UNITED STATES DEPARTMENT OF AGRICULTURE 

 BULLETIN No. 394 



Contribution from Office of Markets and fioral Organization 

 CHARLES J. BRAND. Chief 



Washington, D. C. 



November 3, 1916 



A SURVEY OF 



TYPICAL COOPERATIVE STORES 



IN THE UNITED STATES 



By 



J. A. BEXELL, Dean, School of Commerce, Oregon Agricultural €k>llege; 

 HECTOR MACPHERSON, Director, Bureau of Markets, Ore- 

 gon Agricultural College; and W. H. KERR, Investigator 

 in Market Business Practice, Office of Markets 

 and Rural Organization, United States 

 Department of Agriculture 



CONTENTS 



Purpose, Scope, and Method of the 



Survey 



Origin of the Stores 



General Orgftnbsation .... . 

 Operating ^ganization .... 

 Finance ^Ifm'- ....... 



Credit ^}|f^ 



Purchasing 13 



Pago 



1 



3 

 6 

 8 

 9 

 12 



Selling 14 



Accounting, Reports, and Auditing ... 16 



Equipment 20 



The Balance Sheet 20 



Operating Expenses 21 



Observations and Conclusions .... 26 



Appendix - 30 



WASHINGTON 

 GOVERNMENT PRINTING OFFICE 



1916 



