SYSTEM OF ACCOUNTING FOR COOPERATIVE ASSOCIATIONS. 
tents, and whatever other information is desired. This advice is 
placed on the bulletin, and, after the sale has been confirmed, for- 
warding instructions are given. After a car has reached its detina- 
tion and has been accepted by the consignee that portion of the 
bulletin pertaining to the shipment is detached and filed in the car 
envelope. 
This form acts as a register of orders received and also as a con- 
venient memorandum of shipments previous to the receipt of the 
manifests, receipts, and bills of lading which are mailed to the office 
by the agents and which consequently do not reach the office until 
the following day. 
FORM 3. 
The Bulletin. 
Date, June 8, '14. 
Purchaser. 
H. C. Cannon & Co. 
Station. 
Frank/ord. 
Package. Price. 
190 XX XX © 
Remarks. 
All bright red stock, 
well packed. 
Pittsburg, Pa. 
Car Number. 
P. R. R. 10S5S9. 
45 XXX © 
Route, 
Penna. 
15 XX © 
Date Draft. 
Broker, 
© 
Amount $ 
Purchaser. 
Laicrence Com. Co. 
Station. 
Dover. 
Package. Price. 
179 XX XX © 
Remarks. 
Scranton, Pa. 
Car Number. 
L. V. 42639. 
31 XXX © 
Route, 
9 XX © 
Date Draft. 
Broker, 
© 
Amount $ 
Purchaser. 
Station. 
Delmar. 
Package. Price. 
102 XX XX © 
Remarks. 
Car Number. 
P.R.R. 102030. 
85 XXX © 
53 XX © 
Date Draft. 
© 
Broker, 
Amount S 
THE INVOICE. 
When the original receipts, manifest, and bills of lading reach the 
office, an invoice (Form 4) is made out in duplicate, the original is 
sent to the customer, and the duplicate retained for filing. In case 
a draft is made to cover the shipment the invoice is made in tripli- 
cate and a copy is attached to the draft. 
°88197— Bull. 225—15 2. 
