30 



The Rorists^ Review 



OCTOBBB 14. 1920 



ledger account column, either credit or 

 charge. 



General Ledger. 



In your general ledger you do not 

 carry accounts in the names of those you 

 owe, nor do you carry accounts in that 

 ledger in the names of those who owe 

 you. The only accounts carried in 

 the general ledger are those that ap- 

 pear as title heads over the columns 

 of the voucher record, together with 

 those sundry accounts that appear in 

 the sundry column of the record. In 

 addition to these, of course, are the title 

 heads over the columns of your cash 

 book. All accounts owed by you are 

 carried under the ledger account, "Ac- 

 counts Payable," and the total of col- 

 umn 3 is posted in this account on the 

 credit side. You get your charges for 

 this account from your cash book, being 

 the total of your check or cash pay- 

 ments for the month. 



All accounts owing to you are con- 

 tained in your customers' ledger, and 

 the)^ total of each month's charge busi- 

 ness is entered in one item in the gen- 

 eral ledger as a charge under the title, 

 "Accounts Receivable." The credit to 

 this account is gotten at the end of the 

 month from the cash book, and is the 

 total of the column showing payments 

 by customers under the title head, "Ac- 

 counts Receivable." 



Cash Book. 



The cash book is ruled in columns to 

 suit your own needs. Ordinarily on the 

 debit side the following columns are 

 sufficient: 



1. Date. 



2. Name of customer making pay- 

 ment. 



3. Accounts receivable. 



4. Total cash sales and C. O. D. 's paid 

 that day. 



5. Sundry items of income. 



6. Total receipts for day. 



On the credit side only one column 

 for the checks issued. 



For convenience, the cash item slips 

 are entered at the end of each day and 

 the names kept in alphabetical order for 

 ready reference, the sundry items being 

 entered last, when any, at the end of 

 the day's work. 



At the end of the month, the totals of 

 the columns are posted to the general 

 ledger, in a similar manner as the post- 

 ings of the voucher record. The items 

 of the sundry column of course, must be 

 posted separately. 



When vouchers are all entered and 

 numbered, they are filed in a safe place 

 and kept in alphabetical order for quick 

 reference. When payment is made, the 

 date of payment and the number of your 

 bank check is entered on same. The 

 voucher is then filed in your "paid" 

 file, in alphabetical order where it can 

 be gotten for reference at any time. 



Seen from Inside. 



The third division of my subject is a 

 picture of our industry as seen by the 

 man behind the books; in other words, 

 the inside man. 



It seems to me that the item of most 

 vital importance to the florist, whether 

 he be in a small town or in a metropoli- 

 tan city, is how to get himself most effi- 

 ciently before the buying public. 



Your answer is probably ready and 

 that answer you sum up in the word, 

 "Advertise." 



In the dictionary we find this defini- 



tion of the word "advertise"; A To 

 turn attention to, to inform, to give 'pub- 

 lic notice of. 



Personal Advertising. 



Having in mind the necessity for ad- 

 vertising, we immediately associate 

 with it the rather disheartening idea of 

 expense, and then more expense. But 

 this may not necessarily be. Oftentimes 

 the greatest returns come from that 

 which cost us no actual outlay of money. 

 I am a firm believer in the advertising 

 value of the personnel of any business 

 house and of the place of business it- 

 self. 



How often we have heard the expres- 

 sion, "I like to deal with Mr. Smith 

 because of the comfortable feeling with 

 which he surrounds himself and his pa- 

 trons. He is not too big nor too busy to 

 meet any of his customers; His clerks 

 are neat and courteous and every one 

 of them acts as though disappointed be- 

 cause he cannot wait upon all who come 

 into his store. You never have a fear 

 of meeting a grouchy clerk in his store. 

 In fact, even when most busy, they all 

 have a cheerful look or a bright word 

 for those who visit their' store. ' ' 



Such an attitude (or shall we call it 

 "atmosphere") on the part of proprie- 

 tor or clerk cannot help but be talked 

 about, and surely that is advertising of 

 the highest quality and of the best pay- 

 ing kind. 



Attractive Store. 



Then there is the picture presented 

 by the attractive store room. Above 

 everything else the attractive store must 

 be clean and bright looking. And as 

 our goods are the acme of beauty, so 

 must our stores ever present to the eye 

 of the visitor a beautiful picture, that 

 may make such an impression upon the 

 beholder that he will desire ±0 return 

 again and again, and tell bra friends 

 that they also may share in the pleas- 

 urable sight. 



To stimulate this feeling in the minds 

 of our patrons, the store room must have 

 an artistic setting, with fixtures that 

 are attractive, quiet and harmonizing 

 in their effect, avoiding absolutely that 

 which may be bizarre or not in accord 

 with the picture. 



Let your display, both on the floor 

 and in the window, be one in which 

 your goods for sale shall predominate. 

 And by this I mean plants and cut 

 flowers. They represent the reason for 

 your being in business; they are the 

 things you most desire to sell; they 

 bring to you your greatest profit. 

 Baskets, vases, jardinieres and such are 

 only an auxiliary of the business, and 

 while worthy of some display, should be 

 held secondary both in the selling and 

 in the display. Plants and flowers are 

 the foundation of our business; we be- 

 lieve in our business and in its right to 

 a foremost place among the best busi- 

 nesses of the country. Because of this 

 belief, we cannot too much impress the 

 beauties of our business upon the public. 



Are not flowers the earliest gift of God? 



Do thej not, mutely eloquent, oft speak 



For absent or for trembling hearts. 



And bear kisses and sighs on their perfumed lips. 



And worfds of thoughts and fancies In their 



tears. 

 Touched by the rainbow's dyes? 

 Have ye ne'er prized some token flower? 

 An early rose, a bunch of young spring's first and 



sweetest violets 

 Plucked and given into yours by hands so dear 

 That all flowers seemed grown holler from that 



time? 

 Have ye ne'er hoarded such a simple gift? 

 Aye, through long years, e'en when each shrunk- 

 en leaf 



Bore not a semblance to the thing It was, 



And the soft fragrance that had once been there 



Had changed from sweet to noisome; 



And e'en then, for very fondness, could not 



fling away those dim and faded records of the 



past. 

 But laid the frail things in their wonted place. 

 To gaze, and dream, and weep upon again? 



Get a reputation for quality for all 

 you sell. A better advertisement than 

 this cannot be had. And you will find 

 that the question of price will hardly 

 enter into the matter. Most people 

 want what they want, and when want- 

 ing flowers they want the best. In this 

 connection, and closely related, is the 

 quality of workmanship in corsages, 

 bouquets, designs, etc. Surely you will 

 all agree that it is quality and effective- 

 ness of desigH and not quantity or size 

 that please. What a pleasure it is to 

 hear these words of commendation: 

 "If you want the best, both in quality 

 and workmanship, buy from Smith. "^ 

 This is advertising that you cannot get 

 for a price, and yet who will say it is 

 not the most effective? 



Artistic Impression. 



Things that seemingly are little and 

 of no consequence are oftentimes of 

 greatest importance when taken with 

 their associations. Carelessness in se- 

 lection of box, paper and tie may mar 

 all the pleasure of the recipient of your 

 flowers and spoil the first impression, 

 which, in advertising, is almost the 

 chief point to be gained. 



After you havw made sure of having 

 the best in quality, and workmanship 

 most artistic, the effect is practically 

 nullified ^if the picture is shabbily 

 framed. The box must be of proper 

 size and shape, neatly wrapped and tied. 

 Then impress upon the delivery boy the 

 necessity for delivering the package in 

 good condition. With the delivery, your 

 reputation is in the lap of the gods, but 

 you have the satisfaction of knowing 

 you have done your best. 



Although the transaction is now prac- 

 tically completed, your responsibility 

 has by no means ended, and the adver- 

 tising value may now be approaching 

 its zenith, even though in a guise that 

 may appear disagreeable. 



Adjusting Complaints. 



Of advertising value second to none 

 is a complaint satisfactorily adjusted. 

 And by this I do not necessarily mean 

 a just complaint. If the complainC 

 comes immediately upon delivery, by 

 phone or otherwise, it is wisdom to re- 

 place the order at once by special mes- 

 senger. If too late, if the occasion for 

 the flowers be past, offer to send other 

 flowers at any time desired or offer to 

 refund the money. Oftentimes the mere 

 offer to replace or refund satisfies the 

 complaint. But bear in mind always 

 that while a satisfied customer is a big 

 asset to any house, a satisfactorily ad- 

 justed complaint is 100 per cent better 

 advertising. 



Still another valuable form of adver- 

 tising is the giving of discounts for 

 cash or for the prompt payment of 

 charge accounts. While syndicate trad- 

 ing stamps are better than no premiums 

 at all, I maintain that in following out 

 my slogan, "Let your own business do 

 your best advertising," it is of infinite- 

 ly more advantage to use the florist's 

 own goods as premiums and thus help 

 along the education of the public to the 

 use of flowers, plants, etc. 



When an account is paid in cash, give 

 [Concladed on page 32.] 



