26 



By keeping these separate accounts^ or books, each compartment 

 will be made a separate investment. 



But this is, perhaps, too elaborate, for it will require that each 

 compartment have its own rangers; that the forester and his assist- 

 ant will have to keep record of their time so as to charge it to the 

 compartments they have worked on; and that will mean perhaps too 

 many accounts.* 



I believe the best way would be to have someone whose business it 

 is to solve such problems work out a simple but comprehensive 

 system of book-keeping for reserve use. 



I do have a few recommendations to make : 



First: Let the system be as simple and comprehensive as possible. 

 Nothing causes so much trouble and worry as mistakes in book- 

 keeping, due to ignorance of the system used. 



Second: Use wherever possible blank forms which indicate clearly 

 what is required. 



Third: Keep the accounts of each range or compartment separate, 

 so that a glance will suffice to show whether the operations have 

 been carried on at a loss or gain. 



Fourth : Keep separate accounts, if possible, for the various classes 

 of products. 



Fifth: Keep a general account which will show the status of the 

 business of the entire reserve at once. 



There is still another point which I w r ish to place before this con- 

 vention, and that is the value of an accurate and minute record of 

 ihe daily progress of the work on each reserve. The use of a separate 

 record book for each compartment would very likely be much better, 

 but perhaps it would entail too much work. The best way may be 

 to use what may be called a Year Book. Each book would be divided 

 into the same number of parts as there are compartments in the 

 reserve and the complete record of the operations on the compart- 

 ments entered in the part of the book allotted to it. By the use of 

 a separate leaf book waste in paper could be eliminated, and the 

 sheets used could be removed from the cover at the end of the year 

 and filed under their proper head. This would not only be cheap 

 but would reduce bulkiness in the record. 



But whatever is done, one thing must be remembered: A full and 

 complete record of all transactions both in book-keeping and records, 

 should be kept on each reserve. The sooner a practical system is 

 worked out and put into use, the better it will be for all parties and 

 interests concerned. 



*At present the conditions on each reserve differ from those on every other. With the in- 

 struction in forest book-keeping received at the Academy, each forester is expected to keep the 

 best accounts under the circumstances, determining for himself largely what are his needs. After 

 work on new reserves has been reduced to a system, uniform accounts will be required. 



Commissioner of Forestry. 



