10 BULLETIN 178, U. S. DEPARTMENT OF AGEICULTURE. 
without interference with original or current files. Cross- indexing 
by subjects can also be done by using a system of cross-index cards. 
FILING OF ACCOUNTING RECORDS. 
As the business of most cooperative organizations is, in a way, not 
continuous, but goes by seasons, the usual procedure is to file all 
records at the end of the season. Too often no provision is made 
for storing these files in such a way that they are readily accessible 
for reference. 
Matters of importance other than the regular financial trans- 
actions of the business should be carefully recorded so that they will 
not be overlooked. Papers pertaining to claims against railroads 
and express companies are often placed in the regular correspondence 
files and are lost sight of through a change in management or clerical 
force. Accounts which have proven uncollectible for the time being, 
and have been thrown into the "profit and loss" account, are also 
apt to be entirely forgotten when opportunities for collecting them 
are presented several seasons later. Such matters should be carried 
in auxiliary records in small bound books or card sj^stems. so that 
instant reference is afforded. 
SAFEGUARDING THE CASH. 
When the amount of business done by an organization justifies the 
practice, all mail should be opened by some person other than the 
cashier, and a book or sheet should be provided on which the remit- 
tances received can be listed and totaled for comparison with the 
cashier's deposit slip. The letters and inclosures are then turned 
over to the cashier for entry on the cashbook. Entries should be 
very explicit, especially when the item goes to the credit of a general 
account, as in the case of remittances covering net proceeds of goods 
consigned. Here the car number and shipment number (if ship- 
ments are numbered), or name of consignee and date shipped, should 
be given, and account of sales and correspondence supporting this 
item should be filed with ether papers of the shipment so that the 
same will be easily accessible for reference and verification. 
Entries not relating to the receipt or payment of money should 
not be recorded in the cashbook. the journal being used for such 
entries. The cashbook totals should represent the true amount of 
money handled, as well as the correct balance. 
Each day's full receipts of cash should be deposited in the bank 
as a total so that the debit side of the cashbook will exactly equal 
in amount the entries on the bank pass book. Since all receipts are 
deposited in the bank, it necessarily follows that a check must be 
drawn for each disbursement of cash. (For petty expenditures, see 
explanation of petty cash payments, p. 12.) All returned checks 
