. Bulletin of the Department of Agriculture. Agriculture; Agriculture. BULLETIN OF THE No. 225. Contribution from the Office of Markets and Rural Organization Charles J. Brand, Chief. May 7, 1915. A SYSTEM OF ACCOUNTING FOR COOPERATIVE FRUIT ASSOCIATIONS. By G. A. Nahstoll, Assistant in Cooperative Organization Accounting, and. W. H. Kerr, Investigator in Market Business Practice. CONTENTS. Introduction Object Memorandum records First method Books and special forms. Opening the books What accounts to Closing the books Second method Cash disbursements. Express shipments Trial balanc
. Bulletin of the Department of Agriculture. Agriculture; Agriculture. BULLETIN OF THE No. 225. Contribution from the Office of Markets and Rural Organization Charles J. Brand, Chief. May 7, 1915. A SYSTEM OF ACCOUNTING FOR COOPERATIVE FRUIT ASSOCIATIONS. By G. A. Nahstoll, Assistant in Cooperative Organization Accounting, and. W. H. Kerr, Investigator in Market Business Practice. CONTENTS. Introduction Object Memorandum records First method Books and special forms. Opening the books What accounts to Closing the books Second method Cash disbursements. Express shipments Trial balance Binders Conclusion INTRODUCTION. There are already several hundred cooperative organizations in the United States handling deciduous fruits and produce. New associations or exchanges are formed from time to time as the farm- ers in the various localities begin to realize the benefits to be derived from the cooperative handling and marketing of their products. Many of these organizations flourish for a short time, but each year witnesses the dissolution of a number of them. These failures fre- quently can be attributed either directly or indirectly to the lack of a proper system of accounting and the subsequent verification of the accounting record by means of a thorough audit. The system outlined in this bulletin has been devised to meet the requirements of the smaller organizations handling deciduous fruits and produce on a commission basis, and it is hoped that the assistance given will lead to the adoption of simple, concise, and comprehensive methods of keeping records of sales and reporting the proceeds of such sales to the growers. A special system has been prepared for the requirements of the potato exchanges which buy outright from the grower or pool on a basis of the day's sales. While the system here given is sufficiently flexible to admit of a great deal of expansion, it will not cover the varied needs of the larger associations of the West and Northwest, where the
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