1673. The next book is the cash-book (see page 509.), which may be a common quarto or an octavo book, with horizontal lines running across both pages; Dr. and Cr. columns for cash on the left-hand page; and the right-hand page left blank for signatures. The cash-book may be finally balanced once a year, or oftener; and, if requisite, the sums received from the woods and plantations can be taken out and added together, to show the amount of profit by that department. In small gardens, this is the only book that gardeners in general require to keep; but our business here is to show what belongs to first-rate gardens.