UNITED STATES DEPARTMENT OF AGRICULTURE 

 BULLETIN No. 236 



Contribution from the Office of Markets and Rural Organization 

 CHARLES J. BRAND, Chief 



Washington, D. C. 



May 1, 1915 



A SYSTEM OF ACCOUNTS FOR 

 FARMERS' COOPERATIVE ELEVATORS 



By 



JOHN R. HUMPHREY, Assistant in Cooperative Grain 

 Elevator Accounting, and W. H. KERR, Inves- 

 tigator in Market Business Practice 



CONTENTS 



Page 



Introduction 1 



Types of Elevator Accounting Systems . 2 



Office Equipment 2 



Taking an Inventory 2 



Auditing the Books 3 



Hedging 4 



Insurance of Elevators 4 



Page 

 Description of the Office of Markets and 

 Rural Organization Grain Elevator Ac- 

 counting System 4 



Instructions for Operating the System . 8 



Conclusion 20 



Blank Forms Nos. 1 to 15, Beginning at . 20 



WASHINGTON 



GOVERNMENT PRINTING OFFICE 



1915 



