30 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE. 
A statement of revenue and expenditure is made up to show the 
revenue accruing to the business during the season and the expendi- . 
tures which are chargeable against it: 
Statement of revenue and expenditure. 
REVENUE. 
Protition supplies eet. thee science pee ete tree Rete oe oem rans 
Prom: WATeHOURC OPErAblOBs: =.=... sc eeeeos eee emer pears acre 
Krom: packine-houseoperations: V2): 50 2tes-2 nto stink 
Interest ont preharvestdoans.222(05. Sis Aes. Se Pee ae 
Received,on claims not apportioned): —5-----2.+ -.-.-b5 -e eee. a- eee 
POtAle re Vem eas se ees 2S sale rete ean tis eke eaten ee Eee ye ae es 
Imterestion loansascceete = fas. Boia. hs eee ea ia Sp a de eee 
Expense: General (segregated as recommended in the 
paragraph under the caption ‘‘Expense accounts,’’ 
FILING THE RECORDS. 
The selection of a system for filing the records of the business 
should have close attention so that the various records will be readily 
accessible. After the system is once adopted it should be adhered to 
strictly and the auxiliary records should be filed daily, or as often as 
they are entered in the books. Most of the forms in this system are 
loose leaf and are filed in binders. The charge tickets (Form 1), the 
journal vouchers (Form 27), and the checks (Form 30) are filed in 
numerical order. The truck tickets (Form 8), the loose-fruit receipts - 
(Form 9), and the packed-fruit receipts (Form 11), are filed in a 
card file under the names of the growers in alphabetical order. The 
loading instructions (Form 14), the inspection reports (Form 16), 
the car reports (Form 17), the triplicate bills of lading, and all 
correspondence and memoranda pertaming to the shipments, are 
filed in the “‘car folders.” For this purpose one unit of a vertical 
correspondence file can be used, a separate folder bemg devoted to 
the papers of each car. The tabs of the folders should show both 
the file numbers and the car numbers to facilitate reference. 
