SYSTEM OF ACCOUNTING FOR COOPERATIVE ASSOCIATIONS. 
A journal entry is next passed as follows: 
Dr. 
Fruit. 
Cr. 
Commission. 
Icing (credit party furnishing initial ice). 
Brokerage (credit broker). 
Letters of remittance, account sales from commission houses, 
requests for allowances and correspondence relating thereto arc all 
filed in the envelope. This envelope is a very satisfactory record 
to place before a grower in case he desires further information regard- 
ing one of his shipments, and is also a complete and comprehensive 
record for the auditor. 
FORM 5. 
The Car Envelope. 
Station Frankford Date June 8, 1914 
Shipment No. 
49 
Car Initial 
PRR No. 105689 
"Rill Rent 
6/8114 
Q 
< 
r-t 
05 
vS 
N 
H 
2i 
Consignee 
H. C. Cannon & Co., 
Destination 
Pittsburgh, Pa. 
Routing 
Penna. 
"Diverted to ._ . 
"DpstinfitioTi 
Routing 
Refrigeration 
25.00 p a i d 
Contents 
160XXXX 20 XXX Gandys 
10 XX XX 25 XXX 15 XX Parson 
10 XXX X Climax 10 XXXX Helen Davis 
Sold by 
Date Draft 
Amt. Invoice 
Amt. Draft 667. SO 
Remarks 
Excellent stock 
Date Paid. 
C B. 
Credits. 
Jnl. 
Debits. 
6/25 
24 
667.50 
Commission 
15 
32.12 
Brokerage 
Icing 
15 
25 
Due growers 
610.38 
Total 
Total 
667. 50 
667.50 
