ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 
MONTHLY STATEMENTS. 
STATEMENT OF SALES. 
27 
To show the movement of supplies for the month the record of the 
sales can be shown in the following manner: 
Record of 
Item. 
Gross sales 
sales. 
| To 
growers. 
To other 
customers. 
Cash 
sales. 
Total. 
STATEMENT OF INDEBTEDNESS. 
A statement of the indebtedness, segregated as to amounts due on 
notes and on open account, will be found of value in order to con- 
sider intelligently the proper financing of the business. 
Indebtedness. 
Item. 
Amount. Date due. 
Notes payable in favor of— 
EXPENSES ITEMIZED. 
Supplementing the information given in the statements of the dis- 
bursements of cash, in which the general, packing, and warehousing 
expenses appear in totals, a segregation of the same can be shown 
according to the accounts recommended in the paragraph entitled 
““Expense accounts” on page 22. 
RECORD OF SHIPMENTS. 
Number of cars shipped during month To date ———. 
Number of cars on which money has been received during month 
Total amount 
Pools closed, date ———-. Average prices 
