LIVE-STOCK SHIPPING ASSOCIATIONS. 9 
of the manifest, a copy of the bill of lading, the account sales, the 
prorating sheet, carbon copies of the members’ statements, and any 
other correspondence or papers pertaining to the shipment. 
After settlement has been made summaries for the shipment should 
be recorded in the shipment summary record and the cash journal, 
as illustrated on the following pages. 
SHIPMENT SUMMARY RECORD. 
The shipment summary record is provided for the purpose of 
bringing together the useful information of a statistical nature 
regarding each shipment of live stock. 
Shipping Assoclation Form No. 4 ~A 
MEMBER’S STATEMENT 
Shipment No.............00 = 
TN CCOUN TOL eed ee IER ite ar Ros 
Market Weight 
Attached find Check, No. for Balance due $ 
Please ask about anything not understood. Complete statement of each shipsient is on file. 
Ps easasesvenenareereraurersarrsaarere® 
Fic. 5.—Member’s statement (Form No. 4—A). 
The column headings and the sample entries on the form in Figure 
7 indicate what facts are to be recorded on this form and the method 
of recording them. A summary of each shipment should be entered 
immediately after settlement has been made. 
The figures for shipments No. 111 and No. 112 were taken directly 
from the manifests and the account sales illustrated in connection 
with the discussion of these shipments. (See page 41 for discussion 
of shipment No. 112.) The summaries consist of the actual weights, 
shrinkage, gross and net sales values, expenses, and home net value, 
rather than the prorated figures. The amount to be entered in the 
“home net” column is not the amount actually paid shippers, but 
it is the net value of the stock after all expenses have been deducted. 
The amount actually paid shippers is the home net value plus insur- 
ance paid for losses and plus or minus the small amount arising from 
dropping or adding fractions. The undivided balance and the 
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