ACCOUNTING RECORDS FOR COUNTRY CREAMERIKS., ff 
has been devised, setting forth the desired data under the following 
columns: 
Date. Returns received, date. 
Shipped to. Net market Weight. 
Shipped via. Price per pound. 
Number of packages. Amount. 
Shipment number. Draft. 
Kind and erade. Balance on consignment. 
_ Shipping weight, Gross, Net. 
This form serves not only as a memorandum of consignment 
shipments, but as a basis of computing the inventoriable balance 
of manufactured products in transit. When a shipment is made, 
the information available at that time, namely, the date of ship- 
ment, to whom shipped, shipped via, the number of packages, the 
shipment number, the kind and grade, and the shipping weight, 
should be extended in the appropriate columns. As soon as the 
returns are received on the shipment the record should then be 
completed, showing the market weight, the unit price, the amount 
received for the shipment, and the date of receipt. When drafts 
are drawn at the time shipments are made, these should be entered 
immediately in the “Draft” column. It frequently will happen 
that when the operating statement is being made up certain ship- 
ments will be outstanding upon which returns have not been received. 
When this occurs, the estimated value of the goods should be entered 
in the ‘“‘amount” column to ascertain the gross inventoriable value 
of all outstanding consignment shipments. From the gross value 
however, must be deducted the amount of all drafts drawn against 
the various shipments in order to obtain a net outstanding consign- 
ment value. This latter is carried over in the ‘Balance on con- 
signment” column, the total of which for the month is transferred 
to the inventory sheet under ‘‘ Butter, net consigned.” 
CREAM RECHIVING SHEET. 
Individual preferences of creamery managers for forms for record- 
ing the receipt of cream are extremely varied. As the actual design 
of such forms is not of vital importance, such individual preferences 
can be exercised freely,so far as these meet the actual requirements 
of the case. It is not intended that the forms here presented shall 
be used to the exclusion of all others. 
_ The cream receiving sheet (Form No. 3, p. 25) is so devised that 
the gross, net, and tare of cans of cream may be shown. 
The sections of the form on which are recorded the patron’s name 
and number, either in consecutive order or according to groups by 
route number, are provided in duplicate, one copy of which is 
retained in the office and the other used in the receiving department. 
. This latter, with the sheet upon which are recorded the gross, tare, 
