4 BULLETIN 590, U. S. DEPARTMENT OF AGBICULTUBE. 



General financial records: 

 Form 26. Journal. 



27. Journal voucher. 



28. General ledger. 



29. Bills receivable and bills payable record. 



30. Check. 



Records showing the costs of packing-house operations: 

 Form 31. Labor-distribution sheet. 

 32. Pay roll sheet. 



Statement of packing-house costs (p. 25). 

 Statement of warehouse costs (p. 25). 

 Statistical records: 



Monthly reports (p.. 27). 



Financial statement (p. 29). 



Statement of revenue and expenditures (p. 30). 



THE CHARGE TICKET. 



The charge tickets (Form 1) on which the sales of supplies to 

 growers are recorded are made in duplicate; the original copies are 

 sent to the office and the duplicates given to the growers for their 

 records. The signature of the grower or of the party receiving the 

 goods is attached to each ticket to show that delivery was effected. 



THE MERCANTILE LEDGER. 



The mercantile ledger (Form 2) is made up in the form of a dupli- 

 cating ledger statement or "bill and charge" ledger. All entries 

 are made in pencil, preferably indelible, over a sheet of carbon paper, 

 the original sheets serving as statements for the growers and the 

 duplicates as the ledger 'sheets in the office. The sheets have been 

 made wide enough to allow for a full itemization of all transactions. 

 While this is apparently a duplication of work, inasmuch as the 

 growers have copies of the sales tickets in their possession, the rela- 

 tively small number of the sales and the satisfaction of the growers 

 in receiving statements of charges fully itemized make the practice 

 desirable. 



The mercantile ledger contains all growers' accounts, as well as all 

 accounts receivable involving the sale of supplies to other than 

 growers. 



THE REQUISITION. 



In many localities the fruit-shipping organizations do not carry a 

 supply of boxes on hand, but deliveries are made to the growers by 

 the mills or box companies as the boxes are needed. Requisitions 

 (Form 3) for the number of boxes desired by the growers are issued 

 on the box companies, and charge tickets are made to cover the sales 

 in order to bring the record of the transactions to the growers' 

 accounts in the regular way. At the end of the month the statements 

 of the box companies are checked against the requisitions issued. 



This form of requisition can also be used as authority for the pur- 

 chase of supplies by employees. The management should insist 



