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



FORM 8. 



CASH DISBURSEMENTS. 



Date. 



Name. 



Items. 



L.F. 



Check 

 No. 



Fruit. 

 1 



Check 

 No. 



Sun- 

 dries. 



1914. 

 June 25 



26 

 27 



28 



29 

 30 



30 



Fruit Statements . 



S. B. Larkin & Co 



A. B. Dickson 



Fruit Statements. 



Eastern Ice Co 



Buston & Co 



Fruit Statements. 



Brought forward . 

 Car PRR T,,-^ 



Invoice 5/28 



Cartage 



Car L. V. ^y^. 



Icing PRR_j- 5 Htt- 

 O/c on car T&fl ^ 



Fruit P & L 



CarPRR„Hr*--- 



4007 

 to 4018 



4019 

 to 4022 



4023 

 to 4031 



2, 840. 58 

 610. 38 



416. 30 



326. 40 



20043 

 4 



Fruit 



Sundries . 



4, 193. 66 

 436. 52 



Cash balance. 



4, 630. 18 

 451. 67 



5, 081. 85 



326.42 



76.80 

 3.00 



25.00 

 5.30 



436. 52 



1. Fruit. DebitFruit account with the total of this column. 



2. Sundries. Items appearing in this column are posted in detail to the debit of the respective accounts. 



THE ACCOUNT SALES. 



Each car lot is usually made up of the combined deliveries of several 

 growers. In order to keep a full and complete record of the distribu- 

 tion of the proceeds among the shippers, the extensions are made on 

 the manifest where a column has been provided for that purpose. 

 The amount received for the shipment less charges, such as brokerage, 

 icing, etc. (except commission), represents the proceeds received by 

 the association. In writing up the account sales, it is desirable to 

 show to the grower the amount received for the shipment and the 

 deduction made by the association for its commission. For conven- 

 ience in writing them up, therefore, the extensions are made on the 

 above basis instead of on a basis of actual net to be paid the grower. 



The account sales (Form 9) are written up in duplicate from the 

 manifests after the extensions have been made. When these are 

 completed, the gross amounts, commission and net amounts are 

 totaled in order to prove the work and to establish the agreement of 

 the total of the net amounts due growers, as shown by the account 

 sales, with the balance due growers appearing on the envelope. 

 Checks are then written for the net amounts shown on the account 

 sales, and these are totaled in order to prove the accuracy of the work. 

 This total is also used for the entry on the cash book as explained 

 under "Cash Disbursements," page 13. The original account sales 

 are mailed out with the checks, and the duplicates are filed in a 

 vertical correspondence file containing a separate folder for each 

 grower. These folders are arranged in alphabetical order. 



