Market-garden Accounts 



237 



The above specimens are suggestions, of course; names of crops may 

 be struck out or added, according to the special class of trade done, each 

 grower arranging the headings to suit his particular business. It will 

 be observed that in the column at the end the receipts for any particular 

 crop can be seen at a glance, either for each day or for the whole week; 

 while the figures at the base would show the trade done in all the produce 

 marketed each day of the week. 



A somewhat similar system may be adopted if a grower sends his goods 

 to different markets, if he considers it worth while. Sometimes there is 

 a great difference in the price between one market and another, and it may 

 be useful to have them tabulated for future reference. 



In all cases, however, the work should be done systematically day by 

 day. If the books are allowed to remain untouched for a few days, or 

 a week or two, and notes only have been kept on scraps of paper, there 

 is great danger of important items being lost or forgotten, and of course 

 no reliance can be placed on accounts kept in this slovenly haphazard 

 way. 



Work, Time, and Wages Books. In large establishments it will be 

 well to keep books recording the name of each employee and the wages 

 paid to each weekly; and if more elaborate details are wanted the work 

 done may be specified on slips supplied to each much in the same way 

 as builders, plumbers, and others keep a record of the time occupied and 

 material used by various members of their staff. The following may be 

 taken as a specimen of a Time and Wages Book. 



TIME AND WAGES BOOK 



In establishments where a few crops are grown in large quantities, 

 either in the open or under glass, it is advisable to keep an account of 

 the cost of working each particular piece of land, or each block of houses 

 or even of individual houses. Suppose, for example, a grower has twenty 

 large houses devoted to Vines, Cucumbers, Tomatoes, &c., it would be an 

 advantage to record not only the exact crop from each house, what it 

 realized in the market, but to have a corresponding record of the actual 

 cost of working each house during the year. Such information is easily 

 secured by organization; and the adoption of the card system would 

 greatly facilitate the keeping of the records. Each employee could be 

 provided with a card on which would be shown the crops taken from 



