COOPERATIVE MILK-DISTRIBUTING PLANTS. 33 



DRIVER'S RECORDS. 



The product taken out by a driver should be checked out to him 

 on a load sheet by the checker. This load sheet should be retained 

 by the checker until the driver returns, the returned goods and empty 

 containers should be noted thereon, and the net sales determined. 



The driver should then fill out a sales report showing the quantity 

 and value of each item sold, the amount of cash and tickets collected, 

 the detail of all other transactions, and should present it, together 

 with his copy of the load sheet, to the cashier as a basis for his daily 

 settlement. In making this settlement the cashier must check the 

 load requisition sheet with the sales report as to quantity of sales, 

 the sales report with the cash turned in as to cash sales and collec- 

 tions, and collect the proper amount from the driver.^ 



The ticket sales should be handled in the same manner as other 

 sales by providing a place for " tickets out " and " tickets in " on the 

 driver's load sheet and for "tickets sold" and "tickets collected" 

 on the driver's sales report. The driver's sales report, after being 

 checked, is passed to the bookkeeper for entry in the sales book. 

 The counter clerk and special delivery driver should be required to 

 make out a daily requisition and sales report. 



THE SALES RECORD. 



The sales record should furnish a complete detailed analysis of all 

 sales. 



A sales sheet should be made out for each salesman and the sales 

 as shown on the sales report entered on this sheet. At the end of the 

 period all sales sheets should be footed and balanced and the several 

 footings recapitulated, giving the total sales for the period. The 

 retail and wholesale sales should be kept separate. 



RECEIPTS AND DISBURSEMENTS. 



All money should be received by the cashier, who should issue a 

 receipt for each payment, retaining a duplicate in the office. The 

 cash-receipts book is a register of all cash received and must be 

 written up from the duplicates of the cashier's receipts. All money 

 received should be deposited in the bank daily. The cash-receipts 

 book should be so arranged that the receipts can be shown to agree 

 with the bank deposit. 



All disbursements should be made by check, which should be 

 entered in the check register. The manager should give the neces- 

 sary instruction when any payment is to be made. Checks should 



^ This refers solely to a cash system''of sales. In case a credit system is in use, addi- 

 tional safeguards should be established to insure proper accounting for all sales and 

 collections. 



