Jaxlahy 26, 1011. 



The Weekly Florists' Review. 



hence, sow the seed now with the in- 

 <ioor primulas. Transplant into flats 

 when of sufficient size to handle, and 

 plant outdoors in well manured ground 

 early in May. In sections where long 

 droughts occur, a better plan would be 

 to plant out in a coldframe where they 

 ■can be watered. 



In addition to the common English 

 primrose, the giant white and yellow 

 polyanthus is fine for bunching. There 

 is also a white primrose polyanthus, 

 producing milk-white flowers. All of 

 these hardy primroses succeed well in 

 a, violet house temperature, or can be 

 held in coldframes for spring flower- 

 ing if - preferred. In small bunches 

 these primroses are popular, and all 

 up-to-date retailers are glad to secure 

 them. 



TUBEROUS BEGONIAS. 



Please tell us how to grow tuberous 

 rooted begonias. J. W. E. & C. 



Seed sown now in shallow pans in a 

 temperature of 65 degrees at night will 

 produce good flowering plants by Au- 

 gust. The seed is fine and should not 

 be covered at all. Water the surface 

 of the pans, then scatter the seeds 

 over it evenly. Cover with glass and 

 paper until the seeds start. Prick out 

 into flats when big enough to handle. 

 Then place successively in 2%-inch, 4- 

 inch and 6-inch pots. The latter they 

 will flower in. Begonias like a cool, 

 airy house and must be protected from 

 bright sunshine. 



If you prefer to purchase tubers, 

 start a quantity of these in shallow 

 flats. When they are well sprouted, 

 place in 5-inch pots and later move 

 into 7-inch. A suitable compost for 

 begonias consists of one-half fibrous 

 loam, one-fourth each rotted cow man- 

 ure and flaky leaf -mold and a dash of 

 sharp sand and fine charcoal. They 

 like occasional waterings with liquid 

 manure when well rooted in their 

 Idooming pots. C. W. 



FIGURING THE PROFIT. 



While I have had no experience in 

 making inventories for corporations 

 January 1, I have had the experience 

 that most firms seem to lack when they 

 get puzzled by this proposition. I have 

 kept track of every item of expense and 

 <'harged it where it belonged. I pay 

 myself a fixed salary, the same as any- 

 one else. This was started when I 

 commenced to build. Growing was 

 started while the building was being 

 finished, and during this time a sepa- 

 rate account was kept of the labor on 

 «ach, so I know just what the place 

 cost and what the running expenses 

 are. 



When I bought stock for the place, I 

 charged that up to plant investment, 

 along with the greenhouses, heating 

 plant, etc. I consider stock as a per- 

 manent part of the plant, just the same 

 as the heating plant. It is my business 

 to keep up this stock, so that at the 

 end of each year it is as valuable as at 

 the first. Then I consider that the 

 stock inventories at the same figure any 

 day in the year, just the same as the 

 heating plant does. From year to year, 

 however, the heating plant will depre- 

 ciate, while stock, if properly kept up, 

 will not. 



When surplus stock is produced and 

 sold, that is a product, the same as cut 

 flowers, and does not afl'ect the stock 



INDIANAPOU&IND. 



FLORISTS 



THE BEST VALENTINE 



A BUNCH OF VIOLETS 



Tbe prettjr ■entlment connected with the an- 

 Dual cintom of sendlns valentines flndii Its 

 most beautiful expression In a gift of flowers. 

 A bunch of violets, a box of 'spring flow«rs or 

 flowerlng plants are tbe most suitable for th* 

 day and win tbe highest favor. 



Old Phone, North 606. New 6454 



A Striking Three-column Display. 



investment. If stock must be bought 

 during the year to make up a deficiency 

 of production, that should be charged 

 to running expenses. If new varieties 

 or more valuable items of stock are 

 bought, then the difference between 

 what the new stock is worth, and what 

 the old it supplanted was worth, must 

 be charged up to stock. Then the place 

 is that much more valuable and should 

 produce more money in proportion to 

 the additional investment. Of course, 

 this has been easy, because I started 

 to keep track of everything from the 

 first, which I realize is not done by 

 most firms. 



A year ago I assisted another firm in 

 starting a new set of books. They were 

 then in the same shape that I judge 

 J. C. F. C. is in now, as told in The 

 Review of January 19, page 18. They 

 knew how much they had sold in a year, 

 but they did not know how much the 

 place was worth or what the running 

 expenses were. We made an inventory 

 of the place, putting the land at its 

 market value and the greenhouses at 

 what jt would have cost to build them, 

 minus a certain amount for deprecia- 

 tion, varying with the style of house 

 and the length of time it had been 

 built. To figure depreciation, we guessed 

 the probable life of the house, and the 

 value of wreckage above the cost of 

 wrecking, at the time the greenhouse 

 must be torn down. Thus, if a house is 

 good for fifteen years and the glass, 

 pipe, etc., at wrecking time are worth 

 twenty-five per cent of the original cost 

 of the house, there is a depreciation of 

 seventy-five per cent to be distributed 

 over fifteen years, or five per cent per 

 year. The stock for producing cut flow- 

 ers, greens, etc., was put down at its 



value at planting time, for the reason- 

 already stated. Blooming plants, and 

 pot plants for sale as such, were put 

 down at their actual wholesale value. 



Then provision was made for keeping 

 track of the various running expenses — 

 labor, fuel, water, supplies, etc. At the 

 end of the year the running expenses 

 were subtracted from the gross receipts, 

 which showed the amount of profit. 

 This, in proportion to the value of the 

 place, showed the percentage of profit, 

 which is what is wanted in this busi- 

 ness, as well as in any other. The 

 amount produced per square foot means 

 nothing except in proportion to the 

 running expenses per square foot. If 

 J. C. F. C. 's running expenses are not 

 abnormal, I wouJtd judge he is making 

 a good percentage of profit, but I be- 

 lieve that he and hundreds of other 

 florists would do better if they would 

 find out what their places are worth 

 and keep track of expenses, so they can 

 actually know what they are doing. 



Hoosier. 



TIME TO SOW PRIMROSE SEED. 



Will primrose seed planted by the 

 last of .Tanuarj' bloom by Memorial 

 day? .T. H. N. 



Such primulas ,as Sinensis, obconica 

 and Kewensis, if sown now, will not 

 bloom sufficiently to be salable until . 

 next December. The earliest date at 

 which you can get them in good con- 

 dition will be Christmas, but they are 

 naturally at their best early in Febru- 

 ary. There are some other seeds you 

 could sow for flowering at Memorial 

 day, including sweet peas, ten weeks ' 

 stocks, antirrhinums, candytuft, calen- 

 dulas and annual larkspurs. C. W. 



