. Bulletin of the Department of Agriculture. Agriculture; Agriculture. UNITED STATES DEPARTMENT OF AGRICULTURE BULLETIN No. 590 ^^dV 1^S"^^)I J-^^* f"\vnf **SKrifirt« fv<\m i Tno Piipaqii nf Wariest a Contribution from the Bureau of Markets, CHARLES J. BRAND, JZfc*<$&U Washington, D. C. February 27, 1918 A SYSTEM OF ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. By G. A. Nahstoll and John R. Humphrey, Investigators in Market Business CONTENTS. Introduction 1 Bookkeeping 2 Office equipment 3 Description of the system 3 Method of operating the system 11
. Bulletin of the Department of Agriculture. Agriculture; Agriculture. UNITED STATES DEPARTMENT OF AGRICULTURE BULLETIN No. 590 ^^dV 1^S"^^)I J-^^* f"\vnf **SKrifirt« fv<\m i Tno Piipaqii nf Wariest a Contribution from the Bureau of Markets, CHARLES J. BRAND, JZfc*<$&U Washington, D. C. February 27, 1918 A SYSTEM OF ACCOUNTING FOR FRUIT SHIPPING ORGANIZATIONS. By G. A. Nahstoll and John R. Humphrey, Investigators in Market Business CONTENTS. Introduction 1 Bookkeeping 2 Office equipment 3 Description of the system 3 Method of operating the system 11 The ledger 18 Page. Cost statements 25 Monthly statements 27 Closing the books 28 Financial statements 29 Filing the records 30 INTRODUCTION. A study of the accounting systems in use in fruit shipping organi- zations in the West and Pacific Northwest has disclosed a wide varia- tion in methods and forms, for the detail of the accounting procedure has been allowed to be affected greatly by the varying plans of organization, kind of products handled, and local conditions generally. In standardizing accounting forms and procedure, it was deemed advisable to confine all efforts to devising a system for use in local or assembling associations which market their output through a sell- ing agent and which may or may not operate community packing- houses. Minor modifications of the system and the introduction of other forms may be found advisable in adapting the system to the requirements of associations acting in the dual capacity of assembling and selling organizations, in which case it may be found necessary to provide a record for the segregation of the sale of the fruit by dis- tricts. Since there is a wide variation among organizations in this particular, and since local conditions govern the matter, no attempt has been made to cover this point. Note.—This bulletin should be of interest to all fruit shipping organizations and particularly to those operating under the procedure
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