. Bulletin of the Department of Agriculture. Agriculture; Agriculture. UNITED STATES DEPARTMENT OF AGRICULTURE "~-*k BULLETIN No. 985 $ Contribution from the Bureau of Markets and Crop Estimates H. C. TAYLOR, Chief. Washington, D. C. November 9, 1921 A SYSTEM OF ACCOUNTING FOR COTTON • By A. V. Swarthoitt, Investigator in Market Business Practice, and J. A. Bexell, Formerly Assistant in Market Business Practice, now Dean, School of Commerce, Oregon Agricultural College, Corvallis, Greg. CONTENTS. Introduction: Page. Who can use the system 1 Results of using the system 2 P
. Bulletin of the Department of Agriculture. Agriculture; Agriculture. UNITED STATES DEPARTMENT OF AGRICULTURE "~-*k BULLETIN No. 985 $ Contribution from the Bureau of Markets and Crop Estimates H. C. TAYLOR, Chief. Washington, D. C. November 9, 1921 A SYSTEM OF ACCOUNTING FOR COTTON • By A. V. Swarthoitt, Investigator in Market Business Practice, and J. A. Bexell, Formerly Assistant in Market Business Practice, now Dean, School of Commerce, Oregon Agricultural College, Corvallis, Greg. CONTENTS. Introduction: Page. Who can use the system 1 Results of using the system 2 Part I—Reports the manager needs: Balance sheet 3 Income and expense statement ? 5 Summary of operations 7 Cost and income analysis 7 Part II—The Records: What forms to use 8 Description and use of forms , 8 How the system works : 14 Appendix: How to keep the necessary accounts, close the books at the end of the year, prepare the annual reports, etc 19 WHO CAN USE THE SYSTEM. The system of accounting described in this bulletin will meet the needs of cotton ginneries generally as they are operated in the cotton belt of the United States. However, especial attention has been given to the needs of custom ginneries, and no effort has been made to consider the problems of ginneries on private plantations. Since the latter do comparatively little work for the general public, they were not included in the investigation, although there is little question that they would find this system of accounting helpful. With no previous knowledge of bookkeeping whatever, practically anyone can keep the records and accounts described in this bulletin. 1 The authors desire to make acknowledgment to Dr. Lewis H. Haney for helpful suggestions and for reading and criticism of the manuscript of this bulletin. 55231°—21—Bull. 985 1. Please note that these images are extracted from scanned page images that may have been digitally enhanced for readability - coloration and appearance of these ill
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