MONTHLY LETTER OF THE BUREAU OF ENTOMOLOGY 
UNITED STATES DEPARTMENT OF sGRICULTURE 

i erreererernennatsscmsmcincn 
Number 237 (Not for publication) February 1934 

FIELD LABORATORY ACCOUNTS 
How elaborate an accounting system should a field laboratory 
have? Some laboratories that conduct soveral lines of work have ac- 
counting books comparable to those in the Washington office. Others 
confine their accounting to an occasional notation on the beck of an 
envelope. Obviously, the first practice is too elaborate and un- 
wieldy for a small laboratory, while the second is unsafe for any. 
President Lincoln, when asked how Long a man's legs should be, re- 
plied that they should be long enough to reach from his body to the 
ground. It would seem that the same common-sense policy should gov- 
ern in connection with field laboratory accounts. They should be ad-~ 
equate to keep the responsible head informed as to the status of his 
available funds without burdening him with unnecessarily involved rec- 
ords. The following form, or some variation of it, has been used suc- 
cescfully by a number of the Bureau field laboratories: 
Ailotment Account 

Station: Rome, Ga. Appropriation: Fruit (Peach) Insects 
N Article or Date of Date of i F Lies 
ame ; : mount, 
wees service service voucher aa balance 
John Jones -— Orig. 
L.A. 240 © allotment 7-1-33 - —'=  ‘$200500 $200.00 
Rome Hardware Co. Bldg. supplies 7-5-33 7-10-33 Soeur’? 2iserare 
Black Drug Co. Chemicals 7-20-38 7-29-33 10.00° “158. 00 
Ralph Brown July reim,. acct. 8-1-3353 8--1-35 110.00 45.00 
John Jones - 
Reh. Cav Tuc. Uh Meio... Ga l5—-3S Se 50.00 95.00 
Ga. Power Co. Rlectricity 8--20-535 8-25-33 4,50 90.50 

