185 



would clearly show at the end of the year 

 which section and which system of 

 cropping was the most profitable. 



Mr. Geoffrey F. Hooper, from his 

 experience on his fruit farm, finds the 

 following useful as headings in his Cash- 

 book : — 



Keceipts.— 1. Total. 2. Fruit Sales. 

 3. Live Stock Sold. 4. Hay and Straw 

 Sold. 5. Vegetable Sales. 6. Sundries. 



Payments.— 1. Total. 2. Fruit Pur- 



chased. 3. Manures. 4. Hay, Straw, 

 Feeding Stuffs. 5. Bushes, Trees, Plants, 

 Seeds. 6. Wages. 7. Stationery, Adver- 

 tising, Printing. 8. Boxes and Packing 

 Materials. 9. Repairs. Shoeing, Veteri- 

 nary and Legal. 10. Interest and Bank 

 Charges. 11. Carriage, Cartage. 12. 

 Postages, Trade Subscriptions, Miscel- 

 laneous. 13. Capital Expended. 14. 

 Drawings, Personal Expenses. 15. Pulp- 

 ing. 16. New Implements. 17. Spraying, 

 Tree Grease. 



Analysed Wages Book. 

 Labour for the week ending 19 



