6oo 



PARKS 



each of the records is given in each of the rectangular enclosures; the lines 

 between the various groups show which information is posted in each of 

 the books of account. This particular chart is for a park department which 

 uses a tabulating machine bookkeeping system together with several manu- 

 ally kept books of account. 



7. Methods oj accounting entry. Obviously, the smaller systems will use 

 the ordinary pen and ink or manual method of making entries, but where 

 the entries run into the many thousands and hundreds of thousands, vari- 

 ous machine methods are carefully considered. Most bookkeeping machines 

 on the market are designed more for business enterprises than for municipal 

 accounting and do not always answer the purposes of municipal accounting. 

 The ingenuity of the office manager will be taxed in applying the principles 

 of such machines to carry out the work which he finds it necessary to do, 

 but careful thought and analysis will enable him to apply the following 

 general principles to his own work. 



It will be seen from the foregoing discussions that, generally speaking, 

 park department accounting is, aside from its historic requirements, one of 

 continually breaking down the total cost into various degrees of detail in 

 order to answer the different questions which may be asked. The budget 

 of the department itself requires that records be not only kept in the detail 

 shown on the budget, but time and again items must be broken up into 



CITY OF MINNEAPOLIS 



GENERAL JOURNAL Q 







FIGURE 10 



