6O2 



PARKS 



still more detailed compilations and in some cases even a third compilation 

 is required. 



The accounting of business activities is likewise one of obtaining various 

 compilations of the minutest detail of the business itself. Special fund 

 accounting, especially where it pertains to construction, is in the same 

 classification. As a matter of fact, for all park management purposes finan- 

 cial control is obtained by controlling the elements of receipts and expendi- 

 tures which have to do with the cost of labor of the individual man, the 

 cost of the individual items of supply and merchandise and equipment, 

 and then, in order to get a "bird's-eye view" of the thing the manager wants 

 these various costs collected, summarized and recapitulated. 



FORM FOR INVOICES 



