UNITED STATES DEPARTMENT OF AGRICULTURE 

 BULLETIN No. 362 



Contribution from the Office of Markets and Rural Organization 

 CHARLES J. BRAND, Chief 



Washington, D. C. 



May 6, 1916 



A SYSTEM OF ACCOUNTS FOR 

 PRIMARY GRAIN ELEVATORS 



By 



JOHN R. HUMPHREY, Assistant in Market Business Practice 

 and W. H. KERR, Investigator in Market Business Practice 



CONTENTS 



Introduction 



Types of Elevator Accounting Systems 



Office Equipment 



Taking an Inventory 



Auditing the Books 



Hedging 



Insurance of Elevators ....... 



Page 

 1 

 2 

 2 

 3 

 3 

 4 

 4 



Page 

 Description of the Office of Markets and 

 Rural Organization Grain Elevator Ac- 

 counting System 4 



Instructions for Operating the System . 8 



Conclusion 19 



Blank Forms Nos.l to. 15, following . . 20 



WASmNGTON 



GOVERNMENT PRINTING OFFICE 



1916 



amsm 



