ACCOUNTING FOE FRUIT SHIPPING ORGANIZATIONS. 7 



The ruling of the sheets provides for six varieties, although many of 

 the growers will require additional space. Posting is made from the 

 fruit receipts to the register providing a full account of the deliveries 

 made by each grower. 



THE RECONCILEMENT OF FRUIT DELIVERIES. 



Reconcilements of fruit deliveries (Form 13) are used very sucess- 

 fully as statements or recapitulations of the number of boxes appear- 

 ing on growers' accounts, classified as to varieties, grades, and size 

 groups. The forms are made in duplicate and copies mailed to the 

 growers with the request that a comparison be made of the number 

 of boxes appearing on the receipts held by them with the total num- 

 ber of boxes of each variety, grade, and size group credited to their 

 accounts on the books of the organization, as evidenced by the totals 

 appearing on the reconcilement forms. 



If any discrepancies are found, proper adjustment can be made 

 before the totals are passed for entry into the pool records. This 

 serves principally to rectify any errors made at the receiving door, 

 because of carelessness of drivers in designating the party to whom 

 credit for the load belongs. A thorough recheck of the entries on 

 the register of receipts with the packed fruit receipts should obviate 

 any errors in posting the receipts to the growers' accounts. As soon 

 as the reconcilements have been received from the growers, the totals 

 for each variety are posted to the uniform account sales. 



LOADING INSTRUCTIONS. 



Instructions as to loading and specifications of the contents of each 

 load are given on Form 14. Upon the completion of the loading, the 

 shipping clerk returns the " Instructions " with the car tally and a 

 comparison is made in the office to see that the instructions have been 

 executed properly. 



THE CAR CHECKER'S RECORD. 



A tally of the load is made by tiers on the car checker's record 

 (Form 15), one side of the page being used for each of the car ends, 

 which are usually distinguished by the terms, " brake end" and 

 "rear end." 



For the purpose of substantiating railroad claims, the record of the 

 tally of each car should be complete, including the names of loaders 

 and checkers. 



THE INSPECTION REPORT. 



The inspection report (Form 16) serves as the report of the condi- 

 tion of the fruit as made by the inspector before the car is ready to go 

 forward . 



THE CAR REPORT. 



The car report (Form 17) serves as a record of the order, spotting, 

 condition, icing, billing, and bracing of the car, for the information 

 of the sales manager. • 



