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BULLETIN 362, U. S. DEPARTMENT OP AGRICULTURE. 



tern. If the information thus obtained is made available to the 

 stockholders and other interested parties, and they are thereby- 

 assured that the business of the elevator is being handled in a com- 

 petent manner and that details and statistics regarding it can be 

 furnished at any time, it will tend to strengthen the financial position 

 of the company with those who extend credit to elevators during the 

 season of crop movements. 



In some of the forms that follow, sample entries are inserted in italics. These 

 entries do not represent actual transactions; they are given merely to show how the 

 forms are to be used. 



