SYSTEM OF ACCOUNTING FOE COOPERATIVE ASSOCIATIONS. 9 



A journal entry is next passed as follows: 



Dr. Fruit. 



Cr. Commission. 



Icing (credit party furnishing initial ice). 

 Brokerage (credit broker). 



Letters of remittance, account sales from commission houses, 

 requests for allowances and correspondence relating thereto are all 

 filed in the envelope. This envelope is a very satisfactory record 

 to place before a grower in case he desires further information regard- 

 ing one of his shipments, and is also a complete and comprehensive 

 record for the auditor. 



FORM 5. 



The Car Envelope. 



Station F ™ n 

 Shipment No. 



kford Date June s > 191 ^ 







49 







Car Initial 



PRE No. 106689 







Bill Rent 



$18/14 









Q 



H 



< 

 ft 



i-i 



05 



i-l 



w 

 H 



= 





Consignee 



H. C. Cannon & Co., 





Destination 



Pittsburgh, Pa. 





"Routing 



Penna. 





Diverted to 









Routing 



Refrigeration 

 Contents 



25.00 



Paid 















10 XXX X 25 XXX 15 XX Parson 



10 XXXX Climax 10 XXXX Helen Davis 



Sold hy 



Date Draft 



Amt. Invoice 



Amt. Draft 667.50 









Remarks 



Excellent stock 





















Date Paid. 



C. B. 



Credits. 





Jnl. 



Debits. 



6/25 



n 



667. 50 



Commission 



15 



32.12 























15 



25 





































610.38 



Total 







Total 





667. 50 





667.50 















