170 
through the bank and, if such a rule can 
be rigidly adhered to, a third column is 
unnecessary. The audited vouchers col- 
umn is posted in total and the miscel- 
laneous column in detail. 
Journal or Day Book. This book is used 
to record sales. On the debit side there 
are columns for each class of accounts re- 
ceivable and a general ledger column, and 
on the credit side a separate column for 
each class of revenue, as shown in the 
income account, and a general ledger col- 
umn. The information for the entries in 
this book will generally come on reports 
from the cemetery. As an example of the 
entries', I shall take the case of a lot sale. 
The bargain is generally made at the cem- 
etery. When a sale is made a form is 
made out in triplicate — one for the pur- 
chaser, one for the city office, and one 
to be retained at the cemetery — setting out 
the name and address of the purchaser, 
the description and area of the lot, the 
price agreed on, and the terms of payment. 
When this slip is received at the city 
office an entry is made charging the pur- 
chaser in the appropriate accounts receiv- 
able column and crediting revenue in the 
lot sales column. Similarly in the case of 
foundations, an order on the superintend- 
ent is made out by the contractor and 
signed by the lot owner, specifying the 
work required. The price per foot and the 
total cost are figured by the superintendent. 
From this order another blank is made 
out, in duplicate, containing a specification 
of the work required. One copy of this is 
sent to the workman who is to carry out 
the work and the duplicate is retained in 
the cemetery office. The original order is 
then sent to the city office and an entry is 
made charging the lot owner in the appro- 
priate accounts receivable column and 
crediting revenue in the “Foundations” 
column. 
At the end of each month postings are 
made to the ledgers. The accounts re- 
ceivable columns are posted in total to the 
appropriate controlling accounts in the 
general ledger and in detail to the sub- 
sidiary ledgers ; columns on the credit side 
are posted in total to the appropriate rev- 
enue accounts in the general ledger and 
the general ledger columns are posted in 
detail. The two general ledger columns 
in the day book — debit and credit — may be 
conveniently used for miscellaneous jour- 
nal entries such as those required for 
closing the books at the end of the year. 
Voucher Record. This book is used for 
the record and classification of disburse- 
ments made on audited vouchers. The 
voucher which we use at Lakewood is a 
combination check and voucher, although 
it differs from some other check vouchers 
in this respect, that only the check goes 
through the bank. This check voucher is 
in three parts, divided by perforations : 
One part, being the voucher proper, is re- 
tained in the office; the two parts which 
PARK AND CEMETERY. 
are sent to the payee consist of (1) a state- 
ment of the account and a declaration that 
the accompanying check is in full settle- 
ment of it, and (2) the check in payment. 
The payee detaches the check for deposit 
in bank and retains the memorandum. 
The same serial number is on each of the 
three parts, so that after they have been 
separated, reference from one to the other 
is easy. The part of the check voucher re- 
tained in the office should have provision 
for the signature of the bookkeeper, the 
superintendent and the auditing committee, 
and also for the distribution of the amount 
of the voucher among the appropriate 
ledger accounts. 
The voucher record should contain, on 
cne side, columns for the date, number and 
amount of the voucher, a column for the 
date of issue, and a space for the name of 
the payee, On the other side there should 
be separate columns for each of the direct 
expense accounts, one column for the gen- 
eral cemetery expense, one column for the 
administration expense and a general ledger 
column. When vouchers are issued to the 
payee thej r are entered in the cash book 
and a note of the date of issue made in 
the voucher record. The total of the open 
items in the voucher record should always 
agree with the balance of the controlling 
account on the general ledger. At the end 
of the month the total of the audited 
vouchers column will be posted to the 
credit of the audited vouchers account in 
the general ledger. The totals of each of 
the expense columns will be posted to the 
debit of the appropriate expense account 
in the general ledger and the general ledger 
column in detail. To obtain a more de- 
tailed classification of the expenses a sub- 
sidiary expense ledger should be carried. 
Separate accounts should be opened, 
grouped under the general classfication in 
the voucher record, and the entries may 
be posted to these separate accounts either 
from the voucher record or from the 
voucher itself. This subsidiary ledger 
would be governed by controlling accounts 
in the general ledger. 
The records which I have described do 
not differ in any marked degree from the 
records of any other commercial enterprise. 
The records at the cemetery may be de- 
scribed as the technical records, and I now 
come to a description of them. 
CEMETERY OFFICE. 
A day book is also kept at the cemetery. 
It is the book of original entry for all 
matters relating to burials, etc. When an 
interment is to take place the following 
record is made : 
1. Time of interment. 
2. Undertaker’s name. 
3. Name of decedent. 
4. Number of burial order. 
5. Location of lot. 
There are also entered in this book the 
daily cash and charge transactions. At the 
end of each day these transactions are 
analyzed according to the classification of 
revenue and entered on a special report 
form on which the various items of cash 
received are set out. This report, together 
with the duplicate sales slips and the cash 
receipts', is sent to the city office each day. 
From this report the day book in the city 
office is written up. 
The receipts being forwarded to the city 
office and deposited in bank, the superin- 
tendent must have a contingent fund for 
petty disbursements. The contingent fund 
is of a fixed amount, $200 or $500, or what- 
ever sum the circumstances may require. 
A simple cash book should be kept to 
record the disbursements. When the fund 
is nearing exhaustion, and also at the end 
of each month, the disbursements should 
be transcribed on a separate report and 
forwarded to the city office. At the city 
office the disbursements will be analyzed 
according to the classification of expenses 
and a voucher for the total amount will 
then be made out to the superintendent 
and the contingent fund will thereby be 
restored to the original amount. 
Labor. The workmen’s time books should 
be analyzed each day by the cemetery fore- 
man and O. K.’d by the timekeeper. This 
analysis, which should be according to the 
classification of expenses, should be car- 
ried to a daily summary showing the num- 
ber of hours and the rate per hour spent 
on the different kinds of work. At the end 
of the month the daily summaries are car- 
ried to a monthly summary and the time 
is worked out at the proper rate per hour; 
the total of this summary should agree 
with the total of the pay-roll for the 
month. The pay-roll should contain for 
each workman the name, occupation, num- 
ber of hours, rate and amount. The pay- 
roll, signed by the superintendent as cor- 
rect, should be sent to the city office along 
with a copy of the monthly summary. 
From these a voucher is made out in favor 
of the superintendent. The proper distri- 
bution of the pay-roll for the voucher rec- 
ord is obtained from the monthly summary. 
The pay-roll voucher is cashed by the su- 
perintendent and the wages may be paid 
either in currency or by check, whichever 
is the more convenient in the locality. If 
the wages are to be paid by check, the su- 
perintendent should deposit the pay-roll 
voucher in a special bank account and draw 
the individual pay checks thereon. 
In the case of an employee leaving be- 
fore the end of the month he may be paid 
in currency out of the contingent fund. A 
separate time check should be used for 
payments of that kind. 
For sales of lots a sale book is kept, 
ruled to show the entire lots in the cem- 
etery, the selling price per lot, number of 
lot, and map of each section of lots. When 
a sale takes place, an entry is made show- 
ing the name of the purchaser of the lot. 
A reference to this book will thus always 
show which lots have been sold and 
