Market-garden Accounts 233 



The crops given in the table are merely for the purposes of illustration, 

 and to show how similar estimates may be prepared for other crops. 

 Thus, growers of Palms, Ferns, Liliums, Aspidistras, Crotons and Dracaenas, 

 Carnations, Grapes, and a host of other plants referred to in this work 

 may all be treated in a similar manner. 



ACCOUNT BOOKS 



There are now all kinds of books simple and otherwise on the 

 market with the object of enabling any tradesman to keep an accurate 

 record of his business. Amongst the larger growers of flowers, fruits, 

 vegetables, and plants for market, the system of bookkeeping is much 

 the same as in other commercial undertakings. Day books, cash books, 

 journals, ledgers, &c., are carefully kept, each firm having its own system 

 of analysing and classifying its accounts. Many cultivators, however, 

 have no need of an elaborate system, nor a large staff of clerks to keep 

 their accounts. And this applies, perhaps, more especially to those who 

 grow chiefly for market, and who do a purely cash trade. Even with 

 these tradesmen it is wise to have some set of books to keep their business 

 in order. 



The Market Book. Almost everyone who goes to market makes out 

 a list of the goods he is taking or sending up, stating the exact quantities 

 of each. This information is generally in a narrow book that fits easily 

 into the breast pocket, and is always ready for use. The goods taken 

 to market are entered on the left-hand side, and the sales are entered on 

 the right-hand side on each market day. The prices recorded vary a 

 good deal even for the same article on the same morning. Those recorded 

 at first are better than those near the close of the market, as it is well 

 known that the best buyers and the best payers are always amongst 

 the earliest customers; whereas the "costers", who come later, are always 

 on the lookout for bargains, and endeavour to get produce as cheaply 

 as possible. They clear up what the trade does not require. 



In sending goods to market the grower would do well to check the 

 quantities sent with those recorded in the book, as it is not unknown 

 that some employees engaged to help as salesmen occasionally forget to 

 enter up all the goods taken to market. They are, however, sold in due 

 course, and the cash received may not always find its way to the employer's 

 pocket through some accident or another. Where the grower attends to 

 these details himself he is placing temptation out of the way of others, 

 and at the same time his receipts will be in accordance with the supplies 

 of stuff marketed. 



If an employee acts as salesman it should be insisted that he should 

 enter up every item sold, and the price obtained for it, at once in the 

 book. When the market is over, or as soon as possible afterwards, the 

 employer should check and initial the accounts and take the cash received. 



