16 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE. 



PREPARATION OF SCHEDULE OF ADVANCES TO GROWERS. 



The schedule of advances on fruit to growers (Form 25) is designed 

 for both equalizing and variety advances. In the preparation of the 

 schedule, a listing is made of the names of the growers and the debit 

 balances owing by them. For the "equalizing" advance, the num- 

 ber of boxes on which the advance is to be computed is shown in the 

 column under that heading, and extensions are made in the adjoining 

 column on the basis of the average rate per box. The amount of 

 the advance over the debit balance is then ascertained and listed. 

 If an overdraft exists, the fact is noted in the column provided for 

 that purpose. 



The ruling for the variety advances segregates the extra-fancy and 

 fancy grades and provision has been made for two groups of varieties 

 taking different rates of advances. Columns have been provided for 

 displaying the amounts applied on notes due the organization by the 

 growers and for the checks issued in partial or full payment of crop 

 orders and mortgages. The amounts for which the checks are issued 

 to the growers are shown in the "Amount of check" column and the 

 check numbers are placed in the adjoining column. As soon as the 

 work is completed a journal entry is made as follows: Debit — sun- 

 dry growers' accounts; credit — bank withdrawals for the amount 

 of the checks issued to growlers and applied on crop orders and mort- 

 gages, bills receivable for the amounts applied on the growers' notes. 



Posting is made from the schedule to the growers' accounts in the 

 fruit ledger and to the credit of the bills receivable account in the 

 general ledger. Great care should be exercised that indorsement of 

 the amounts applied on the notes is made on the backs of those docu- 

 ments and in the bills receivable record, and that proper notation of 

 the amounts paid on crop orders and mortgages is made in the record 

 of orders on account (Form 24). 



LABOR RECORDS. 



The labor distribution sheets are arranged to accommodate the pay- 

 ment of the pay roll at semimonthly intervals. The foremen of the 

 packing house and the warehouse fill out the labor distribution sheets 

 (Form 28) and the totals as shown thereon are transferred to the pay 

 roll (Form 29). 



On the reverse side of the sheet the segregation of the labor costs 

 is made, which is used as the basis for the entry in the cash journal 

 as follows : Debit, various packing-house and warehouse expense ac- 

 counts affected. Credit, bank withdrawals. 



It is not necessary to transcribe the checks into the cash journal 

 in detail, but the entry is made in that book in total. The canceled 

 checks are checked off on the pay roll. 



