4 BULLETIX 178; U. S. DEPARTMENT OF AGRICULTURE. 
the quickest and most efficient method of returning to the grower the 
proceeds of his product. It must provide for a record which not 
only will show every detail, but which is so arranged as to allow 
instant reference. 
Many cooperative organizations have adopted the system of pool- 
ing, which necessitates the prorating of returns on like grades of 
fruit and produce. The record of this pool should therefore be clear 
as to time, shipments covered, and average prices obtained, so that 
any discrimination can be shown quickly. 
Auxiliary accounts, whether of money or items, should be checked 
in the same manner as those of the financial system. To be of any 
useful purpose these records must be absolutely accurate. 
NO TWO ORGANIZATIONS EXACTLY ALIKE. 
No two organizations in the United States work under exactly the 
same conditions. Plans of organization, methods of selling, varie- 
ties of products, local conditions, and various other things which 
affect the accounting will be different for each organization. Hence 
it is necessary for the manager to see that any forms or systems se- 
lected are best fitted to conduct his particular business, for every or- 
ganization will have some peculiarities of its own, which will re- 
quire the working out of a method best adapted for keeping the rec- 
ord of such transactions. 
Xo cut-and-dried system of forms is ideal for any organization, 
yet the adding of a column here and there, or some slight change, 
will often adapt a form to the particular requirements of a business. 
Small organizations often adopt bodily the forms of other, perhaps 
larger, organizations, working under an entirely different plan, thus 
providing themselves with forms not at all suited to their needs. 
ACCOUNTING FORMS. 
In the preparation of forms great care should be exercised to in- 
clude only that which is necessary. Great saving of labor is effected 
by the use of columnar books. However, to add column after column 
to any particular book for accounts to which there would be but few 
entries monthly would only make the book cumbersome and serve to 
offset some of the advantages to be derived from the use of columnar 
books. 
Forms of statements showing returns or ledger accounts of 
growers should be so headed and constructed as to be perfectly plain 
and intelligible at first glance. They should be headed in such a way 
that growers will know their use immediately, as. for instance, 
" Grower's receipt,'* " Statement of returns for fruit shipped by 
