UNITED STATES DEPARTMENT OF AGRICULTURE 

 BULLETIN No. 178 



Contribution from the Office of Markets and Rural Oreanization 

 CHARLES J. BRAND, Chief 



Washington, D. C. 



March 1, 1915 



COOPERATIVE ORGANIZATION 

 BUSINESS METHODS 



By 



W. H. KERR, Investigator in Market Business Practice, and 



G. A. NAHSTOLL, Assistant in Cooperative Organization 



Accounting 



Introduction . . . 

 Systems of Accounts 

 Accounting Forms . 

 The Office Manager 

 Office Employees . 

 The Secretary . . 

 Records of Meetings 

 Treasurer . . . 

 Surety Bonds . . 

 Filing Systems . . 



CONTENTS 



1 



2 



4 



5 



6 



7 



7 



8 



8 



9 



Safegoarding the Cash 10 



Page 



The Expense Account 12 



Reserve for Depreciation 13 



Dividends 14 



Trial-Balance Bool{ 15 



Surplus 16 



Preparation of Annual Statements . . 17 



Auditing 18 



Conclusion 20 



Summary 20 



Bibliography 23 



WASHINGTON 

 GOVERNMENT PRINTING OFFICE 



luir. 



