UNITED STATES DEPARTMENT OF AGRICULTURE 



o. 



J&fi&SU 



Contribution from the Bureau of Markets and Crop 

 Estimates. 



H. C. TAYLOR, Chief 



Washington, D. C* 



November 12, 1921 



ACCOUNTING RECORDS FOR SAMPLING APPLES 



BY WEIGHT. 



By J. H. Conn, Assistant in Market Business Practice, and A. V. Swarthout, Investi- 

 gator in Market Business Practice. 



CONTENTS. 



Introduction 



The forms and their use 



Method of operation 



Condensed operating schedule . 



1 Statements and ledger accounts 8 



2 Table of reciprocals 8 



4 | Forms 10 



Progress chart 12 



INTRODUCTION. 



Throughout the Pacific Northwest community packing of apples 

 is rapidly growing in popularity. This service is performed in thor- 

 oughly modern packing houses equipped with up-to-date machinery 

 and labor-saving devices, and the packing room is separate from that 

 used for storage or other purposes. 



It is the usual custom to pack the fruit of each grower separately 

 and to record the results of the " pack-out" to the credit of the 

 growers' accounts. It is imperative, therefore, that the identity of 

 the ownership of the fruit be maintained on the warehouse floor 

 until a complete tally has been made of the various grades and sizes, 

 and the proper credit has been entered on the growers' accounts. 

 Such a plan necessitates a very carefully devised system of warehouse- 

 floor checking as a safeguard against confusing the ownership of the 

 fruit prior to its being packed. This is particularly true during a 

 season in which the tonnage is extremely heavy and the loose fruit 

 storage space is limited. During the rush of business in the fall of 

 the year, shippers are often compelled to pile fruit to the ceiling in 

 their efforts to provide storage space for all deliveries and still retain 

 the identity of each growers' fruit until it is properly recorded. 



Within recent years several fruit-shipping organizations have 

 adopted a system of sampling apples by weight. This system is 



62646°— 21- Bull. 1006 



