Logging Cost-Accounting 9 



12. Banking (loading, hauling, landing). 



13. Rafting (or loading on cars). 



Forestry Accounts. 



14. Burning brush (piling and burning). 



15. Protection (patrol, fighting fire). 



16. Planting (nursery, planting). 



17. Thinning. 



18. Estimating. 



The Moore system of loose-leaf sheets and binders was used 

 for keeping all accounts. The sheets (5 inches by 8 inches) are 

 of convenient size and may be arranged in any order that is 

 found desirable. The binders are quickly and easily operated 

 and a sheet may be removed or inserted without disturbing the 

 others. For a small camp, one binder is sufficient for all 

 accounts. For a camp of 125 to 150 men three binders are 

 required, one for time sheets, one for general accounts and one 

 for logging and forestry accounts, with transfer binders when 

 necessary. 



The details of operating the system are as follows : 



1. Time Shee^ — Time is kept in the actual number of hours 

 worked, by two daily visits of the timekeeper to each crew. Each 

 man and each team has a separate monthly time sheet, on which 

 the time is entered by projects. It is advisable to tally time for 

 the actual occupations in which the men are engaged, and enter 

 the number of the project to which the work belongs in an 

 adjoining column. In transferring the figures to other sheets 

 only the totals for the main projects to which such occupations 

 belong need be used. The advantage of detailed time-keeping 

 lies in the readiness with which the cost of special phases of the 

 work may be obtained at any time. Because of the small size 

 of the sheet, two lines are devoted to each project, the upper line 

 for the first half, and the lower line for the last half of the 

 month. Six separate accounts may be tallied on one sheet ; if a 

 man works on more than six kinds of work in a month, a second 

 sheet is used. The last three columns on the right side of the 

 sheet provide for the total number of hours of work, the rate, 

 and the amount due on each project for which time was tallied. 

 At the bottom of the sheet space is provided for total earnings, 

 deductions and balance due for the month, balance previously 

 due, and total balance to date. The back of the time sheet is used 

 as a journal to itemize store account, laundry, hospital fees, trans- 

 portation, and payments made during the month. 



