144 IOWA DEPARTMENT OF AGRICULTURE 



entry at a number of shows, lie finds them all the same. It makes it 

 much easier for them, and consequently they pay very little attention 

 whether they get hold of a Minnesota blank or an Iowa blank, for they 

 are interchangeable. In fact you could go through our list of entries and 

 find here and there an entry made out on the blank of some other state 

 fair. I believe that possibly that wouldn't work out to so great an ad- 

 vantage to county fairs, but I do believe that it would be advantageous 

 to have a uniform entry blank for livestock exhibitors, and possibly sev- 

 eral other departments. 



With regard to other blanks, I don't know; but it seems to me if your 

 association has not already adopted a uniform contract for concession- 

 aires, it ought to do so. That is another thing that the American Associ- 

 ation of State Fairs has done. It has a uniform concession contract, 

 which is iron-clad and bomb-proof, and there is no chance for the con- 

 cessionaire to get out of paying, and if he does you will have a come- 

 back at him at the next fair. 



The next subject is uniform accounting. The first thing to be taken 

 into consideration is to get something that is not too cumbersome, and it 

 would be a -rather hard matter and too much for the secretary if he wero 

 required to journalize all his entries and post them to ledgers and go 

 through a methodical system of bookkeeping. A great many of the fairs 

 have worked out a system on that. A great many of the state fairs in 

 this district use what they call a "special column journal." The original 

 entry on their receipt is made, the receipts are deposited with the treas- 

 urer and receipt taken for them, and that is posted in this journal and to 

 the proper column. As to disbursements, everything is taken in by the 

 fair treasurer and receipt taken for it and entered. There is no money 

 paid to anybody in cash, everything is paid by check, and that is the 

 original entry in your disbursements book. I went thru some of the ac- 

 counts of county fairs and just sort of scheduled a few accounts that 

 could be carried in the special column journal. I think the following 

 items could be journalized in the manner I have suggested: 



Stall rent, Horse department. 



Stall rent. Swine department. 



Pen rent. Sheep department. 



iCoop rent, Poultry department. 



Space rental. Machinery department. 



Space rental. Main building. 



Concessions and privileges. 



Entry fees. Speed department. 



Forage sold. 



Funds contributed for special premiums. 



Advertising in premium list. 



Ticket sales, outside gates. 



Ticket sales, day grand-stand. 



Ticket sales, night grand-stand. 



•Miscellaneous receipts. 



