26 BULLETIN 381, U. S. DEPARTMENT OF AGRICULTURE. 
OPERATING RECORDS. 
A.— STRICTLY CASH BUSINESS. 
The operating records of a store doing an exclusive cash business 
are extremely simple, consisting of but three books — the cashbook, 
the journal, and the ledger. In fact, the cashbook alone is in current 
use, since only the totals from the cashbook are journalized and posted 
into the ledger at regular intervals — monthly, quarterly, semiannu- 
ally, or only annually, as may be desirable in different stores. 
Cash Receipts. 
In a cash business the original entry of receipts is made in the cash 
register, or on counterfoil sales books passed to a cashier, if an over- 
head carrier system is used. The cash register is usually provided with 
a convenient form for analyzing and proving the daily cash receipts, 
but this should be used only as a memorandum of original entry, and 
should not displace any of the records suggested. The Daily Sum- 
mary of Receipts (Form 13), page 18, maybe used if the stock form 
is not adopted. It should have the same general titles as the cash 
receipts book, and should constitute the original for the daily entry 
in the cash receipts book. 
Use of the Cash Register. 
In a moderate-sized business it is recommended that a good type of 
register with departmental keys adapted to the nature of the busi- 
ness and a grand total for the use of the auditor be used. The regis- 
ter should furnish a ticket for every sale. On one side should be 
printed the card of the store and some attractive advertisement or 
statement; on the other side, the sales number, date, and amount 
(Form 10). 
Cash Register Ticket. 
Dividends are based exclusively on the cash register tickets, but 
care must be exercised that the customers understand definitely the 
method of handling them. Either they must be given definite 
instructions that they are to return the tickets, properly listed on an 
envelope at the end of each month or other regular period, and that 
no dividends are allowed unless the tickets are returned within the 
time specified; or the store must provide some regular method of 
taking care of the tickets. The latter plan is often more satisfac- 
tory, because many customers object to being required to take care 
of the tickets. If the store keeps the tickets, great care must be 
exercised that the name appears on every ticket, and that the cus- 
tomer drops them in a suitable receptacle; for instance, one resem- 
bling a ballot box. At stated intervals the tickets are taken out of 
