UNITED STATES DEPARTMENT OF AGRICULTURE 
BULLETIN No. 811 
Contribution from the Bureau of Markets 
George Livingston, Acting Chief 
Washington* O. C. 
December 5, 1919 
A SYSTEM OF BOOKKEEPING FOR 
GRAIN ELEVATORS 
By 
B. B. MASON, Assistant in Market Business Practice, FRANK ROBOTKA 
Field Agent in Market Business Practice, cooperating with the College of 
Agriculture of the University of Minnesota, and A. V. SWARTHOUT 
Investigator in Market Business Practice 
CONTENTS 
Introduction 1 
Types of Elevator Accounting Systems 2 
Description of the System and Directions for its Operation . . 3 
Grain Receiving and Shipping Records 3 
Other Grain Records 6 
Cash Journal, Purchase and Sales Record 6 
Reports; Grain, Merchandise, and Manager's .... 10 
Ledgers 11 
Classification of General Ledger Accounts 12 
Trial Balance 31 
Closing the Books 31 
Balance Sheet 35 
Income and Expense Statement 37 
Cost Analysis 40 
Balancing Cash with Bank 40 
Supply Accounts Settled with Grain 41 
Conclusion 41 
Forms and Illustrated Entries 43 
WASHINGTON 
GOVERNMENT PRINTING OFFICE 
1919 
