BUREAU OF MARKETS. 433 



the uniform contract, representatives of the bureau were detailed 

 to study the accounting problems of the organizations in that section. 



Preparatory to beginning the work looking toward the stand- 

 ardization of the accounting records of the shipping organizations, 

 personal visits were made to 37 associations located in the States of 

 Washington, Oregon, Idaho, Colorado, and Utah, and the systems 

 of accounting in their offices were examined. Samples of the ac- 

 counting forms were procured and the business practices of these 

 organizations were studied carefully. 



Uniform account sates. — Under the provisions of the uniform con- 

 tract adopted by the Fruit Growers' Agency (Inc.), the members 

 agreed to the use of a uniform account sales in reporting the pro- 

 ceeds of the sales of the fruit to their grower members. In coopera- 

 tion with the connnittee on business practice of the Fruit Growers' 

 Agency (Inc.), a form of account sales was devised which was 

 adopted by 20 organizations, representing approximately 85 per cent 

 of the membership of the agency. 



Division of sizes. — Prior to the completion of the uniform account 

 sales it was necessary to take up the study of the relative values of 

 the various sizes of apples in the recognized grades and to group 

 these sizes in order to reduce clerical labor to allow for the introduc- 

 tion of the account sales and the publication of the averages of re- 

 turns on a uniform basis. 



The system of accounting for fruit-shipping associations was 

 devised and installed in eight concerns for experimental operation. 

 Close supervision was given in order to note any opportunities for 

 improving the forms or the procedure under which they were oper- 

 ated. Since the conclusion of the experimental operations the system 

 has been adopted by 10 other organizations. 



Special forms were also devised to accommodate the peculiar 

 needs of the system of packing by weight which was in operation at 

 packing houses at Entiat, Wash., during the 1916-17 season. 



The matter of the pooling of returns made to the growers by the 

 shippers for the fruit handled by them was studied, and recom- 

 mendations were made in regard to the general pooling methods, 

 the closing of the pools, and the treatment of the miscellaneous varie- 

 ties. In order to note the possibilities of the establishment and use 

 of an established differential for grades and size groups of the vari- 

 ous varieties of apples, this method of pooling was given a trial for 

 experimental purposes by 10 organizations in the Wenatchee dis- 

 trict. Results were satisfactory and other sections have signified 

 their intention of using the method during the approaching season. 



A schedule of rules for the uniform classification of returns for 

 publication of average prices was drawn up and adopted by the 

 Fruit Growers' Agency (Inc.), for the guidance of its members in 

 the publication of average prices. 



FRUIT PACKING-HOUSE COSTS. 



Investigations were conducted at eight organizations for the pur- 

 pose of ascertaining the cost of operations in fruit packing houses 

 and warehouses. These findings are still incomplete, but it is expected 

 that they will be finished during the next season. 



33382°— AGB 1917 28 



