26 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE. 
the business, as such a statement could be obtained only through an 
inventory of the supplies on hand, by taking into consideration the 
revenue accrued on unclosed pools, and by a ‘‘closing of the books”’ 
"in the regular way. A report of this kind would, however, present 
to the directors many matters in which they are greatly interested. 
TRIAL BALANCE OF THE GENERAL LEDGER. 
A copy of the monthly trial balance of the general ledger should 
be included in the report. While the trial balance constitutes 
nothing more than a transcript of the balances appearing on the 
ledger accounts, considerable information can be gleaned from it. 
It is important that attention be called to the necessity of taking 
a monthly trial balance, inasmuch as there seems to be a disposition 
on the part of many bookkeepers to allow this matter to go unheeded. 
While the amount of the transactions per month when averaged 
over the 12 months of the year seems relatively small, the business 
of shipping fruit is a seasonal one and the total monthly business 
during the active months is proportionately large. The manager 
should insist that a balance of the accounts be secured not later 
than the second day of the following month. By posting at frequent 
intervals during the month, the amount of posting to be done at the 
end will comprise merely the closing entries and columnar totals of the 
books of original entry. 
RECEIPTS AND DISBURSEMENTS OF CASH. 
A segregation of the receipts of cash for the month can easily be 
made from the cashbook, giving the total amounts received from the 
following sources: Fruit sales; cash sales of supplies; railroad claims; 
growers’ accounts; accounts receivable (other than growers); mis- 
cellaneous. 
Asegregation of the disbursements of cash to show the total amounts 
paid out: To growers; for supplies; accounts payable; expense—gen- 
eral, packing-house, warehouse; miscellaneous. 
A further division of the items grouped as miscellaneous under 
both receipts and disbursements of cash can be made if the amounts 
warrant and the information is desired. 
