10 BULLETIN 1150, U. S. DEPARTMENT OF AGRICULTURE. 
insurance paid are the only items taken directly from the prorating 
sheet. 
Separate summaries for hogs, cattle, calves, and sheep should be 
made on separate sheets of the shipment summary records. The 
summaries for the live stock shipped in mixed cars may be entered 
on the same sheets with those for the live stock in straight car ship- 
ments. Each summary should be totaled monthly and the totals to 
date brought down immediately below the monthly totals. 
THE CASH JOURNAL. 
The cash journal (Form No. 7) serves two very important pur- 
poses: (1) It provides a history showing day by day all cash receipts 
Shipping Assa. ¥orm No. 3 F 
Shipment Noo Sf 
SHIPMENT RECORD ENVELOPE 
Loaded at 
To - Commission Co. Time Loade 
Number of Cars___7 __No. of Decks__/ __ Railroad 
Car Now_Z-C.. 475 ae ° 
HOME STATEMENT 
(Credits) 
Undivided Balance-Loss 
Fic. 6.—Shipment record envelope (Form No, 5). 
and disbursements and other business transacted; (2) it classifies and 
summarizes the results of these transactions according to the accounts 
affected, thus making it a simple matter to determine the condition 
of any particular account or of the business as a whole. 
The form (see Fig. 8) provides for recording the date and explana- 
tion of each transaction, and the number of the check issued, if any. 
The remainder of the form is divided into 11 pairs of columns. One 
pair of columns (a debit and a credit column) is to be used for each 
account, 
