136 AN AUSTRALIAN STUDY OF AMERICAN FORESTRY. 
A standard list of accounts has been prepared under the following heads :— 
HEAD OFFICE. DISTRICT OFFICES. SUPERVISOR’S OFFICES. 
Forester District Forester Salaries 
Editor Property Auditor Operation 
Law Supply Depot Protection 
Accounts Law Improvements 
Operation Accounts Silviculture 
Lands Operation Lands 
Silviculture Lands Grazing 
Research Silviculture 
Grazing Grazing 
Acquisition Products 
There are innumerable subheads, and additional subdivisions are 
authorised, to any extent found useful in the application of the system. 
The procedure in regard to disbursements includes a comprehensive 
system of cost-keeping, which has been designed to secure economy and 
efficiency in Forest Service business by the comparison of costs with results ; 
and to provide statistical data for the information of the supervisor, district 
forester, forester, secretary of agriculture, and the United States Congress, 
showing in detail and by units of’ organisations the specific purposes for 
which the annual appropriations have been expended and at the same time 
furnishing a basis for future estimates and allotments and for general appro- 
priations for the service. 
The card-system of book-keeping is adopted throughout. 
The principal cards are— 
(1.) Major control and suballotment cards ; 
(2.) Salary cards; 
(3.) Project cards ; 
(4.) Quarters cards ; 
(5.) Leases cards; 
(6.) Transportation cards ; 
(7.) Voucher register cards ; 
(8.) Cost cards; and 
(9.) Distribution cards to accompany each voucher to indicate the 
appropriations to which each item is to be charged. 
The forest supervisor’s accounts system consists of card records showing :— 
(1.) District forester’s allotment to the forest from various appro- 
priations ; 
(a) Statutory salaries ; 
() General expenses of the forest ; 
(c) Improvements ; 
(d) Roads and trails ; 
(e) Fire fighting; and 
(f) Special appropriations. 
(2.) The supervisor’s cost records by activities, lines of work or 
projects. 
