un STATES DEPARTMENT OF AGRICULTURE 
Contribution from the Bureau of Markets, 
CHARLES J. BRAND, Chief. 
Washington, D.C. Vv February 27, 1918 
A SYSTEM OF ACCOUNTING FOR FRUIT SHIPPING 
By G. A. Naustott and Jonn R. Humpnrey, Investigators in Market Business 
Practice 
CONTENTS. 
Page. Page 
Har OH eMOFE. er tar sine) sek Sa NS oP Ae as 15. 1») Costistatemients? 22! (erie. 2. 33332 Js i3$ 25 
PS GUKKCC PIN freee ono a nc Ss 055525 ns seen an 2) |) Monthly statements: 3-740 .25 6 ascseeice acc 27 
MECC MMIpIMeM ees. <2 os 22526 -6 o2 cna cee tose Zin Closineithe books tess sss. m.cs aocise cctaese cs 28 
Description of the system..........-.-..---- 3. || Hinancialistatements--2 2-25-42 Lk oe oe 29 
Method of operating the system-..-.-.......- 1s |e Hilinephe recordset sos go_22 se ee ee chee eee 30 
DAG URC EG se 2 eee eee 18 
INTRODUCTION. 
A study of the accounting systems in use in fruit shipping organi- 
zations in the West and Pacific Northwest has disclosed a wide varia- 
tion in methods and forms, for the detail of the accounting procedure 
has been allowed to be affected greatly by the varying plans of 
organization, kind of products handled, and local conditions generally. 
In standardizing accounting forms and procedure, it was deemed 
advisable to confine all efforts to devismg a system for use in local 
or assembling associations which market their output through a sell- 
ing agent and which may or may not operate community packing- 
houses. Minor modifications of the system and the introduction of 
other forms may be found advisable in adapting the system to the 
requirements of associations acting in the dual capacity of assembling 
and selling organizations, in which case it may be found necessary to 
provide a record for the segregation of the sale of the fruit by dis- 
tricts. Since there is a wide variation among organizations in this 
particular, and since local conditions govern the matter, no attempt 
has been made to cover this point. 
Note.—This bulletin should be of interest to all fruit shipping organizations and particularly to those 
operating under the procedure which now exists in the Pacific Northwest. 
1J. H. Conn, assistant in Market Business Practice, was actively associated in the devising of the 
forms and the experimental operation of the system. 
5896°—18—Bull. 590—1 
