COOPEEATIVE OEGANIZATIOX BUSINESS METHODS. 5 



."' *' Statement of gro-^-er's ledger account." Also columns 



should be headed " Charges," '' Credits," and balances should be 

 designated as ''" Balance due grower," " Balance clue exchange." 



LABOR-SAVING DEVICES. 



There is often a mistaken idea of economy in regard to any ex- 

 penditure for the installation of an up-to-date accounting system, 

 the einplo3"ment of competent help, and the introduction of various 

 labor-saving devices. The cost of an adding machine or calculating 

 machine may seem large, but may save its original cost b}' the elimi- 

 nation of extra help during the first 3^ear, providing the volume of 

 business is sufficient to make its use economical. Columnar develop- 

 ment, loose-leaf systems, card systems, the carbon copy, have all 

 lessened the routine of the bookkeeper and made modern bookkeep- 

 ing both possible and economical. 



The use of loose-leaf systems will be found of advantage, as this 

 method permits the elimination of dead accounts and the division of 

 labor as the accounting work increases during the heavy shipjDing 

 season. The use of carbon copies has made it possible to do away 

 ■with many duplicate entries of the same information. There are 

 nui^ierous devices for reducing the cost of accounting, each of which 

 serves its particular purpose, and any one of which may be admirably 

 adapted for specific purposes in an office. 



THE OFFICE MANAGER. 



The office of every cooperative organization must be modeled 

 according to the prevailing conditions of the business, and it is 

 necessary to place the office work in charge of a person fidly com- 

 petent and trained to cope with these conditions, thus relieving the 

 general manager of the necessity of handling details. 



The time of the general manager is valuable to the l)usiness in 

 outlining the large mattei's of policy and directing all the forces 

 that make for a larger and better concern. He should not be ex- 

 pected to give time to office details when the volume of business is 

 sufficiently large to rerjuire as his right-hand man an efficient office 

 manager, one who can successfidly cai'i'v on the work connected with 

 the records. 



'I'lic oflice manager should be an accountant, and it is preferable 

 that he be thoroughly familial' with the tyjx; of the oi-gani/ation 

 the office of which he is to dii-ect. This knowledge is the first essen- 

 tial toward making it possible for him to di)-ect others, to give them 

 Jin understanding of the organi /-at ion's business ]K)lici('s, and to 

 \u'('\) the office foi-cc in harmony with theses policies. Tn the smaller 

 oig;irii/.at ions tlic ciitir-*- foicc consisls »d" bu< ou'' iinui. Here, as 



