UNITED STATES DEPARTMENT OF AGRICULTURE 

 BULLETIN No. 225 



Contribution from the Office of Markets and Rural Organization 

 CHARLES J. BRAND, Chief 



Washington, D. C. 



May 7, 1915 



A SYSTEM OF ACCOUNTING FOR 

 COOPERATIVE FRUIT ASSOCIATIONS 



By 



G. A. NAHSTOLL, Assistant in Cooperative 



Organization Accounting 



and W. H. KERR, Investigator in Market Business Practice 



CONTENTS 



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 



Page 



Second Method 23 



Cash Disbursements 24 



Express Shipments 24 



Trial Balance 24 



Binders 25 



Conclusion 25 



WASHINGTON 



GOVERNMENT PRINTING OFFICE 



1915 



