MARKETS AND RURAL ORGANIZATION. 367 



total of 14 country elevators, located in seven States, in which this 

 accounting system was tried out in actual operation. After a season's 

 use in these organizations it was believed to have been developed to a 

 point where it was worthy of recommendation to country elevators as 

 a uniform system of accounts. To this end Department Bulletin No. 

 236, A System of Accounts for Farmers' Cooperative Elevators, was 

 issued. This bulletin contains reproductions of the forms comprising 

 the system, describes in detail their uses, and contains the necessary 

 information for the installation and operation of the system, together 

 with material relating to the business methods of these enterprises. 

 Printers' copies of the various forms were prepared for distribution 

 to elevators desiring to consider the system for installation. Seven 

 hundred and forty-six widely distributed elevators have requested 

 these forms, and more than one hundred elevators were using them on 

 June 30, 1915. Various printing firms throughout the country are 

 printing the system, and it is obtainable at a nominal cost. Indica- 

 tions are that during the fall of 1915 and the following spring the 

 system will be installed generally by country elevators. Owing to 

 the demand it has been necessary to request a second edition of the 

 bulletin describing the operation of this system. 



COOPERATIVE FRUIT ORGANIZATIONS : SYSTEM OF ACCOUNTS, BUSINESS PRACTICES. 



The system of accounts devised for cooperative fruit organizations, 

 which was tried in experimental operation during the last fiscal year 

 in three large fruit and produce exchanges, so well answered the pur- 

 poses of a complete system of accounts for these organizations that 

 it was considered advisable to recommend it as a uniform system for 

 small cooperative fruit associations. The system and description of 

 its operation was published as Department Bulletin No. 225 : A 

 System of Accounting for Cooperative Fruit Associations. Printers' 

 copies of all the forms described in the bulletin were prepared and 

 made available for general distribution. At the end of the fiscal 

 year 55 fruit associations had requested copies of these forms and 

 were considering the installation of the system. 



Inasmuch as the bulletin was not available for general distribution 

 until May 1, 1915, but few organizations have had time to install 

 the system, although it is now in use in 15 fruit associations located 

 in different parts of the country. 



COOPERATIVE PRODUCE ORGANIZATIONS : SYSTEM OF ACCOUNTS, BUSINESS PRACTICES. 



A system of accounts has been devised for those produce exchanges 

 which buy the members' products outright. Inasmuch as there are 

 but a few of these organizations in the United States, it was not 

 deemed advisable to place the system in bulletin form. However, 

 printers' copies of the forms have been prepared and a description of 

 their uses is available for distribution to organizations desiring to 

 consider the system for installation. This system will be of greatest 

 service to the small produce organizations in the South and West. 

 At the close of the fiscal year requests from 37 produce organizations 

 had been received for copies of the forms comprising this system. 



