24 



BULLETIN 225, U. S. DEPARTMENT OF AGRICULTURE. 



CASH DISBURSEMENTS. 



Another form of cash disbursements sheet (Form 8a) is here given, 

 showing the ruling when but one set of checks is used. This form 

 can be used as a check register, all checks being entered direct 

 thereon without first being written up in the stub check book. The 

 checks are numbered and put up in pads instead of in the usual stub 

 check-book form, and, as the numbers follow consecutively on the 

 register, each numbered check must be accounted for. 



FORM 8A. 



CASH DISBURSEMENTS. 



Date. 



Name. 



Items. 



Check 



No. 



Amount 

 of check. 



L.F. 



Grow- 

 ers' ac- 

 counts. 



Sun- 

 dries. 





T. C. Lunford 



Amount brought 

 forward. 

 Fr. Sta't. PRR „& 



Expense — Cartage 





3,540.22 



58.00 



60.00 



43.62 



243.80 



3.10 



100.00 



36.80 



1.50 



10.62 



3.56 



80.90 



375.00 





3,200.22 

 405.42 



133.38 



340 00 



1914. 



4,007 

 8 

 9 



10 

 11 

 12 

 13 

 14 

 15 

 16 

 17 

 18 to 21 







W.H. Hinckley 



B. D. Milton 











26 





3 10 



27 





100 00 



30 



N. K. Nelson 



Frt. Sta't. LV ?&? 

 for month — Salaries 



















J. P. Foss 













Pay Roll 



375. 00 











4,557.12 

 342.00 





3,739.02 



818. 10 













4, 899. 12 





EXPRESS SHIPMENTS. 



Small shipments by express, consisting of goods sent out on con- 

 signment, are handled in the same manner as carload shipments, but 

 a separate file is provided for filing the envelopes. Instead of using 

 a different form of envelope for the consignments, the regular form 

 of car envelopes can be used and the words "express consignment" 

 stamped on the face of the envelope so that the two files may be 

 distinguished easily. 



TRIAL BALANCE. 



A trial balance should be taken off the books monthly. This 

 tests the correctness of the postings and demonstrates the agreement 

 of the two sides of the ledger. It also gives the manager and the 

 board of directors a view of the balances appearing on the ledger 

 accounts, which information will be found very valuable in the con- 

 duct of the business. To obtain the same information from the 

 ledger without the aid of such a schedule, the manager would be 

 obliged to page through the ledger, and this method would not 

 afford the comparisons with previous months that the monthly trial 



