﻿10 



BULLETIN 1150, U. S. DEPARTMENT OF AGRICULTURE. 



insurance paid are the only items taken directly from the prorating 

 sheet. 



Separate summaries for hogs, cattle, calves, and sheep should be 

 made on separate sheets of the shipment summary records. The 

 summaries for the live stock shipped in mixed cars may be entered 

 on the same sheets with those for the live stock in straight car ship- 

 ments. Each summary should be totaled monthly and the totals to 

 date brought down immediately below the monthly totals. 



THE CASH JOURNAL. 



The cash journal (Form No. 7) serves two very important pur- 

 poses: (1) It provides a history showing day by day all cash receipts 



Shipment Nn (1L 



SHIPMENT RECORD ENVELOPE 



-L, 192X. 



Number of Car. 



No. of Deck. (_ 



Co. Time Loaded X : o o « 



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Car No., /"g-- '?<-. 







HOME STATEMENT 



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Credit.) 







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Fig. G. — Shipment record envelope (Form No. 5). 



and disbursements and other business transacted; (2) it classifies and 

 summarizes the results of these transactions according to the accounts 

 affected, thus making it a simple matter to determine the condition 

 of any particular account or of the business as a whole. 



The form (see Fig. 8) provides for recording the date and explana- 

 tion of each transaction, and the number of the check issued, if any. 

 The remainder of the form is divided into 11 pairs of columns. One 

 pair of columns (a debit and a credit column) is to be used for each 

 account. 



