@:= BULLETIN 559, U. S. DEPARTMENT OF AGRICULTURE. 
The system is composed of the following forms: 
Form No. 1. Cash Journal. 
No. 2. Record of Shipments on Consignment. 
No. 3. Cream Receiving Sheet. 
No. 3a. Daily Cream Receiving Sheet. 
No. 30. Daily Cream Receiving Sheet (Grade). 
No. 4. Milk Receiving Sheet. 
No. 5. Patron’s Voucher (Duplicate). 
No. 6. Monthly Operating Statement. 
No. 7. Patron’s Settlement Sheet. 
~ No. 8. Buttermaker’s Daily Record. 
No. 9. Butter Balance. 
No. 10. Patron’s Butter Order. 
No. 11. Local Sales Ticket (Duplicate). 
No. 12. Consignment Invoice (Duplicate). 
No. 13. Inventory. 
The forms are described in their consecutive order as listed above. 
CASH JOURNAL. 
The cash journal (Form No. 1, p. 24) provides a systematic, 
chronological reference of the financial transactions occurring during 
the month and, through the provision of extra columns, reduces the 
amount of posting to a minimum by assembling items of a similar 
character into separate totals for the month. The debit columns of 
this form bear the followimg headings: 
Date. General ledger. 
Folio. Labor. 
Cash. Repairs. 
Bank deposits. Freight and drayage. 
.ccounts receivable. 
The credit columns are as follows: 
Folio. Sales, butter shipped. 
Check number. Butter (local), pounds, amount. 
Bank withdrawals. Buttermilk, pounds, amount. 
Accounts receivable. Cream, pounds, amount. 
General ledger. Milk, pounds, amount. 
Invoice or ticket number. Cottage cheese, pounds, amount. 
Two columns in blank are also provided on both the debit and credit 
sides, which may be used according to the requirements of the indi- 
vidual creamery. 
Columns are also provided between the debit and eee sides 
for items and explanations. 
RECORD OF SHIPMENTS ON CONSIGNMENT. 
In order that a continuous, concise statement may be had of all 
shipments of manufactured products on consignment to outside 
markets, the record of shipments on consignment (Form No. 2, p. 25) 
1 In preparing working sets of this system, two binders should be provided, the first containing forms 1 and 
2, aud the second, forms 6 and 7, 
