8  ~BULLETIN 985, U. S. DEPARTMENT OF AGRICULTURE. 
Part 1.—THE RECORDS. 
WHAT FORMS TO USE. 
Many business men and bookkeepers have not had the broad and 
varied experience which will enable them to devise a complete and 
related set of forms for the particular business with which they are 
connected. 
For this reason such a set is shown and described herein. This set 
is the result of wide observation and discussion with experienced 
ginnery accountants and managers. While it is true that no set of 
forms can be made which will exactly fit all the details of every 
organization, it is believed that these forms will be found satisfac- 
tory for use in the vast majority of cotton ginneries in the cotton 
belt of the United States. 
Some of the forms shown are not absolutely essential to successful 
accounting, but are provided that a complete system may be avail- 
able for use. Also, in some cases, alternate forms are shown. These 
variations are discussed in the paragraph describing the particular 
form. 
For the convenience of those interested in the system eset in 
this bulletin, and for those who desire to install the system, the 
Bureau of Markets has provided printer’s copy of the several forms for 
free distribution. A list of firms by whom the forms are published and 
carried in stock will be supplied on request. All ginneries installing 
this system of accounts may refer to this Bureau any question 
regarding its installation or operation. 
DESCRIPTION AND USE OF THE FORMS.’ 
The following forms comprise the system of accounting for cotton 
ginneries :? 
Form 2. The ginning ticket and register. 
Form 3. The ginning ledger 
Form 5. The cash journal. 
In addition to the above, the following forms are described and 
illustrated, as they will be of material assistance in keeping accurate 
records of all items of importance: 
Form 1. The bale tag. 
Form 4. The cash receipt. 
THE BALE TAG—FORM 13 
The bale tag is fully described in United States Department of 
Agriculture Bulletin No. 520, ‘A System of Accounts for Cotton 
Warehouses,” as follows: 
Various methods are in use in cotton warehouses for the identification of the bales, 
but by far the most successful, and the one most generally used, is that of the num- 
bered tag, supplemented by a record of the owner’s private mark. Form | shows a 
1 Further discussion of the operation of the forms will be found on p. 14. 
2 Sample copies of these forms will be furnished to ginners on request. 
3 See page 42. 
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