SYSTEM OF ACCOUNTS FOE FAKMEBS' COOPEKATIVE ELEVATORS. 5 
The complete system includes 15 forms, as follows: 
Form No. 1 — Cash, journal, purchase and sales record. 
Form No. 2 — Record of grain receipts. 
Form No. 3 — Record of grain purchases 
Form No. 4 — Record of grain shipments and sales. 
Form No. 5 — Record of hedges. 
Form No. 6 — Record of sales to arrive. 
Form No. 7— Patronage ledger. 
Form No. 8 — Grain and merchandise report. 
Form No. 9 — Manager's report. 
Form No. 10 — Grain check. 
Form No. 11— Scale ticket. 
Form No. 12 — Storage ticket. 
Form No. 13 — Sales ticket. 
Form No. 14 — Cash receipt. 
Form No. 15 — Cost analysis. 
For convenience of discussion, the description of the foregoing 
forms will be taken up in respect to the order of their use. 
SCALE TICKET. 
Form No. 11 (see p. 26) represents the scale ticket adopted under 
this system, but it is not essential that this exact form should be 
used, as any scale ticket which records gross, tare, and net, and gross 
dockage, and net of the load, together with designations as to the 
owner and kind of grain, will be satisfactory. 
STORAGE TICKET. 
In order that all grain may be accounted for properly upon receipt 
by the elevator, the adoption of the storage ticket as a means of 
recording bushels and pounds received is strongly recommended. 
Form No. 12 (see p. 27) represents such a ticket. Upon this ticket 
are recorded the gross dockage and net of all the loads which have 
been hauled in any one day by a single owner, as previously recorded 
on scale tickets. Storage tickets should be made up at the close of 
business each day. Both scale and storage tickets should be num- 
bered consecutively and printed in duplicate. 
For convenience in referring to the data entered on storage tickets 
it is advisable to file the tickets alphabetically under two headings, 
denoting "stored grain" and "purchased grain." By this system of 
filing, each patron's sales are kept together and settlement may be 
effected easily in the case of unsold grain through reference to this 
file. A small card file containing a card for each patron may be 
found of assistance in listing numbers of storage tickets and for 
furnishing other information for checking up the storage-ticket files. 
RECORD OF GRAIN RECEIPTS. 
After having registered all the receipts of grain on storage tickets 
under the names of their respective owners, entry should be made 
