56 
BULLETIN 381, U. S. DEPARTMENT OF AGRICULTURE. 
BIBLIOGRAPHY. 
Bentley, Harry C. The science of accounts. Nevr York. Ronald Press. 
Bexell, J. A.; Macpherson, H., and Kerr, W. H. Amirvey of typical cooperative 
stores. U. S. Dept. of Agr. Bulletin No. 394. 
Harvard University, Bureau of Business Research. Bulletin Xo. 3. Harvard 
System of accounts for retail grocers. 
Humphrey, John R., and Kerr, W. H. Patronage dividends in cooperative grain 
companies. U. S. Dept. of Agr. Bulletin 371. 
Keister, D. A. Corporation accounting and auditing. Cleveland. Burrows Co. 
Kerr, W. H., and Nahstoll, G. A. Cooperative organization business methods. 
U. S. Dept. of Agr. Bulletin 178. 
Neystrom, Paul H. Retail selling and store management. New York. Appleton 
&Co. 
Schulze, J. William. The American office; its organization, management, and 
records. New York. Key Publishing Co. 
Tiffany, H. S. Digest of depreciations. Chicago. H. S. Tiffany Co. 
Twyford, H. B. Purchasing; its economic aspects and proper methods. New 
York. D. Van Nostrand. 
Wood, Alfred. The cooperative secretary. Manchester, Eng. The Cooperative 
Union, Ltd. 
Wood, Alfred. A manual of audit. Manchester, Eng. The Cooperative Union, 
Ltd. 
INDEX OF RECORDS AND ACCOUNTING FORMS. 
Form No.— Page. 
1. Minutes 3 
2. Subscription Agreement 5 
3. Stock Note 5 
4. Stock Certificate 6 
5. Stock Certificate Register 6 
6. Membership Ledger 8 
7. Manager's Report 10 
8. Comparative Statement 14 
9. Inventory 14 
10. Cash Register Ticket 17 
11. Envelope Showing Monthly Sum- 
mary of Cash Tickets 17 
12. Trading Summary and Dividend 
Register 17 
Form No. — Page. 
13. Daily Receipts Summary 18 
14. Cash Receipts Book 19 
15. Voucher Check 20 
16. Remittance Blank 21 
17. Cash Payments Boo': 22 
IS. Cash Summary 24 
19. Journal 33 
20. Ledger 35 
21. Trial Balance 40 
22. Sales Slip 42 
23. Customers' Ledger 43 
24. Bills Receivable Register 44 
25. Order for Merchandise 45 
26. Invoice Register 46 
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