ACCOUNTING EECOED3 EOS COUNTRY CEEAMSBXE3. H 



CONSIGNMENT INVOICE. 



The consignment invoice (Form No. 12, p. 35) is used for in- 

 voicing consignment shipments and should be made in duplicate and 

 numbered consecutively. The information contained therein should 



be recorded on Form No. 2, the "Record of shipments on consign- 

 ment , 



INVENTORY REPORT. 



In order that the bookkeeper may ascertain the balance on hand 

 of inventoriable supplies, it will be necessary to take actual physical 

 inventories at the end of the month. The inventory report (Form 

 No. 13, pp. 36, 37) will be found convenient for this purpose. The 

 various supplies ordinarily used in the operation of the creamery 

 are noted on the form, while blank spaces are provided for other items 

 not enumerated. The report furnishes information as to supplies on 

 hand at the end of the previous month, giving the amount received, 

 on hand, and used during the current month, together with the dis- 

 tribution of the usage as between butter, by-products, and patrons. 



OTHER FORMS. 



The forms above described and illustrated in this bulletin are those 

 which are considered practically indispensable in the average cream- 

 ery. It is apparent, however, that conditions may arise where other 

 forms will be necessary. Among these may be mentioned the fol- 

 lowing : 



1. Duplicate ticket, 



2. Hauler's report. 



3. Station operator's report. 



4. Hauler's or station cheek sheet. 



DUPLICATE TICKET. 



There is considerable variation in the practice of giving receipts 

 for deliveries of the raw product at the creamery. Where such a 

 receipt is required, a ticket form greatly facilitates the work of the 

 receiving room in this respect. The ticket should be made in dupli- 

 cate, either by means of a carbon sheet or by providing a two-piece 

 tag. In the latter case, the two sections of the tag are numbered 

 correspondingly and each bears the same information respecting the 

 weight of the product received. The lower half of the tag should be 

 torn off and given to the patron as his receipt, the upper part remain- 

 ing as the record of the creamery. The tickets should be employed 

 merely as memoranda of deliveries. 



HAULER'S REPORTS. 



Creameries operating routes on which the cream is weighed and 

 sampled by the hauler should require standard forms for this purpose. 

 These are obtainable from various publishing houses and need not 

 be described here. 



