ACCOUNTING RECORDS FOR SAMPLING APPLES BY WEIGHT. 3 



THE SAMPLED-FRUIT RECEIPT. 



The sampled-fruit receipt (Form No. 2) is made in duplicate; the 

 original is given to the grower and the duplicate is retained in the 

 office files. This form shows the weight of each sample after classi- 

 fication into grade and size groups, and the total weight of the load 

 similarly classified. 



Considerable care and attention are necessary in the preparation of 

 the sampled-fruit receipt, particularly in recording the test weights. 

 This record is the original entry of the number of pounds of fruit of the 

 various grade and size groups credited to the grower's account, and all 

 future computations are based on these figures. 



THE REGISTER OF SAMPLED-FRUIT RECEIPTS. 



The register of sampled-fruit receipts (Form No. 3) is made in 

 duplicate. The original copy serves as an office record, and the dupli- 

 cate (further described as the reconcilement of fruit deliveries, Form 

 No. 4) serves as a statement for the grower. 



To facilitate posting, the register of receipts is placed on the upper 

 part of the sheet occupied by the account sales form. This is done 

 so that the clerical work entailed in determining the fruit contributed 

 to the various pools may be reduced to a minimum by merely carrying 

 down the totals. 



Accounts are opened in the register of sampled-fruit receipts under 

 the names of the various growers. One sheet is provided for each 

 variety brought in by each grower. The receipts are posted daily, 

 thus making available at all times a full and complete record of the 

 quantity, grades, and sizes received for each grower's account. 



THE RECONCILEMENT OF FRUIT DELIVERIES. 



In order to avoid clerical work entailed in rectifying errors which 

 may be found after pools have been closed, the reconcilement of 

 fruit deliveries (Form No. 4) has been prepared. This form is the 

 duplicate copy of the register of sampled-fruit receipts, and is arranged 

 as a statement of the total amount of fruit packed for each grower, 

 classified according to grades and sizes. 



Growers are requested to compare carefully the figures on the 

 reconcilement statement with the total quantity of fruit appearing 

 on the sampled-fruit receipts held by them, and to report any dis- 

 crepancies promptly. 



Before issuing, these statements should be carefully checked with 

 the sampled-fruit receipts so as to discover any errors in posting. 



THE ACCOUNT SALES. 



The account sales (Forms No. 5 and 5a) is drawn up in the form of 

 a duplicating ledger statement; the original copy is retained in the 



