26 BULLETIN 865, U. S. DEPARTMENT OF AGRICULTURE. 
Thisaccourt would be used only by creameries operating on the cooperative plan; 
when it would be shown on the Operating Statement es all other experses. 
Should it happen that an error is made in feurirg 2 patron’s voucher, any balance 
due him should be immediately paid upon verification as te the sccuracy of the 
claim and the amount carried to the debit of this 2ecourt. 
In ease an overpaymert has been made to a patron, he should be induced, if possi- 
ble, to reimburse the company immediately. Ctherwise the amount will appear as 
a. deduction on his next voucher, which is undesirable. Such refunds will be a 
eredit to this account. 
The balance oi this account should be carried to Butter Fat Purchases’ account, 
_ either as 2 debit or credit, as the case may be, before the Loss and Gain accctrt is 
written up. ; 
AvuTomMobiLe Truck OPERATION (IL 4). 
DEBIT: | CREDIT: 
1. With all expenses incurred for oil, | 1. With the debit balance at the close 
gasoline, rent, driver’s wages, ot the fiscal year. (Debit Loss 
license fees, and cleaning. and Gain.) 
i 
lf the situation warrants, 2 separate labor account under Collection and Delivery 
Expenses may be maintained, but in most cases this would be an unnecessary segre- 
gation. The Automobile Truck Operation expense account should show the expense 
of actual operation, exclusive of repairs. . 
REPAIRS ON AUTOMOBILE TRUCK (L 5). 
DEBIT: CREDIT: 
1. With the cost of all items of repairs 1, With the debit balance at the close 
on automobile trueks during the ef the fiscal year. (Debit Loss 
period. and Gain.) 
a 
Considerable care must be exercised in determining wheat should be charged to 
thisaccount. These charges should include repairs of all sorts, but should notinclude 
charges for replacement of entire unit. Additional equipment to a truck increasing 
its valuation should be charged to Automobile Truck Inventory account. 
DEPRECIATION ON AUTOMOBILE Trucks (L 6). 
DEBIT: | CREDIT: 
1. At the close of the period, with pro- |. 1. With the debit balance at close of 
portion of annual reserve set aside | the fiscal year. (Debit Loss end 
to cover the estimated wear and | Gain.) 
tear on automobile truck. | 
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HAULING EXPENSE. 
In some orgainzations this expense, or a part of it, is paid by the patrors. When 
the entire cost is so paid, the proper method of bookkeeping is described under 
Accounts Payable Haulers on page 15. However, when any part of this cost is paid 
by the creamery, an account captioned Hauling Expense should be opened under 
the Raw Material account. All amounts paid-to haulers would be charged to this 
account, and all charges to producers would be credited to this account. The debit 
balance would represent the expense to the creamery of collecting the raw: material.—. 
re 
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