BUSINESS PBACTICE AND ACCOUNTS FOB COOPEEATIVE STORES. 29 
and it gives to the manager an opportunity to approve the petty- 
expense bills before they are entered. 1 
ORDERS AND REMITTANCES. 
Since no ledger accounts are kept with the creditors, it is important 
to adopt a system of orders and remittances which insures a com- 
plete record and enables the creditor to balance his account readily. 
Every order for merchandise should be reduced to writing. Aside 
from its value to the office it is practically impossible for the auditor 
to verify the amount due creditors without this record. Salesmen 
should be required to use the regular form, and if orders are placed 
orally or by wire in every case they should be confirmed in writing. 
Form 25 will be found convenient. When the invoice is checked it 
should be entered in the Invoice Register (Form 26). The most 
satisfactory voucher is a check with the remittance form attached 
(Form 15) . These checks should be made in duplicate, the carbon copy 
being retained as the original entry of the payment. Both the 
original and the duplicate should be numbered consecutively, and 
the latter should be filed with the invoice or voucher. Then the 
vouchers should be placed in consecutive order on an arch file until 
audited. Should it be desired to use the nonduplicating checks, 
usually furnished by the bank, the remittance notice may be used 
separately, but the duplicate should be handled in the same manner 
as above indicated. 
So far as practicable, part payment of bills should be avoided. 
Checking accounts and fifing will be facilitated if the exact amount 
of bills and any reduction or adjustment is noted on the Remittance 
Blank (Form 16). 
Cash Payment Book. 
Like the Cash Receipts Book, the Payments Book is only a tabu- 
lation of the vouchers, since no payment is made without a proper 
voucher. The date, payee, number, total, and distribution are 
entered, each payment requiring but one line. The form is shown 
on pages 22-23. 
explanation of column captions. 
1. Total. — Contains all the net cash amounts paid. Corresponds 
to the face of the checks issued. (11 and 12) 
2. Merchandise discount. — In this column are entered all amounts 
deducted from the face of the bills in consideration of payments before 
the bills are due. (38) 
3. Coupons issued. — In this column is entered the amount of 
coupons issued for produce. The total is posted at the end of the 
i For a further explanation of petty cash see Bulletin 178, U. S. Dept. of Agr., Cooperative Organization 
Business Methods. 
