4 BULLETIN 178^ U. S. DEPAETMENT OF AGEICUlTUBE. 



the quickest and most efficient method of returning to the grower the 

 proceeds of his product. It must provide for a record which not 

 only will show ever}^ detail, but which is so arranged as to allow 

 instant reference. ■ . 



Many cooperative organizations have adopted the system of pool- 

 ing, which necessitates the prorating of returns on like grades of 

 fruit and produce. The record of this pool should therefore be clear 

 as to time, shipments covered, and average prices obtained, so that 

 any discrimination can be shown quickh^ 



Auxiliary accounts, whether of money or items, should be checked 

 in the same manner as those of the financial system. To be of any 

 useful purpose these records must be absolutely accurate. 



NO TWO ORGANIZATIONS EXACTLY ALIKE. 



No two organizations in the United States Avork under exactly the 

 same conditions. Plans of organization, methods of selling, varie- 

 ties of products, local conditions, and various other things which 

 affect the accounting will be different for each organization. Hence 

 it is necessary for the manager to see that any forms or systems se- 

 lected are best fitted to conduct his particular business, for every or- 

 ganization will have some peculiarities of its own, which wiU re- 

 quire the working out of a method best adapted for keeping the rec- 

 ord of such transactions. 



No cut-and-dried S3'stem of forms is ideal for any organization, 

 3'et the adding of a column here and there, or some slight change, 

 will often adapt a form to the particular requirements of a lousiness. 



Small organizations often adopt bodily the forms of other, perhaps 

 larger, organizations, working under an entirely different plan, thus 

 providing themselves with forms not at all suited to their needs. 



ACCOUNTING FORMS. 



In the preparation of forms great care should be exercised to in- 

 clude only that which is necessary. Great saving of labor is effected 

 by the use of columnar books. However, to add column after column 

 to any particular book for accounts to which there would be but few 

 entries monthlj^ would only inake the book cumbersome and serve to 

 offset some of the advantages to be derived from the use of columnar 

 books. 



Forms of statements showing returns or ledger accounts of 

 growers should be so headed and constructed as to be perfectly plain 

 and intelligible at first glance. They should be headed in such a way 

 that growers will know their use immediately, as, for instance, 

 " Grower's receipt," " Statement of returns for fruit shipped by 



