. Department bulletin. Agriculture; Agriculture. Washington, D. C. August 8,1923 ACCOUNTING RECORDS AND BUSINESS METHODS FOR LIVE-STOCK SHIPPING By Frank Robotka, Assistant, Iowa Agricultural Experiment Station, and Col- laborator, Bureau of Agricultural Economics. CONTENTS. Page. What forms are needed 3 Scale ticket 3 Manifest 4 Prorating sheet 6 Member's) statement 6 Shipment record envelope 7 Shipment summary record 9 The cash journal 10 Operating the cash journal 11 Information, needed to determine the business standing 16 Description of the accounts 18 Advances to shippers
. Department bulletin. Agriculture; Agriculture. Washington, D. C. August 8,1923 ACCOUNTING RECORDS AND BUSINESS METHODS FOR LIVE-STOCK SHIPPING By Frank Robotka, Assistant, Iowa Agricultural Experiment Station, and Col- laborator, Bureau of Agricultural Economics. CONTENTS. Page. What forms are needed 3 Scale ticket 3 Manifest 4 Prorating sheet 6 Member's) statement 6 Shipment record envelope 7 Shipment summary record 9 The cash journal 10 Operating the cash journal 11 Information, needed to determine the business standing 16 Description of the accounts 18 Advances to shippers 22 Sales subject to inspection 22 The need of permanent records 23 Records as a protection to man- agers, directors, and others 23 Page. The need of permanent records—Con- tinued. Records as a guide to manage- ment 23 Monthly and annual reports 24 Analyzing the business 28 Who should keep the books V 29 Marketing methods 30 Terminal market methods 30 Grading and prorating at home. 33 Problems involved in prorating- 34 Filling out the prorating sheet- 38 Prorating mixed shipments 41 Short weight and mixed car- loads 45 Illustrative transactions 47 The cooperative marketing of live stock has experienced a more phenomenal growth than perhaps any other form of cooperative endeavor. Using Iowa as an illustration, the oldest association in the State was organized in 1904. Of all the associations in existence in the State in 1920, about 3 per cent were organized before 1910, only 8 per cent before 1915, and less than 25 per cent before 1918. About 75 per cent of the associations in existence in December, 1920, were organized during the years 1919 and Even though the history of the movement in other States differs in some respects from that in Iowa, by far the greatest development for the country as a whole has taken place within the past five years. This rapid growth has brought to the front a number of problems, most of which may be traced directly or indirectly to small vol
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