12 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE. 
power bills, need not be recorded as accounts payable, but can be 
treated as cash items. 
Entry is made from the journal vouchers to the cash journal and 
the items are extended in the proper columns. A special column 
has been provided for merchandise, as the commodities grouped 
under this caption will be bought at frequent intervals. 
The sales of supplies to growers are recorded on the charge tickets 
(Form 1). After the numbers of the tickets are checked to ascertain 
that all are accounted for, the prices, extensions, and footings are 
audited and the tickets are placed in alphabetical order and re- 
numbered. A listing is then made of the new numbers of the tickets 
and the segregation of the items on a journal voucher, which becomes 
the basis for a journal entry, debiting sundry growers’ accounts and 
crediting boxes, spray, or whatever sales accounts are affected in 
totals. Posting is made direct from the charge tickets to the accounts 
in the mercantile ledger, the ticket numbers being used as reference to 
the files. At the close of the month the balances appearing on. the 
accounts are forwarded to new sheets for the succeeding month and 
the statements are sent to the growers. In this way the members can 
be provided with monthly detailed statements of their accounts with 
the organization. 
When. boxes, paper, and nails are transferred from stock to the 
packing house to be used there in packing the fruit, a memorandum of 
the transfer should be made by the warehouseman to serve as a basis 
for a journal entry, charging the packing-house account and crediting 
the proper supply accounts. The price set upon such transfers should 
be cost plus a reasonable charge for handling. 
RECORDING OF CROP ESTIMATES. 
Posting is made from the crop estimates (Form 6) to the left-hand 
page of the register (Form 7), under the caption “ Estimates,’’ show- 
ing the number of boxes of a given variety of fruit which it is esti- 
mated will be produced by the members during the season. The 
footing of the estimate column, less a reasonable allowance to safe- 
guard against overselling, gives the approximate total of the number 
of boxes of a particular variety to be marketed. A percentage key 
of grades and sizes, based upon the experience of previous years and 
the condition of the current year, is applied to the total number of 
boxes estimated, segregating each variety into grades and size groups. 
The results are extended in the ‘‘unsold balances”? columns. 
The right-hand side of the book comprises a listing of the orders 
accepted and of the shipments tramped. ‘The excess of the tonnage 
estimated over that already disposed of represents the approximate 
remainder still on hand and unsold. 
