ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 27 



MONTHLY STATEMENTS. 



STATEMENT OF SALES. 



To show the movement of supplies for the month the record of the 

 sales can be shown in the following manner: 



Record of sales. 



Item. 



To 

 growers. 



To other 

 customers. 



Cash 



sales. 



Total. 







































































































STATEMENT OF INDEBTEDNESS. 



A statement of the indebtedness, segregated as to amounts due on 

 notes and on open account, will be found of value in order to con- 

 sider intelligently the proper financing of the business. 



Indebtedness. 



Item. 



Amount. 



Date due. 



Notes payable in favor of— 









B 









C 

















Total 

















Accounts payable owing to — 



D 









E 









F 

















Total 

















EXPENSES ITEMIZED. 



Supplementing the information given in the statements of the dis- 

 bursements of cash, in which the general, packing, and warehousing 

 expenses appear in totals, a segregation of the same can be shown 

 according to the accounts recommended in the paragraph entitled 

 " Expense accounts" on page 22. 



RECORD OF SHIPMENTS. 



Number of cars shipped during month 



To date 



Number of cars on which money has been received during month 



Total amount 



Pools closed, date 



Average prices 



