432 ANNUAL EEPOETS OF DEPARTMENT OF AGRICULTUEE. 



MARKETING AND DISTRIBUTION OF FARM PRODUCTS. 

 COOPERATIVE PURCHASING AND MARKETING. 



Plans for the formation of marketing organizations and the re- 

 organization of existing associations have been furnished producers 

 of all kinds of farm products in various parts of the United States. 

 Specific help has been rendered in several typical sections as a 

 demonstration. 



The study of farmers' purchasing and marketing associations has 

 been continued. New names have been added to the lists and infor- 

 mation has been secured from a large number of organizations. The 

 material secured has been used as a basis for the preparation of 

 Department Bulletin 547, Cooperative Purchasing and Marketing 

 Organizations among Farmers in the Unitod States. 



In cooperation with the Office of the Solicitor the draft of a pro- 

 posed State cooperative law was completed and published in Service 

 and Regulatory Announcements No. 20 : Suggestions for a State Co- 

 operative Law Designed to Conform to Section 6 of the Clayton Act. 



The work on cooperative purchasing and marketing is under the 

 direction of Mr. C. E. Bassett. 



MARKET BUSINESS PRACTICE. 



The use of systems and methods devised and published by this 

 bureau has been extended among grain elevators, live stock shipping 

 associations, fruit and produce associations, and cooperative stores, 

 under the direction of Mr. John R. Humphrey. 



ACCOUNTING RECORDS FOR COUNTRY CREAMERIES. 



The uniform system of accounts for country creameries which was 

 in an experimental stage during the past year was completed and 

 submitted for publication as Department Bulletin 639, Accounting 

 Records for Country Creameries. The system is now in operation 

 in ten creameries, and is rapidly being installed in many others. The 

 Federated Creameries xVssociation, of Grand Rapids, Mich., has 

 adopted this system for use in 50 creameries in that State, and nu- 

 merous requests to install it are being received from various parts of 

 the country. 



Investigations relating to creamery accounting and business prac- 

 tice have shown that the creamery business is in great need of assist- 

 ance in these matters. The diversity of present methods employed in 

 financing creameries, some of which are very involved, and the 

 general lack of knowledge regarding the keeping of books for a 

 business which includes manufacturing problems, will give this sys- 

 tem of accounting a prominent place among the systems devised by 

 this bureau. Constructive assistance is rendered by representatives 

 of the bureau wherever the system is installed. 



SYSTEM OF ACCOUNTING FOR FRUIT ASSOCIATIONS. 



Closely following the formation of the Fruit Growers' Agency 

 (Inc.), under which the shippers of the Pacific Northwest, compris- 

 ing the States of Washington, Oregon, Idaho, and Montana, asso- 

 ciated themselves for the purpose of carrying out the provisions of 



