10 Forestry Quarterly 



2. Monthly Pay Roll — This is a large sheet, to which the totals 

 on the time sheets are transferred and summarized by projects. 

 The total wages, deductions and number of the pay check for 

 each man are also included, in ordinary pay roll form. 



3. Time Summary — A sheet similar to the pay roll is used to 

 summarize the number of hours of work on each project, includ- 

 ing horse labor. The number of hours worked on each project 

 is then reduced to days, using ten hours as the unit. 



4. Boarding Account — An inventory of kitchen supplies and 

 horse feed is taken at the end of each month. The cost of the 

 supplies consumed is added to the cost of kitchen and stable 

 labor, as shown on the pay roll under those projects. The daily 

 cost of board of men and teams is then computed, using the total 

 number of work days as shown in the time summary (less the 

 number of days of kitchen and stable labor) to obtain the unit 

 cost per man or team. Order sheets, in which the names of the 

 various supplies are printed alphabetically with adjoining columns 

 for amount, price, and value, are useful in taking these monthly 

 inventories. The work is further simplified by keeping a price 

 sheet posted in the office on which all articles purchased are 

 listed. This sheet has a number of columns after each article 

 listed, in which the clerk enters the latest prices from the bills 

 as they come in. 



5. Monthly Report — This is a monthly summary by projects 

 (except kitchen and stable accounts) of the number of days of 

 labor, wages, and the pro rata cost of board for men and teams. 

 A column provides for the cost of tools, equipment and supplies 

 purchased (other than those already cared for in the kitchen 

 and stable accounts). Additional columns are provided for the 

 total cost of each project, the material handled on each project, 

 and the cost per unit of material handled. The condition of the 

 work and the amount of material handled may be learned approxi- 

 mately, in those projects where no scaling is done, by having each 

 crew report daily the number of logs handled. This also encour- 

 ages competition among the crews. 



6. Project Reports — A form similar to the monthly report is 

 devoted to each project. On this sheet the figures given in the 

 monthly reports are entered by months, in regular order. The 

 project reports constitute the camp record, the monthly report 

 being sent to headquarters. 



7. Annual Report— The annual report is a summary of the 

 figures given in the project reports, using a form and arrange- 

 ment identical with the monthly report. An inventory of tools 

 and equipment belonging to all of the general accounts is made 

 at the end of the year or season and the annual cost ascertained. 

 The expenses of the general accounts, exclusive of kitchen and 

 stable accounts (superintendence, camp, shop, tools and equip- 



