Records Diminish the Expense 91 



is recorded in cold figures, effort is likely to 

 be made to reduce such cost, whereas, if nothing 

 is known as to the expense of running the heater, 

 the highest economy is not likely to be practiced. 

 The house, of course, will have to be debited not 

 only with the cost of the heating, but with seed, 

 labor and tools, if any are supplied. The day- 

 book should be a real day-book, and not a week- 

 book ; that is, all debits and credits should be 

 entered on the day on which they occur. The 

 accounts should be posted to the ledger as often 

 as once a month. Once a week is better. 



The accounts that are posted in the ledger come 

 from two sources : the day-book, and the work 

 reports. As the work reports have been fully 

 explained in a previous chapter, it will not be 

 necessary to explain them again. It should be 

 observed, however, that, if the attendant in the 

 forcing-house takes care of more than one house, 

 or does other work, the work reports should show 

 not only the time occupied in the house with 

 which the account is kept but the time spent 

 elsewhere, although only the time spent in the 

 one house is posted to the ledger. It requires 

 but little care for the workman to observe the 

 number of hours spent in any particular house 

 or houses, and the time spent elsewhere, of which 

 no permanent record is made. 



Before giving a hypothetical debit and credit 



