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_ UNITED STATES DEPARTMENT OF AGRICULTURE 
| BULLETIN No. 559 
ates. Contribution from the Office of Markets and Rural Organization 
i CHARLES J. BRAND, Chief 
- Washington, D. C. Vv July 14,1917 
ACCOUNTING RECORDS FOR COUNTRY 
CREAMERIES | 
By 
JOHN R. HUMPHREY, Investigator in Market Business 
Practice, and G. A. NAHSTOLL, Assistant in Market 
| : Business Practice 
CONTENTS 
Page Page 
Advantages of Standardizing Accounting Method of Operating the System in Co- 
Systems ..... Me tat Yas Toh, okie 1 operative Creameries . . . . » eo = 35 Ip 
Types of Creamery Organization .. . 2 | Changes Necessary Under Private Man- 
Operating Methods. . ....... 3 AGeEMENE 3.56.) ele | wi eh ee ere oh eae 22 
Accounting Conditions ....... 4 | Cost Accounting . . . . « « » See Mee 8. 
Accounting Requisites. . . ..... Avs Conclusion ..<:) or ey etcera sia on en eee s 23 
PMMCRISMIMS cee a eee) fee ews, seed 5 | Forms ..- . ee . following . . 24 
Description ofthe Forms ...... 5 
WASHINGTON 
GOVERNMENT PRINTING OFFICE 
1917 
