15 DECEMBER 1917, Page 20

. The Determination of Farming Carts, ByC.S. Orwin. (Clarendon Press.

5s. net.)—It is often said that farmers keep no accounts, the implication being that business methods cannot he applied to agriculture. Mr. Orwin's book, produced for the Oxford Institute for Research in Agricultural Economics, shows that this is not true Farm accounts can be kept with no great expehditure of time or thought if the right methods are adopted. Mr. Orwin's task is to show what these methods should be ; he illustrates his eon. elusions by a detailed analysis of the records of twenty' farms in. England and Scotland in 1915. As he says, it is of the first importance that we should know the exact cost of producing wheat. meat, and milk on our farms if. we are 'to frame a sound ugricultural policy.