192 EXPEEIMENT STATION EECOED. 



in this bulletin a system of accounting devised to meet tlie requirements of tlie 

 smaller organizations handling deciduous fruits and produce on a commission 

 basis. Inasmuch as the organization acts in the capacity of an agent for the 

 growers, the author claims the accounting system should be so arranged that 

 the history of each lot of fruit or produce delivered can be easily and quickly 

 traced from the time it is turned over to the organization for shipment until 

 the returns are paid to the producer. The system provides for the filing 

 together of all papers pertaining to the same shipment in a separate folder or 

 envelope where they will be readily accessible for reference. They are kept 

 in this folder or envelope until the receipt of the remittance from the sales is 

 received. The accounting system calls for nine forms, as follows : The receipt, 

 the manifest, the bulletin, the invoice, the car envelope, the journal, the 

 record of cash, the account sales, and the ledger. The bulletin indicates how 

 the books are to be set up and closed and the function of each form in the 

 accounting system. 



A system of accounts for farmers' cooperative elevators, J. R. Huiipheey 

 and W. H. Keek {U. S. Dept. Agr. Bui. 236 {1915), pp. 30). — This bulletin out- 

 lines a system of accounting for cooperative elevators in which the complete 

 system will require fifteen forms, as follows: (1) Cash, journal, purchase and 

 sales record; (2) record of grain receipts; (3) record of grain purchases; 

 (4) record of grain shipments and sales; (5) record of hedges; (6) record of 

 sales to arrive; (7) patronage ledger; (8) grain and merchandise report; (9) 

 manager's report; (10) grain check; (11) scale ticket; (12) storage ticket; 

 (13) sales ticket; (14) cash receipt; and (15) cost analysis. The author gives 

 the forms, together with a brief statement of the function of each form and how 

 it is to be used. 



The agricultural outlook {U. S. Dept. Agr., Fanners' Bui. 672 (1915), pp. 

 28). — This number shows the estimated condition of winter wheat and rye on 

 April 1, 1915, the approximate commercial apple crop of 1914, condition of 

 apples in cold storage April 1, 1915, and progress of the apple movement, con- 

 dition of Florida and California crops, trend of prices of fann products, and 

 losses and condition of live stock. 



The 1914-15 beet-sugar crop in the United States amounted to 722,054 short 

 tons, and was produced from 483,400 acres, yielding 5. 288.500 tons of beets. The 

 Louisiana cane-sugar production amounted to 242,700 short tons. 



According to C. M. Daugherty. the available information indicates that the 

 United States, British India, and Canada have increased their winter wheat 

 acreage about 8,500,000 acres. How much of this increase is offset by a decrease 

 in acreage of the contending countries of Europe is not known, but it is con- 

 cluded that these various influences are likely to leave the world's wheat 

 acreage little, if any, larger than that of last year. His article concludes with 

 a statement showing the average quantity of wheat, rye, barley, and oats sown 

 per acre in the principal grain-producing countries. 



F. Andrews states that a recent inquiry of the Bureau of Crop Estimates 

 shows that the average distance from market is 6.5 miles for farms of the 

 United States. The number of possible round trips per day averages for all 

 farms 2.1, and for the more remote farms l.G trips. The average size of a wagon- 

 load of cotton in the United States is 3 bales, or 1,500 lbs., while the average 

 wagonload of wheat is 53.5 bu., or 3.200 lbs. He estimates that it would require 

 about 6,358,000 days for one wagon to haul from the farms the marketed 

 portion of an average corn crop, 6,857,000 for wheat, and 2,532,000 for cotton. 



T. F. Powell believes that the lack of proper assembling methods is one of 

 the chief difliculties encountered in the successful solution of the marketing 

 problem. In localities where suitable common or cold-storage facilities are 



