BULLETIN 225, U. S. DEPARTMENT OF AGRICULTURE. 



FORM 4. 



The Invoice. 



THE EUREKA PRODUCE EXCHANGE, INC., 



producer's agency for 



Berries, Potatoes, Apples, Pears, Peaches, Grapes, Melons, Cantaloupes, Etc. 



Terms: Strictly cash. All goods sold f. o. b. our shipping points. 



General Offices, 

 Aurora, Del. , June 8, 1914. 

 Sold to H. C. Cannon & Co., 



Pittsburg, Pa. 



180 Crates Strawberries (Gandy) @ $2.85 $513. 00 



70 " " @$1.85 129.50 



Refrigeration 25. 00 



667. 50 

 Car, P. R. R. 105539. 

 Routed Penna. 



THE CAR ENVELOPE. 



All papers relating to the same shipment are filed in a car envelope 

 (Form 5). This includes the original growers' receipts, duplicate 

 invoice, triplicate bill of lading, manifest, portion of bulletin, copies 

 of telegrams and correspondence, and all papers and data relating 

 to the shipment. On the envelope are shown the name of the ship- 

 ping station, date, shipment number, car initials and number, date 

 of invoice, name of consignee, destination, routing, diversion, second 

 destination, new routing, amount of refrigeration (initial icing, where 

 charges do not follow the car) and date on which paid, contents, 

 broker's name, date of draft, amount of draft, or amount of invoice 

 (if on open account), and remarks. It bears on its face a full record 

 of the shipment and contains all papers supporting these figures. 



The envelope is placed in the "unpaid file" until remittance is 

 received, when it is taken from this file and the amount of the remit- 

 tance, date, and cash-book page is shown thereon under "credits." x 

 Entry is then made in the cash book showing the name of the remitter, 

 shipment and car number, and the amount of the remittance, which 

 is extended in the fruit column. The entry recording the receipt 

 of cash is the initial record of the shipment entering the books of 

 account, the envelope and papers contained serving as a memorandum 

 record up to this time. 



After this the envelope is stamped "Paid," and the amounts of 

 commission, brokerage, icing, etc., are entered thereon under 

 "debits." The difference between the amount received and the 

 charges against the shipment is the "balance due growers," which 

 is also shown under "debits." 



1 The use of the words " debit" and "credit" in this connection is arbitrary. The returns received from 

 the shipments are called credits and the charges against these receipts are called debits, the balance repre- 

 senting the amount standing to the growers' credit. 



