UNITED STATES DEPARTMENT OF AGRICULTURE 

 BULLETIN No. 559 



Contribution from the Office of Markets and Rural Organization 

 CHARLES J. BRAND, Chief 



Washington, D. C. 



July 14,1917 



ACCOUNTING RECORDS FOR COUNTRY 

 CREAMERIES 



By 



JOHN R. HUMPHREY, Investigator in Market Business 



Practice, and G. A. NAHSTOLL, Assistant in Market 



Business Practice 



CONTENTS 



Advantages of Standardizing Accounting 



Systems 1 



Types of Creamery Organization .,. . 2 



Operating Methods 3 



Accounting Conditions 4 



Accounting Requisites 4 



Auditing 5 



Description of the Forms ...... 5 



Method of Operating the System in Co- 

 operative Creameries 12 



Changes Necessary Under Private Man- 

 agement 22 



Cost Accounting 23 



Conclusion 23 



Forms following . . 24 



WASHINGTON 

 GOVERNMENT PRINTING OFFICE 



1917 



