546 



The Weekly Florists' Review* 



There 



eat hue 



rig 1 his 



when 



bad it at 



and cry some yea 



disease, bul one a 



It is much more 

 the season is wet than when the season 

 is dry cm plants ornuino outside, and 

 i li. i.ii\ Lous inference is not to Byringe 

 plants under glass more than is oeces 



and a credit for every del.it entry, so that 



the books can be balanci d and discri p- 



mcii Located I have found that a \ ery 



record can be had by running 



II ■ books, a cash thick, journal and 



ledger The cash 1 1, 



plies, holds a record of all the cash 

 transactions in the business. the left 

 hand oi debit page being for all moneys 

 i eci i\ ed and the right hand or credit 

 page being for moneys paid out. The 



THE TWO Slid S iiF THK CASH HOOK. 



1 To state Hank... 



" ■■ Miss Mitchell 



" " Merchandise.. 



3 " M. M. Avers.. 



Own. 



By Sirs. Graham 

 Thos. Fox.... 

 Labor Acct. . . 



S. Bealty 



Express 



State Bank ... 



Gasoline 



Polar Wave... 

 Balance 



sarv to keep down insects. I have seen 

 ,, spread all through a batch of plants 

 ,i cue outside in a week, when it was 

 raining till the time, while plants thirty 

 let away in a greenhouse were un- 

 touched. ' If the subscriber will use the 

 solution and keep the foliage of the 

 plants dry he need not worry much about 

 1 1,,. rust ' Brian Boru. 



GREENHOUSE ACCOUNTING. 



ill I 1 1 1 1 si 



balanci i» i ween these 



THE JOURNAL 



and credit to credit 

 in the .ash book a 

 gor page to which 



s made 



he led- 

 posted, 



ad also 



showing from 



carried forward into the 

 gn e a reads means of loa 

 up should occasion requii 

 is also paged in the ledge 

 where it was posted. 



As the footing of the two columns of 

 the iournal correspond, and both sides 

 of the cash book balance, when these 

 amounts are forwarded to the ledger and 

 the balances taken from it they must 

 correspond when the cash on hand is 

 added When these balances are taken 

 from the ledger and tabulated we have 

 a trial balance. Should there lie any 

 \ .a iai urn iii Hi. amounts of the debit and 

 credit columns of the trial balance there 

 i - Hi. omission of a ledger account, or an 



from the cash book or Iournal to the 

 ledger or an error In striking the balance 

 in the 1. da. r The fact that the ledger 

 accounts must balam - is thi best feat- 

 ure of the doui.l. entry system, as you 



opened 



..1 Up- 

 ledger 



loss and gain 

 Hilled that the 

 . n however, 



not been kept, 

 nn allowed for 

 allowed for 

 g plant; if in- 

 ?sted had not 

 ?nse. we would 

 wing. In this 

 fit of $2,171.05. 



tore, and their d. tail 8.1 fl the net in- 

 come remaining Tl •■ b.-i . m then 

 fore, is the one which will fiirni-h these 

 pal ti. mini's- in tie .1. I in.--ll.lo man- 

 ner, with the least expenditure of time 

 and labor. 



Difference in the requirements called 

 for by the various branches of our busi- 

 ness cause changes to be made in the de- 

 tails of the svstem adopted: the under- 

 lying principle remaining the same, how- 

 ever, in all cases. TCverv business should 

 open a set of books, preferably a double 

 entry set: in a double entry set of bonks 

 there is a debit for every credit entry. 



To State Ban 

 I " Balance . 



July |si|' 



Tn Sundries 



THE LEDGER 



Repairs Accotj'N 



l|$36.9l|| 



By Balance 

 " Repairs . 

 " Express.. 



By Balance.. 



1902. 

 B8 06 



