ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. dee 
THE BILLS RECEIVABLE AND BILLS PAYABLE RECORD. 
The bills receivable and bills payable record is used as a subsidiary 
record showing the date, name of drawer, name of drawee, due date, 
rate of interest, amount and remarks. The bills receivable and bills 
payable accounts in the general ledger are the controlling accounts 
and the total of the items appearing in the note record, as owed or 
owing, must agree with the balance appearing on the above corres- 
ponding accounts. A number of standard forms of note records are 
now on the market which can be adapted to the requirements of ship- 
ping organizations. space 
The usual form of commercial checks are used, and these should be 
numbered and bound in pads. Entry should be made in the journal 
direct before the check is written. Many bookkeepers have acquired 
the habit of registering the checks drawn on check stubs or small 
check registers, allowing the entry in the journal to await their con- 
venience. This is merely a duplication of work and moreover means 
additional labor in accounting for the payment, when the details of 
the transactions have been forgotten. 
THE LABOR DISTRIBUTION SHEET. 
In order to arrive at an accurate segregation of labor costs in both 
the packing house and the warehouse, it is advisable to place in the 
hands of the foreman a daily record upon which this segregation is 
to be made. The labor distribution sheet (Form 28) serves as a time 
book and as a means of segregating the labor costs. 
THE PAY ROLL. 
The pay roll (Form 29), both from the standpoint of a voucher for 
the distribution of cash, and as a record of the segregation of labor 
costs, is a sheet of considerable importance. This sheet is written up 
from the labor distribution sheets, after they have been approved by 
the foreman of the packing house and of the warehouse. It is advis- 
able to secure the signatures of the payees on the pay roll as an ac- 
knowledgment of the receipt of the checks. If it is desired, the cover 
of the binder can be bound so as to fold back, exposing to view the 
pay roll number, check number, and the column for signature of the 
employees. 
METHOD OF OPERATING THE SYSTEM. 
THE RECORDING OF THE PURCHASES AND SALES OF SUPPLIES. 
The purchases of supplies are recorded on the journal vouchers, to 
which are attached, the invoices as evidence for incurring the liability. 
Owing to the limited number of accounts payable necessary, a separate 
account is opened with each creditor. Small monthly accounts, 
covering expenses, such as telephone, telegraph, electric light and 
