ACCOUNTING RECORDS FOR COUNTRY CREAMEBIES, li 
CONSIGNMENT INVOICE, 
The consignment invoice (Form No. 12, p. 35) is used for in- 
voicing consignment NEEDS and should a made in duplicate and 
numbered consecutively. The information contained ee! should 
be recorded on Form No. 2, the “Record of shipments on consign- 
ment’. 
| INVENTORY REPORT. 
In order that the bookkeeper may ascertain the balance on hand 
of inventoriable supplies, it will be necessary to take actual physical 
inventories at the end of the month. The inventory report (Horm 
No. 13, pp. 36,37) will be found convenient for this purpose. The 
various supplies ordinarily used in the operation of the creamery 
are noted on the form, while blank spaces are provided f for other items 
~ notenumerated. The report furnishes information as to supplies on 
hand at the end of the previous month, giving the amount received, 
on hand, and used during the current month, together with the dis- 
tribution of the usage as between butter, by-products, and patrons. 
OTHER FORMS. 
The forms above described and illustrated in this bulletin are those 
_ Which are considered practically indispensable in the average cream- 
_ ery. Itis apparent, however, that conditions may arise where other 
_ forms will be necessary. Among these may be mentioned the fol- 
1. Duplicate ticket. 
2. Hauler’s report. 
3. Station operator’s report. 
4. Hauler’s or station check sheet. 
DUPLICATE TICKET, 
There is considerable variation in the practice of giving receipts 
for deliveries of the raw product at the creamery. Where such a 
receipt is required, a ticket form greatly facilitates the work of the 
receiving room in this respect. The ticket should be made in dupli- 
cate, either by means of a carbon sheet or by providing a two-piece 
tac. In the latter case, the two sections of the tag are numbered 
correspondinely and each bears the same information respecting the 
weight of the product received. The lower half of the tag should be 
torn off and given to the patron as his receipt, the upper part remain- 
q ing as the record of the creamery. The tickets should be employed 
merely as memoranda of deliveries. 
HAULER’S REPORTS. 
_ Creamerics operating routes on which the cream is weighed and 
_ sampled by the hauler should require standard forms for chig’ purpose. 
These are obtainable from various publishing houses and need not 
be described here. 
