THE WORK REPORT 



91 



can be estimated and recorded (after a little observation) 

 at the end of each week. If, for instance, four men work 

 57 hours each (or 228 hours) in a week, and the time 

 sheets account for 146 hours, the difference — 82 hours — 

 represents routine work, and is distributed according to 

 estimates based upon observation or previous records. 



Toward the rear of the ledger some pages are ruled off 

 into as many columns as are needed, where the totals 

 of the time sheets are entered, say once every week. Thus, 

 from the above record, we would mark down 9.3 hours 

 in the Carnation's column, 4 hours in the Tools' column, 

 6 hours in the Heat column, etc. This record can be 

 made more valuable by occasionally noting the nature 

 of the work performed. I have before me our 1921 work 

 report and find, as a result of such memoranda, that we 

 sowed our first Snapdragons on June 28, and began 

 lifting our Violets from the field Oct. 19. 



At the end of the fiscal year the information contained 

 in the work report is summarized and the labor charged 

 to the crop and other accounts in the ledger at a calcu- 

 lated rate per hour in the form shown on the next page. 



If I had to give up either the accounts in the ledger 

 or the work report, I should give up the former, as I 

 regard a knowledge of how time is spent as of paramount 

 value to the florist. 



RULES FOR CLOSING ACCOUNTS 



Let US assume that the year is up, and that we wish to 

 close the accounts and, if possible, see how the business 

 can be improved. We proceed, then, to do the following 

 things in the order given: 



1. Enter all moneys, etc., not yet recorded. 



2. Credit the Personal (or, in our case, House) ac- 

 count and charge the Labor account with the value of 

 all unpaid labor furnished by the family. 



