'&1 
UNITED STATES DEPARTMENT OF AGRICULTURE 
BULLETIN No. 394 
Contribution from Office of Markets and Rural Organization 
CHARLES J. BRAND, Chief 
Washington, D. C. 
November 3, 1916 
A SURVEY OF 
TYPICAL COOPERATIVE STORES 
IN THE UNITED STATED 
V 
WW 
By 
3 C" O C ~« * ^ ^ 
J. A. BEXELL, Dean, School of Commerce, Oregon Agricultural College; 
HECTOR MACPHERSON, Director, Bureau of Markets, Ore- 
gon Agricultural College; and W. H. KERR, Investigator 
in Market Business Practice, Office of Markets 
and Rural Organization, United States 
Department of Agriculture 
CONTENTS 
Pago 
Purpose, Scope, and Method of the 
Survey = . . . 1 
Origin of the Stores 3 
General Organization .' 6 
Operating Organization 3 
Finance 9 
Credit 12 
Purchasing 13 
Page 
14 
. 16 
Selling 
Accounting, Reports, and Auditing . 
Equipment 20 
The Balance Sheet 20 
Operating Expenses 21 
Observations and Conclusions .... 26 
Appendix 30 
* 
WASHINGTON 
GOVERNMENT PRINTING OFFICE 
1916 
m 
