ACCOUNTS FOE LIVE-STOCK SHIPPING ASSOCIATIONS. 5 
| omission of such provisions, however, would make the system unsuit- 
able to the requirements of many other associations, and their inclu- 
sion has been found to be of no disadvantage in any case. 
In order to include all the necessary features required in live-stock 
shipping-association accounting, the system devised by the Office of 
Markets and Rural Organization and described in this bulletin is 
comprised of the following seven forms : 
1. Cash journal. 
2. Shipment record envelope. 
3. Member's receipt. 
3a. Member's account sales. 
4. Manifest. 
5. Sales ticket. 
6. Cash receipt. 
THE CASH JOURNAL. 
The Cash Journal, Form No. 1, pages 6 and 7, is a multi-column 
cash book and journal combined, with provision for a detailed ac- 
count of sales of supplies. This book and an ordinary form of loose- 
leaf ledger consitute the only books of record required. 
SHIPMENT RECORD ENVELOPE. 
The shipment record envelope, Form No. 2, page 8, is used 
for the double purpose of filing the papers relating to a certain 
shipment so that they will be easily accessible at any time, and 
of providing a form giving full information concerning the ship- 
ment. When an account sales has been received from the terminal 
market, the data which it contains are transferred to the form on 
the shipment envelope, where the number of each kind of animals 
represented in the shipment is set down, together with the home 
weight, the market weight, and the percentage of shrinkage. The 
amounts of the different items of expense are then set down oppo- 
site their respective items on the shipment envelope in the amount 
column and the charge per hundredweight on each of these is pro- 
rated under the respective kinds of animals in the shipment. An 
addition of these per hundredweight charges would then give the 
total per hundredweight charge against each class of animals, which 
is used as a basis of proration upon the member's account sales. 
At the bottom of this form are shown the net returns on the ship- 
ment and the home expenses and deductions. The difference 
between these gives the total amount to be remitted to members. 
A notation at the side shows the date of the remittance and the num- 
bers of statements covered by the remittance. 
