SYSTEM OF ACCOUNTING FOR COOPERATIVE ASSOCIATIONS. 25 
balances would furnish. A further discussion of this subject and the 
necessity therefor will be found in U. S. Department of Agriculture 
Bulletin No. 178, "Cooperative Organization Business Methods." 
BINDERS. 
Of the three forms — journal, cash receipts, and cash disburse- 
ments — that of the journal is the largest, measuring 16 (binding side) 
by 14 inches. The other two forms measure 16 by 13 inches and 16 
by 13 J inches, respectively. All of these forms therefore fit in a 16 
by 14 inch stock form of binder. . There are many different makes of 
sectional post binders on the market, both end and top locking, the 
price of these ranging from $3 to $9, according to the binding. Sec- 
tional post transfer binders in full canvas without the lock but with 
knurled nuts to fasten the binder cost from $2 to $4. These binders 
are made with three-eighths inch, also five-sixteenths inch posts, 
which are llf inches from center to center. 
CONCLUSION. 
Cooperative organizations desiring to install this system can pro- 
cure printers' copies of the accounting forms upon request to the 
Chief of the Office of Markets and Rural Organization. The office 
will be glad to give whatever information is desired for the installa- 
tion and operation of the system. In fact, it is desired to make this 
branch of the work as specifically helpful as possible in solving the 
many accounting problems of cooperative and farmers' organiza- 
tions marketing agricultural products, and to aid in introducing the 
most modern methods of accounting, auditing, financing, and busi- 
ness practices. In this way it is hoped that help will be given to 
these organizations which will bring them to their highest efficiency 
in the marketing and distribution of farm products. 
All correspondence should be addressed to the Chief, Office of 
Markets and Rural Organization, U. S. Department of Agriculture. 
ADDITIONAL COPIES 
OF THIS PUBLICATION MAY BE PROCURED FROM 
THE SUPERINTENDENT OF DOCUMENTS 
GOVERNMENT PRINTING OFFICE 
WASHINGTON, D. C. 
AT 
5 CENTS PER COPY 
