12 



The Florists' Review 



Jr.NK 7, 1917. 



Addison J. McNutt. 



uii tlii^ itcins. Till' ciistoiiK'i's ' accounts 

 iHf |i(>stfil ill the It'djitT the t'olhiwin^ 

 indiniii^. I'lach ciistunu'r is ri'|)rt'S(Mit('il 

 li\ a separate leil^er caril. 'J'lie charge 

 (ii cicdit is cuteitMl anil tlie canl is ])iit 

 liark in tiic ilrawcr wliicli is ii«.cil t'm- a 

 file. 



W'liiic licliits ami i-reilit^ aii' Immiil; 

 |ii)stri| in tlif leilj^er (tln-y arc iMivti'il (in 

 separate niii^', tlir amniints arc acciiniii 

 iatin.L.' in tiic niacliiiic. so tliat wlioi the 

 liostinj,'' is tinisheil totals t'or liotii the 

 charges anij cit'ilits t'or the ilay arc oh 

 taincd. \'y coinparincf tln> totals in 

 tlio niacliiiic with the sum of the 



.'iniuuiits on the sales slips ami crodit 

 slips, wliiih were idifaincd the evening' 

 lict'orc, a dejicndaldc proot' of jiostinj;' 

 i> srclll'cd. 



The Accounting System. 



A. .1. McNiitt luts an interesting 

 t'oiin ot' cash and expense disti'ihution 

 ■>heet, which is shown in the aceompany- 

 iiiL; illustration. K\ cry item of expen.se 

 for the upkee|i and mainteiiant*e of tlie 

 ■>toic ;niil creeiihouse is entered in col- 

 iiiuus iimler the proper headinj^. The 

 niimlicr oi' the (dieid\ |ia\ini^ the expense 

 and the (late also arc keid. 



Totals ot' all the different items may 

 lie had at any time, so^tliat Mr. Mc.Xutt 

 can tell tin,' exact anmiiut of eaidi item 

 for any particular mouth or for the en- 

 tire season. 



The totals of all the ci<'dit items also 

 .III' entered every d;iy. K'liiiniii^ totals 

 of these anmunts are cariied, so that he 

 knows the exact amoiiut of cash ri!- 

 cei\ed (ui .account, cash sales and (di;ir^e 

 sales for -Awy piuiod ol' tinu'. 



Tlu' lirm's stati'ments are mailed on 

 the lirst of the month. I'uplicates of 

 the s.ales slips I'oi' eaidi custiuuer are 

 st,a|iled to the hack of the statement, 

 like a hank's return of caiueleil che(dvs. 

 The statements are the lirst to ^'et into 

 the customers' hands ;it the he^innin<;' 

 ol' the new month, which Liives them a 

 L;reatei- pulliii;^ power. The statement 

 is made out directly from the led<;er 

 card, only the unp;iid, nm liecked items 

 lieill^ listed. The corii'ct tot.'ll is 



printed ;it the hottoiii .'i^ -.o(ui as all the 



items ail' listed. 



Accuracy Makes for Success. 



Keepinu hooks is co 11 s i d e r;i hi e ot' a 



niysieiy tn many llorist-. If accoiint- 

 iiiL; is not ;i ni\stery, it is ;i hore, or at 

 lie-~l a tedioii-' task. l)Ut it is ol' prime 

 importance it' the husiness is to he a 

 -iii-ces>. Many ;i llorist, coiit i ii ui ul;' his 

 daily activities lirm in the heliet' that 

 he i-~ e;irnini^ pridits, suddeiilv has t'ouiiil 

 hiinsell' near the I'ocks ol' hji n k nipt cv 



hei-ause of i^lloraUce of the leal colldi 



t ion of his ;iffai is. 



There is no chance th;it the ahseiice 

 of ;ici-iiracy in hookkeepin;^ will ever 

 he a cause t'or the t'ailiii'e of A. .1. Mc- 

 Nutt. .\s has heel! explained, there is 

 no day upon whiidi he cannot at once 

 ttdl the financial condition ot' his husi- 

 ness. 



Many thines enter into the success or 

 failure (d' a llorist. .\n accurate set of 

 hooks will not, alone, make .a success, 

 liut it will htdp to no small decree. Mr. 

 .Mc.Xutt has found this to he the case, 

 .and his discovery i^ not original by any 

 means. 



PERSONAL PROPERTY. 



1 ;iin writing; you in re^r.ard to a few 

 le^al ipie-^tions whiidi have been puz- 



r 



Range of Greenhouses of the C. W. Crouch Co., Knoxville, Tenn. 



