2 BULLETIN 225, U. S. DEPARTMENT OF AGRICULTURE. 
the many accounting problems of the larger organizations and to 
submit forms to cover their needs. 
Two methods of handling the records of settlements with the grow- 
ers are shown in this bulletin. The first method, which does not 
provide for individual ledger accounts with the growers, has been 
tried out in the offices of the Delaware Produce Exchange at t>over, 
Del., and the second method, which provides for the use of such 
accounts, has been used in the offices of the Virginia Fruit Growers 
(Inc.), of Staunton, Va. The reasons for the change in this particu- 
lar are set forth fully in the text. 
OBJECT. 
There are a number of different systems now in use in cooperative 
organizations marketing deciduous fruits and produce, but while 
these serve as records of the transactions, no provision is made for a 
proper filing of the papers supporting the figures appearing in the 
records. Inasmuch as the organization acts in the capacity of an 
agent for the growers, the accounting system should be so arranged 
that the history of each lot of fruit or produce delivered can be 
easily and quickly traced from the time it is turned over to the 
organization for shipment until the returns are paid to each grower. 
A system providing for the filing together of all papers pertaining 
to the same shipment in a separate folder or envelope, where they 
will be readily accessible for reference, will be found to be much more 
satisfactory than one in which the necessary data supporting the 
figures which appear on the books must be procured from a number 
of different files. The best system of accounts for any business is 
the one that secures the information desired with the least effort. 
The aim has been, therefore, to devise the least involved system 
which will secure the information essential to successful management 
with absolute accuracy and promptness. 
Wide divergence in accounting needs will be found among the 
various cooperative marketing organizations. This is particularly 
true of the various types of organizations handling deciduous fruits 
and produce. It has been the aim in this bulletin to give a system 
of accounts which will fill the needs of the smaller cooperative 
organizations, acting primarily as sales agencies. 
MEMORANDUM RECORDS. 
In the marketing of perishable products it is often found necessary 
to divert shipments in transit from one consignee to another in the 
same market or from one market to another, or a car may be for- 
warded as a " tramp;" that is, it may be billed out subject to the 
shipper's order and routed in such a manner that it can be diverted 
easily to one of several markets, wherever it is most probable that a 
sale will be made. Owing to the perishable nature of the product, 
