ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 15 
each grade and size group. ‘The total number of boxes of each grade 
shipped out, as shown on the pool sheet, should be compared with 
the total number of boxes received as recorded on the uniform- 
account sales. If the reconcilement forms are not used, the uniform 
account sales can be written up directly from the register of receipts. 
In order to preserve a record of the totals of the number of boxes 
in each grade and size grouping, and later of the totals of the exten- 
sions made on the account sales, a statement of these totals is made 
on a special sheet. A copy of this sheet should precede the account 
sales written up for each variety, and it is well to attach to it the 
adding-machine listings showing the detail of the above amounts. - 
Inasmuch as but few of these sheets will be necessary, no special form 
has been devised, but a copy of the account sales form can be used 
. for this purpose. 
After the average prices have been obtained from the pools they 
are placed opposite the respective numbers of boxes on the account 
and the extensions are made and totaled. Proof of the accuracy of 
the work should be established by comparing the grand total of the 
extensions made on the account sales with the extensions of the 
total number of boxes in each grade and size group at the average 
prices as shown on the recapitulation sheet. 
When the account sales have been completed, a listing of their 
numbers and the amounts to be credited to the growers’ accounts is 
made on a journal voucher and an entry is passed as follows: Debit— 
fruit returns; credit—warehouse revenue, labeling revenue, inspec- 
tion revenue, sundry growers’ accounts; debit or credit overage 
and underage account with the overage or underage in the above 
calculations. 
Space has been provided on the pool sheet for recording the above 
journal entry in order that the distribution of the pool may be shown 
_ in complete form. 
At the end of the season for selling supplies all debit balances 
appearing in the mercantile ledger are transferred to the respective 
accounts in the fruit ledger. Even prior to the closing out of the 
mercantile ledger balances into the fruit ledger, all charges, other 
than for supplies, and which are directly deductible from the returns 
of the fruit, are posted to the fruit ledger. Among such items are 
included charges for packing and hauling, for advances, and for in- 
vestment purposes, as payments on membership fees or subscriptions 
to capital stock. 
The net amounts shown on the account sales are credited to the 
respective growers’ accounts in the fruit ledger, and checks are sent 
to the growers to cover the credit balances. 
