10 bitllet:. •; - - . ■-- ,r a--;.:: 



The "Sundry'' column should be used! ructions, 



such as the sale of supplies on account to patrons, deductions for 

 previous overdrafts, or other items for which special columns have 

 not been provided. For coin, eaieuce of posting it will be found advan- 

 tageous to recap the total of the "Sundry" column so that the totals 

 of all similar items may be shown. The remain as on the 



u are sen-expiam. - d are used for the various purposes indi- 



cated by their headings. 



DAILY RECORD. 



The butter maker's daily record (Form No. 8, p. 33) is a simple 

 form devised for the purpose of furnishing data regarding the daily 

 run of manufacturing operations in the creamery. It will aid in 

 controlling the overrun and in regulating the uniformity of the 

 product. As a reference sheet, giving information of sources of 

 losses and a comprehensive understanding of the activities in the 

 workroom, it should be of considerable value to both the manager 

 and the butter maker. 



BUTTER BALANCE. 



The butter balance (Form No. 9, p. 33) serves as a perpetual 

 inventory of butter on hand and operates as a check upon the butter- 

 maker's daily record ana the record of sales. The butter balance 

 should always check closely with the actual physical inventory at the 

 end of each month. 



PATRON'S BUTTER ORDER. 



The custom of advancing butter to patrons on account without 

 recording the number of pounds is likely to lead to discrepancies 

 which are difficult to locate and correct at the end of the month. 

 In order to avoid this difficulty the patron's butter order (Form 

 No. 10, p. 34) is recommended. No butter should be advanced 

 to patrons unless a signed order bearing the patron's name and 

 number and setting forth the number of pounds for which the order 

 is given has been received from him. These orders should be filed 

 until the end of the month and then be charged to the patron under 

 '•Deductions" on the patron's voucher. 



LOCAL SALES TICKET. 



The local sales ticket (Form No. 11, p. 34), provides a simple 

 form for recording both cash and credit sales to local parties. The 

 tickets should be made in duplicate and numbered consecutively, 

 the original being given to the customer and the duplicate being 

 retained in the creamery as a memorandum of sale. Ail local sales 

 are recorded in the cash journal, the amounts being credited in the 

 "Butter sales — local" column with a corresponding debit entry to 

 cash or to accounts receivable, as the ease may be. 



