CHAPTER XLIX. 



BOOK-KEEPINa FOE FRUIT FARMERS, MARKET GARDENERS 

 AND SMALL-HOLDERS. 



By H. W. Keesey, Lecturer at the South-Eastern Agricultural College, Wye, and at the 



Horticultural College, Swanley. 



The importance of a knowledge of book- 

 keeping by business men was never more 

 urgent than at the present time. Fruit- 

 growers, market-gardeners and others 

 engaged in similar occupations should be 

 able to keep a strict account of their 

 receipts and expenditure. 



The cost of production has increased 

 to such an extent that it is only by the 

 closest attention to details and the cutting 

 down of unnecessary expenses that an 

 adequate profit can be made on the capital 

 invested in the business. It is essential 

 that all expenditure should be carefully 

 checked and that the receipts for the 

 various crops should be commensurate 

 with the wages, manures and rent, rates 

 and taxes, which are the main items of 

 expenditure, that have been incurred in 

 their production. 



It is also important in these days of high 

 taxation to be able to put before the In- 

 come Tax authorities a clear statement 

 of accounts in the event of the profits 

 being less than the amount for which 

 growers have been assessed, in order to 

 be in a position to make a claim for 

 repayment. 



No business can be run satisfactorily 

 unless carefiil accounts are kept, and the 

 simpler the method the better. The 



writer claims that the system of book- 

 keeping as set out in this article not only 

 insures accuracy and sinlplicity, but is also 

 sufficient for the requirements of the 

 Income Tax Authorities, should a claim 

 for repayment have to be made. 



The Cash Analysis System. 

 (A simple method of Double Entry). 



The book required for the purpose is a 

 cash book provided with analysis columns, 

 ruled for £. s. d., in addition to the 

 ordinary cash columns on both receipt and 

 payments sides. 



For a fruit grower the headings of these 

 analysis columns on the Receipt side might 

 be as follows: — Apples, Pears, Plums, 

 Currants, Gooseberries, Strawberries, and 

 on the Pajrment side: — ^Wages, Manures.. 

 Rent, Rates and Taxes, Tradesmen's Bills, 

 etc. When a sale is made and cash is 

 received the entry is made in the cash 

 column in the usual way, and also in one 

 of the analysis columns. 



For example, 20 sieves of Bramleys are 

 consigned to F. Jenkins, Covent Garden, 

 who sends in return a cheque for £10 

 15s. 9d., after deducting the usual com- 

 mission and charges. A cheque is received 

 for £5 10s. Od., from F. Jones, for vege- 

 tables. The entries would be as follows : — 



