There are now all kinds of books - simple and otherwise - on the market with the object of enabling any tradesman to keep an accurate record of his business. Amongst the larger growers of flowers, fruits, vegetables, and plants for market, the system of bookkeeping is much the same as in other commercial undertakings. Day books, cash books, journals, ledgers, etc, are carefully kept, each firm having its own system of analysing and classifying its accounts. Many cultivators, however, have no need of an elaborate system, nor a large staff of clerks to keep their accounts. And this applies, perhaps, more especially to those who grow chiefly for market, and who do a purely cash trade. Even with these tradesmen it is wise to have some set of books to keep their business in order.