BULLETIN Ne. 559 § 
Goatibution from the Office ef Markets and Rural Orgination 
CHARLES J. BRAND, Chief 
Washington, D. C. Vv July 14, 1917 
Py 
ACCOUNTING RECORDS FOR COUNTRY CREAMERIES. 
By Joun R. HumMpPurey, Investigator im Market Business Practice, and G. A. NAusToLn, 
Assistant in Market Business Practice. 
CONTENTS. 
Page. Page. 
Advantages of standardizing accounting sys- Methed of operating the system in coopera- 
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Types of creamery organization.....-........ 2 | Changes necessary under private manage- 
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mrecomminme CONdIGIONS? {2520200556520 es SS Ala COStrACCOWM IM eee, eee eee i are 23 
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7) EESCITIG: es A a a Bat MR OLTIS seer) eae eae eee following 24 
Weseniption of the forms =: 2.2... <2 2. sac000- 4 
ie ADVANTAGES OF STANDARDIZING ACCOUNTING SYSTEMS. 
» In modern business, where numerous operating units are con- 
ducted along Sener simular lines, a distinct tendency toward 
Me dardization has been shown. The country creamery offers a 
‘problem both of factory and of commercial organization. It is 
_ engaged not alone in the preparation and sale of dairy products but 
in the processing and manufacturing of raw materials into the several 
finished commodities—butter, cheese, condensed or evaporated milk, 
casein, and dry and powdered milk. The methods pursued, Hone 
= Jvarying in many particulars in different sections of the country, are 
similar in most of the fundamental details. Standardization of 
~ accounting methods and business practices, therefore, as in other 
ines of business, is both desirable and feasible. To this end the 
adoption of uniform methods of cost and general accounting is 
necessary first step. 
_ Nore.—This bulletin is intended for all farmers’ cooperative and other country creameries throughout 
he United States. It contains copies of forms and a description of their uses for a system of accounts 
hich is being recommended by the Office of Markets and Rural Organization and by the Dairy Divi- 
sion of the United States Department of Agriculture as a uniform system of accounting for country 
