Jll.\ »•-, li>^^ 



The Florists' Review 



69 



^jhe florists whose cards appear on the pages carrying this head, are prepared to fill orders 

 *"""*■ from other florists for local delivery on the usual basis. " 



FOREIGN SECTION 



ENGLAND 



You can 



"Ss.y It with 



Flowers" to 



anyone in 



the British 



Isles through 



Bees' 



Flowet 



Service 



Uemben 

 P. T. D. 



BOLD STREET. 



Steamers 



arriving at or 



leaving any 



port can be 



served at a 



few hours' 



notice 



Hembera 

 F, T. D. 



LIVERPOOL 



CABLE US YOUR ORDERS FOB 



ENGLAND 



With fifteen important shops in good centers, we are 

 the largest florists in England and better equipped 

 than anyone else to carry out cable orders. 



DINGLEYS. Ltd. 



Head Office: Cambridge St., MANCHESTER 



LIVFRPOOL Branch, 2 Parker St. 



SHEFFIELD. ENGLAND 

 WILLIAM ARTINDALE & SON 



FLORISTS SEEDSMEN N'URSKRYMEN 



BRUSSELS. BELGIUM 



MrO/^I rrC" The Loading FLORIST 

 . r r\^»J 1 C 20 Hue <lis ColonifS 

 Prompt service anywhere in Bclj^ium, Hollaiul, <iemiany 



Amsterdam, Holland 



C. THIM, Florist V. Baerlestraat 56 



HONOLULU, H. I. 



"r"JT STRAUS FLOWERS 



on capital owned and intcrost on capi- 

 tal borrowed both bo handled in the 

 same way if comparable figures are to 

 bo collected from a large number of 

 lnisine.s.se.s. If one merchant is operat- 

 ing entirely on his own capital and 

 another borrows half the ca]«ital em- 

 )>loyed in his business, for oxamplo, rel- 

 ative interest charges on the two busi- 

 nesses obviously can be compared only 

 '•y determining the total interest charge 

 I'or each business. While this method of 

 treatment readily will be conceded as 

 necessary to the securing of fully com- 

 l>arable expense figures, there are other 

 aspects of the interest question which 

 concern niany business men. There is 

 practically complete agreement that 

 trom every point of view interest on 

 borrowed capital should be treated a_s 

 an expense, but there has been some 

 controversy in regard to the proper 

 method of accounting for interest on 

 owned capital. 



"Expense" and "Expenditure." 



In discussing this question it is nec- 

 essary that a clear distinction bo made 

 between "expense" and "expendi- 

 ture." Inasmuch as no outside liability 

 is incurred or expenditure made for 

 proprietor's salary or rent of owned 



A MINE 

 I FOUND 



A few summers ago was motoring through some 

 of the less frequented roads in the White Moun- 

 tains of New Hampshire. 



It had grown dark and we were miles from any- 

 where, with no idea of where to stop for the night. 

 Finally, snuggled up under the lee of a mountain 

 we found a little cabin occupied by a kind of half 

 hermit, who consented to give us shelter. 

 The next morning I got up at peep of dawn to 

 prowl around, hunting for wild flowers, and new 

 trees. 



Struck an overgrown path that, with much diffi- 

 culty, followed for a mile up the mountain; of a 

 sudden there loomed up from the parted branches 

 a huge building going to decay. 

 It w^as a copper mine upon which hundreds of 

 thousands of dollars had been spent, a week's run 

 of copper made, and then abandoned. 

 Somebody had flivvered. 

 it had been thought out but not thought through. 



Every once in a while when some of the boys 

 come to me with a half baked idea, 1 simply say — 

 "What's this, another White Mountain Copper 

 Mine?" 



You and 1 know that the florist business today 



doesn't lack for ideas. 



But it does lack for ideas that are thought through 



as well as thought out. 



"Say It with Flowers," was thought out. 



But we still have the job before us of thinking it 



through. 



New York* 8 Favorite Flower Shop 



Phone Plaza 8190 Fifth Avenue at 58th Street 



store, some accountants believe tliat no 

 specific charges should bo made for 

 these items as expense. The "ml 

 profit" shown by subtracting total ex- 

 pense, exclusive of these items, from 

 gross profit includes compensation for 

 proprietor's time, rent for his store if 

 owned, interest on his investment, and 

 a final net profit as a reward for the 

 ri'^ks which he assumes and for his pro- 



liciency in managing the business. Uii- 

 (Irr such a method it is left to the pro- 

 lu-ietor to compute these four items for 

 I omparison with the total "net profit." 

 .\s a matter of practice, many propri- 

 I tors who follow this plan do not mal<e 

 even a mental computation and fre- 

 quently fail to realize that their busi- 

 nesses are not yielding them the re- 

 iu'.n< to which they are entitled. Tho-,. 



