Today has been 'the day of the accountant'. Of course farms, as with all other businesses, have to keep books and employ an accountant to verify them at the end of the financial year. I suppose it would be possible to work out things like income tax if you were a financial wizard - the farmer leaves it to the accountant - he firmly believes in 'horses for courses' approach.
I keep all out financial ins and outs in a ledger after my own fashion - no book-keeping on the computer, I prefer the thick red ledger in my hand and a pen and ink to fill it in.
The column that always defeats me is the 'contra' column - I pretend that I understand it but in reality I don't if it gets complicated (like it does with the buying of a new tractor and exchanging it for the old one). So I am always relieved when the accountant comes, sits down at the table with her list of queries and I find that by and large I have done everything correctly.
Now she has gone, I have started the new ledger for the new financial year and I have caught up on the entries, totalled page one (and got it to balance) and filed everything away. I am left with two feelings - elation that it was all OK and exhaustion over a morning spent going through figures about which I have a bit of a mental block. Isn't it strange how some of us take to numbers like a horse wandering over to drink from the trough, whilst others (among which I count myself in spite of being a teacher) can be led over to the trough but drinking requires a major effort.
All's well for another year so let's celebrate big time.