14 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE. 
THE RECORD OF GROWERS’ BOXES. 
The record of the sales of boxes or box shooks to tne growers is 
made on the charge tickets (Form 1). The loose-fruit receipt (Form 
9) demonstrates the number of boxes containing loose fruit delivered 
to the packing house, and postings of these items are made to the 
box register (Form 5). The regular shipping boxes are used in 
most districts for picking boxes, and the growers are therefore enti- 
tled to withdraw from the packing house approximately 30 per cent 
of the total number of boxes delivered. The record of the with- 
drawals is made on the box memorandum (Form 4), and these are 
posted to the box register under the heading ‘‘ Withdrawals.” At 
the end of the delivery season the overage or shortage on each grower’s 
box account is ascertained and the respective ledger accounts are 
then charged or credited with the difference. The following journal 
entry is made to carry these items into the financial records: Debit, 
growers’ accounts for overages; credit, growers’ accounts for under- 
ages. Debit or credit, box account for the net amount of with- 
drawals. 
RECORD OF THE SHIPMENTS. 
Upon completion of the loading of a car the loading instructions 
(Form 14), car checker’s report (Form 15), inspection report (Form 
16), and car report (Form.-17), are sent to the office, and the manifest 
(Form 18), invoice (Form 19), and bill of lading are prepared by the 
billing clerk. Whether the shipment is sold outright, tramped, or 
consigned, the record is held in memorandum form until the net 
proceeds of the sale are received. 
THE POOLING RECORDS. 
On the day following the loading of the cars posting is made of the 
totals of the number of boxes of each variety contained in the various 
shipments from the manifest to the respective pool sheets. As the 
remittances for the shipments are received, entries are made in the 
cash journal, debiting cash and crediting fruit sales for the amounts. 
A segregation of the proceeds is then made on the pool sheets to the 
respective pools, opposite the: number of boxes shipped. When all 
the shipments of a given pool have been paid for, the average price 
per box in each grade and size group is ascertained on the basis of a 
differential reflecting the selling experience for the season. The 
average prices thus obtained, less the handling and other charges, 
are used, in making the extensions on the account sales. 
To facilitate the work at the time of closing the pools and as soon 
as the reconcilements of fruit deliveries have been returned by the 
erowers, the uniform-account sales (Form 21) are written up, as to 
the names of the growers, addresses, and the number of boxes of 
