124 



The Weekly Florists' Review. 



"I' veranda boxes. No other i-ily 1 hat I 

 have ever visited has even begun to have 

 so much of thai ki m I of decoration and 

 it is rather on the warn- here, but mm 

 loi k out for it- being the style and 

 Mrs. Goldrocks and Mrs. Beef Trust, 

 wherever thej are found, will wani 

 them. \\ ii. 1.1 a \i si .ii i 



SYSTEM IN ACCOUNTING. 



linn I). Smith, of Nathan Smii 



Son. Adi 



Mnli. 



th.nl 



a wholesale and retail I 



The records are complel 

 and the plan commends 

 simplicity as well as its 

 Smith recently described 



"System," as follows: 



"The system was installed last win 

 ter. It consists of a set of cards 4x0 

 For each department, wholesale and re- 

 tail, and a set. :ixS used as a day-book 

 or blotter, whereon all transactions are 

 entered in both departments. The sys- 

 tem also embraces a day-book card, a 

 monthly card and catalogue files. 



"In order to present the system under- 

 standiiigly ami in detail it may bje 

 stilted that ill the retail department 

 duplicating slips are used for original 

 charges. The following day these items 

 arc entered on ruled cards. These sim- 

 ple day-book entries are found to be the 

 most convenient, as they obviate the 

 necessity of looking elsewhere in mak- 

 ing out bills at the end of the month — 

 simpK copying the entries from the card 

 to the bill. 



"The wholesale card gives the date 

 and the amount of sales only. On the 

 day-book card all transactions are en- 

 tered and these items are recapitulated 

 each day on the reverse side, which is 

 blank. At the end of the month these 

 recapitulations are all entered on the 

 fourth branch of the system which, as 

 will he seen gives the total sales, as well 

 .i- ;in itemized expense account for that 

 month. 



"At the end of the year a similar card 

 is used upon which the totals for each 

 month are entered, and the footing of 



gonias. geraniums, pelargoniums and 



eOSCS 



"In this way the most important 

 growers of all or any of these flowers 

 are kept mi one card. Two drawers of 

 i he cabinet are used for catalogues, one 

 for plants ami the other for florists.' 

 requisites-, such as glass, moss, boiler, 

 paints, etc. Cultural notes are taken 

 from the various publications and arc 

 tiled and indexed iii the same manner as 

 catalogues. The cards an- headed with 

 the name of the species ami the special 



MUMS DAMPING OFF. 

 I in mint root chrysanthemums in sum- 

 mer: the cuttings damp oil. The bench 

 is one foot from He- ".las., i- that too 

 near? <;. W. 1!. 



1 think it is too near the glass for 

 rooting cuttings in summer unless the 



fact i 



I 'im.i 

 cessfu 



their 



If 1 



frame 



shade 



tion i 

 positi 



enrysantnemums in 

 se they do not water 

 ugh. 



B. I would root my 



kept well syi 



Card for the Record of Wholesale Accounts. 



exposed ai first to a strong di 



will in a cutting bench in Ma 

 -till. dcw\ nights remove the . 



let. the CUttingS get I he belief 



cool, moist air. Don't lei the 

 a ill more I ban yon can help ami 



cent wilting 



I- needed. I shall lie interested 



healing of (;. \\ . Il.'s sin-cess if he tri 

 this simple method. Brian Boot . 



Seasonable Hints. 



Staking ami tying are two of the 

 most- important duties which must be at- 

 tended to now. To give young stoek a 

 fair start they must not he neglected in 

 this respect As -non a- possible after 

 planting, and particularly with grafted 

 stock, slaking ami training should he 

 attended to. so that the young stock 

 may obtain a thrifty and well balanced 

 form. 



Delaying or m-leeting this dun will 



i.-lllg llsll 



veak 



method of arranging 

 make an upright frame 

 consisting of two up- 

 ii t the top by a bon- 

 is easih done bv us- 



ISt 



- if -link -i\ inches in the ground 

 sufficiently -table to stand the 

 .1 stretching the w ire, one placed 

 i end of the bench and No. 16 

 /eil wire stretched above each 

 plants. To keep the wires from 

 :, a support made of |-ineh gas 

 ie same shape as the end frames 

 iced ,ii distances of 12 feet apart, 

 ■d to the horizontal wire, com- 

 he arrangement. A coat of white 

 idds considerable to the appear- 



BS of No. (i galvanized wire three 

 ree inches long are then placed by 

 ant ami tied firmly at the intet 

 with the horizontal wire. There 



lely been put on the market a 



this card will give the total sales and 

 expense item- for the year. This yearly 

 ■ aid should he kept where it can be 

 referred to from day to day. in order 

 that the present year's receipts and ex- 

 penditures may be compared with those 

 of preceding j ea i - 



"For indexing the tiling cabinet for 

 catalogues, 3x5 cards, both white and 

 blue, are ii-ed. These arc alphabetically 

 arranged. The former designates the 

 ti rm issuing the catalogue, and the blue 

 cards the contents of it. For indicat- 

 ing a few specialties likely- to be re- 

 ferred to every day. in addition to the 

 alphabetical guides, the tab on the guide 

 cards i- used. The specialties include, 

 -in. i In vsiuithemunis. carnations, be- 



Card for the Record of Retail Accounts. 



