PARK AND CEMETERY. 
38 7 
class through the purchase or voucher 
register, which I will describe later. 
Modern accounting practice is to make 
all distribution through the purchase regis- 
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ter ; that is, when an invoice or the pay- 
roll is paid this disbursement is charged to 
accounts payable or pay-roll and credited 
to cash, and when the distribution is to be 
made the purchase register is used as 
above, charging the different classes and 
crediting accounts payable or pay-roll. 
All purchases and expenses incurred 
should be recorded in the month to which 
they apply. This record should be provided 
with columns, as follows : Date ; in favor 
of ; particulars ; accounts payable ; stock ; 
a column headed for each class of work, 
one or two blank columns, and a sundries 
column. The total of the accounts pay- 
able column is carried to the credit of the 
accounts payable account in the general 
ledger ; each individual item going to make 
up this total should be posted to the credit 
of the proper vendor’s account in a sub- 
sidiary ledger. The footings of each of 
the other columns should be charged to 
corresponding ledger accounts. The foot- 
ing of the accounts payable column should 
equal the sum total of the remaining col- 
umns. 
When goods are purchased to go directly 
to a particular class, and are not to go into 
stock, the amount should be carried to the 
column so headed, although, generally 
speaking, all purchases go into stock. All 
goods going into stock should be entered 
on stock cards, and all withdrawals should 
be by requisition only, signed by the 
proper person Have a card for each com- 
modity, and the total of the balances as 
shown by the stock cards should equal the 
balance of the stock account in the general 
ledger. As far as possible, all expense for 
freight and hauling inward should be add- 
ed to the cost of the goods; otherwise, it 
would have to go into an expense account 
and be pro rated over the different classes. 
Having discussed the financial books and 
their function in a general way, I now pro- 
pose to show how the different elements of 
costs are collected and distributed over the 
different classes. 
Labor ; Whenever a man is hired there 
is a numbered hiring slip made out. These 
slips are kept on file in the office, and 
when an employee leaves or is discharged 
the slip is removed from the file; thus the 
office has a list of all men working in the 
cemetery. 
Before commencing work for the day. 
each department’s foreman is handed a 
time slip containing all the names of the 
men under his charge. These he fills out, 
noting opposite each name the number of 
hours worked that day on the different 
processes and returning the slips to the 
office the next morning. 
For each class of work there is a sym- 
bol, e. g. : “A” would be for foundations, 
“B” for interments, “C” for grass cutting, 
and so on, and for the subdivision of a 
class, numbers may be used ; e. g. : Founda- 
tions are divided into digging, mixing ce- 
ment, and laying foundation ; therefore 
A-l would be the symbol for digging, A-2 
for mixing cement, and A-3 for laying 
foundations. 
To save the foreman unnecessary writing 
the class of work the men perform, symbols 
for each class and its subdivisions are 
printed on the back of the time slip. 
Through the medium of tickets, instruc- 
tion is given the foreman to do work on 
lots, except grass cutting, top dressing, 
etc. ; in that case the foreman has the list. 
Upon these daily time slips are columns 
headed: Name of employee; number; 
ticket number; and several columns with- 
out heading. An illustration of the utility 
of this ticket is as follows: If an em- 
ployee worked nine hours digging founda- 
tions, on ticket No. 100, the foreman, re- 
ferring to the back of the slip, finds sym- 
bol corresponding to the digging of foun- 
dation A-l, and enters it upon the slip in 
one of the blank headings ; he then enters 
opposite the employees name the ticket 
number, No. 100, and under the symbol the 
number of hours worked, nine. 
At present we are interested only in the 
class symbol “A” ; the addition to the sym- 
bol, denoting the process of the class, is 
used for the subsidiary records when ana- 
lyzing the foundation account. 
From each daily time slip the hours are 
carried to a daily summary sheet of all 
the workmen except that of the teamsters, 
which will be explained later, columnarized 
and headed as follows : Employee’s num- 
ber ; hours; rates; amount; foundations; 
grass cutting; gardening; interments; 
greenhouses; general expense, and any 
other headings deemed necessary, a line be- 
ing used for each employee. 
The amount carried to these different 
columns is expressed in dollars and cents. 
Data for the pay-roll is obtained from the 
individual time slips. All the columns are 
added and the total of each column will 
show the amount of labor for that day 
applying to each class of work. 
Totals are carried to a monthly sum- 
mary sheet with columns headed similarly 
to the daily summary sheet — the first col- 
umn being for the date, and is followed 
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