-ACCOUNTING RECORDS FOR COUNTRY CREAMERIES. 9 
» serve as the patron’s ledger account. On the statement are arranged 
eolumns for the following information: Date, cream or milk, test, 
pounds of butter fat, price, amount, and deductions on account of 
_ charges to patrons as follows: Pounds and amount of butter, hauling, 
z and sundries. 
_ ‘The form is designed to accommodate 10 entries of deliveries during 
_ the month, but in case patrons make a greater number of deliveries, 
the statement may be extended to any desired length. 
_ ‘This form has the advantage of presenting to the patron in com- 
_ pact arrangement all the facts regarding his account. It facilitates 
' also the detection of possible errors in calculation. In this connection 
the patron always should be urged to verify the statement of the 
' creamery with his own records before detaching and cashing the 
attached check. 
¥ OPERATING STATEMENT. 
_ The operating statement (Form No. 6, pp. 29-31) is designed for the 
"purpose of facilitating the gathering together of the items of income 
- and expense in order that the amount distributable to patrons may 
| beshown. All items of income, expense, and distribution ordinarily 
- required in country creameries are represented in detail, and columns 
' are provided for the amounts of these items. The different accounts 
- iw the books are classified under income, deductions, reserves, and 
' payments to patrons, so that the various steps necessary to the final 
" distribution of the net income of the creamery follow in their proper 
sequence. 
- Included with the operating statement is a statement of statistics 
and formulas for computations. The statistics include data. of 
' interest in reference to the conduct of the creamery or of use in com- 
| puting costs. The computations are designed to explain the method 
' Of arriving at the proper distribution of values as recorded on the 
operating statement. 
» for the convenience of the creamery a working sheet for trial 
| balances or other general purpeses has been provided on the reverse 
_ side of the operating statement. All the figures regarding the opera- 
_ tion are thus practically consolidated on one sheet. 
THE PATRON'S SETTLEMENT SHEET. 
» ‘The patron’s settlement sheet (Form No. 7, p. 32) is one of the 
more important forms in the accounting system. Upon it is based 
the distribution of income due patrons for raw material. This sheet 
_ provides for the recording of the names of patrons, their numbers, 
4g pounds of milk or cream, pounds and value of butterfat, pounds and 
 vaiue of skim milk, and gross amount to be distributed for raw mate- 
_ vial. Deduction columns are included for such items as butter sold 
_, to patrons, hauling expense, sundry expense, amcunts paid by check, 
- and the amount of current overdrafts. 
§2344°—Bull. 559—17——2 
