This section is from the book "Commercial Gardening Vol3", by John Weathers (the Editor). Also available from Amazon: Commercial Gardening, A Practical & Scientific Treatise For Market Gardeners.
Besides having Market and Sales Books, and an Analysis Book, it will be found a good plan to have special sheets drawn up to keep a record of the receipts and expenses, either monthly or quarterly. These sheets will show the progress of the business, and by having a column on the receipts and expenses sides for the previous years, it will be possible to see at a glance whether there is any progress made or not. Such a sheet will not only give an epitome of the whole business, but will remind the grower that more attention may have to be paid to some departments of his business than to others. The following will be found a useful form to use from month to month or from quarter to quarter: -