834 BULLETIN 1095, U. S. DEPARTMENT OF AGRICULTURE. 
be registered when issued and the totals of the check register will 
be the total disbursements for the period. 
ACCOUNTS RECEIVABLE RECORD. 
Where a credit business is conducted an abnormally high percent- 
age of loss from bad accounts is frequently experienced. It often 
happens that a company has credit customers whose names do not 
appear on the route book, the number of the house being the only 
record. In allowing credit the driver should never fail to take the 
customer’s name in order that he may be traced in case of moving 
from one address to another, and his credit standing in the com- 
munity may be ascertained. Many losses occur through the failure 
of drivers to follow up collection programs and a neglect of the 
company to check outstanding accounts properly. 
One of the most important features of an accounting system for 
milk plants is the method used in controlling route charges and 
collections. Great care should be exercised in checking the receipts 
on account and the charges shown on the driver’s route book and in 
keeping the amount shown in agreement with the controlling ac- 
count. Sound business practice demands that milk accounts should 
not be allowed to stand on the books uncollected for a period of 
more than 30 days. 
PAY ROLL. 
A time book or pay roll should be kept at all times, showing for 
each employee the time worked, rate of pay, and amount due. At 
the end of the month the total amount due for wages and salary 
should be charged to the proper expense account and credited to the 
pay-roll account, whether or not these amounts have been paid. 
Checks given in payment for labor or salary and advance pay- 
ments on them should be charged to the pay-roll account. By fol- 
lowing this method expense accounts will always show correct 
charges regardless of the time of payment, and any credit found 
in the pay-roll account at the end of the month will represent an 
accrued liability on account of unpaid wages and salary. 
STOREROOM. 
Too much emphasis can not be placed on the matter of handling 
supplies and equipment purchased by a company for sale or for 
future use. This property should be safeguarded no less carefully 
than should cash. Frequently this is not done, and the loss oc- 
curring through this neglect is a serious factor in the failure which 
often follows. Therefore, a very thorough system of accounting for 
supplies placed in and withdrawn from the storeroom should be 
kept. 


