ACCOUNTING RECORDS FOR COUNTRY CREAMERIES. 7 



has been devised, setting forth the desired data under the following 

 columns : 



Returns received, date. 



Net market Weight. 



Price per pound. 



Amount. 



Draft. 



Balance on consiimmcnt. 



Date. 



Shipped to. 



Shipped via. 



Number of packages. 



Shipment number. 



Kind and grade. 



Shipping weight, Gross, Net. 



This form serves not only as a memorandum of consignment 

 shipments, but as a basis of computing the inventoriable balance 

 of manufactured products in transit. When a shipment is made, 

 the information available at that time, namely, the date of ship- 

 ment, to whom shipped, shipped via, the number of packages, the 

 shipment number, the kind and grade, and the shipping weight, 

 should be extended in the appropriate columns. As soon as the 

 returns are received on the shipment the record should then be 

 completed, showing the market weight, the unit price, the amount 

 received for the shipment, and the date of receipt. When drafts 

 are drawn at the time shipments are made, these should be entered 

 immediately in the " Draft" column. It frequently will happen 

 that when the operating statement is being made up certain ship- 

 ments will be outstanding upon which returns have not been received. 

 When this occurs, the estimated value of the goods should be entered 

 in the " amount" column to ascertain the gross inventoriable value 

 of all outstanding consignment shipments. From the gross value 

 however, must be deducted the amount of. all drafts drawn against 

 the various shipments in order to obtain a net outstanding consign- 

 ment value. This latter is carried over in the "Balance on con- 

 signment" column, the total of which for the month is transferred 

 to the inventory sheet under "Butter, net consigned." 



CREAM RECEIVING SHEET. 



Individual preferences of creamery managers for forms for record- 

 ing the receipt of cream are extremely varied. As the actual design 

 of such forms is not of vital importance, such individual preferences 

 can be exercised freely, so far as these meet the actual requirements 

 of the case. It is not intended that the forms here presented shall 

 be used to the exclusion of all others. 



The cream receiving sheet (Form No. 3, p. 25) is so devised that 

 the gross, net, and tare of cans of cream may be shown. 



The sections of the form on which are recorded the patron's name 

 and number, either in consecutive order or according to groups by 

 route number, are provided in duplicate, one copy of which is 

 retained in the office and the other used in the receiving department. 

 This latter, with the sheet upon which are recorded the gross, tare, 



