12 BULLETIN 590, U. S. DEPARTMENT OE AGRICULTURE. 



power bills, need not be recorded as accounts payable, but can be 

 treated as cash items. 



Entry is made from the journal vouchers to the cash journal and 

 the items are extended in the proper columns. A special column 

 has been provided for merchandise, as the commodities grouped 

 under this caption will be bought at frequent intervals. 



The sales of supplies to growers are recorded on the charge tickets 

 (Form 1). After the numbers of the tickets are checked to ascertain 

 that all are accounted for, the prices, extensions, and footings are 

 audited and the tickets are placed in alphabetical order and re- 

 numbered. A listing is then made of the new numbers of the tickets 

 and the segregation of the items on a journal voucher, which becomes 

 the basis for a journal entry, debiting sundry growers' accounts and 

 crediting boxes, spray, or whatever sales accounts are affected in 

 totals. Posting is made direct from the charge tickets to the accounts 

 in the mercantile ledger, the ticket numbers being used as reference to 

 the files. At the close of the month the balances appearing on the 

 accounts are forwarded to new sheets for the succeeding month and 

 the statements are sent to the growers. In this way the members can 

 be provided with monthly detailed statements of their accounts with 

 the organization. 



When boxes, paper, and nails are transferred from stock to the 

 packing house to be used there in packing the fruit, a memorandum of 

 the transfer should be made by the warehouseman to serve as a basis 

 for a journal entry, charging the packing-house account and crediting 

 the proper supply accounts. The price set upon such transfers should 

 be cost plus a reasonable charge for handling. 



RECORDING OF CROP ESTIMATES. 



Posting is made from the crop estimates (Form 6) to the left-hand 

 page of the register (Form 7), under the caption " Estimates," show- 

 ing the number of boxes of a given variety of fruit which it is esti- 

 mated will be produced by the members during the season. The 

 footing of the estimate column, less a reasonable allowance to safe- 

 guard against overselling, gives the approximate total of the number 

 of boxes of a particular variety to be marketed. A percentage key 

 of grades and sizes, based upon the experience of previous years and 

 the condition of the current year, is applied to the total number of 

 boxes estimated, segregating each variety into grades and size groups. 

 The results are extended in the " unsold balances" columns. 



The right-hand side of the book comprises a listing of the orders 

 accepted and of the shipments tramped. The excess of the tonnage 

 estimated over that already disposed of represents the approximate 

 remainder still on hand and unsold. 



