550 Journal of the Department of Agriculture. 



6. An accurate account to be kept by the secretary of all expen- 

 diture and receipts. 



7. Should any money be borrowed or advanced by members or 

 others, interest must be paid thereon at a rate to be agreed upon. 



Each club will require : — 



(a) A canning outfit, with a capacity of several hundred cans 

 or jars daily; (&) a supply of jars and tins; (c) soldering 

 outfit; (d) suitable workroom; (e) tables, chairs, and 

 utensils. 



Any woman can be a member of the club, but need not neces- 

 sarily be a ivorking member. Non-working members will pay a 

 yearly subscription, and be entitled to purchase the articles made at 

 the same rates at which sales to others are made. Working members 

 only share in profits. Working members should be divided into 

 groups and working days appointed. It is in order to avoid confusion 

 and to arrive at actual costs, that all materials and work sliould be 

 paid for, not necessarily at once, but at regular intervals. 



Later, when the club has grown in size and efficiency, it can 

 be reformed on larger lines, and registered under tlie Co-operative 

 Societies Act. 



In order to arrive at exact costs, it is essential that accurate 

 records be kept. The following is an 



Example of Account. 



Order No. 64.— Date of work 26-27-28 Dec, 1920. 



Description and quantity of products treated : 5000 yellow 

 peaches. 



Eeceived from Mrs. Smith, 1000 at 3s. ... £1 10 



,, Prinsloo, KTOO at 3s. 1 10 



,, Jones, 1000 at 3s. ... 1 10 



,, P. ITya, 500 at 3s. ... 15 



Purchased, 1500 at 3s 2 5 



£1 10 



Sugar used: 125 lb. at 5d £2 12 1 



Containers used: 500 at 8s. 6(1. doz. ... 17 14 2 



Labelling, etc 1 7 6 



Fuel and sundries 1 5 



Labour: Mrs. Green, 8 liours at 2s. 6d. ... 10 



Mrs. Swart, 8 hours at 2s. 6d. ... 10 



Mrs. Malherbe, 12hoursat2s. 6d. 1 10 



Overhead charges (use of equipment, etc.). 3 5 



£29 13 9 



Total cost of production of 500 tins = 18s. per 



dozen tins £37 3 9 



This is the kind of account that should be kept, but the figures 

 are only approximate. 



