240 Commercial Gardening 



Petty Cash Book. While it is always advisable to pay amounts of 

 1 and upwards by cheque, there are usually many small amounts that are 

 more conveniently paid in cash. These, however, should be entered in 

 a " Petty Cash Book ", the items in which can be totalled up weekly on 

 one side, and, if necessary, they may also be analysed on the other. To 

 keep this book in proper order it would be better to draw a cheque 

 occasionally for " Petty Cash ", and enter it on the receipt side with the 

 date of drawing. The items of expenditure being entered on the other 

 side, and totalled up, will indicate when it becomes necessary to draw 

 another petty-cash cheque. This system is better than retaining a certain 

 amount of cash out of the actual takings at the market, as the remaining 

 cash paid into the bank then does not really represent the total receipts, 

 or the volume of business done; and it is an easy matter to forget items 

 that may be paid away in the stress of business. In market, all kinds 

 of odds and ends have to be paid for on the nail, such as for returned 

 baskets, &c., and a careful account of these items should be kept in a 

 pocket memorandum book, from which the items may be afterwards 

 transferred to their proper places in the account books. 



