16 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE. 
PRBHPARATION OF SCHEDULE OF ADVANCES TO GROWERS. 
The schedule of advances on fruit to growers (Form 25) is designed 
for both equalizing and variety advances. In the preparation of the 
schedule, a listing is made of the names of the growers and the debit 
balances owing by them. For the ‘‘equalizing”’ advance, the num- 
ber of boxes on which the advance is to be computed is shown in the 
column under that heading, and extensions are made in the adjoining 
column on the basis of the average rate per box. The amount of 
the advance over the debit balance is then ascertained and listed. 
If an overdraft exists, the fact is noted in the column provided for 
that purpose. 
The ruling for the variety advances segregates the extra-fancy and 
fancy grades and provision has been made for two groups of varieties 
taking different rates of advances. Columns have been provided for 
displaying the amounts applied on notes due the organization by the 
growers and for the checks issued in partial or full payment of crop 
orders and mortgages. The amounts for which the checks are issued 
to the growers are shown in the ‘‘Amount of check’’ column and the 
check numbers are placed in the adjoining column. As soon as the 
work is completed a journal entry is made as follows: Debit—sun- 
dry growers’ accounts; credit—bank withdrawals for the amount 
of the checks issued to growers and applied on crop orders and mort- 
gages, bills receivable for the amounts applied on the growers’ notes. 
Posting is made from the schedule to the growers’ accounts in the 
fruit ledger and to the credit of the bills receivable account in the 
general ledger. Great care should be exercised that indorsement of 
the amounts applied on the notes is made on the backs of those docu- 
ments and in the bills receivable record, and that proper notation of 
the amounts paid on crop orders and mortgages is made in the record 
of orders on account (Form 24). 
LABOR RECORDS. 
The labor distribution sheets are arranged to accommodate the pay- 
ment of the pay roll at semimonthly intervals. The foremen of the 
packing house and the warehouse fill out the labor distribution sheets 
(Form 28) and the totals as shown thereon are transferred to the pay 
roll (Form 29). 
On the reverse side of the sheet the segregation of the labor costs 
is made, which is used as the basis for the entry in the cash journal 
as follows: Debit, various packing-house and warehouse expense ac- 
counts affected. Credit, bank withdrawals. 
It is not necessary to transcribe the checks into the cash journal 
in detail, but the entry is made in that book in total. The canceled 
checks are checked off on the pay roll. 
