- column will then represent the amount of money received in drafts, 
ACCOUNTING RECORDS FOR COUNTRY CREAMERIES, 1D 
checks, and cash for butter sold through outside dealers, plus the 
value of butter sold on account. 
OTHER SALES COLUMNS. 
The several columns headed ‘‘Butter—local,” ‘‘Buttermilk,” 
“Cream,” ‘‘Milk,’’ ‘‘Cottage cheese,’ and the two blank columns 
provided for special use, like the ‘‘Sales—butter shipped’’ cclumn, 
are used for entry of the sales of the specific product designated. 
They provide a summary of the income from such sales for each 
monthly period. The totals of the columns are posted to the 
respective accounts in the general ledger at the end of the month. 
The total of the ‘‘Butter—local”’ column, ae s carried, toget 
with the total of the ‘‘Sales—butter dope ate eclimn, to the eredit 
of the general ‘‘ Butter sales’”’ account and not to a separate ‘‘ Butter— 
local’? account. The sales of butter to patrons should be entered 
the ‘‘General ledger’ column and be posted to the ‘Butter sales”’ 
account. 
Sse 
@ 
Beg 
THE LEDGER. 
For convenience in operation it is often found advisable to divide 
the ledger into two parts, so that a distinct division may be made 
between the general accounts and personal accounts or accounts 
receivable. Where this method is followed, an account should be 
carried in the general ledger under the caption ‘‘ Accounts receivable 
control.”’ Postings to this account are made once a month and are 
derived from the totals of the debit and credit accounts receivable 
columns in the cash journal. It follows then that since the postings 
to this account are the totals of all debit and credit entries made to 
individual accounts, the balance of ‘‘ Accounts receivable” taken 
individually should equal the balance of the control account. By 
dividing the ledger into two parts and carrying control accounts in 
the general ledger, it is also possible to take a trial balance covering 
the entire operation of the business by reference to the accounts in 
the general ledger only. 
The correctness of the accounts receivable ledger is ascertained 
by comparison of its balance with that of the control account. The 
practice of arbitrarily ruling off accounts in the ledger at the end of 
each month because of the fact that creamery operation usually is 
divided into monthly periods is not recommended, since it is intended 
‘that the ledger shall represent a continuous, accumulated record of 
the transactions throughout the year. hice convenience in making 
up the operating statement, pencil notations of the monthly balances 
of accounts may be set down as marginal notations in the ledger 
accounts, and all entries to the operating statement, except inven-, 
