12 
BULLETIN 225, U. S. DEPARTMENT OF AGRICULTURE. 
All receipts are deposited daily, and all disbursements are made by 
check. When it is necessary to carry on hand a petty cash fund this 
should be done on the Imprest System described in U. S. Department 
of Agriculture Bulletin 178, "Cooperative Organization Business 
Methods." 
Cash receipts. — The form of cash receipts (Form 7) corresponds to 
the left-hand side of the ordinary cash book. Columns have been 
provided for Sundries, Fruit, and Merchandise. All remittances 
received on account of shipments of fruit are extended in the Fruit 
column. Merchandise cash sales are extended in the Merchandise 
column. 
A column for deposits has been provided in order to show the 
amount of the daily deposits, so that they can be checked against the 
entries appearing in the bank pass book. 
FORM 7. 
CASH RECEIPTS. 
Date. 
Name. 
Items. 
L. F. 
Sun- 
dries. 
1 
Fruit. 
2 
Mer- 
chan- 
dise. 
3 
Bank de- 
posits. 
4 
1914. 
June 25 
H. C. Cannon & Co 
A. B. Jones 
Amount brought 
forward. 
Car 49 P. R.R. 105539.... 
On account 
480.00 
60.00 
41.00 
20.00 
3,005.35 
667. 50 
745. 00 
60.00 
3.00 
3, 545. 35 
Crux ton Produce Co 
Cash Sales 
Car 53 LS&MS 40693 
1,475.50 
26 
Bills Receivable 
30 
61.00 
Fruit 
601.00 
4,417.85 
63.00 
4,417.85 
63.00 
5,081.85 
5,081.85 
5,081.85 
1. Sundries. Items appearing in this column are posted in detail during the month to the credit of the 
respective accounts. 
2. Fruit. Credit Fruit account with total of this column. 
3. Merchandise. Credit Merchandise Sales account with total of this column representing cash sales of 
merchandise. 
4. Deposits. The total of this column, less balance carried forward from preceding month, must equal the 
total of the three columns, Sundries, Fruit, and Merchandise. This shows that all amounts received have 
been deposited in the bank, and a comparison can easily be made between the amounts as shown to have 
been deposited in the bank book and the amounts which should have been deposited according to the 
cash book, thus providing another check on the cash. 
Cash disbursements. — The cash disbursements form (Form 8) cor- 
responds to the right-hand side of the ordinary cash book. Two sets 
of checks are used. The first Check Number column and the Fruit 
column are used for the recording of all checks issued to the growers 
in payment of the net proceeds of fruit shipped. The second Check 
Number column and the Sundries column are used for all other items. 
Two more columns have been provided which may be used for other 
