78 
PARK AND CEMETERY. 
ASKED AND ANSWERED 
An exchange of experience on practical matters by our readers. You 
are invited to contribute questions and answers to this department 
Cost Accounting Forms for Cemetery. 
Can some member of the A. A. C. S. 
give me a system of cost accounting for 
a medium sized cemetery of about fifty- 
seven acres? — L. C, Iowa. 
I am sending under separate cover some 
of the blanks which we use for distrib- 
uting our costs. The various foremen 
report of the “Maintenance Division,” re- 
produced here, is 4x8j4 inches in size, and 
the headings for the items recorded may 
be seen in the reproduction. Cards of 
SUPPLIES NEEDED 
reports on the following items : Land- 
scape, interments, gardening, trenching and 
grading, foundations, avenues and paths. 
The gardening division makes reports on 
myrtle graves, bedding cemetery, bedding 
care, greenhouses. The Interment Divi- 
sion card lists these items: Construction, 
gardening, maintenance, office, interments; 
DAILY REPORT 
FOR 
DATE 
SIGNED 
RECEIVED 
SIGNED 
ENTERED 
DIVISION 
FOREST HILLS CEMETERY 
(Requisition for supplies) 
REQUISITION CARD OF FOREST 
HILLS CEMETERY. 
MAINTENANCE 
DIVISION 
MAIZES 
*3 
Avenues and Paths 
a 
S 
* 
1 
a 
Interments 1 
I TOTAL HOURS | 
2 
i 
AMOUNT 
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
TOTALS 
I HEREBY CERTIFY THAT THE ABOVE ACCOUNT IS CORRECT. 
NAM E ;• - 
DATE ....... 
Make report of work done and material used on back of this slip. 
DIVISION REPORT CARD OF FOREST 
HILLS CEMETERY. 
keep the daily time cards, which are turned 
into the office every day, and a summary 
is made on the white sheet under the va- 
rious divisions as noted. We also have a 
stock room and keep a correct account of 
all materials which are given out to the 
various departments, and in this way we 
are able to keep a very accurate account 
of all our costs. Day by day these are 
recorded in a distribution book which has 
the various divisions corresponding with 
the white sheet. We also have an income 
book, so that we keep a ledger account 
of each kind of work. At the end of each 
financial year we distribute general ex- 
penses, as office and stable, on a percent- 
age basis to the various other divisions. 
In this way we come, we think, very close 
to our actual costs. Henry S. Adams, 
Supt. Forest Hills Cemetery. 
Jamaica Plains, Mass. 
One of Mr. Adams’ cards for the daily 
the same size, but of different colors, are 
also used for the Landscape, Construction, 
Gardening. Interment and Teaming Divi- 
sions. The items listed on the Landscape 
Division card are nursery, moth work, 
spraying, trimming, cultivating, preparing 
and planting. The Construction Division 
REPORT OF LABOR. 
For 
OFFICE. 
Wages 
INTERMENTS. 
Brick Graves 
Earth burials 
CONSTRUCTION. 
Avenues and paths 
Trenching 
Miscellaneous 
... STABLE. 
Wages 
MAINTENANCE. 
Buildings 
Avenues and paths 
Grass 
Tools and imps. 
Vehicles 
Miscellaneous 
SPECIAL. 
Foundations 
~ CARE. 
Grass 
Regrading 
Monuments 
Bedding 
Myrtle 
M iscellaneous 
CAROENINC. 
Greenhouses 
Bedding 
Trees and Shrubs 
Moth Work 
M iscellaneous 
Total 
•Signed 
SUMMARY LABOR REPORT, FOREST 
HILLS CEMETERY. 
and the Teaming Division card bears the 
following headings : Construction, care, in- 
terments, manure, stable. 
* 
Name . . 
S 
S 
a 
s 
5 
| 
9 
U. 
hi 
a 
s 
e 
* 
2 
Si 
tj 
I 
t! 
f 
5 
a. 
a 
1 
a 
i 
& 
c 
a. 
0 
«3 
S 
0 
|l 
t E 
<B « 
OB 
i 
9 
S 
1 
1 General Work 1 
oil Grounds 
| 
i 
2 
3 
< 
5 
« 
T 
» 
“ 
10 
11 
12 
13 
14 
16 
16 
18 
10 
20 
21 
22 
23 
i4 
25 
2ft 
28 
20 
30 
31 
TOTAL 
TIME CARD OF WOODLAND CEMETERY, 
DAYTON, OHIO. 
