10 BULLETIN 559, U. S. DEPARTMENT OF AGRICULTURE. 
The ‘‘Sundry”’ column should be used for miscellaneous deductions, — 
such as the sale of supplies on account to patrons, deductions for — 
previous overdrafts, or other items for which special columns have 
not been provided. For convenience of posting it will be found advan- 
ageous to recap the total of the ‘‘Sundry”’ column so that the tetals 
of all similar items may be shown. The remaining columns on the 
sheet are act explanatory and are used for the various purposes indi- 
cated by their headings. 
DAILY RECORD. 
The butter maker’s daily record (Form No. 8,p.33) is a simple 
ferm devised for the purpose of furnishing data regarding the daily 
run of manufacturing operations in the creamery. It alt aid in 
controlling the overrun and in regulating the uniformity of the 
product. As a reference sheet, giving information of sources of 
losses and a comprehensive understanding of the activities in the 
workroom, it should be of considerable a to both the manager 
and the butter maker. 
BUTTER BALANCE. 
The butter balance (Form No. 9, p. 33) serves as a perpetual 
inventory of butter on hand and operates as a check upon the butter- 
maker’s daily record and the record of sales. The butter balance 
should always check closely with the actual physical inventory at the 
end of each month. 
PATRON’S BUTTER ORDER. 
The custom of advancing butter to patrons on account without 
recording the number of pounds is likely te lead to discrepancies 
which are difficult to locate and correct at the end of the month. 
In order to avoid this difficulty the patron’s butter order (Form 
No. 10, p. 34) is recomme! nded. No butter should be advanced 
to patrons unless a signed order bearing the patron’s name and 
number and setting forth the number of pounds for which the order 
is given has been received from him. These orders should be filed 
until the end of the month and then be charged to the patron under 
“Deductions” on the patron’s voucher. 
LOCAL SALES TICKET. 
The local sales ticket (Form No. 11, p. 84), provides a simple 
form for recording both cash and credit sales to local parties. The 
tickets should be. made in duplicate and numbered consecutively, 
the original being given to the customer and the duplicate being 
retained in the creamery as a memorandum of sale. All local sales 
are recorded in the cash journal, the amounts being credited in the 
“Butter sales—local’’? column with a corresponding debit entry to 
cash or to accounts receivable, as the case may be. 
