BOOKKEEPING FOR GRAIN ELEVATORS. 3 
DESCRIPTION OF THE SYSTEM AND DIRECTIONS FOR ITS OPERATION. 
The complete system includes the following forms: 
Page. 
Form No. 1. Cash Journal and Purchase and Sales Record 6 
Form No. 2 Record of Storage Tickets Issued 4 
Form No. 3. Record of Grain Purchases 4 
Form No. 4 
Form No. 5 
Form No. 6 
Form No. 7 
Form No. 8 
Form No. 9 
Record of Grain Shipments and Sales 5 
Record of Hedges 6 
Record of Sales to Arrive 6 
Patronage Ledger 11 
Grain and Merchandise Report 10 
Manager's Report 11 
Form No. 10a. Grain Check for Cash Grain 4 
Form No. 10b. Grain Check for Stored Grain Purchased 4 
Form No. 11. Scale Ticket 3 
Form No. 12. Storage Ticket 3 
Form No. 13. Sales Ticket 8 
Form No. 14. Cash Receipt 9 
Form No. 15. Cost Analysis 40 
Forms Nos. 1 to 6, inclusive, constituting the Journal, and Form No. 8 are uniform 
in size and punching and can be held in one loose-leaf binder. 
Form No. 7, the Patronage Ledger, is used only where patronage dividends are paid. 
It is bound in a separate binder. 
Form No. 9, the Manager's Report, is used when the books are kept outside the eleva- 
tor office. 
Forms Nos. 9 to 14, inclusive, are recommended for presenting necessary information 
in convenient form. 
In addition to the forms recommended above, a ledger in the usual 
stock form is necessary. 
GRAIN RECEIVING AND SHIPPING RECORDS. 
Scale Ticket. — On the Scale Ticket (Form No. 11) is recorded the 
weight in gross, tare, and net pounds, and gross and net bushels 
of all grain taken into the elevator, as also dockage where dockage 
applies. To facilitate auditing, the number of the check or storage 
ticket, which is issued for the scale ticket, should be entered thereon 
when the transaction is completed. 
The practice of permitting the scale ticket to constitute the only 
record of grain received, this delaying the completion of the transac- 
tion often for many days, should be discouraged by directors of 
country elevators, because a scale ticket is not evidence of ownership 
of the grain nor of its having been received into the elevator. In 
fact, in some States, failure to issue a check or storage ticket on the 
date of delivery of the grain is made a misdemeanor, punishable by 
fine and imprisonment. 
Storage Ticket. — At the close of each day storage tickets (Form 
No. 12) should be made out for the unpurchased grain delivered that 
day. The ticket numbers and the gross, dockage, and net bushels 
