14 
BULLETIN 225, U. S. DEPARTMENT OF AGRICULTURE. 
FORM 8. 
CASH DISBURSEMENTS. 
Date. 
Name. 
Items. 
L.F. 
Check 
No. 
Fruit. 
1 
Check 
No. 
Sun- 
dries. 
2 
1914. 
Fruit Statements 
S. B. Larkin & Co 
Brought forward . . 
2, 840. 58 
610. 38 
416. 30 
326. 40 
20043 
4 
5 
6 
326 42 
June 25 
26 
CarPRR^^ 
Invoice 5/28 
4007 
to 4018 
4019 
to 4022 
4023 
to 4031 
76.80 
27 
3 00 
28 
Fruit Statements 
Eastern Ice Co 
Car L. V. -rAV* 
29 
Icing PRR „Hir7 
O/concar T&H^.... 
Fruit P&L 
25.00 
30 
Buston & Co 
Fruit Statements 
5.30 
30 
Car PRRt,^*!^, 
Fruit 
4, 193. 66 
436. 52 
436. 52 
Cash balance 
4, 630. 18 
451. 67 
5, 081. 85 
1. Fruit. DebitFruitaccountwiththetotalofthiscolumn. 
2. Sundries. Items appearing in this column are posted in detail to the debit of the respective accounts. 
THE ACCOUNT SALES. 
Each car lot is usually made up of the combined deliveries of several 
growers. In order to keep a full and complete record of the distribu- 
tion of the proceeds among the shippers, the extensions are made on 
the manifest where a column has been provided for that purpose. 
The amount received for the shipment less charges, such as brokerage, 
icing, etc. (except commission), represents the proceeds received by 
the association. In writing up the account sales, it is desirable to 
show to the grower the amount received for the shipment and the 
deduction made by the association for its commission. For conven- 
ience in writing them up, therefore, the extensions are made on the 
above basis instead of on a basis of actual net to be paid the grower. 
The account sales (Form 9) are written up in duplicate from the 
manifests after the extensions have been made. When these are 
completed, the gross amounts, commission and net amounts are 
totaled in order to prove the work and to establish the agreement of 
the total of the net amounts due growers, as shown by the account 
sales, with the balance due growers appearing on the envelope. 
Checks are then written for the net amounts shown on the account 
sales, and these are totaled in order to prove the accuracy of the work. 
This total is also used for the entry on the cash book as explained 
under "Cash Disbursements," page 13. The original account sales 
are mailed out with the checks, and the duplicates are filed in a 
vertical correspondence file containing a separate folder for each 
grower. These folders are arranged in alphabetical order. 
