200 THE BUSINESS OF DAIRYING 



bottle. The tabulation also shows that there was a 

 decrease from year to year in the percentage of 

 waste in handling, cooling and bottling. This is 

 due largely to improved apparatus and greater care 

 in handling the product. 



CHAPTER II 

 DAIRY ACCOUNTS— DAILY RECORD 



It is important that the dairyman have proper 

 forms for his accounts, not only that he may save 

 time but that he may always have the statements 

 up to date, make out bills regularly, etc. The sys- 

 tem used for such records should be simple and 

 plain and show at any time each customer's in- 

 debtedness. The following sheet from a driver's 

 account book illustrates a system which has proved 

 practicable for the daily record. 



In connection with this daily record, the driver 

 enters on the back of the envelope shown herewith 

 the amount of milk and cream taken, delivered, re- 

 turned and wasted, the size of package, whether 

 quarts, pints or half-pints, and the total cash re- 

 ceived, from credit customers (those who were ren- 

 dered monthly bills), cash customers and the sale 

 of tickets. He places the cash in the envelope, seals 

 it and turns it over daily to the farm superintendent, 

 who enters the accounts in an ordinary cash book 

 and ledger. 



The milk and cream may be checked out to the 

 driver every day or only occasionally to keep tab on 

 his records. 



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