CREAMERY BOOKKEEPING 335 



hand side of the cashbook is the debit side on which is recorded 

 cash received. The right-hand side is the credit side on which 

 is recorded cash paid out. All receipts and disbursements may 

 be entered in detail in the cashbook; however, that system may 

 not be practical to the average creamery. A complete record 

 should be made in detail of all receipts. Cash sales for the day 

 may be entered as one item. By adhering to the system out- 

 lined in the following it becomes possible to materially reduce 

 the number of entries to be made in the cashbook. 



A petty cash record may conveniently be kept in many dairy 

 establishments where small sums of money are paid out daily in 

 the form of cash. By that system a check should be drawn 

 crediting cash and debiting petty cash. 



IV. The Check Register. The check register is a record of 

 all checks issued. Checks should be drawn for all money paid 

 out, and the check register should therefore check with the pur- 

 chase record. No itemized record needs to be made of the milk 

 and cream pay roll, but one entry should be made daily of the 

 total amount paid for milk and cream. The check register 

 should also at all times show the bank balance. The stub of the 

 check book may be satisfactorily used, thus eliminating a spe- 

 cial form of check register. 



B. RECORD OF PURCHASES 



I. Milk and Cream Purchases. Milk received at a whole 

 milk creamery is recorded on a blank known as "the milk, 

 receiving record." It is not transferred to any other form of 

 record before payment is made, when it may be transferred to 

 the general purchase record as one single item of milk purchased 

 for the period. Creameries receiving cream are forced to keep 

 more detailed records as each separate lot of cream is tested 

 and the butter fat calculated. Cream collected on routes 

 may be recorded on a driver's report blank (Form IX, 

 p. 1 1 8). The entire load of cream collected by a driver is at 

 the creamery recorded on the daily cream receiving record 

 (Form VIII, p. 113), and a special route checking record (Form 



