SYSTEM OF ACCOUNTING FOE COOPEKATIVE ASSOCIATIONS. 25 



balances would furnish. A further discussion of this subject and the 

 necessity therefor will be found in U. S. Department of Agriculture 

 Bulletin No. 178, "Cooperative Organization Business Methods." 



BINDERS. 



Of the three forms — journal, cash receipts, and cash disburse- 

 ments — that of the journal is the largest, measuring 16 (binding side) 

 by 14 inches. The other two forms measure 16 by 13 inches and 16 

 by 13 1 inches, respectively. All of these forms therefore fit in a 16 

 by 14 inch stock form of binder. There are many different makes of 

 sectional post binders on the market, both end and top locking, the 

 price of these ranging from $3 to $9, according to the binding. Sec- 

 tional post transfer binders in full canvas without the lock but with 

 knurled nuts to fasten the binder cost from $2 to $4. These binders 

 are made with three-eighths inch, also five-sixteenths inch posts, 

 which are llf inches from center to center. 



CONCLUSION. 



Cooperative organizations desiring to install this system can pro- 

 cure printers' copies of the accounting forms upon request to the 

 Chief of the Office of Markets and Rural Organization. The office 

 will be glad to give whatever information is desired for the installa- 

 tion and operation of the system. In fact, it is desired to make this 

 branch of the work as specifically helpful as possible in solving the 

 many accounting problems of cooperative and farmers' organiza- 

 tions marketing agricultural products, and to aid in introducing the 

 most modern methods of accounting, auditing, financing, and busi- 

 ness practices. In this way it is hoped that help will be given to 

 these organizations which will bring them to their highest efficiency 

 in the marketing and distribution of farm products. 



All correspondence should be addressed to the Chief, Office of 

 Markets and Rural Organization, U. S. Department of Agriculture. 



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