24 
BULLETIN 225, U. S. DEPARTMENT OF AGRICULTURE.. 
CASH DISBURSEMENTS. 
Another form of cash, disbursements sheet (Form 8a) is here given, 
showing the ruling when but one set of checks is used. This form 
can be used as a check register, all checks being entered direct 
thereon without first being written up in the stub check book. The 
checks are numbered and put up in pads instead of in the usual stub 
check-book form, and, as the numbers follow consecutively on the 
register, each numbered check must be accounted for. 
FORM 8A. 
CASH DISBURSEMENTS. 
Date. 
Name. Items. 
Check 
No. 
Amount 
of check. 
L.F. 
Grow- 
ers' ac- 
counts. 
Sim- 
dries. 
3, 540. 22 
58.00 
60.00 
43.62 
243.80 
3.10 
100.00 
36.80 
1.50 
10.62 
3.56 
80.90 
375.00 
3,200.22 
405.42 
133.38 
340 00 
1914. 
T . C . Lunford 
forward. 
Fr. Sta't. PRR „tf„ 
Expense— Cartage 
4,007 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 to 21 
W. H. Hinckley 
B. D. Milton 
J A. Barnett 
20 
3 10 
27 
100 00 
30 
N. K. Nelson 
Frt. Sta't. LV ^f, 
for month— Salaries 
Mrs. B. Oliver 
J. P. Foss 
Arthur Burton 
Pay Roll 
375 00 
4,557.12 
342.00 
3,739.02 
818. 10 
4, 899. 12 
EXPRESS SHIPMENTS. 
Small shipments by express, consisting of goods sent out on con- 
signment, are handled in the same manner as carload shipments, but 
a separate file is provided for filing the envelopes. Instead of using 
a different form of envelope for the consignments, the regular form 
of car envelopes can be used and the words "express consignment" 
stamped on the face of the envelope so that the two files may be 
distinguished easily. 
TRIAL BALANCE. 
A trial balance should be taken off the books monthly. This 
tests the correctness of the postings and demonstrates the agreement 
of the two sides of the ledger. It also gives the manager and the 
board of directors a view of the balances appearing on the ledger 
accounts, which information will be found very valuable in the con- 
duct of the business. To obtain the same information from the 
ledger without the aid of such a schedule, the manager would be 
obliged to page through the ledger, and this method would not 
afford the comparisons with previous months that the monthly trial 
