CREAMERY BOOK-KEEPING 



219 



Pay Roll Register. Each patron's monthly account is 

 recorded in the pay roll register as illustrated below : 



PAY ROLL. REGISTER. 



V Means paid. 



The Ledger. Where a good, permanent, and easily 

 accessible record is desirable, the main items of all trans- 

 actions should be posted under suitable heads in the 

 ledger. Where there is liable to be a frequent change of 

 bookkeepers the additional work involved in keeping a 

 ledger is well justified. 



In case monthly payments are made at the creamery all 

 accounts should be closed once a month and those with 

 different individuals should be kept separate. The fol- 

 lowing illustrates a ledger account with a butter firm in 

 New York. 



Dr. 



John Johnson & Co. 



Or. 



*Sales book page. 



New York City. 



1 Cash book page. 



