. Better fruit. Fruit-culture. Page S BETTER FRUIT August, 1920 1 s. a 3 U >. c. SB > n 3i 0 — d 3-3 .- « , c > Apples 1500- 2 men 4 day 30 1 3 times 3 day | 1000 boxes | ! | | Picking 1 1 1 | | Packing Hauling Totals 30 ,.", Grand Totals | , Balance 1 I I 1 | 1600- | || | | cultivating and irrigating, implements and upkeep, boxes, picking and packing, delivery. Miscellaneous (such as taxes, insurance and overhead). The wide left hand space is for receipts, the
. Better fruit. Fruit-culture. Page S BETTER FRUIT August, 1920 1 s. a 3 U >. c. SB > n 3i 0 — d 3-3 .- « , c > Apples 1500- 2 men 4 day 30 1 3 times 3 day | 1000 boxes | ! | | Picking 1 1 1 | | Packing Hauling Totals 30 ,.", Grand Totals | , Balance 1 I I 1 | 1600- | || | | cultivating and irrigating, implements and upkeep, boxes, picking and packing, delivery. Miscellaneous (such as taxes, insurance and overhead). The wide left hand space is for receipts, the right side is for payments. Special columns might be added for team feed and upkeep, or tractor, oil and gasoline. The method is sufficiently flexible to allow for any results one may desire. This anticipates a cash business. Should there be transactions which cannot be turned at once into cash, and with most of us there will be such transactions, then provision must be made for recording the items. The simplest form I can recommend to keep these records will be a sheet or book which we may call the "charge," or customer's, record, where the custom- er's name will appear for the articles charged to him. This will require an- other record to group the various charges to each individual under one heading. A credit, or purchase sheet may be used with the same rulings as the cash sheet where the name of the party is entered and the items of cost distributed to their respective columns. The totals of these columns on the purchase sheet must be combined with those of the cash sheet to show total cost of operating. Assuming you have now kept com- plete records for a year, we are con- cerned with determining our present financial condition. 1917 1918 1919 of the columns on the cash sheet. Our net increase or decrease in operation will be found by adding our cash in- come and sales on account, and deduct- ing the cash operating costs, the oper- ating purchases on account to
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