556 ANNUAL REPORTS OF DEPARTMENT OF AGRICULTURE. 



cliain store; the relation of number of dealers to population in vari- 

 ous communities and parts of the country; municipal abattoirs and 

 the relation of local slau<^hter to the retail trade; methods of sale 

 and, meat distribution in rural districts; the extent to which sys- 

 tematic accountinf^ is utilized and various methods of advertising 

 employed; the com))arative prevalence of cash and credit and of 

 delivery and nondolixery trade; costs of operation in the various 

 types of stores and under the various methods of operation ; sanitary 

 ■conditions and State and local regulations; the relation of retail to 

 wholesale prices and the methods followed by retailers in adjusting 

 their business to sudden changes in wholesale prices; and various 

 other matters of interest. 



The reports prepared b}^ this bureau regarding the cost of mar- 

 keting live stock and grain were described in the annual report for 

 last year. In December, 1919, that concerning live stock was pub- 

 lished by the Federal Trade Commission as part 6 of its report on 

 the meat-packing industry. Mr. C. S. Cole, who had been in charge 

 of this work, was detailed to the Joint Congressional Committee on 

 Reclassification during the past fiscal year and in June resigned 

 from the bureau. The leadership of this line of work was then 

 placed in the hands of Dr. L. H. Haney, who is now conducting the 

 studies concerning the cost of marketing mentioned elsewhere. 



MARKET BUSINESS PRACTICE. 



The work relating to Market Business Practice is conducted under 

 the general direction of Dr. L. H. Haney. 



This project, which last year was under the immediate direction of 

 Mr. A. V. Swarthout, was somewhat retarded by the fact that several 

 of the accountants on the staff were detailed to assist with the retail 

 meat investigation just described, and that several others resigned. 

 Our inability to obtain well-qualified workers to fill the places left 

 vacant prevented the completion of some of the work described in 

 last year's report and precluded the commencement of some new 

 activities. 



Investigations were made in the Pacific Northwest as a basis for 

 outlining a standard accounting procedure for fruit shipping 

 agencies, and for devising effective cost records for community fruit 

 packing houses. As a result of this work, a classification of accounts 

 for fruit shipping organizations has been prepared. 



In the Connecticut Valley investigations were made to determine 

 the accounting needs of cooperative tobacco warehouses, and a sys- 

 tem of accounts for such agencies has been prepared and will be ready 

 for the printer shortly. This system is intended for temporary use, 

 pending the preparation of a more complete one. 



Investigations were made to determine the most effective procedure 

 for auditing the accounts of grain elevators and to determine the type 

 of accounts best adapted for use in sweet-potato warehouses. 



The work mentioned in last year's annual report, relating to ac- 

 counts for cooperative stores, milk plants, and commission houses, 

 was continued, and bulletins summarizing the results should be is- 

 sued within a relatively short time. 



Demonstrations showing correct methods of accounting to be made 

 by means of short courses for bookkeepers and managers of market- 



