A SURVEY OF TYPICAL COOPERATIVE STORES. 5 



VIII. Accounting and business inethods: 



93. When was system adopted: ; 94. Satisfactory: (20) Yes; 9.5. 



Defects: ; 96. Double entry: (36) Yes; 97. How often is trial 



balance taken: (36) Monthly; 98. Is total cash deposited daily: 

 (28) No; 99. Sales slips used: (42) Yes; 100. Are trading coupons 

 used: (27) No; 101. Is duplicating billing ledger used: (32) No; 102. 

 Are cost accounts kept by departments: (34) No; 103. System of 



filing sales slips : 



IX. Reports and auditing: 



104. Manager's report: (20) Monthly; 105. Contents: ; 106. Form: 



; 107. When is report presented : ; 108. Are audits made reg- 

 ularly: (34) Yes; 109. How often: (11) Monthly; 110. By com- 

 mittee: (21) Yes; 111. Cost: ; 112. By professional auditor: 



(26) No; 113. Cost: (15) $56; 114. Auditor's report includes: ; 



115. Are members competent: (27) No. 

 X. Mechanical equipment: 



116. Cash register: (39) Yes; 117. Customers' account file: (23) No — 

 (20) Yes; 118. Typewriter (25) Yes; 119. Adding machine: (24) 

 Yes; 120. Filing equipment: (29) Yes; 121. Overhead carrier: (34) 

 No; 122. Check protector: (26) No; 123. Mimeograph: (39) No; 



124. Addressograph : (41) No; 125. Other equipment: 



XI. Business forms: 



126. Constitution and by-laws : ; 127. Annual report : ; 128. 



Stock certificate : ; 129. Membership certificate : ; 130. 



Membership register ; ; 131. Stock ledger : ; 132. Purchase 



requisition : ; 133. Order for goods : ; 134. Settlement memo- 

 randum : ; 135. Duplicating sales slip : ; 136. Triplicating 



sales slip : ; 137. Customers' ledger : ; 138. Billing ledger : 



; 139. Credit memorandum : ; 140. Credit rating blank : 



; 141. Cash sales ticket : ; 142. Business summary : ; 



143. Cash receipts distribution : ; 144. Cash payments distribu- 

 tion : ; 145. Check, ordinary form : ; 146. Voucher check : 



; 147. Double entry ledger : ; 148. Journal : ; 149. Pur- 

 chase register : ; 150. Sales register : 



XII. Comments on accounting system,: 



XIII. Resources: 



151. Cash: (46) $2,074.78; 152. Merchjandise inventories: (46) 

 $18,049.41; 153. Equipment: (48) $1,640.21; 154. Accounts receiv- 

 able: (46) $7,386.05; 155. Bills receivable: (46) $2,070.76; 156. 

 Real estate: (46) $3,5.50.54; 157. Miscellaneous! (46) $2,092.58; 

 158. Total: (46) $26,864.33. 



XIV. LiaMlties: 



159. Capital stock: (46) $15,947.67; 160. Accounts payable: (46) 

 $5,056.09; 161. Bills payable: (46) $5,151.87; 162. Surplus: (46) 

 $4,353.10; 163. Undivided profits: (46) $5,182.74; 164. Unpaid divi- 

 dends: (46) $192.28; Miscellaneous:! (46) $980.58; 166. Total: (46) 

 $36,864.33. 



1 Miscellaneous includes such items as interest, prepaid insurance, prepaid rent, and 

 unpaid labor. 



