20 BULLETIN 236, TJ. S. DEPARTMENT OE AGRICULTURE. 
adding-machine totals (which, should first be verified) may constitute 
the only entry in the patronage ledger, thus saving a considerable 
amount of clerical labor without detracting from the accuracy of 
results. 
For the convenience of those interested in the system described 
in this bulletin and for those who desire- to have the system printed, 
the Office of Markets and Eural Organization has provided printer's 
copy of the several forms for free distribution. 
All elevators installing the system of accounts may refer to this 
office any questions regarding its installation or operation. 
A sectional post transfer binder has been found convenient and 
adequate for binding the accounting forms. The standard size is, 
length over all, 15J inches, width 10^- inches, posts five-sixteenth inch 
in diameter and 7 inches from center to center. 
CONCLUSION. 
The foregoing pages outline very briefly certain information 
regarding operating grain elevators, and in particular describe the 
methods used in operating a system of grain elevator accounting. 
But the simple keeping of the records is not sufficient. To obtain 
benefits commensurate with the opportunities open in the field of 
cooperative grain elevators, the manager and directors of the elevators 
possessing such an accounting system should make use of all the 
information which it is able to furnish. If there is a common knowl- 
edge among the stockholders that the business of the elevator is 
being handled in a competent manner, and that details and statistics 
regarding it can be furnished at any time, it will act as a bond of 
faith and will secure the loyalty of the members to their organization. 
