ACCOUNTING RECORDS FOR SAMPLING APPLES BY WEIGHT. 7 



fruit receipts (Form No. 3). (The receipts should first be arranged 

 in numerical order to be sure that none are missing, and then rear- 

 ranged in alphabetical order to facilitate posting.) These entries 

 should be checked back daily as a safeguard against errors in posting. 

 If this practice is followed, the reconcilements can be forwarded to 

 growers immediately at the close of the packing season, without fur- 

 ther checking. At the conclusion of the packing season the weights 

 appearing in the various grade and size groups are totaled and reduced 

 to boxes. After this is done all records are in terms of boxes and the 

 reconcilement of fruit delivered is ready to be sent to the growers. 

 This should not be done, however, until the number of boxes of the 

 various grades and sizes has been entered on the account sales. 



REPORTS TO GROWERS. 



An account sales (Forms No. 5 and 5A) should be made out for 

 each variety contributed by a grower. Posting the number of boxes 

 to this form must be done before closing the pools. The form fur- 

 nishes a complete record of the quality and quantity of fruit contributed 

 by the various growers to a given pool. It is made in duplicate, the 

 original copy being filed in the office and the duplicate serving as a 

 statement for the grower. 



To facilitate posting at the time of closing the pools, account sales 

 are arranged in alphabetical order according to varieties, and then 

 numbered. For reference purposes a recapitulation of the total num- 

 ber of boxes in the pool, classified according to grades and sizes, should 

 be prepared and filed on top of the growers' distribution sheets. 

 This permits the contents of the pool to be seen at a glance. 



The average prices shown on the account sales are computed after 

 deducting all selling and handling charges from the gross sales of the 

 fruit. Such items as packing, building and equipment deductions, 

 or part payments on capital stock notes are charged to the grower's 

 ledger account. Account sales should in all cases be forwarded to 

 growers immediately following the closing of each pool. 



CONDENSED OPERATING SCHEDULE. 



A condensed analysis of the application of the special forms devised 

 for sampling apples by weight, together with a brief outline of the 

 practices involved arranged in the order of their intended use, follows : 

 Loose fruit receiving room : 



1. Loose fruit unloaded. 



2. Gross, tare, and net weight of the fruit, including the weight of the boxes 



entered on loose fruit receipt. 



3. Sample selected from the load. 



4. Sample sent to test room, remainder of load trucked to packing room. 



5. Duplicate loose fruit receipts sent into office daily, original given to the grower, 



triplicate attached to test box. 



