ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 9 
In order to demonstrate on the account sales the net average price 
obtained for each grade and size group, all selling and handling 
charges are deducted before the averages are obtained. Charges for 
packing, hauling the fruit to the warehouse, sinking fund deductions 
for investment purposes, or deductions made as partial payments on 
membership fees, do not affect the net amount obtained for the fruit 
and are therefore charged direct to the growers’ ledger accounts. 
THE FRUIT LEDGER. 
The fruit ledger (Form 22), like the mercantile ledger, is made up 
in the form of a duplicating ledger statement or ‘‘bill and charge 
ledger.” It contains the record of the growers’ accounts during the 
fruit season. The sheet is devised especially for entry of credits 
arising from the sale of the fruit as shown on the account sales. The 
original sheets are used as statements to the growers and are mailed 
at the end of the month or as much oftener as it is deemed advisable. 
THE INVENTORY SHEET. 
For the purpose of conducting a perpetual inventory of the stock 
of fruit on hand in the warehouse, the necessary information can be 
made available daily by adding the total number of boxes received 
into the warehouse to the balance on hand and deducting the total 
of the number of boxes shipped out. ‘The inventory sheet (Form 23) 
is devised for that purpose. 
THE ORDER REGISTER. 
All orders on account which have been accepted by the organiza- 
tion to be filed against the accounts of growers should be recorded 
on Form 24. The register should be held for ready reference when 
advance payments are made to growers and as a check on the work 
of the bookkeeper when returns are being mailed out. 
THE SCHEDULE GF ADVANCES TO GROWERS. 
The net proceeds of the sales of apples and pears are usually poo.ed 
for the entireseason. Owing to the delay in closing the pools by reason. 
of export shipments or unavoidable delays in disposing of the fruit, 
advance payments are made as the receipts from the sales justify. 
As a rule, shipping organizations also make advances to their mem- 
bers at harvest time at a flat rate per box on the basis of the growers’ 
estimates or on the deliveries to the warehouses. These credits are 
not written into the accounts, but a schedule is made up showing the 
debit balances owing on the growers accounts and the amount of 
eredit on which the advances are to be based. 
The schedule of advances to growers (Form 25) is ruled to take 
care of both equalizing and variety advances. 
5896°—18—Bull. 590-2 
