8 BULLETIN 1006, U. S. DEPARTMENT OF AGRICULTURE. 



Sample test room: 



1. Sample sorted and weighed, classified as to grades and sizes. 



2. Test weight computations entered on duplicate sampled-fruit receipt. 



3. Test weights entered on sampled-fruit receipt. 



4. Loose fruit receipt number entered on sampled-fruit receipt. 



5. Sampled-fruit receipts and triplicate loose fruit receipts sent into office daily. 



Office: 



1. Sampled-fruit receipts and loose fruit receipts received daily. 



2. Numerical order of sampled-fruit receipts and loose fruit receipts checked, then 



rearranged in alphabetical order. Missing receipts noted. 



3. Loose fruit receipts covering a given test withdrawn from temporary file and 



placed in permanent file. 

 4.. Test clerk's computations checked on duplicate sampled-fruit receipt. 



5. Percentage of test determined and noted. 



6. Reciprocal of percentage of test determined and noted. 



7. Extensions of the total weights made on the sampled-fruit receipt, classified as 



to grades and sizes. 



8. Original copy of sampled-fruit receipts sent to growers, duplicate copy entered 



on register of sampled-fruit receipts, then placed in permanent file. 



9. Register of sampled-fruit receipts arranged in alphabetical order. 



10. Sampled-fruit receipts entered daily on register of sampled-fruit receipts. 



11. Footings totaled on register of sampled-fruit receipts at the close of the packing 



season. Weights reduced to boxes. 



12. Reconcilement of fruit deliveries sent to growers at the close of the packing 



season. 



13. Account sales arranged according to varieties and numbered. 



14. Footings of the register of receipts brought down on the account sales at the 



close of the packing season. 



15. Upon, closing pools entries are made on tne account sales, setting forth the net 



average prices of the fruit, classified as to grades and sizes, extensions made in 

 the amount column, duplicate copies sent to the growers, and original copies 

 held in the permanent file. 



STATEMENTS AND LEDGER ACCOUNTS. 



The various financial statements used in exhibiting the condition 

 of business at the close of the fiscal year, together with a full descrip- 

 tion of the classified ledger accounts used in recording all business 

 transactions, are set forth in United States Department of Agriculture 

 Bulletin 590, A Classification of Ledger Accounts for Fruit Shipping 

 Organizations. 



TABLE OF RECIPROCALS. 



The reciprocals of the percentage of test, from 2 to 5 per cent (ex- 

 tended to two decimal places), used as multipliers in determining 

 the total weight of the load classified as to grades and sizes, are as 

 follows : 



