CONTENTS. 7 



Department Bulletin No. 865. — A Classification of Ledger Accounts 



fob Creameries : Page. 



Introduction 1 



Chart of ledger accounts 4 



Assets , 5 



Liabilities, reserves, and net worth 12 



Income accounts 23 



Expense accounts 24 



Trial balance 31 



Closing the books 31 



Balance sheet 33 



Income and expense statement 35 



Installation of additional equipment 36 



The nature of bookkeeping 38 



Department Bulletin No. 866. — Pickering Sprays : 



Introduction 1 



Results of previous investigations , 2 



Purpose of present investigation 6 



Preparation of sprays used 7 



Results of investigation '. 8 



Potatoes 8 



Grapes 22 



Apples 29' 



Cranberries 37 



Suggestions for the preparation of Pickering spray on a commercial 



scale 42 



Summary — , 44 



Bibliography 46 



Department Bulletin No. 867. — The Castor-oil Industry : 



The source of castor oil 1 



Trade and commerce ;_ 3 



The inspection or valuation of castor beans 7 



Manufacture of castor oil 9 



Properties of the oil 31 



Uses of castor oil 35 



Conclusions , 40 



Department Bulletin No. 868. — Economic Value of the Starling in 

 the United States : 



Problems raised by the starling 1 



Sources of information 2 



Distribution and abundance 3 



Description of the starling 8 



Life history 9 



Economic status in other countries 13 



Food habits in the United States., 15 



Animal food of adults 15 



Vegetable food of adults 26 



Food of nestlings 37 



Relation to other species of birds 46 



Natural enemies :_ 53 



Eradication of roosts 54 



Control measures 56 



Legislation 57 



Summary of evidence 57 



Conclusion 59 



List of publications relating to the food habits of wild birds 67 



Department Bulletin No. 869. — The Inheritance of the Length of 

 Internode in the Rachis of the Barley Spike: 



Scope of the experiments 1 



Historical review 1 



Pure-line varieties used in these studies 3 



