NOTES AND ACCOUNTS 47 



a blank book as in Figure 28. Eight columns on the debit 

 page will give room for very thorough work. 



Or an account book ruled with six columns may be used 

 as follows. The credit side will need but four columns of re- 

 ceipts : general, amount from sales, amount used in the house, 

 and the source (money earned in other ways, or perhaps per- 

 sonal allowance) from which the money comes to maintain a 

 pleasure garden. In the remaining two columns of the credit 

 page, after a heavy dividing line has been drawn, may be put 

 two of the debit accounts. These, with the other six on the 

 debit page, make the necessary eight. 



A little study of Figure 28 will show how expenses may be 

 charged. They may in other ways be made short and simple. 

 If the items of the gardener's daily labor take too much 

 space they may be jotted down in the note-book and en- 

 tered on the accounts weekly or monthly. Hired labor may 

 simply be entered when paid for. The amounts of seed may 

 be kept on a separate page, and only the monthly total put 

 in the account. 



Thus gardening is not all work with plants. Properly 

 considered, gardening includes the writing of notes and the 

 keeping of accounts. This work is a valuable training in 

 itself, is a guide for future work, and a warning against mis- 

 takes, and when it is done is an interesting record to look 

 back upon. 



REVIEW QUESTIONS 



1. Why should a garden student keep a note-book? What 

 plans and records should be kept in it ? Are sketches of any value ? 

 What should not be put in the note-book? Why should the stu- 

 dent take pains to use good English ? 



2. Why should entries be dated ? 



3. What is a line-a-day book ? Of what use is it to a gardener ? 



4. Why should the gardener keep garden accounts ? 



