94 



THE SMALL NURSERY 



counts (one or several). Rough estimates will suffice. 

 When complete, the two sides of the real estate ac- 

 count should nearly balance. 



9. Calculate and distribute the total cost of heat, 

 manures, tools, supplies, etc., crediting these accounts 

 and charging the different crops in proportion to the 

 estimated use by each of each of the above items. 

 When complete, the heat, manure, etc., accounts should 

 about balance. A study of the books will enable this 

 distribution of share of costs to be made more easily. 

 If a rough plan of how much space each crop occupies 

 is made several times a year, these sketches will make 

 for greater accuracy. But estimate where necessary. 



10. Total the debit (or charge) side and then the 

 credit side of each crop account. The difference, in 

 each case, is the net profit (or loss) on said crop for the 

 year. Tabulate all these results and find net business 

 gain (or loss) for the year. 



11. Condense all information and study each ac- 

 count; and then, finally, the business as a whole. De- 

 termine from this how you can improve the business. 



12. Do not attempt to memorize these rules, but 

 keep them handy. 



A set of accounts should be chosen with the same 

 care that a skilled mechanic uses in selecting his 

 tools. There should be just as many as are actually 

 needed to accomplish the purpose in view, and no more, 

 xAlso they should be designed to help secure the desired 

 results with the least expenditure of time and effort. 



In conclusion, I would earnestly urge the wider use of 

 cost keeping by members of all branches of the ''trade." 

 The outcome will certainly have a beneficial effect all 

 around, resulting in a better living, less leakage, less 

 worry and greater prosperity for all. 



