CONTENTS. 7 



Department Bulletin 224. — A Study op the Preparation of Frozen and 



Dried Eggs in the Producing Section — Continued. Page. 



Glossary 21 



Appendix 22 



Details of experiments in each cooperating house, 1911 and 1912 22 



Tabulated results 64 



Department Bulletin 225.— A System of Accounting for Cooperative 

 Fruit Associations . 



Introduction 1 



Object ■. 2 



Memorandum records 2 



First method 4 



Books and special forms _• 5 



Opening the books." 15 



What accounts to keep 17 



Closing the books 20 



Second method 23 



Cash disbursements 24 



Express shipments 24 



Trial balance ., 24 



Binders ' 25 



Conclusion 25 



