184 



Further information with regard to the 

 Cash Analysis system can be obtained in 

 " A Simple method of Book-keeping for 

 Farmers, Smallholders, etc.," by H. W. 

 Kersey, published by Headley Bros., 

 Printers, Ashford, Kent. Price 3s. 6d. 



In addition to the Cash Analysis book 

 there should be: (a) A Sales-book; (b) a 

 Manifold Invoice-book; and (c) an 

 Analysed-Wages book. A Ledger for 

 personal accounts is also advisable, but 

 is not absolutely necessary. 



(a) Sales-book. In this book each day's 

 sales, with full particulars, should be 

 entered, namely date, produce, purchaser, 

 price. 



(b) Manifold Invoice-book. An invoice 

 should be sent with each consignment, and 

 when written in duplicate or triplicate by 

 means of a carbon sheet, full details of 

 the consignment are always at hand when 

 reference is required. One invoice is sent 

 with the goods, the second by post to the 

 purchaser, and the third remains in the 

 book. 



Form of Invoice. 



From To. 



Date 19 



Railway From. 



.Market 

 Station 



Sieves. 



Halves 



Pecks 

 or tubs 



Description 



If no Ledger is kept then, as each 

 account is settled, the word " paid " and 

 the date of payment should be written in 

 the Sale-book or Invoice-book. 



(c) Analysed Wages-book. This form of 

 wages-book will give much more useful in- 

 formation than the form of wages-book 

 which is generally in use. Most busi- 

 nesses can be divided into different de- 

 partments. For example, in the case of a 

 Fruit Farm, as follows : — Plantation No. 1, 

 Plantation No. 2, Market-garden, Glass- 

 houses. The wages-book is ruled in a 



similar way to the Cash Analysis book, 

 and the above headings would be used; as 

 the wages are paid each week they would 

 be charged to their respective departments 

 as shown above. 



Each week the totals are carried to a 

 page at the end of the Wages-book and are 

 entered in similar analysis columns, so 

 that at the end of the year the total ex- 

 penditure in wages in each department 

 can be ascertained. 



The system of " Costs Accounting " has 

 been advocated lately in many quarters, 

 and there is no doubt that, provided a 

 sufficient amount of time can be given to 

 these acounts, the information to be ob- 

 tained in keeping them by this method is 

 invaluable. If any fruit-grower intends 

 adopting this system it appears to the 

 writer that the best plan would be to 

 divide the farm into 3-acre, 4-acre or 

 5-acre plots, according to the size of the 

 holding or into sections according to the 

 various croppings, and to have the follow- 

 ing headings in the Analysis Cash-book on 

 both Receipt and Payment sides : — Plan- 

 tation No. 1, Plantation No. 2, Market- 

 garden, Glasshouses, etc. 



All the sales of fruit, both hard and soft, 

 from Plantation No. 1 would be entered in 

 that column, and similarly all the expenses 

 incurred in the cultivations, etc., of Plan- 

 tation No. 1 would be entered in a similar 

 column on the payment side, such as 

 wages, manures, rent, rates and taxes, 

 tradesmen's bills, etc. The cost of 

 manures applied to each section would be 

 a comparatively easy matter to arrive at, 

 and the wages would. create no difficulty, 

 as the wages-book would have columns 

 similar to the Cash-book, and the amounts 

 would be entered weekly under each sec- 

 tion. 



The rent and tradesmen's bills would, 

 however, have to be carefully apportioned 

 and such items as horse-labour, upkeep 

 of roads, trimming of fences, depreciation 

 of implements and tools, and repairs to 

 buildings would 'require a considerable 

 amount of time and care. 



There would also be the valuation of 

 each separate section to be dealt with at 

 the beginning and end of the year. 



A thorough knowledge of book-keeping 

 would be necessary, but the difficulties 

 are not insuperable, and the accounts 



