2 BULLETIN 225, U. S. DEPARTMENT OF AGRICULTURE. 



the many accounting problems of the larger organizations and to 

 submit forms to cover their needs. 



Two methods of handling the records of settlements with the grow- 

 ers are shown in this bulletin. The first method, which does not 

 provide for individual ledger accounts with the growers, has been 

 tried out in the offices of the Delaware Produce Exchange at Dover, 

 Del., and the second method, which provides for the use of such 

 accounts, has been used in the offices of the Virginia Fruit Growers 

 (Inc.), of Staunton, Va. The reasons for the change in this particu- 

 lar are set forth fully in the text. 



OBJECT. 



There are a number of different systems now in use in cooperative 

 organizations marketing deciduous fruits and produce, but while 

 these serve as records of the transactions, no provision is made for a 

 proper filing of the papers supporting the figures appearing in the 

 records. Inasmuch as the organization acts in the capacity of an 

 agent for the growers, the accounting system should be. so arranged 

 that the history of each lot of fruit or produce delivered can be 

 easily and quickly traced from the time it is turned over to the 

 organization for shipment until the returns are paid to each grower. 



A system providing for the filing together of all papers pertaining 

 to the same shipment in a separate folder or envelope, where they 

 will be readily accessible for reference, will be found to be much more 

 satisfactory than one in which the necessary data supporting the 

 figures which appear on the books must be procured from a number 

 of different files. The best system of accounts for any business is 

 the one that secures the information desired with the least effort. 

 The aim has been, therefore, to devise the least involved system 

 which will secure the information essential to successful management 

 with absolute accuracy and promptness. 



Wide divergence in accounting needs will be found among the 

 various cooperative marketing organizations. This is particularly 

 true of the various types of organizations handling deciduous fruits 

 and produce. It has been the aim in this bulletin to give a system 

 of accounts which will fill the needs of the smaller cooperative 

 organizations, acting primarily as sales agencies. 



MEMORANDUM RECORDS. 



In the marketing of perishable products it is often found necessary 

 to divert shipments in transit from one consignee to another in the 

 same market or from one market to another, or a car may be for- 

 warded as a "tramp;" that is, it may be billed out subject to the 

 shipper's order and routed in such a manner that it can be diverted 

 easily to one of several markets, wherever it is most probable that a 

 sale will be made. Owing to the perishable nature of the product, 



