24 



A SYSTEM OF FOKEST BOOK-KEEPING. 



ROBERT G. CONKLIN, Forester. 



In working out a system of book-keeping for a reserve, there is one 

 thought to be kept constantly before you, simplicity. Where a forester 

 has to do his own book-keeping, a complicated system will increase 

 his work two-fold. Book-keeping will generally be done in the even- 

 ings after the day's reserve work is over, and a complicated system 

 will needlessly increase his labors. 



The conditions under which we must work are, perhaps, unlike any 

 others where book-keeping is done. Each reserve is like a department 

 in a big manufacturing concern, and yet different ; for while a depart- 

 ment of manufacturing has only one operation to deal with, here we 

 have as many different operations as there are compartments or 

 cutting areas in the reservation. 



All our expenses are returned to a central office, and paid by 

 moneys from there. Likewise all receipts go into the same office, 

 but are paid from there into a different fund. 



To work out a system of book-keeping which will be simple, yet 

 applicable to the conditions under which we must work, will take 

 lime and experience. I am not an expert accountant, nor have I 

 had an extensive experience in book-keeping. Consequently I do not 

 set up any recommendations I may make as the best, but simply as 

 recommendations. 



In modern business practice, the card index system is rapidly taking 

 an important part. Business forms of various kinds simplify mat- 

 ters, and system plays an important part. 



On the Mont Alto division, there is in use a system of book-keeping 

 whrch combines the use of books, blank forms, and cards under a 

 somewhat elaborate system. This system of book-keeping is good and 

 I thoroughly approve it, as it is clear and practical. There the con- 

 ditions differ very much from the conditions on the reserves generally, 

 for there are school accounts and reserve accounts which intermingle 

 somewhat. But it is too complicated and elaborate for use on a re- 

 serve where conditions are simpler and the forester has to do his own 

 book-keeping. 



At Mont Alto they use the day-book, cash book, and ledger ; a card 

 index system, and a system of time-sheets and reports. The system 

 of lime-sheets and reports is good, and as it is, perhaps, as simple 



