A SURVEY OF TYPICAL COOPERATIVE STORES. 5 
VIII. Accounting and business methods: 
93. When was system adopted: ; 94. Satisfactory: (20) Yes; 95. 
Defects: ; 96. Double entry: (36) Yes; 97. How often is trial 
balance taken: (36) Monthly; 98. Is total cash deposited daily: 
(28) No; 99. Sales slips used: (42) Yes; 100. Are trading coupons 
used: (27) No; 101. Is duplicating billing ledger used: (32) No; 102. 
Are cost accounts kept by departments: (34) No; 103. System of 
filing sales slips : 
IX. Reports and auditing: 
104. Manager's report: (20) Monthly; 105. Contents: ; 106. Form: 
; 107. When is report presented : ; 108. Are audits made reg- 
ularly : (34) Yes; 109. How often: (11) Monthly; 110. By com- 
mittee: (21) Yes; 111. Cost: ; 112. By professional auditor: 
(26) No; 113. Cost: (15) $56; 114. Auditor's report includes: ; 
115. Are members competent: (27) No. 
X. Mechanical equipment: 
116. Cash register: (39) Yes; 117. Customers' account file: (23) No— 
(20) Yes; 118. Typewriter (25) Yes; 119. Adding machine: (24) 
Yes; 120. Filing equipment: (29) Yes; 121. Overhead carrier: (34) 
No; 122. Check protector: (26) No; 123. Mimeograph: (39) No; 
124. Addressograph : (41) No; 125. Other equipment: __. 
XI. Business forms: 
126. Constitution and by-laws : ; 127. Annual report : ; 12S. 
Stock certificate : ; 129. Membership certificate : ; 130. 
Membership register : ; 131. Stock ledger : ; 132. Purchase 
requisition : ; 133. Order for goods : ; 134. Settlement memo- 
randum : ; 135. Duplicating sales slip : ; 136. Triplicating 
sales slip : ; 137. Customers' ledger : ; 138. Billing ledger : 
; 139. Credit memorandum : ; 140. Credit rating blank : 
; 141. Cash sales ticket : ; 142. Business summary : ; 
143. Cash receipts distribution : ; 144. Cash payments distribu- 
tion : ; 145. Check, ordinary form : ; 146. Voucher check : 
; 147. Double entry ledger : ; 148. Journal : ; 149. Pur- 
chase register : ; 150. Sales register : 
XII. Comments on accounting system: 
XIII. Resources: 
151. Cash: (46) $2,074.78; 152. Merchandise inventories: (46) 
$18,049.41; 153. Equipment: (46) $1,640.21; 154. Accounts receiv- 
able: (46) $7,386.05; 155. Bills receivable: (46) $2,070.76; 156. 
Real estate: (46) $3,550.54; 157. Miscellaneous 1 (46) $2,092.58; 
158. Total: (46) $26,864.33. 
XIV. LMbilties: 
159. Capital stock; (46) $15,947.67; 160. Accounts payable: (46) 
$5,056.09; 161. Bills payable: (46) $5,151.87; 162. Surplus: (46) 
$4,353.10; 163. Undivided profits: (46) $5,182.74; 164. Unpaid divi- 
dends: (46) $192.28; Miscellaneous: 1 (46) $980.58; 166. Total: (46) 
$36,864.33. 
1 Miscellaneous includes such items as interest, prepaid insurance, prepaid rent, and 
unpaid labor. 
