ACCOUNTS FOR LIVE-STOCK SHIPPING ASSOCIATTOlsrS. 5 



omission of sucli provisions, however, would make the system misuit- 

 able to the requirements of many other associations, and their inclu- 

 sion has been found to be of no disadvantage in any case. 



In order to include all the necessary features required in Hve-stock 

 shipping-association accounting, the system devised by the Office of 

 Markets and Rm'al Organization and described in this bulletin is 

 comprised of the f oUowing seven forms : 



1. Cash journal. 



2. Shipment record envelope. 



3. Member's receipt. 



3a. Member's account sales. 



4. Manifest. 



5. Sales ticket. 



6. Cash receipt. 



THE CASH JOURNAL. 



The Cash Journal, Form No. 1, pages 6 and 7, is a multi-column 

 cash book and journal combined, with provision for a detailed ac- 

 count of sales of supphes. This book and an ordinary form of loose- 

 leaf ledger consitute the only books of record required. 



SHIPMENT RECORD ENVELOPE. 



The shipment record envelope, Form No. 2, page 8, is used 

 for the double purpose of filing the papers relating to a certain 

 shipment so that they will be easily accessible at any time, and 

 of providing a form giving full information concerning the ship- 

 ment. When an account sales has been received from the terminal 

 market, the data which it contains are transferred to the form on 

 the sliipment envelope, where the number of each kind of animals 

 represented in the shipment is set down, together with the home 

 weight, the market weight, and the percentage of shrinkage. The 

 amounts of the different items of expense are then set down oppo- 

 site their respective items on the shipment envelope in the amount 

 column and the charge per hundredweight on each of these is pro- 

 rated under the respective kinds of animals in the shipment. An 

 addition of these per hundredweight charges would then give the 

 total per hundredweight charge against each class of animals, which 

 is used as a basis of proration upon the member's accomit sales. 

 At the bottom of this form arc shown the net returns on the ship- 

 ment and the home expenses and deductions. The difference 

 hbtwitcn these gives the total amount to be remitted to members. 

 A notation at the side shows the date of tlio remittance and the num- 

 bers of statements covered by the remittance. 



