8 BULLETIN 985, U. S. DEPARTMENT OF AGRICULTURE. 



Part II.— THE RECORDS. 



WHAT FORMS TO USE. 



Many business men and bookkeepers have not had the broad and 

 varied experience which will enable them to devise a complete and 

 related set of forms for the particular business with which they are 

 connected. 



For this reason such a set is shown and described herein. This set 

 is the result of wide observation and discussion with experienced 

 ginnery accountants and managers. While it is true that no set of 

 forms can be made which will exactly fit all the details of every 

 organization, it is believed that these forms will be found satisfac- 

 tory for use in the vast majority of cotton ginneries in the cotton 

 belt of the United States. 



Some of the forms shown are not absolutely essential to successful 

 accounting, but are provided that a complete system may be avail- 

 able for use. Also, in some cases, alternate forms are shown. These 

 variations are discussed in the paragraph describing the particular 

 form. 



For the convenience of those interested in the system described in 

 this bulletin, and for those who desire to install the system, the 

 Bureau of Markets has provided printer's copy of the several forms for 

 free distribution. A list of firms by whom the forms are published and 

 carried in stock will be supplied on request. All ginneries installing 

 this system of accounts may refer to this Bureau any question 

 regarding its installation or operation. 



DESCRIPTION AND USE OF THE FORMS. 1 



The following forms comprise the system of accounting for cotton 

 ginneries: 2 



Form 2. The ginning ticket and register. 

 Form 3. The ginning ledger 

 Form 5. The cash journal. 



In addition to the above, the following forms are described and 

 illustrated, as they will be of material assistance in keeping accurate 

 records of all items of importance : 



Form 1. The bale tag. 

 Form 4. The cash receipt. 



THE BALE TAG— FORM 1.3 



The bale tag is fully described in United States Department of 

 Agriculture Bulletin No. 520, "A. System of Accounts for Cotton 

 Warehouses," as follows: 



Various methods are in use in cotton warehouses for the identification of the bales, 

 but by far the most successful, and the one most generally used, is that of the num- 

 bered tag, supplemented by a record of the owner's private mark. Form 1 shows a 



1 Further discussion of the operation cf the forms will be found on p. 14. 



2 Sample copies of these forms will be furnished to ginners on request. 



3 See page 42. 



