

ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. 3 



OFFICE EQUIPMENT. 



The business of shipping fruit is seasonal, and intense work and 

 long hours are the lot of the bookkeepers for a portion of the year. 

 The location and equipment of the office, therefore, should receive 

 careful attention. Good work can not be accomplished in an ill- 

 lighted, poorly ventilated office, or in one so poorly constructed as 

 to render adequate heating impossible. Proper equipment will facil- 

 itate the office procedure and justify the expenditure in its purchase 

 in a relatively short time by the elimination of extra help. The 

 equipment should include a fireproof vault, safe, or steel cabinet of 

 sufficient size to contain the records of the business, a suitable desk 

 for the manager, a flat top desk and a standing desk for the book- 

 keeper, a typewriter and desk, a table, correspondence and record 

 files, a standard adding and fisting machine, a check protector, desk 

 trays and clip boards, all of which are necessary and almost indispen- 

 sable adjuncts of the modern office. If the size of the organization 

 warrants it, the addition of other articles, such as a recording time 

 clock, a mimeograph, a calculating machine, and an intercommuni- 

 cating telephone system, may be found advisable. 



DESCRIPTION OF THE BUREAU OF MARKETS SYSTEM OF ACCOUNTING 

 FOR FRUIT SHIPPING ORGANIZATIONS. 



The following forms and records, grouped in accordance with their 

 intended uses, comprise the system: 



Records covering the sale of supplies: 

 Form 1. Charge ticket. 



2. Mercantile ledger. 



3. Requisition. 



4. Empty box memorandum. 



5. Box register. 



Records showing the receipt and disposition of the fruit: 

 Form 6. Crop estimate. 



7. Estimate and order register. 



8. Truck ticket. 



9. Loose-fruit receipt. 



10. Tally sheet. 



11. Packed-fruit receipt. 



12. Register of receipts. 



13. Reconcilement of receipts. 



14. Loading instructions. 



15. Car checker's record. 



16. Inspection record. 



17. Car record. 



18. Manifest. 



19. Invoice. 



20. Pool sheet. 



21. Uniform account sales. 



22. Fruit ledger. 



23. Inventory. 



24. Order register. 



25. Schedule of advances to growers. 



