BOOK-KEEPING 199 



nished (not in detail, for each bill receives only one line), amount 

 of bill, date when sent to head office, date when paid. All bills are 

 fastened together in the order in which they appear on the bill sheet. 



c. Expenses for the different lines of work. Here is brought 

 together once a month the summation of expenses under protection, 

 planting, utilization, improvement, etc., each line of work receiving 

 its own column, and added for a monthly total. This compilation is 

 not always accurate, some parts must be estimates, but it should 

 never be omitted. 



8. Record of Incomes. These are treated like the expenses, 

 the incomes for wood, grazing, etc., recorded in different columns, 

 and a total derived for each month. 



Book-keeping can be done in many ways ; the above is merely a 

 suggestion ; it is a plan actually used for several years and found 

 convenient and sufficient. 



SUPERVISION AND REVISION. 



The best of plans and the best systems of records can not pre- 

 vent things going by default, through incompetence and neglect. 

 Care of the forest, as stated under records, is especially subject to 

 drift into a slovenly routine, into a condition of neglect, where whole 

 stands are practically forgotten with great money loss to the owner. 



For this reason all experienced forest owners have established 

 two remedies : supervision, usually through regular report and in- 

 spection, and revision, or the orderly working over of the property 

 and bringing to date of all information and plans. 



i. Supervision. For an ordinary forest property the follow- 

 ing may well be done : 



a. Each ranger and other assistant working by himself should 

 make a monthly report to the forester, based on a diary, in which he 

 notes each day his work and experience. 



b. The forester should report every month to the owner, or 

 head office. This report is based on his monthly record, together 

 with the monthly reports of rangers and also his own personal obser- 

 vations and experience. It should be brief. 



