UNITED STATES DEPARTMENT OF AGRICULTURE 
22-9 DEPARTMENT BULLETIN No. 1150 @ i 
August 8, 1923 
ACCOUNTING RECORDS AND BUSINESS METHODS FOR 
LIVESTOCK SHIPPING ASSOCIATIONS 
By 
: ) FRANK ROBOTKA 
Assistant, Iowa Agricultural Experiment Station, and Collaborator, Bureau of Agricuitural Economics 
CONTENTS 
Bae ties tosh aes eiletiane The need of permanentrecords - - +--+ +++. « 
Scaletickel 3 cos, disse ol euick ve Peasy, Wake Vs 3 Records as a protection to manager, directors, and 
ES A Ce Ee On eae 4 : ay ots 57s ane - 
OAR CAE ee St eee 6 - Recerds as a guidefo management - - - - - + « 
’ Monthly and annualreports. - - --+ e+. 24 
Menihersistalcment= sic a) | @ fevic, oc) oho 6 y : 
Shi Jexel Analyzing the business. - - - » 2 2» 2 2 = e 28 
clog deci saat alt ee al Ts} _ Who should keep the books? . ..-.--- 29 
Shipment summary record - - ++ +--+ -- 9 Marketing metliods «ait eietab sari ene 30 
The cash jour mal. . « Beta ates ee 10 Terminal mar'ct methods. . . . . 22. ee 30 
Operating the cashjournai - - --- +--+ ll Grading and prorating athome. - . -. +... - 33 
Information needed to determine business standin; - 16 Problemsinvolvedin proraling. - . » + +--+ - 34 
Description of the accounts - . -. +--+... - 18 Filling out the prorating sheet - - - - +--+ 38 
Advances to shippers . ..-...+..2+-+2.- 22 Prorating mixed shipments - - -..+-.-+-.- 41 
Sales subject to inspection . ...-.- 22. 22 Short-weight and mixed carloads. . . .. +. 45 
Illustrative transactions). <>. /<)'. s) «ss etenlel<) «ita 
1 WASHINGTON 
GOVERNMENT PRINTING OFFICE 
1923 
