2^c. 34 Cochran^s Agricultural Booh-Keepwg. Ox Team Account, No 2— For 3 months, 2000 lbs. Hay, a$7; Fodder, $5— 46 bush. Turnips, al2^c. Eog Account — For 3 months, 30 bush. Corn, a40c. — Dairy, (milk and whey for the year,) |10 — Field L, pasture during the summer, $16. Eoberb Woodgrove owes for board of 4 Oxen for 3 months. a62^-c. per weels^ $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- count wiili 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 resj)ective values, and Eeal Estate Account with interest on Lot N, ^14 being interest from date of purchase. Barn and Stables have no account opened, and as Manure is of nearly the same value, and is by many considered a fair equivalent for rent, let Manure Account be debited with 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 witli Thomas of Mary Earl or their children, as it was deemed alike contrary to wise policy and good morals, to distinguish l>etween the interest of man and wife, and eslablish separate interests between the members of the family, all of whose relations should be regulated by the law of mutual dependence. Those who prefer another course, can open accounts and treat themselves as hired hands. TIME-TABLE S. For an explanation of the tables, and the method of entering them, Day-Book transactions, page see explanations at the commencement of 28. i i a i 1 '3 1 o K E M AE IC 8. 5) 16 i 1 H Vi EE M AEKS . 1 G 2}rea1(ing up. 18 E'l Eata 2 iBoardingup Shed. b n 2 1 ¥ Cullivating. 19 -' 2K 'Laying Stable Floor. -• G 2 1 1 Brealcina; up. 2'J "" 2 jEenairiiig Bins and Mow. 6 -- 8 H Cultivating and Hoeing, 21 I 1 a. G 2X 1 1 Breaking up and Grubbing. t Gen. Ex 1 ShuHrmsSheep, 28 2« 1 1 do do -- D 2 2 Uoeing Covn, 24 -- u-f H X do do S D 2 2 So Gen. Ex 1 Y 10 D 2 S do 2b K 8 'Mowing. 11 G 2J(( 1 1 Breaking up and Grubbing. 20 -- 8 Mowing and Eaking. Vi -- « i< '4 do -.'i -- 3 do do la A 1 Gardening and 2B -- G 2 1 1 Brealcing uo. 2K D 1 8 X Plowing and Hoeing Potatoes. 14 8t -- 2 do do 15 G 8 1 1 Breivking up and Grubbing. -1 K 2 1 And getting up J-Tay. J- -CJ Xi -2". 1 D 3 3 1 1 Drawing Manure and Plowing l.") G 1 1 2 " 1 5< Sowing Turnips, and 16 C 2 -- Gen. Ex H 5(f At Market. -- Gen. Ex 1 \ 8 -- 1 Choi)ping & repairing Impl's. l'( C j 3 4 All hands Celebrate. 18 C 1 2X ft 19 ! fi K s Mowing 20 H 4 T D 2 1 X ICuItivp.iinsCjrn. | 21 -- 1 'H K 2 Mowing and Knking. 22 Gen. Ex W, 8 D 2 3 V Cultiv.iting and llocing Corn. 23 H 3 9 -- 8 V do do 24 -" 3 10 K 4 1 1 Getting up Hay. ii) C 8 1 11 G 1 1 Bragging and 26 -- K 3 1 Cnitivating. 2'/ D 2 12 2S J 2 13 A 1 Gardening and Gen. Ex !< -- 6 2 1 Dragging & Burning Stumps. 2!» J 8 14 D 8 2 1 do do 3(1 H 2 1 G 1 An^ ThinniDg Turnips. J 1 IB n 1 l>!f Hoeing: Potatoes. 81 2 p3ia(?p(ii3r & Buraing Stumps. |Ct'adting Barley. lA't MarRet. iCi-aillhig and Eaking Barley. I do Finished. Harvesting "Wheat. I do do Irhnrirg. jllarvesiiug Wheat. I do do .Drawing Barley. i IToeing Tni-nips. Cradling Oats. BiUohorin^ Sheci?. Ilarvostinif Oa'?. Urawinq; in\VI)?at. IlEireesUng Oa'.s. i do <' 0. -A. xj a- TJ s o: 1 H 2 J 1 2 8 H 4 1 4 F IX " Gen. Ex 1 B F 8 (i " 3 7 J 4 1 ft P 4 1 9 10 Gen. Ex 2 U< 11 r 3 12 3 18 -- 8 14 -- 3 1 16 Gen. Ex 3 1 IS IT F 4 1 IS O 2 1 Seal Es. 1 [Getting up "Wheat. Cutting Oats. 1 [Drawing in Wheat. I Mowing. yi Getting up Wood. iMowiug and Eaking Hay. do do 1 Drawing in OatB. 1 do Hay. At Market and Mill. Haying. do do do "Working on Road. Drawing in balance of Hay. Ploughing. Stumping in Follow. 19 6 2 1 -' EealEs. 1 20 G 2 1 Keal Es. 1 21 G 1 1 -- Gen. Ex 2 22 G 1 V RealEs. 1 28 24 2S 26 G 2 1 Eeal Es. 1 27 G 1 V, -- Eeal Es. 2 2fl G 2 i -- Gen. Ex 1 y. 2!) 8(1 81 H " 2 1 [Ploughiug. 'Luyiug lip Pence. 1 iPloughing. ILaying up Ponce. Ploughing. 1 !Atwnrk ■mlhc Koad. )i Ploughing. iLaying up Fence. lExclianged Tlire.ibing. j do do 1 I Ploughing. ■Laying Fence. }i Ploughing. Laying Fence. 1 j Ploughing. iExchanged Threshing. I do do jThreshing Wheat. 36 Gochran^s Agricultural Boole-Keeping. SEI>TE3VEKEI?,. U ? I H ) J 5 Prod. l.| - RealEs.; 7: B I -: D 1. ' 8 Prod. 2. 9 Real Es. 10 Prod. 1. -- Prod. 2. " Eeal E3. 11 B ■- Dl. 12 Prod. 1. I -- Gen. Ex 13, 14! G l.-i " 161 -- SSM AEKS. : Apia. Threshing Wheat. do Barley. do Oata. Cleaning up Wheat. do Oats. At Maricet with "Wheat. Laying Fence. Gathering Apples. , Digging Potatoes. At jSar. with Potatoes Laying up Fence. At Marlcet witli Hay. do do Oats. Laying Fence. Gathering Apples, and I>i&g'i*g Potatoes. |At Marki't with Potatoes and A pplea— Chori n g. 'sowing Wheat and Dragging. I do do do 'Dragging. a 1 ? ,s H H BBM AEK8. p fe ^A s 17' G 1 1 Dragging and -- Gen. Ex 2 1 Gefting up Wond. 18 Q 1 jrf Ploufflilng out water furrows, -- Gen. Ex 2 1 And at work on road. 19 Prod. 1. 1 1 At Market with Wheat, "' Gen. Ex 1 5-f And at Mill. 2-1 21 Gen. Ex y, Butchering Steer, -■ liealEs. 2 And Fencing Follow. 22 Prod. 1. 1 1 At Market with Barley. -■ Gen. Ex 1 i< do do 23 n 2 2 Cutting Corn. -- Gen. Ex 1 X Fencing Stacks. 24 1) 2. 3 Cutting Corn. 25 D 1. 1 Digging Potatoes. - D 2. 1 Cutting Corn. 26 B 2 Gathering Apples. - Prod. 2. 27 I- 1 Marketing. 2S Prod. 1. 2 1 1 Marketing. -- Geo. Ex 1 Measuring up Grain. Marketing Wheat. 29 Prod. 1, 2 1 1 80 - 2 1 1 do do O O T O B E K,. 1 Dl 2 B ■A -- 4' ^1 Dl -- Si «i 10 B --; A 11 12 D2 -- Prod. 1 ISi B 14 D2 l.i. l>i 5 5 5 3 ■2 1 6 5 Vi Digging; Potatoes. Gathering Apples, do do Digging Potatoes. do do do do do do do do Gathering Apples. do Garden Stuffs. Huslting Corn. At Mill with Corn. Gath. Apples & at Cider Mill. Ilusitlng Corn, do do D2 161 17 18 19i 201 -- 2i D8 22I D2 D2 D3 Prod. 2 Prod. 1 Husking Corn, do do do do do do Gathering Turnips. Ilusking Corn. do do Gathering Turnips. do do do do do do At Market with Apples. Shelling Corn. At Mill with Corn. Cider from Mill. UOVEnVEBEIl. 1; i 2 M 2 8 Prod. 2 1 4 -- I 2 5 Gen. Ex 1 6: Prod. 2 , 1 71 M 1 1 8 i 9' Prod. 2 1 1 lOi 11; 12 E M I 1 B 1 M 1 E I 1 Gen. ExI X I81 E ! 1 14| Prod. 2 I 2 15 I Gelling up Wood. [At Market with Apples. [Marketing Cider and Apples. jChoring. Marketing Potatoes. IGetting up Wood. IMarketing Potatoes. IBreaking Up. jChopping Wood. Breaking Up. Chopping. IBreaking Up. [Choring. IBreaking Up. iMarfceting Apples, 16| E 1 IK! --Prod. 2 % 17 - 1 1 1 - M 1 181 -- l.V « 19: Prod. 2 1 1 -! M 1 20' E 1 W, 211 - X Jii 22: •-3 E 1 IV 24; - 1 IM 25l M 1*< 20^ 27, Prod. 1 2 28, Prod. 2 1 1 29 sol B 1 IM Breaking Up. Preparing for Market Marketing Apples. Chopping. Getting up Wood & Chopping. Marketing Apples. Chopping. Breaking Up. do do Breaking Up. do do Splitting Bails. [Thanksgiving. 'Shelling Corn. [Marketing Apples. I Brea king Up^ In August, woi'k was exchanged in llireshing 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 tnat time is charged in threshing the grain. In December 2l3t, work is done in killing and marketing hogs, which might have been charged to General Expense, but to show the method of making -a Labor 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. CoclirarHs Agricultural Book-Keeping. 37 IDECEI^BEH. £: ^ F s i 2 s t^ ^ BEUAKE3. o ;2 o B E M A U K 8 . = .± M Ph -1 a o IS fc. M o 1 E 1 i>i Breaking. Prod. . 1 1 Marketing Corn. ",Gen. Ex >s ' 'horiiig:. 19 Bl>r..d. 1. 1 Markt-tliig TIay. 2-1 Pmd. 1. 1 1 Marketing Corn. 8; M X Ch.ippiiig. Marketitig llay. -- M 1 Sjililticg llailr. 4, Prod. 1. 1 ■2 iMy Book Entry. S ■1-2 do do •! B 2 Manuring Orcliard. 28 Real Es. 2 Fitting up Shed and Stables. 7 -- 1 % do di> 2i| -- 2 do do ti -- 2 do do 2>! (^liriBtmas. » Prod. 1. 1 Marketing Hay. 21) Prod. 1. 2 1 Marketing Straw. 1(1 -- 1 do do 2TI 11 M •z Splitting Kails. 28.Gen. Ex 1 1 At Mill. Vi 29 11 1 1 Drawing Manure. li E 1 1'/; Breaking up. !)■ -- '4 do do H — 1 14 do" -- M 1 V Getting up W.'od. 15 1 '/7 do « 11 1 1 Drawing .Vlanun-. IB -- 1 m do Gen. Ex 1 >< Marketing Poultry. 1( -" 1 l^S do J-.A.rsrTJA.R'H-- 1 New Year'?* dav. 17, , 2 H 1 1 Drawing .Manure. 18 II 1 1 1 Drawing Manure. 8 --' M %' Chopping. 4 M 2 1 Clioppiiig & getting up Wood, do do 19 Pro,!. 1 2 Shelling Corn. b 1 »4 2.1 .M 1 2 hopping. 6 " 1« 1 do do 21 Gen. Ex 1 % Marki'ting. 1 ■- 2 Clioppirig. --, M 1 Chopping. 8 1 1 Getting up Cord Wood. 22 M l'< 1 Getting up Cord Wood. Drawing Manure. 9 — I 1 do do 2-3 II 1 1 -- Gen. Ex 1 M Marketing Butter, &c. ■a 1') 2.1 M M Chopping. 11 H 1 1 Drawing Manure. 2ri M 1 , 1 do and drawing. 1 -- 'a H do do 27 j I-I 1 1 Drawing Manure. 18 M 2 Chopping Cord Wood. 2S H 1 1 do do 14 2 do do 29i H « ^a do do 15 -- 1 do do so: M IS Chopping. IS ir 1 1 Drawing Manure. 81! FBBIiXJA.Il-2-. 11 H % 3< Drawing Manure. 14 2 Prod. 1 1 Marketing Corn. 1.5 storms, .Tones Absent. — M Chopping. 16 Prod. 1 1 1 Marketing Corn. 3 ir >4 « Dniwinsr Manure. 17, M 1 I Di awing Stuff from Mill. -" M y. (hopping. s --■ 1 1 do do 4 II 1 Drawing Manure. 19 -- « % ilo do 5 M Chopping. 20 1 Chopping. 6 -- 1*4 1 do and Drawing 21 '( 22 M 1 Chopping. 8 M 1 !» 1 1 Drawing Logs to Mill, 2:3 Prod. 1 1 1 Marketing Hay. 9 -- i^. 1 1 do do 24 -- 1 1 do do 10 - I'a 1 1 do do 25 M 1 ii Buckets & Ketti'S to S. Bush. ii! t y. do do 1 6 Stornis, .lones not at work. 12 Prod. 1 Shelling Com. 27| M \y. Fitting up in Sugar Bush. 13, -- 2 1^. Assorting Apples. l28 Iv^ -A. H O H . 1 Prod. 1 1 1 Marketing I-Tay. j 17, Gen. Ex 1 '■■, At Mkt. wilh Sugar & Butter 2 M 2 Tapping Trees, 1 Spreading Manure, and 8 M 2 a 1 Drawing Wood and 23 -- 2 1 Plowing tor Polatoes 9 "- 2 >< Tending and Sugaring. 24 Prod. 2 2 Opening Pit & assor. Potatoes. 10 II 1 1 Drawing Manure. 25 11 2 1 Spread. M & plow, for I'ota's 11 "" 'A >t do do 26 Prod. 1 2 Shelling Corn. *" M % Tending Sugar. 27 Real Es. 2 Fencing 12 " y. do do 28 18 K X X Drawing Manure. 29 Prod. 2 1 1 Marketing Potatoes. 14 81 -- 1 1 do Apples. 16 M A}i Sugaring o*T. 81 TakiiigStock and bal. Books. 16 2 Boili'g for Molasses A: Tineg'r THE STUDENTS' KEY TO TIME-TABLE. In this is presented from Time-Table, work for each month from June to March — tlie amounts to the debits of tlie Fields, er 30.— B. SJ. C, 3—1. H, No. 1, 5. D. No. 2, 6. G, 9— 4J— 3. H, 6—1. J, 9—2. J'rod. 1, 13— 7— 6. Prod. 2, 4— 31. Gen. Ex., 9J— 1— 2}. RealEs., 7. Credit— Labor, 74| ; H. Team, 20; Ox Team, 11}. October -A, U. B, 15—3. D No. 1, 265—2 D No. 2, 40—2 D No. 3, 18—3. Prod. 1, 4— 2. Prod. 2, 1—1. Crerfii— Labor, 106 ; H Team 13. Novemlier.— E, 91 — 14J. M. 10—2. Prod. 1, 2. Prod. 2, 10^—9. Gen. Ex., 1^. C«ii<— La- bor, 331; n. Team, 25^. " December.— B, 5-21. E, 6—9. 11, 2-i— 21. W, 5^ — i. Prod. 1, 8—7. Gen. Ex., 21 — 11-. Real Es., 4. Credit— Labor 33i : U. Team 23. January— H, 8—8. M, 221— 0— 6}. P>oi 175 13 Nov. 30 226 00 Feb. 28 tt a ti 40 80 Dec. 31 9 00 March 31 IC (t 11 197 38 1858. ^^^ Jan. 31 343 90 ^^^^-"^ Feb. 28 12 50 ^^-''^^ March 31 165 60 ^"'^ 1972 35 u Balance on Hand, 153 1972 84 35 Dr. BILLS RECEIVABLE. Cr. 1857. 1857. 1 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 it *' 28 00 Aug. 31 Debits for the Month, 28 00 Oct. 31 i( (1 75 00 1858. 1858., Jan. 31 11 ([ 50 00 Jan. 131 u (C 100 00 March (C it 600 00 1 Dr. BILLS PAYABLE. Cr. 1857. July 31 Debits for the Month, 60 00 1857. April 1 Note as per Inv., 235 00 t( 8 Ox Team, Purchase, 60 00 3 Dr. Cochran's Agricultural Booh- Keeping. ' FAMILY. Or. 1867. 1857. April 1 Provisions, as per Inv., 83 00 Sept. 30 Credits for the Month, 15 50 11 8 Cash, Groceries, &c.. 11 61 Deo. 31 u u 11 UO u ■lA " Books, School Bill, &c. 15 90 1858. 1( 311 Dairy, Monthly Account, Poultry, " " 7 1 12 08 Jan. March (( (. 4 ■ 598 00 90 " Produce 2," " 16 50 " FamUy Storex per Inv. 1858, 128 00 May •27 Produce 1, Wheat and Corn, Cash, Clothing, &c.. Cash, Stationery, &c., 17 3 4fl 10 98 Loss, Profit and Loss Acct., 233 05 31 Dairv, Monthly Account, Pouftry, " Cash, J. Ilolden's Wages, 4 90 2|60 4i00 / June 30 Debits for the Month, 34165 / July Aug. Sept. Oct. 31 30 31 (1 a (( 11 u a 48 44 154 72 90 88 78 30 / Nov. 30 U (1 23 43 / Dec. 31 (I u 122 88 / 1858. / Jan. (( (C 71 93 / Feb. 28 (( • (( 20 11 / March 31 Int. on House and Furniture, 94 124 987 60 74 45 / 987 45 Dr. GENERAL EXPENSE. Cr. 1857. 1858, 1 April 30 Lab. and Team, Time-Table, 1 50 March 31 Loss, Profit and Zoss Acct., 59 01 May 31 U (. u 8 25 June 30 Debits for the Month, 5 50 / July 31 U (1 5 50 y/ Aug. U (1 13 13 /^ Sept. 30 " *' 12 38 / Oct. 31 " " 2 75 / Nov. 30 (( It 1 50 / Dec. 31 (( (t 4 00 / 1858. / Jan. 31 U II % 00 / March It It 1 59 50 01 ^ 59 01 Dr. GockrarHs AgricuUurnl Boole-Keeping. INTEREST. 4 Cr. IBS'?. 1 1857. Sept. •M) Debits for the Montji, 1 75 Oct. 30 Credits for the Month, 21 00 1858. 1 1858. Uarch 31 « t( 16 45 Jan. March 31 Int. on Inyestment, 37 5U5 63 75 Dr. MANURE. Cr. 1S57. 1 1847. April 1 Value, 150 Loads par InT., 22 0!J May 10 Field D No. 2, 100 Loads, 15 00 1858. " 20 " 1, 45 " 6 15 March 31 Int. on Barn and Stables, 39 20 July Dec. 1858. 30 31 Credits for the Month, 2 4 40 80 March 31 Value, per Inv. of 1858, 32 75 61 70 61 70 Dr. THOMAS JONES. tjr. 1867. May June July Aug. Sept. Not. 30 Cash and Dairy, Debits for the Month, Debits for the Month, 1857. 15 60 April 1 9 00 Sept. 30 15 50 14 00 ■7fl 90 13 + ■'!! 26 00 1858. March 31 Due him as per lav., Credits for the Month, Credits for the Month, 50 00 84,:>0 00 1 .;00 8t 00 In September it will be seen that there was a Bettlement in full with Thomas Joneg, 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 geftleraent If the old Ledger is continued, leave the account open, or if a new Ledger is opened, transfer tho amounts of debits and credits, and continue the account. Dr. THOMAS ARNOLD. Cr. 185/. April 18.58. March 1 31 Balance, as per Inv., Debits for the Mouth, 50 77 00 14 1858. Jan. 31 Credits for the Month, 5r 00 5 Dr. CoclirarHs Agricultural Booh-Keeping. ' PRODUCE No. 1. 1857. 1 Amount on hand as per Jnv., WHEAT. COES. OATS. QARLBr. HAY. VAL. OF FODDER. PRICE 1 25 April 16 20jl)0 u 50 IB iia it 31) Horse Team, Monthly Acct., 3000 9 00 13 30 Ox Team, " (( <( 3 3 22 7 00 15 30" 00 nO Sheep, 1000 8 00 4i00 Hay 4 Family, " " Feed, Corn Exchanged, 12 4 29* 1 25 60 60 15 2 17 00 40 70 <( Cash, 30 7o 21 00 11 12 Field D, Xo. 2, H 1 00 1 ?!5 « 31 Horse Team, Monthly Acct. 20 1500 9 00 40 6 R 75 00 Ox Team, " 1200 9 00 5 40 „ 10 60 6 00 (( Hogs, estimate for 2 Months, 1R 6 ) 9 60 u Poultry, " " 9 60 5 40 June 30 Credits for the Month, 111 22 1000 22 00 July 31 1 2 500 4 15 Aug. 4 6 8 80 Sept. 3(1 224 72 80 6110 384 20 Oct. 31 " ** 20 15 1000 18 50 Nov. 311 5i 40 20 1500 36 20 Dec. 31 12 ISfi 11360 108 73 1858. Feb. 28 tl 14 25 15 27 50 March 31 tt II Amount on hand, per Inv. 1858, It 11 It 11 i( tl II It CI It 41 tl 150 126 24'7i 60 300 175 599S5 20000 69 50 18 70 37* 28 60 7 00 366 105 92 84 105 70 18 58 00 72 00 00 00 10 Waste and Shrinkage, 8* 10 12 5 655 I^ss on Msiimated Valite, 54 IHS3 la 41 r, 747 581- 260 \\r,(V\i: 110 00 15 By comparingthe 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 columns are added. Gain or loss on the crops is shown in the account*, with the fields themselves. See general statement of Profit and Loss. Dr. R. WOODGROVE. Cr. 1858. March 31 Debits for the Month, 32 14 1858. March 31 Dut at per Inv. of 1S58, U 7 Dr. Coclirards Agricultural Boole-Keeping. PRODUCE No. 2. 1857. 1 Amount on hand, as per Inventory, potato's' TURNIPS. APPLES. VAL. or OAKDES. PRICE 16 April 22 76 50 (1 :: u u u 66 35 75 14 48 4 75 90 " t Labor and Team, Time-Table, 3 50 June Debits for tlie Month, 2 16 2 15 July 31 U (I 2 12 90 14 15 Aug. l( (1 26 8 00 30 74 Sept. 30 It t( 105 105 107 25 Oct. 31 It (t 466 638 520 13 75 451 11 Not. 30 tt tt 19 50 185S. I'eb. 28 tt (t 1 50 March 31 Gain on Estimated Value, _ 11 12 00 46 626 673 676 36 8( ! 723151 The process described in Produce Account No. 1, is here adopted in regard to Roots, Fruits and Garden Vegetables. The garden products are entered in money value, as they are various in kind. This account shows a gain, which is carried to the credit side. See note on Produce Account No. 1. Dr. FEED. Cr. 1857. 1857. April 1 "Value, as per Inv., 11 25 April 30 Dairy, Monthly Acct., 7 30 Mav 4 Produce No. 1, Exchange, 17 70 " Sheep, 1 88 June 30 Debits for the Month, 13 50 May 81 Dairy, " " 8 75 Aug. 31 tt It 27 00 tt Sheep, 1 13 Sept. 30 tt it 17 00 .Tune July Aup. Sept. Oct. Nov. 80 31 30 81 30 Credits for the Month, tt tt tt tt t( ti tt ft tt tt 4 15 15 10 3 2 13 00 00 50 00 23 1858. 1 March 131 tt tt 21 00 Cochran's Agricultural Booh- Keeping. PRODUCE No. 2. 8 Cr. 1857. 8 Cash, POTiTO'S TDRNIPS. APPLES. VAL. or GARB EN. pmOE i"oo April 6 5 00 10 1 00 10 00 11 24 u 20 10 1 00 1 20 20 12 00 00 « :: Family, 15 7 75 75 11 5 25 2S " 30 Young Sfock, Monthly Acct., 30 14 4 20 Mar •2U Field D No. 1, Seed, 20 75 ■15 00 June SO Credits for the xMouth, 2 15 2 15 JiUv 31 1 " 2 12 90 14 15 Aug. * 26 8 00 30 74 Sept. 30 {( (( 105 105 104132 Oct. 31 [( (< 25 5 120 13 75 84 85 Nov. 30 It u 150 35 290 202 35 Dee. 31 U it 6 40 6 30 1858. March 31 U (( 10 486 30 78 76 Amount on hand ax per Inv., 1858, U U 11 41 11 It 240 60 76 50 30 \1 88 72 7 1)0 00 20 Waste, 25 17 4 723 626 673 675 36 81) ni Dr. LABOR. Cr. 1857. 1 1857. 1 July. 31 Debits for the Month. 3 75 April 30 Time-Table for the Month, 59 50 Aug. I-- It 11 5 110 May 31 It 11 11 B'i 00 Sept. |3'i " " 87 25 .Tune 311 tt It tt 69 00 Oct: 31 11 11 26 00 July 31 (1 tt It 70 00 1858. 11 it Aug. 11 11 11 73 50 March 31 662 65 Sept. 30 11 11 It 74 75 Oct. 31 11 1. tt 106 00 Nov. 30 11 11 It 33 50 Dec. 31 and D. B. 36; 50 1858. Jan. 31 (t U li 3-S 25 Feb. 28 (I tf. (( 25 7S March 31 a u u 135 90 The flebit to labor in March, consist of tlie wages of Thos. Jones, $81, and the balance $578.6 eoual, beinj; the credit to the Family for their labor durios the year. See Day Book, page 34. , is carried to Family AC- 9 CochrarCs Agricultural Booh- Keeping. Dr. HORSE TEAM. Cr. 1857. 1857. Ai r;i 1 Value of 4 Horses, per Inv., 390 00 April 24 Cash and Bills Receirable, 12( 00 (( 30 Prod. No. 1, Monthly Acct., 23 50 u 311 Labor, Time-Table, 24 75 Mav 4 Ca-sh, Shoeing, 1 25 May 31 11 11 13 00 (( 81 Prod. No. 1, Monthly Acct., 14 75 June 30 Credits foj the Month, 16 75 It Field E, 1 75 July 31 11 ' 11 11 00 June 30 Debits for the Month, 16 25 Aug. 11 11 17 00 July 31 u u 11 50 Sept. 30 It (1 20 00 Aug. t( 1( 11 50 Oct. 31 11 ti 13 00 Bept. 30 " " 1.3 90 Nov. 30 It 11 25 25 Oct. 31 11 (( 12 75 Dec. 31 11 tt 24 00 Koy. 30 (t l( 16 50 1858. 1858. Jan. 31 tt ii 9 00 Mafcb 31 t( (( 74 00 Feb. 28 tt 11 22 75 " Interest on Talue, 18 90 March 31 tt It 71 00 (1 1 Gain, Profit and Loss Acct,, 46 95 i( Value per Inv. of 1858, 26S 00 652 50 652 50 Dr OX TEAM No. 1. Cr. 1857. 1857. April 8 Cash and Bills Payable, 120 00 April 30 Labor, Time-Table, 6 38 ([ 30 Prod. No. 1, Monthly Acct,, 6 45 May 31 11 It 10 50 -May 31 11 11 11 11 40 June 30 Credits for the Month, 9 38 June. 30 Debtits for the Month, 7 63 July 31 11 11 2 25 July. 31 It 11 4 00 Aug. It 11 8 63 Aug. 11 11 7 00 Sept. 30 It tt 8 63 Sept. 30 11 '■ 11 8 25 1858. Oct. 31 u 9 00 March 31 Value per Inv. of 1858, Loss, Profit and Loss Acet., 165 00 'Nov. 30 tt 11 8 60 It 39 46 1858. March 11 31 tt It Interest on value, 59 8 250 50 40 23 250 23 ^ This team was taken up for feeding in October, and a new account might hare been opened, and the working account closed. The result of feeding on a falling market, shows a loss. Dr. OX TEAM No. 2. Cr. 1856. 1858. Jnu. 31 Debits for the Month, 60 00 Jan. 31 Credits for the Month, 4 88 March 11 It 17 76 Feb. March It 28 31 11 11 11 11 Vahieper Inv. of 1858, S 8 65 38 00 00 This team was taken from Young Stock in January. CochrarHs Agricultural Boolc-Keeping. 10 Dr. DAIRY. Cr. 1857. 1857. Lbs. April 1 Value 8 Cows, per Inv., 315 no But. i( 30 Monthly Account. 29 50 April, 8 Cash, Butter and Veal; 20 11 10 May SI '* " 15 00 i( 30 Family, Monthly Acct., 25 7 12 June 30 Debits for the Month, . 9 00 May 4 Cash, 60 10 80 July 31 9 00 " 27 (1 t( u 9 1 44 Aug. 9 00 " Thos. Jone.s, Exd. 20 3 60 Sept. 30 8 00 " 31 Family, Butter, &c.. 26 4 90 Oct. 31 9 76 June 30 Credits for the Month, 220 36 20 Jfov. 30 9 43 July 31 U ti 70 11 90 Dec. 31 13 Aug. (( ti 34 34 10 1858. Sept. 30 (1 t( 226 94 75 Harch 31 it u 187 00 Oct. 31 t( t( 35 7 30 il Int. on value, 22 05 Nor. Dec. 1858. Jan. Feb. March 30 31 31 .11 it (( U (( Millc & Cheese for year. Amount for the year. Value, per Inv. o/ 1858, 20 14 166 76 522 305 1847 4 3 31 20 122 306 20 10 40 34 40 00 Dairy Account shows the quantity of Butter made during the season. The Cheese is converted into its equivalent ifl Butter, estimating 8 lbs. Cheese as equal to 3 lbs. Butter. The Family Account for Milk is reduced into its equivalent of Butter, allowing 10 to 12 quarts for 1 lb. Butter. Dr. POULTRY. Cr. 185'7. 1857. Doz. April 1 Fowls as per Inv., 18 00 Eg's May 21 Prod. Xo. 1, 2 months, 5 40 April 8 Cash, 25 5 00 June 30 Debits for the Month, 1 65 " 30 Family, Monthly Acct., 6 1 08 July SI u a 1 65 May • 4 Cash, 30 4 20 Sept. 30 (t It 2 00 a 27 " 1 40 4 40 1858. i( 31 Family, Monthly Acct., 20 2 60 March 31 t( (( 21 90 June 30 Credits for the Month, 72 1 84 H Int. on Value, 1 26 July 31 (( a 25 2 50 il Gain, as per Inv, of 1858, 12 124 33 19 Aug. Sept. Oct. Nov. Dec. 1858. Jan. Feb. March March 30 31 30 31 31 28 31 (( (1 (1 t. Amount for the year, Value,perJnv. of 1S5S 45 46 10 10 26 11 16 35 416 14 12 3 11 14 8 4 8 20 124 29 00 40 28 43 40 32 45 19 11 Dr. CoclirarHs Agricultural Booh-Keeping. YOUNG STOCK. Cn 1857. 1857. t April 1 Value, per Inv., 176 on July 31 Creditsfor the Month, 31 00 " ■io Monthly Account. 11 70 Sept. 3: U It 21 00 Dec. 31 Debits for the Month, 40 00 1858. 1858. ' Jan. 31 i( (C 6;) 00 March 31 (1 (I 122 00 March 11 (( 5;i 00 t( Interest on value, 9 52 ! Value per Inv. o/ 1858. 140 00 The Ox Team No. 2, taken from this aceouiit, werefated. by mistake, at too low a price; but it was not deemerl ofsuffi- iclent importance ta amend by erratas. This and other stock accounts show a loss or dimiojahed gain, owing to the fall of p.ice. Dr. SHEEP. Cr. 1S57. 1857. April 1 Value, per Inv., 55 or June 3!' Credits for the Month, 28 00 " 31. Monthly Account. 5188 July 31 " " 11 60 May 31 Feed, 113 Oct. (I (( 2 56 July Debits for the Month, o .•in. 1858. Dec. 81 i; u 12 50! Jan. 31 u a 2 48 1858. March Value per Im>. of 1858. 72 UO March 31 Int. on Value, 20 S 75 85 'i Dr HOGS. Cr. 1857. 1857. 1 April 1 Value, per Inv., 76 00 .June, 30 Credits for the Month, 3 50 Miv 31 Prod. 1, Acct. for 2 Months, 9 60 Dec. 31 U 11 226 10 June 30 Debits for the Month, 4 85 1858. July 31 7 50 March 31 Value, per Inv. o/ 1858, 65 00 Auft. 4 50 Sept. 30 6 ■10 Oct. 31 16 00 Nov. 30 21 00 Deo. 31 U (( 20 30 ]85«. March 31 U (t 48 40 i( I. it. on Value, 5 32 Dr. J. MEAD & CO. Cr. 18.-)7. Siijit. 30 Debits for the Month, 250 00 1857. .-■ejit. 30 Credits for the Month, 250 00 Dr. Cochrmis Agricultural Booh-Keeping. GARDEN A. 12 Cr. 1866. 1857. April 30 Labor and Team, Time-Tab. 3 00 June 30 Credits for the Month, 2 15 May 31 u t( u 8 00 July 31 a u 8 00 June 30 Debits for the Month, 1 00 Aug, ic u 13 75 July 31 U LI. 1 00 Oct. u u 12 90 Oct. " " 1 50 1858. March 31 Int. on Value, n 00 t( Grain, Profit and Loss Acct. 20 36 30 80 36 80 Dr. ORCHARD B. Cr. 1857. 1857. April 30 Labor, Time-Table, 1 50 July 31 Credits for the Month, 1 25 Sept. Debits for the Month, 3 25 Aug. (( (( 22 74 Oct. 31 U it 18 00 Sept. 30 ((- <( 55 65 Deo. li li 12 30 Oct. 31 It u 198 00 1858. March 31 (( a 1 50 u Int. on Value, 23 10 Dr. FIELD C. Cr. 1857. 1857. April 1 Value, Barley as per Inv., 54 00 Auk. 31 Credits for the Month, 1 25 July 31 Debits for the Month, 11 50 Sept. 20 " " 171 01) Sept. 30 (( i( a 20 1858. March 31 Int. on Value, 14 00 Dr. FIELD D No. 1. Cr. 18.57. 1857. April 1 Labor and Manure, Inv., 21 00 Sept. 30 Credits for the Month, 44 10 May 20 31 Manure, 45 Loads, Labor and Team, Time-Tab. 21 22 75 25 Oct. 31 t( u 136 80 June 30 Debits for the Month, 6 50 July 31 (( u 1 50 Sept. . 30 a (( 6 00 Oct. 31 (4 u 28 50 1858. March 81 Interest on Value, 4 20 Dr. WOOD LOT M. Cr. 1857. 1857. Not. 30 Debits for the Month, 12 00 Not. 30 Credits for the Month, 10 00 Dec. 31 tt u 6 00 Dec. 31 i( i( 46 25 1858. 1858. Jan. 31 (( (t 27 13 Jan. 31 U It 42 50 Feb. 28 (i i( 26 88 Feb. 28 (( ti 38 75 March 31 Interest on Value, 24 27 25 30 March 31 l( (( 69 60 13 CochrmUs Agricultural Book-Keeping. Dr. FIELD D No 2. Cr. nm. 1«57. April (1 1 80 Labor and Manure, Inv., Labor and Team, Time-Tab. 72 25 00 13 Oct. 31 Credits for the Month, 293 20 May 10 12 Manure, 100 Loads, Prod. 1, Seed Corn, 15 1 00 25 t( 31 Labor and Team, Time-Tab. 22 •75 June 30 Debits for the Month, 12 76 July 31 11 ti 8 50 Sept. 30 t( tt 6 00 Oct. 31 42 00 1858. March 31 Interest on Take, 14 00 Qain, Profit and Loss Acct, 73 293 82 20 293 20 Dr. FIELD D No. 3. Cr. 1457. July Oct. March 31 Debits for the Month, t( u u Interest on yalue. 1857. 12 90 Oct. 31 ■21 00 '■ 1 40 Credits for the Month, 76 56 Dr. FIELD E. Cr. 1857. 1857. Nov. 30 Debits for the Month, 23 75 May 31 Horse Team Pasture, 1 75 Dec. 31 (( ti 15 00 u Dairy, 11 25 1858. June 30 Credits for the Month, ■ 13 25 March 31 Interest on Value, 22 40 July Aug. 31 (( (1 (( it 12 3 50 88 Sept. 30 " " 8 25 Oct. 31 (( (( 2 00 Not. 30 tt (( 2 00 Dec. 31 (1 (t 3 00 1858. March 31 luT., Labor for Spring Crop, 38 75 Dr. BOARDING STOCK. Cr. 1858. March 31 Debits for the Month, 96 00 1858. March 31 Credits for the Month, 109 28 Dr. FIELD L. Cr. 1868. March 31 Interest on Value, 62 1868. March 31 Credits for the Month, 22 00 Dr. Gochran^s Agricultural Book-Keeping, FIELD F. 14 Cr. 1857. April Aug. 1858. March 31 Lab. and Team, Time-Table, Debits for the Month, Interest on value. Gain, Profit and Lost Acct. 20 122 111 00 1857. Aug. Nov. Credits for the Month, 175 2 177 00 Dr. FIELD G. Cr. 1867. 1858. May 31 Labor and Team, Time-Tab. 7 50 March 31 Wheat on Ground, Inv. 1858 156 35 June 30 Debits for the Month, 51 88 July 31 11 t( 9 00 Aug. Sept. 30 24 44 50 55 1858. March 31 Interest on Value, 17 92 Dr. FIELD H. Cr. 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. It (t 15 75 Sept. 30 (( tt 23 00 Dec. 31 (1 (( 5 00 1858. Jan. 31 (t .4 16 00 Feb. 28 C( c( 19 50 March 31 Interest on Value, 21 22 75 40 (( Gain, Profit and Loss, 303 552 55 25 552 25 Dr. FI El .D J. Cr. 1857. 1858. — April 8 Cash, Clover and Timothy, 14 50 Sept. 30 Credits for the Month, 171 .W ct 24 Prod.No.l, Seed Oats, 16 00 Dec. 31 " .1 12 50 (( 30 Labor & Team, Time-Table, 39 00 May 31 It ii (( 1 00 July Debits for the Month, 8 00 Aug. u u 6 75 Sept. 30 23 00 1868. March 31 Interest on Value, 22 40 15 Dr. Gbchran's Agricultural Book-Keeping. FIELD K. Cr. 1857. 1857. April 8 Cash, Plaster, 3 15 July 31 Credits for the Month, 160 50 11 30 Labor and Team, Time-Tab. 2 00 Aug. (( t( 10 12 June 30 Debits for the Month, 12 00 Sept. 30 t( (( 4 00 July 31 (( u 13 50 Oct. 31 (C (( 7 50 1858. Not. 30 14 (I 4 00 March 31 Interest on Value, Gain, Profit and Loss, 21 133 186 56 31 12 186 12 TEIAL BALANCE, April 30th, 1867. DEBITS. 285 00 5099 50 432 00 515 00 215 10 860 00 135 21 1 50 22 50 50 00 186 25 73 65 11 25 413 50 126 45 344 50 18 00 187 70 60 88 76 00 3 00 1 50 64 00 21 00 97 13 2 00 108 30 69 60 5 75 9476 17 NAMES OF ACCOUNTS. James Earl, Real Estate, Furniture, Implements, Cash, Bills Receivable, . . . . Bills Payable, Family, General Expense, . . . Manure, Thomas Jones Thomas Arnold, .... Produce No. 1, Produce No. 2, Feed Accomit Labor, Horse Team Account, Ox Team Account, . . Dairy Account, Poultry, Young Stock, Sheep Account, Hog Account, A, B, C, DNo.l DNo.2, F, H, J, K, 8633 105 295 50 79 67 9 59 144 6 18 9476117 When an account i3 equal in its debits and credits, it is 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 having been taken monthiy, the general Trial Balance for the year is unnecessary. TEIAL BALANCE, Mabch 31st, 1858. 285 5611 477 672 1972 1638 60 987 69 18 61 26 77 1683 711 86 605 260 77 635 61 369 107 219 16 69 88 109 219 35 61 64 155 248 130 52 4 123 32 96 17923 69 NAMES OF ACCODNTS. Jamea 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 ;... DNo.l, D No. 2, DNo. 3, E, F, G, H, J, K, L, M, Robert Woodgrove. Boardiijg Stock, .. 8633 1818 263 295 629 664 28 84 1164 606 85 387 45 11 404 104 162 44 220 36 277 172 180 293 76 67 177 490 184 186 22 207 109 51 00 00 40 38 95 00 61 31 14 50 77 26 65 19 00 64 60 80 64 25 90 20 66 88 00 00 00 12 00 10 1792359 OH STATEMENT OF AVAILS AND LIABILITIES. March 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 Inventor;/, 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 Keceivable, 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, " D, " E, » " P, " 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, ,. " " " YoungTeam, Dairy — " 10 Cows Yovmg Stock — " 8 Young Cattle and a Colt, Sheep — " l"? Sheep and IS Lambs, Bogs— " 8 Store Hogs and 2 Sows, Poultry — " 70 Hens and 6 Turkeys, Produce No. 1 — 150 bush. Wheat, aVOo 24'7i " Corn, a37ic 300 " Oats, a28c 115 " Barley,a60o Fodder 20,000 lbs. Hay, (10 tons,) afT, Amount carried forward, 1350 SYS 100 350 200 280 320 288 288 320 820 300 66 390 425 39 105 92 84 105 18 70 5611 615 ilQ 126 265 165 65 306 140 n 66 20 4'74 8294 16 00 00 00 00 00 00 00 00 00 00 00 72 47 58 Cochraris Agricultural BooTc-Keeping. INYENTOKY— Cowfewed Amount brought forward, Produce No. 2 — 240 bush.. Potatoes, aSOc •76 " Apples, aSOo 60 " Turnipa, al2c Gf Breaking, Fallowing and Sowing, . E Breaking up for Spring Crop, H Manuring and Plowing, Manwe — For value, Cash — Amount on hand Bills Receivable — Amount on hand, Thomas Arnold — For hia indebtedness, Robt, Woodgrove — " " Amoiunt of Arails, MABIIilTIBS. Bills Payable — Note as per I^edger, Thomas Jones — Due to himi, Net worth March 31st, 18 5», " " April 1st, 1857, . Increase, 8294 47 72 00 38 00 7 20 117 155 20 35 38 75 62 25 32 76 153 84 1275 00 77 14 32 14 10238 89 235 00 58 00 293 00 9945 89 8348 95 1596 94 This Inventory wO'uld form the opening accounts of the new Ledger, in continuing the Books of Mable Groi^ 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 hia gain or loss. It will be obvious that we can determme 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 IBS'?, $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 1858, which is $265 ; and now the debits and credits compared, show an excess of credits amounting to $47.95, which amount is gain. 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, ( .7854=78.54, and 78.54 Kl 2-3=130.9, the number of cubic feet, and 130.9 H 4-r 5=104.72 bushels. To find the amount of boards that can be made from a log ; multiply the diameter in inches of the small end, by -J- 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 ) Cochraris Agricultural Booh-Keeping. GRAIN AND HAY FIELDS. 63 Cr. 185Y. 4 i 31 31 Haryestedas per D. B., " and Thresh, out, " Fodder, " as per Day-Book, Credits for Pasture, Value as per Iny., Field H. Wheat. FieW 0, Bailey. Field D, 2 Com. Field 3. Oata. Field K. Hay. Field F. Hay. Amount July Aug. Sept. Oct. 1858. March 460 , 30 62 862 00 00 25 25 156 15 1 172 00 00 25 25 293 293 20 20 144 27 12 184 00 60 50 166 30 186 00 12 12 175 2 177 00 00 00 156 175 760 72 293 45 62 1564 00 00 00 50 20 87 25 82 TEAM ACCOUNT. Cr. 30 31 30 31 30 Work, as per Time-Table, H. Team, No.l. H. Team, No. 3. Oi Team No. 1. Ox Team No. 2. Amount. 1857. April May June 18 19 20 21 22 22 250 372 00 00 00 00 00 00 00 00 18 19 20 20 21 22 225 00 50 00 50 50 00 00 50 15 15 15 15 15 15 120 211 00 38 00 75 75 00 00 88 14 15 14 15 15 14 110 198 26 00 26 00 76 26 00 60 65 68 69 72 75 73 705 1128 2.5 S8 25 July Aug. Sept. It 25 on 26 Value, as per Inv., oo 346 88 Solution; — 30 M 15=460, -whicli multiplied by 16, and divided by 12, gives 600 feet, Answer. To ascertain the weight of cattle while liviag : Multiply the girtk 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, 6 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 31^ 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 6184, and that multiplied by .7854 gives 4071.5 nearly, which mul- tiplied by 120, (the inches in depth,) gives 488680, which divided by 231, gives 2115 nearly, and that divided by 31 J, gives 67 barrels, and 9 gallons. A.PPE]SrDIX INFORMATION FOR THE FARMER. COMPILED FEOM TAMOUS AtTTHOES, AND KINDLY FUaNISHED FOK THIS WOEK ET MR. DAVID COWAJvr, 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, aa 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 light. The atmosphere is principally composed of two invisible gases oaUed 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 !ind 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 every 100 lbs. weight of aU cultivated vegetables — dried — we have, by analysis: From 40 to 50 lbs. of Carbon, " 35 to 45 " Oxygen, ) « . „, , " 5to T " Hydrogen, I ^^^S^^io^l^'^eit^- "1-10 to 3 " Nitrogen. " 2 to 10 " Ash, including Inorganic Elements. The composition of some important vegetables is given in the following table : CAHBON. HYDROGEN. OXTGEN. NITnoGBN. ASH. Lbs. libs. Lbs. Lbs. Lb». In 100 lbs. of Wheat, 46.1 5.8 43.4 2.S 2.4 " " Oats, 50.T 6.4 86.T 2.2 40 " " Wheat Straw, 48.4 5.8 8S.9 .4 70 " " OatStraw 50.1 6.4 89.0 .4 5.1 " " Bed Clover Hay, 4T.4 5.0 87.8 2.1 7.7 " " Potato, 44.0 6.8 44.7 1.5 40 " " Turnip, 42.9 5.6 42.8 1.7 7.6 " " Yellow Peas 46.5 6.2 40.0 4.2 81 " " Pea Straw, 45.8 5.0 85.6 2.3 118 " " Jerusalem Artichoke, 48.8 5.8 48.8 1.6 6.0 From the above table, it will be seen that Wheat obtains (per 100 lbs.) from Carbonic Acid, Water and Ammonia, 97.6 lbs., and only 2.4 lbs. from the earthy inorganic elements. Appendix. 65 AYEBASE PRODUCE OF NUTBITITE MATTER OF DIFFERENT KINDS FROM AN AOEE OF THE FOLLOWING CROPS : Bush, per Lbs. Woody Fibre. Sag. Starch. Gluten, &c. Oils or Fats. Saline Ingre- Acre. Weiglit. Lbs.. Lbs. Lbs. Lbs. dleats. "Wheat, 25 1500 226 825 160 to 220 80 to 60 80 . Oats 40 ITOO 840 850 230 96 60 Barley, 85 1800 2T0 1080 216 45 86 Corn, 80 ISOO 2T0 900 216 90 to ITO 2T Peas, 25 1600 130 800 380 45 45 Potatoes, 6 Tons. 1.3500 6T5 1620 800 45 120 Turnips, 20 " 45000 1360 4600 540 130 400 Carrots 25 " 66000 1680 5600 840 200 660 Meadow Hay, IX" 8400 1020 1860 240 70 to 170 220 Clover Hay, 2 " 4600 1120 1800 420 185 to 225 400 Drumhead Cab'ge,-20 " 4500 1500 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! Oluten 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 Ukely 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 sohds contained in solution, which enter into the structure of plants, are ten — Sulphur, Potash, Phosphorous, Soda, Lime, Magnesia, Iron, Mint, Chlorine and Iodine. TABLE OF MDJEEAL SUBSTANCES TAKEN FROM THE SOIL BY VARIOUS CROPS GROWN UPON AN ACRE RESPECTIVELY. (bY BOUSSINGATILT.) Dry Crops. Lbs. Potatoes, 2828 Beet Eoots, 2908 Potato Tops, 6042 ■Wheat, 1052 Wheat Straw, 2568 Oats, 976 Oat Straw, 1176 Clover, 3693 Peas, 915 Beans, (Horse,) 1944 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 FUnt are given under their respective heads : Potash and ILime and Ashes. Ashes. Phos. Sulnh. Chlorine. Lime. Magne- ■ Potash Silicia. Ox. Iron, per cent. per acre. Acid. Acid. sfa. and Sod. Alumina. Lbs. Lbs. Lbs. Lbs. Lbs. Lbs, Lbs. Lbs. Lbs. Lbs. 4.0 113 IS 80 3.0 2 6 58 6 17.0 6.8 183 11 8.0 90 18 8 82 15 4.76 6.0 803 33 7.0 4.0 7 5 136 89 16.0 2.4 25 12 0.8 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 3.0 5 15 17 24 1.0 7.7 284 18 7.0 7.0 70 18 77 15 0.9 3.1 28 8 1.2 0.3 8 3 10 0.6 3.0 68 20 0.75 0.6 8 6 26 03 — Soda. Magnesia. Flint. Oat Straw and Seed, 84 lbs. Wheat Straw, 22 " 7 " 61 " {_ Flint Plants, J. jjarley, Straw'and"Seed^"""'.'II.'."."-" 19 Eye Straw, 18 Tobacco, 24 PeaStraw, --- '■% Potato Stalks, 4 Lime and Magnesia Plants,. 4 lbs. 62 lbs. 7 " 61 " 15 " 55 " 16 " 64 " 67 " ) 8 " 64 " ( 8 " 69 " ( ' 36 " 56 " ; 6 " 6 " 18 " 18 " " 12 '• " 14 " " s , Clover,. /Indian Com, -- 71 Potash and Soda Plants, < ^els^^'//.'".V.V.V.'"J^.V.'.'.V.'.'.'.'.'.'.'.V. 88 ( I'otatoes, (Tubers,) 85 Note.— 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 - TO 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 lbs. of J^Vm^. Au acre of Oats, Seed and Straw, " " " 40 to 60 " " " Mangel Wurtzel and Beets, " " " Tito 18 " " 66 Appendix. Of Potash, Soda and Magnesia — An acre of Clover abstracts from 90 to 100 lbs. " " Beet Root and Mangel Wurtzel, 80 to 100 " " " Potato Tops, 130 to 150 " " " Of grain and Straw of Wheat, 30 to 50 " M ANUEE S. In a ton of fresh Horse Manure are — 400 lbs. of Vegetable and Animal Matter. 40 " Flint. 7 " Potash. H " Soda. f " Iron. 3 " Lime. 2 " Magnesia. 4 " Phosphorus. 4 " Sulphur. Comparison of Manures. Farm yard Manure being taken ascqual to 100 lbs. Solid Cow dung, " " 125 " " Horse " " " 73 " " Pig, " " " 63 " " Sheep, " " " 36 " " Pigeon, " " " 5 " Cow Urine, " " 91 " Horse " " " 16 " Fresh Bones, " " 7i " NoTB.— Thus it will be seen that 73 lbs. of horse dung is as good as 125 lbs, of cow dung. Also, that 16 lbs, of horse 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 Iba, 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 wiU void about 3 lbs. urine in a day, which, from November to March, will be about 460 lbs. — containing 14 lbs. urea, and 20 lbs. of soluble solids, 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 54 lbs, urea, and 130 lbs, of soluble solids, 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. TTnleached 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 FOK CATTLE MEADOW HAY BEING THE STANDARD. Water in 1000 lbs. Ordinary Meadow Hay, . 110 Fine quality " " 140 Red Clover Hay, second year, 101 " " Cut In bloom, gr 7oO ■Wheat Straw, 200 Oat " 210 Pea " 85 Vetchcacut in bloom, and driedinto Hay, 110 Drum Cabbage, 928 Field Beet or Mangel Wurtzel 878 Carrots, 876 Jerusalem Articholces, 793 Potatoes 059 White Peas, (dried,) j8S 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 FOB A FARM HORSE IN TWENTY-FOUR HOURS. Hay, 22 lbs. (Hay 11 lbs. (Hay, 11 lbs. Straw, 64 " ) Straw, 54 " „,) Straw 5i " Oats 7i or 11 gals. °M Oats, 74 " °' ) Oats, 74 " ( Mangel Wurtzel, . . .44 " ( Carrots, 40 " Nitrogen in Theoretical 1000 lbs, of the undried article. Value. 11 1000 13 930 15 750 16 8110 8 4000 3 3800 18 640 11 1010 8 4110 2 6480 S 3820 8K 8482 »% 8190 38 270 17 680 51 230 17-10 6700 62 220 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 ivill eat certain liinds of vegetables in 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. 3 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. nn " 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 li Saline Ingredients, 2| Total ; 40 lbs. The whole may be traced through the animal thus : A portion of the water is given off in the perspiration — another portion, together with undissolved substances, is ejected with the excrements — the dissolved sugar, starch and woody fibre serve to support respiration ; — 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 saUne 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 th ' ■ dMly 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 au'taals and plants may thus be exhibited : r. !•■' BALA.NOE SHEET OF NATURE. 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 Eeduction. 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. PEACTIOAL QUESTIONS ILLUSTRATING THE USE OF THE TABLES. 1st. How much provender is necessary for a span of horses from March 1st to July 1st, and what will be the cost ? (See table of allowance.) Ans.—Oi timothy hay, 5368 lbs., at |7 per ton, - - - $18 79 " Oat straw, 1342 » 4 " . . . . - 2 68 " Oats, 53 3-16 bush., at 28c. per bush, - - 16 02 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 gala. 3d. With 16 lbs. hay and 7-| 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? Ans. — 31 3-7 lbs. carrots, or 34 4-7 lbs. mangel wurtzel. (Observation. — 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 ho could not consume this in one day, so would fall away.) 5th. What should be the first care of the farmer ? Ans. — 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 amniouiaoal gases. 6th. 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,