I 
UNITED STATES DEPARTMENT OF AGRICULTURE 
BULLETIN No. 178 
Contribution from the Office of Markets and Rural Organization 
CHARLES J. BRAND, Chief 
Washington, D. C. 
March 1, 1915 
COOPERATIVE ORGANIZATION 
BUSINESS METHODS 
By 
W. H. KERR, Investigator in Market Business Practice, and 
G. A. NAHSTOLL, Assistant in Cooperative Organization 
Accounting 
Introduction . . . 
Systems of Accounts 
Accounting Forms . 
The Office Manager 
Office Employees . 
The Secretary . . 
Records of Meetings 
Treasurer . . . 
Surety Bonds . . 
Filing Systems . . 
CONTENTS 
Page 
1 
2 
4 
5 
6 
7 
7 
Safeguarding the Cash ...... 10 
The Expense Account ...... 12 
Reserve for Depreciation . . . . . 13 
Dividends 14 
Trial-Balance Book 15 
Surplus 16 
Preparation of Annual Statements . . 17 
Auditing 18 
Conclusion 20 
Summary .......... 20 
Bibliography 23 
WASHINGTON 
GOVERNMENT PRINTING OFFICE 
1915 
