32 BULLETIN 1414, TJ. S. DEPARTMENT OF AGRICULTURE 



Specific entries are made to cover general commodity receipts and 

 sales, membership accounts, and pooling accounts. Forms which 

 record the necessary information may be listed as follows : 



1. Delivery receipt. 8 



2. Grader's guiding tag. 



3. Grading tally sheet. 



4. Daily check into common and cold storage. 



5. Commodity inventory. 



6. Members' commodity ledger. 



7. Pooling record. 



8. Stock-record cards. 



In addition the following sales forms : 



9. Record of shipment. 



10. Invoice for cash sales. 9 



11. Invoice for f. o. b. delivered or consigned sales. 



12. Confirmation of sale. 



13. Bill of lading. 



14. Draft. 



15. Car-delivery order. 



16. Car envelope. 



17. Manifest. 



18. Car-pooling record. 



19. Account sales. 



20. Growers' check and stub. 



The sequence of use is essentially as follows : Upon delivery of the 

 product to the packing house of the organization the grower receives 

 a delivery receipt. A copy of this receipt serves as a guide to the 

 grader as the commodity passes through this operation. The results 

 of grading, in quantities and sizes, are entered upon a tally sheet 

 maintained for each variety and member. At the close of each day's 

 operation these tally sheets are checked with the quantities on the 

 floor, quantities shipped out or placed in common and cold storage. 

 A daily check of commodities entering common and cold storage 

 is kept. 



Copies of the tally sheets proceed to the central office where en- 

 tries are made in the members' commodity ledger and the commodity 

 inventory. Entries are also made from copies of the daily check 

 into cold and common storage upon the receipt side of stock-record 

 cards. As cars are loaded at shipping points, records of shipment 

 are made out and copies sent to the central office for information and 

 reference. (This information has usually been received by tele- 

 phone prior to this time.) At this point if the product is sold in 

 carload or less than carload lots to local buyers, an invoice for a cash 

 sale is made out. Copies of this sale reach the central office where 

 entries are made upon the members' commodity ledger and the pool- 

 ing record. 



If the product is to be shipped, a shipping order is issued the rail- 

 road and a bill of lading is given the shipper. The bill of lading 

 is transmitted to the central office. After the sale is made a con- 

 firmation of sale is often requested and a form is provided for this 

 purpose. In many cases the bill of lading is not sent to the buyer, 

 but an invoice of the shipment and a car-delivery order, with draft 

 attached, are mailed to the buyer's bank. Upon arrival of the ship- 



8 Numbers 1 and 2 may be combined. "Numbers 10 and 11 may be combined. 



