242 MANAGEMENT OF DAIRY PLANTS 



While the purchaser in the home town usually receives the 

 sales slip as a memorandum, this is replaced by the common 

 form of invoice (Form XXII), when goods are shipped to out- 

 of-town customers. Bills (Form XXIII) are mailed to the 

 customer monthly or as often as collections are made. 



Patrons buying butter from the creamery are usually fur- 

 nished with a special order blank (Form XXIV). This is made 

 out by the patron in duplicate unless it is made out with a 

 stub which is retained by the patron as a memorandum. One 

 is presented to the creamery while the duplicate is retained by 

 the patron as a memorandum. 



FORM XXIV 



PATRONS' SALES TICKET 



; No Cola, Iowa, ig. . . 



No 



FARMERS' CO-OPERATIVE CREAMERY, 



Ibs. Butter j 



S Please deliver to bearer and charge to my account: 



Ibs. Cheese I 



Ibs. Butter 



qts. Ice Cream j Ibs. Cheese 



qts. Ice Cream 



Amount, $ : Name of Patron 



Date. . . I Address. . 





Commission sales may cause some difficulty to the account- 

 ant from the fact that remittance is made later and there is 

 usually some shrinkage in weight from the time the butter 

 leaves the creamery until it is sold. The price is also likely 

 to change. The author has found it most satisfactory to make 

 a sale slip for such shipment the same as for butter sold locally, 

 figuring actual weight the day of shipping and calculating 

 the value on the same basis as that of butter sold to local 

 merchants. At the same time this entry is made on the sales 

 record, another entry is made in a book ruled similar to 

 Form XXV, 



