42 BULLETII^ 811, U. S. DEPAKTMENT OF AGRICULTURE. 



installing this s^-stem of accounts may refer to tliis bureau any ques- 

 tion regarding its installation or operation. 



The general plan of the operation of the system as described hereui 

 is set forth in the diagram on this page. The source and progression 

 of entries through the books are indicated by arrows. 



