wey SIS PE ae Le i te tte i os Sot RRB cs aR ages Ae a BE a aol Recah ae TRS SATE alt AS Re SO A UC Tc on RENESAS ig Ee emi. Ue 
ie iad, SMbMa saciets: Bae ea aoe 
sgl. Toes baie a NO as 
UNITED STATES DEPARTMENT OF AGRICULTURE 
ieee BULLETIN No. 865 
Contribution from the Bureau of Markets 
George Livingston, Chief 
Washington, D. C.  f August 16, 1920 
A CLASSIFICATION OF | 
LEDGER ACCOUNTS FOR CREAMERIES 
By 
GEORGE O. KNAPP and BURTON B. MASON, Assistants 
in Market Business Practice, and A. V. SWARTHOUT 
Investigator in Market Business Practice 
CONTENTS | 
Introduction . .. . 
Chart of Ledger Recounts Closing the Beoks 
Assets Balance Sheet 
Liabilities, Reserves, and Net Worth . . Income and Expense Statement .. . 
Income Accounts Installation of Additional Equipment . 
Expense Accounts nies The Nature of Bookkeeping 
WASHINGTON 
GOVERNMENT PRINTING OFFICE 
