Market-garden Accounts 229 



quently come to financial grief. Even if they do not reach the bankruptcy 

 court, they are always in such a muddle with their affairs that they are 

 continually having overdrafts at the bank, for which, of course, " charges " 

 are inevitably made, because banks must make a profit on money in the 

 same way that a grower must make a profit on Tomatoes or Cabbages. 



Speaking generally, it will be found a wise plan, whether the business 

 be large or small, to keep a strict account of all moneys received and paid 

 away, and what they are received and paid away for. If the business is 

 too large for the owner, or one of his family, to keep his accounts, probably, 

 then, one or more clerks who have had a horticultural training or experi- 

 ence should be engaged at a fair wage to attend to them properly. The 

 employer will indicate the lines on which he wishes his accounts to be 

 kept, and the more simple the system he adopts the better. He should 

 arrange the system in such a way that the details of any particular branch 

 of the business can be analysed in a few minutes. He will then be in a 

 position to ascertain whether any particular crop is " paying its way ", 

 whether there is a loss on it, or whether it is in such an evenly balanced 

 condition that there is neither profit nor loss. Having discovered exactly 

 how matters stand, the wise grower will soon " cut his losses ", and devote 

 his energies to developing the branch or branches that his accounts and 

 analyses show to be paying him best. 



One can almost fancy some of the old-fashioned market growers ex- 

 claiming: "What nonsense all this is about keeping accounts with clerks, 

 and having analyses made out! My father and grandfather never did 

 anything of the sort, and why should I? My bank book is all the book- 

 keeping I want to do!" This is the spirit that eventually leads some 

 growers to the bankruptcy court, where they sorrowfully state that they 

 really don't know how they stand, because they "never kept any accounts". 

 What did for father and grandfather in the old non-competitive days will 

 not do in these days of keen competition, hustling, and scientific develop- 

 ments. 



Even if a business is only a small one, the owner of it will do well to 

 keep a strict account of its progress or the reverse. If progress, then a 

 feeling of satisfaction prevails, and a man realizes that his system of con- 

 ducting business is at least on the right lines. If no progress is made, 

 then he must alter his methods, but before doing this he must be able to 

 put his finger on the weak spot which is responsible for his losses. The 

 beginner must always be careful how he goes to work, and he must not 

 assume, because his neighbour Mr. A. is making a good living by growing 

 certain crops, that he also will achieve the same result without any trouble 

 or organizing ability. He must weigh matters up carefully, and draw 

 up estimates as accurately as he can forecast of his probable receipts and 

 expenses, being careful to put down impartially all essential items of 

 expenditure in detail. He can then survey the field of operations and 

 decide whether it is worth while risking his capital, or whether it is 

 better to work for someone else. 



