1674. The forest-book (see page 509.), where that department is not an entirely separate concern, may be simply what, in Italian book-keeping, is called a waste-book. The size may be quarto, with a column for cash to each page; and the intention of the book is, to serve as a record for all bargains for the sale of timber, fuel, bark, or the felling of timber, grubbing, planting, &c. When the money is received for any such sale, it is entered in the cash-book. In very extensive concerns it may be necessary to open accounts for particular woods or plantations, as well as for individuals who become purchasers of timber, bark, fuel, charcoal, &c.; in such cases it is hardly necessary to observe, that recourse is to be had to the common ledger of merchants. [For an excellent mode of keeping a forest-book, see Self-Instruction for Young Gardeners.]
