KEEPING ACCOUNTS 



271 



used, an account is rendered at the end of the month 

 similar to that rendered by the grocer. 



Route Book. It is evident that if customers were 

 always supplied with tickets and regularly paid for each 

 delivery of milk or cream, no further record would 

 be necessary. But customers will run out of tickets oc- 

 casionally as well as forget to regularly hand them out, 

 hence it is necessary for drivers to carry with them a 

 record or route book in which each transaction is recorded 

 at the time it is made. A form suitable for this purpose 

 is shown below. 



CREAM 8 M 



Form of Route Book. 



The route book consists of loose leaves, upon which 

 the names of customers are arranged alphabetically. The 

 leaves are renewed each month, the old one being placed 

 on file for future reference. The letters B. M. stand for 

 buttermilk. 



Ledger. As a rule all accounts are settled monthly. 

 The ledger form shown below serves satisfactorily as a 

 permanent monthly record. 



On the debit side are recorded the sales and the total 

 value of the tickets purchased. On the credit side are 



