358 



CITY MILK SUPPLY 



kept of the expenses of running the country branch and main plants. 

 There should also be a system of cost accounting so that the expense of 

 carrying on the different parts of the business may be known. This sort 



FIG. 50. Tally card. 



of thing is new and very few concerns practice it. The larger firms ap- 

 preciate the importance of keeping accounts but many of the small men 



FIG. 51. Cash sheet. 



who are both producing and selling their own milk do not and the conse- 

 quence is that their losses from bad accounts and slack methods of pur- 

 chasing are severe. Even when close attention is paid to collections 



