30 BULLETIN 590, U. S. DEPAETMENT OF AGRICULTURE. 



A statement of revenue and expenditure is made up to show the 

 revenue accruing to the business during the season and the expendi- 

 tures which are chargeable against it : 



Statement of revenue and expenditure. 



REVENUE. 



Profit on supplies 



From warehouse operations 



From packing-house operations 



Interest on preharvest loans 



Received on claims not apportioned 



Total revenue 



EXPENDITURE. 



Interest on loans 



Expense: General (segregated as recommended in the 

 paragraph under the caption "Expense accounts," 

 P. 22) 



Total expenditure 



Net profit or loss 



FILING THE RECORDS. 



The selection of a system for filing the records of the business 

 should have close attention so that the various records will be readily 

 accessible. After the system is once adopted it should be adhered to 

 strictly and the auxiliary records should be filed daily, or as often as 

 they are entered in the books. Most of the forms in this system are 

 loose leaf and are filed in binders. The charge tickets (Form 1), the 

 journal vouchers (Form 27), and the checks (Form 30) are filed in 

 numerical order. The truck tickets (Form 8), the loose-fruit receipts 

 (Form 9), and the packed-fruit receipts (Form 11), are filed in a 

 card file under the names of the growers in alphabetical order. The 

 loading instructions (Form 14), the inspection reports (Form 16), 

 the car reports (Form 17), the triplicate bills of lading, and all 

 correspondence and memoranda pertaining to the shipments, are 

 filed in the "car folders." For this purpose one unit of a vertical 

 correspondence file can be used, a separate folder being devoted to 

 the papers of each car. The tabs of the folders should show both 

 the file numbers and the car numbers to facilitate reference. 



