388 
PARK AND CEMETERY. 
by columns designated for the different 
classes of work, a line being used for each 
day. The last item on the monthly sum- 
mary sheet will be the distribution of the 
cemetery office salaries and Sunday ex- 
pense. Such of the above as cannot be 
charged directly to some particular class 
is distributed in the ratio that the hours 
worked by the laborers in each class bears 
to the total hours worked, i. e., on the 
man-hour basis. To illustrate: Suppose 
the office salaries and expense for the 
month amounted to $1,000 and the total 
hours worked in the cemetery amounted to 
1.000, of which 100 hours was on founda- 
tion, then foundation would be charged 
with 100/1 000th s of $1,000, or $100. 
At the end of the month the different 
columns are footed and distributed through 
the purchase register. 
Teaming ; There are separate summary 
sheets for the teamsters, columnarized 
similarly to the labor summaries, except 
there is an amount column. Hours worked 
on each class are carried to the column 
corresponding to the class and the amount 
expressed in dollars and cents carried to 
the amount column. At the end of the 
month the different columns are footed. 
The total of the amount column is charged 
to teaming and credited to pay-roll. 
Each class is charged for teaming ac- 
cording to the total of the hours as shown 
by the summary sheet at an estimated rate 
per hour. To get a basis for this esti- 
mate, take the records for last year and 
divide the total expense for teams and di- 
vide by the total hours the teams worked. 
Make this distribution through purchase 
register, the teaming account being cred- 
ited. 
Horses, harnesses and carts are asset 
items, but they depreciate and a yearly 
depreciation should be charged to teaming 
account, as well as all expense of upkeep. 
We, therefore, have charged to this ac- 
count: Teamsters’ labor, depreciation of 
horses, carts, etc., and expense of upkeep ; 
and there is on the credit side the esti- 
mated cost of service rendered as distrib- 
uted over the different classes. 
At the end of the year this account is 
adjusted by charging or crediting profit 
and loss with any difference, or it may be 
distributed on the same basis as expense. 
Materials ; Requisition orders reflect the 
materials used. These should be assorted 
as to classes. A summary sheet is used 
upon which is placed kind, quantity and 
cost of material for each class. The totals 
of this summary are carried to a monthly 
summary of materials, expressed in dollars 
and cents, the same as labor. Footings of 
the different columns of the monthly sum- 
mary sheet give the cost of materials used 
in each class of work, and are distributed to 
the different classes through the purchase 
register. 
Top Dressing: Top dressing purchased 
and labor on same, such as delivering to 
pile, and turning, should be charged to top- 
dressing account, and where costs are ar- 
rived at only yearly this is distributed over 
the different classes according to the num- 
ber of loads taken from the pile or on an 
arbitrary basis. Where monthly costs are 
desired, we meet a different proposition. 
Loads of top dressing used, and for what 
purpose, are reported the same as other 
materials and are charged to the different 
classes at an estimated rate per load. Ad- 
justment is made at the end of the year, 
charging or crediting any difference to the 
different classes according to lots used, or 
it may be carried to P. and L., keeping in 
mind the quantities on hand at beginning of 
season, the shrinkage and amount on hand 
at end of season — the latter being an asset 
item. 
Tools : This item should be a part of 
the expense, and the cost for tools each 
month should be estimated, using past fig- 
ures as a basis, i. e., if the average yearly 
expense was $600, and a tool is used for 
twelve months, the monthly charge would 
be $50. An estimated tools account should 
be set up and credited with the estimated 
at the time the different classes are 
charged. All tools taken from stock should 
be charged to this account and credited to 
stock. 
If there are any tools on hand at the 
end of the year, such as lawn mowers, 
shovels, etc., they should be appraised and 
carried into stock at the appraised value, 
crediting the estimated tools account. 
It frequently happens that at the end of 
the season tools need repairing: therefore, 
it will be necessary to establish on the 
books a tool repair account, charging 
same with the residuary value of the tool ; 
that is, the value after allowing for depre- 
ciation and estimated cost for repairs, and 
crediting the estimated tools account. Hav- 
ing charged all expense for repairs ap- 
plicable to a particular tool, it is now ready 
to be taken into stock by charging the 
stock account with the residuary value, plus 
cost for repairs, and crediting the tools re- 
pair account. 
Any differences between the debits and 
credits of the estimated tools account can 
be carried to profit and loss or distributed 
over the different classes using such tools. 
These few examples cited show how 
items are classified as units and then car- 
ried on as accounts in the financial books. 
To determine the cost of each process it is 
necessary to subdivide the accounts, using a 
columnarized analysis sheet or book for 
this purpose. To illustrate the point, we 
will consider the class “Foundations.” The 
sheet is headed Foundations, with columns 
headed for each process, such as 
Digging, Mixing Cement, Laying Foun- 
dations — Taken from time slip. 
Expressed in hours, and dollars and 
cents : 
Materials — Taken from “Summary of 
Materials” sheet. 
Teaming — Taken from “Teaming Sum- 
mary” sheet. 
Indirect Expense — Information found on 
“Monthly Summary” sheet. 
The total of these different columns 
should line up with the foundation account 
in the general books. 
Ticket Work: On the back of each 
ticket there should be an opportunity for 
the foreman to note labor, quantity and 
kind of materials used, and teaming time. 
These should be extended by the office 
force. 
Add indirect expenses on the man-hour 
basis. Proportions of tools expense can be 
obtained on same basis. The total of these 
elements will give the cost of the job. 
If it is not feasible to find monthly costs, 
the entire accounting may be kept in a dis- 
tribution book with columns appropriately 
headed. To each class (as analyzed in 
monthly sheets) charge the labor, materials 
and tools as given out. At the end of the 
year distribute the indirect expense on 
whatever basis seems equitable. The team- 
ing expense is ascertained by footing the 
teaming column, then dividing by the total 
team-hours, which gives a ratio. Multiply- 
ing this ratio by the hours worked on 
each class will give the teaming expense 
for that class. Double teams are reckoned 
as one and one-half single teams. Distrib- 
ute the total expense of top dressing over 
the different classes by dividing the cost 
of top dressing by the total number of 
loads used, thus arriving at a ratio, and 
multiplying this ratio by the number of 
loads used for each class will give the cost 
of top dressing for that class 
When tickets are returned they should be 
figured and the amount credited to the 
class account, charging a finished class ac- 
count. The balance of the class account 
would then be the cost of the work in 
progress. If all ticket work is cleaned up 
each year, there is no need of using the 
finished account.. As soon as the ticket has 
been returned and figured, a bill should be 
made out, crediting the finished class ac- 
count and charging accounts receivable. 
The difference between the debit and credit 
sides of the class account will show the 
gain or loss. 
Thus you see that by adopting a method 
of accounting similar to the one I have 
described, you have not only charged to 
each class of work the natural elements 
belonging to that particular classification, 
but, also, you have obtained for each class 
the desired definite knowledge that is so 
potent and invaluable as a working basis 
for determining selling prices or elimi- 
nating waste. 
One of my purposes today has been to 
arouse your interest in more efficient ac- 
counting methods in cemeteries, trusting 
that a committee may be appointed to con- 
sider this matter of cost accounting with 
a view of a uniform system of accounting 
that may be adapted to any cemetery. 
