ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 3 
OFFICE EQUIPMENT. 
The business of shipping fruit is seasonal, and intense work and 
long hours are the lot of the bookkeepers for a portion of the year. 
The location and equipment of the office, therefore, should receive 
careful attention. Good work can not be accomplished in an ill- 
lighted, poorly ventilated office, or in one so poorly constructed as 
to render adequate heating impossible. Proper equipment will facil- 
itate the office procedure and justify the expenditure in its purchase 
in a relatively short time by the elimination of extra help. The 
equipment should include a fireproof vault, safe, or steel cabinet of 
sufficient size to contain the records of the business, a suitable desk 
for the manager, a flat top desk and a standing desk for the book- 
keeper, a typewriter and desk, a table, correspondence and record 
files, a standard adding and listing machine, a check protector, desk 
trays and clip boards, all of which are necessary and almost indispen- 
sable adjuncts of the modern office. If the size of the organization 
warrants it, the addition of other articles, such as a recording time 
clock, a mimeograph, a calculating machine, and an intercommuni- 
cating telephone system, may be found advisable. 
DESCRIPTION OF THE BUREAU OF MARKETS SYSTEM OF ACCOUNTING 
FOR FRUIT SHIPPING ORGANIZATIONS. 
The following forms and records, grouped in accordance with their 
intended uses, comprise the system: 
Records covering the sale of supplies: 
Form 1. Charge ticket. 
2. Mercantile ledger. 
3. Requisition. 
4. Empty box memorandum. 
5. Box register. 
Records showing the receipt and disposition of the fruit: 
Form 6. Crop estimate. 
7. Estimate and order register. 
8. Truck ticket. 
9. Loose-fruit receipt. 
10. Tally sheet. 
11. Packed-fruit receipt. 
12. Register of receipts. 
13. Reconcilement of receipts. 
14. Loading instructions. 
15. Car checker’s record. 
16. Inspection record. 
17. Car record. 
18. Manifest. 
19. Invoice. 
20. Pool sheet. 
21. Uniform account sales. 
22. Fruit ledger. 
23. Inventory. 
24. Order register. 
25. Schedule of advances to growers. 
