

ACCOUNTING FOE FRUIT SHIPPING ORGANIZATIONS. 13 



RECEIVING THE FRUIT. 



Upon delivery of the loose fruit to the packing house, a loose-fruit 

 receipt (Form 9) is made in triplicate, the triplicate cardboard copy 

 remaining with the lot until it is packed out. If the hauling is done 

 by a community truck, a comparison of the truck tickets with the 

 loose-fruit receipts is made as to the number of boxes and varieties. 

 The duplicate loose-fruit receipts merely serve as a record to be re- 

 tained in the office, while the triplicate receipts are held in the 

 packinghouse. As the triplicates do not reach the office in consecutive 

 order, their numbers must be checked carefully to see that none are 

 missing. A comparison should be made with the packed-fruit re- 

 ceipts as to the number of boxes and the varieties packed out, the 

 rule being that the number of packed boxes should approximate 65 

 per cent to 70 per cent of the number of boxes of loose fruit. A cross 

 index between the packed fruit and the loose-fruit receipts is estab- 

 lished by placing the number of one on the other. 



The packed boxes are tallied on the tally sheet (Form 10) either 

 after they have been sent back from the nail press or, if a conveyor 

 system is used, as the fruit passes a given point on the way to the 

 warehouse. The packed -fruit receipts (Form 11) are written up from 

 the tally sheet in the office at the end of the day, and the number of 

 the receipt is placed in the space provided for that purpose on the 

 tally sheet. If any of the lots of fruit are only partially packed out, 

 this fact is indicated on the tally sheet and the receipt for packed 

 fruit is not written until the final figures are available. 



The method of tallying fruit on the tally sheets and recording it on 

 the packed-fruit receipts as outlined applies to the boxes packed in the 

 community packing houses. The same forms can be used for record- 

 ing the receipt of fruit packed by the growers. The tally sheets then 

 serve as a tally of the fruit received at the door of the warehouse, and 

 the fruit receipts are written by the receiving clerk. All receipts for 

 fruit packed by the growers should be marked " Growers' pack" with 

 a rubber stamp, so that proper notation to that effect will be made 

 on the register of receipts. 



REGISTERING THE RECEIPTS. 



The packed-fruit receipts are placed in alphabetical order to facili- 

 tate entry to the credit of the respective growers' accounts in the 

 register of receipts. The entries should be checked back daily, so 

 that any errors in posting can be located immediately. At the end 

 of the delivery season the boxes appearing on the growers' accounts 

 are totaled and the footings are transferred to the reconcilements of 

 fruit deliveries (Form 13), which serve as statements to be sent to 

 the growers for comparison with their records. If the latter form is 

 not used, the transfer of the totals of the various varieties is made 

 direct to the account sales (Form 21). 



