BOOK-KEEPING 195 



b. Record of the Work and Results. 



This record should accomplish the following: 



i. The forester should know every day what work is being 

 done on his forest, and this information should be on paper as well 

 as in his head. 



2... He should be able to report at set times, preferably once a 

 month : 



What work has been accomplished. 

 What expense has been incurred. 



How much material has been disposed of and what was the 

 income. 



3. The record should be brought up every month and be in such 

 a form that the owner, inspector or any other interested person 

 could see at any time, and without calculation, what was done dur- 

 ing the past month, or months. 



4. Records should show that the policy, general and detail 

 plans under which the forester works, are actually and faithfully 

 being followed. 



This record of work to do and work done includes : 



1. General Plans, as above outlined. These are revised at 

 regular intervals (ten or twenty years) and on new properties, are 

 amplified every year. 



2. Detailed Plans, as outlined and discussed. These are re- 

 vised every year. As stated above, in most detail plans, such as 

 improvements, planting, utilization, there is space left at the right 

 for the record of the work and results actually accomplished, indi- 

 cating to what extent the plan has been followed and its projects 

 completed. 



3. Daily Record. This is a journal of work with estimated 

 expenses, it states each day what the different men are doing, what 

 projects are under way, the number of men on each, and probable 

 expense. This daily record may also include any important obser- 

 vations, meeting of men, important conversations, etc., although as 

 a rule these observations, etc., are better kept in a small private 

 pocketbook-diary, since it is not always desirable to have them open 

 for inspection. 



