216 



CREAMERY BUTTER MAKING 



In the following pages a simple and approved method of 

 book-keeping is presented which may be followed by any 

 creamery whether proprietary, co-operative, or otherwise. 

 In this method the following books and papers are made 

 use of: 



(i) Day book, (2) order book, (3) sales book, (4) 

 cash book, (5) pay roll register, (6) ledger, (7) milk 

 sheet, (8) milk book, (9) test book, and (10) butter slips. 



Day Book. All transactions made at the creamery 

 should be at once recorded in the day book. At the close 

 of the day or at some convenient time the records made in 

 the day book are transferred to the order book, sales book, 

 or cash book, according to the transaction. The following 

 examples illustrate the manner of making records in the 

 day book. 



January 6, 1900. 



Sold to J. D. Steele & Co. on account 

 1,100 lbs. of butter @ 24c 



Bought of Newman & Co., for cash, 1 san- 

 itary milk pump 



5 gal. butter color @ SI. 70 



20 gal. separator oil @ 20c 



Bought of H. Chandler on account 11 

 cords of wood @ $3.00 



$20 

 8 

 4 



00 

 50 

 00 



$264 



32 

 33 



00 



50 



00 



When payment is made for goods at the time the 

 transaction occurs the term "for cash" is used. When 

 payment is made some time after the transaction occurs 

 the term "on account" is used. 



