UNITED STATES DEPARTMENT OF AGRICULTURE 

 BULLETIN No. 590 



Contribution from the Bureau of Marketa 

 CHARLES J. BRAND, Chief 



Washington, D. C. 



February 27, 1918 



A SYSTEM OF ACCOUNTING FOR 

 FRUIT SHIPPING ORGANIZATIONS 



By 



G. A. NAHSTOLL and JOHN R. HUMPHREY, Investigators 

 in Market Business Practice 



CONTENTS 



Introduction 



Bookkeeping 



Office Equipment ...... 



Description of the System . . 

 Method of Operating the System 

 The Ledger 



Page 

 1 

 2 

 3 

 3 

 11 

 18 



Page 



Cost Statements 25 



Monthly Statements 27 



Closing the Books 28 



Financial Statements . 29 



Filing the Records ......... SO 



WASHINGTON 



GOYEBNMENT PRINTING OFFICE 



1918 



