Marble Hill press., 1919-12-11

sssss~ Asssssssas sassssss
Hr~v@r~s ~ tAs usRss ssssss u>s>rs.
nee, 81 Asscsisursl
one % the ousstssdins seshp~~>ss
q, msrsstins eersnisstioas h the al
mc-, sntise lset ef upsetste hasis~ss
me<heia Acco~dins 60 The tur~ss cf
msrsss. Cnitrd state d~,srnent %
a.ficultur~. Which. has nsd~ en- eateos-
l,s study es the sshj~~s. . large numr
b~r q fsiiares IN the csop~sstive essd
ave hc<a traced dir~-tiy er infir~rtiy
&, laek q p~user scc~untinf syr'es.s.
uthef inv~-tirziians issfiosts that THE
lincuity exists 90 ne i~~s al ezf~ut IN
aSn-ocgsrsti,s eoterprs~~.
q 10 desir- % tho hurrsa 90 mahe
ths results % th~-~ in.estis.iieas
atuiial,ie TO ncnceef'~r.tfve eei~rp<fs-
r. ana not euahns its activities scleiy
% assisting cees-rutire ccoc~rns
liyzsvcr. due 20 the tnsisteut d<zn.ni
for assis,snce and sdvioe fru@ eoce
erauve orsAnir.iioa.. snd tho iset cf
~4ra demand frcsa the ncooecp>rssivv
Geld. q large porsiea of tho ~ost has
- necyssity h~en osnnDci 90 ths fcrtn.
- class % orrsniastsoa-
An e<scniiai of cecperxtfvs hasin~>s
c1ort ls that ever1 participant esssaia
an equltahls share - prenfs VITA.
oui prop-r aocuun,iax th~r. ls no ruar'
anty ths, thts chi~ct Il astsip~i VITA
up.tsdnf. bcskk-eping ncse oAn r-oaa'
the nneer of so.rlcsaa % dsaht- Ges-a
accouhtinE rrssotcs econa1y and
hrc<si- coandsucs.
csseis-Gstfy eeeskeseise
TIE dcailesuiry sy~sesa cf t-sak-
k.~plng q. the only oce suiiAhis fcr
us~. as ~fthsui 70 therv - ~ aa~guais
ch~ek oa the hcoeunta u shu~s ne
effects of hnsins~s trxnsaesioas % the
sss~ss liabilities. capital. sufyaa. Ard
reven1~. ann slso TIE esE~1ses - ths
business
wh.n the trrra -uptodafe ss~ss~..-
ss us~d u dccs not iurty comrllsa's-s
fneshcdS Only twe t-azsks are Ah@s-
iussly nece=szry fss q cwat.irss sy~s-
matte reeort of the fnanciai trsaszc-
ticns--th. yoarpsl and TIC issirr<-.
though. a course. With the Ervsth -
4 cunocrn. cyavenieure may tsrtsiF
that the material r~<-urissi In thrar
tao voluans@ - suhdistdei ant en-
,~~ef In other volumes TIE tsarnai
shoxs the busin~ss trHnsarsinns IN TIE
order that they cccur. ~hiie The ls-ifer
shows them classified seccciiaE TO the
respective accoants.
Tho rrcurvss % q coopersfive cur-
cern must record q history cf each
members property from the time ct
delivery until payment 10 made All
this material shoald b. - srrrssei
that the maximum vp,arpe ~ business
can be cared for with0at ccefssi"n.
and at the same time IA. various do
tails should be easily acocssifss
Many cooperative orxsnirafirns
have adopted the system II trsciinx.
which necessisste- prorztinr rv'nrns
on like grades q frnii and other prsri
nee. Such r~ecris should b. clear
az 10 the timc AZ Shipments avcrnEr
prices received. and awarded items
The form of business orranisaiien
should be as simple - possible. hat
the duties Of each cfsiesr should he
clearly defined. board meetings should
be held regularly after due notice has
bean Given. and the laws rcquirv that
comriete recorsis ~ tho meetings must
he keps. In q vide rnargin on the
Kirkland side of each Tare of the tnin'
ufe book notailcns can be made ~hieh
In the future WIN greatly aid In icsss.
ins desired information Al per~ons
handling organization funds should t.e
tonded. II .his II an invsriahle psnc-
tice, insisscnce on q bcnd Win not b
considered ~ being prompted hy any
perscnai consideration.
fsiss Eoersmy csssiy.
Many organizations are scsnpscd b
nencttcs fsisc economy In regard 20
erpsnditurcs for an up.todase acccant.
ing system. competent heip. aud ,ahcrs
saving devices. The cost af IN sddins
machine Or . calculating machine may
seem large. but n may save its ORIGINAL
cost n the course of ycar. providing
ths volume Of business h sufacient "a
make In use eeoocmicni. Cciufnnas
dsvsoopment. icoseleaf systems. card
sysesma snd the use at carbon copies
have m Deesened the routine II ths
bookkeeper and made modern book
ksrplng possible and economical
The ollrc. whether large ~ small,
shosid Be provided with niine eafanets
eeuipped with guides for iBd<xinx pur'
poess and folders 10 hold the CORE.
spenonea Ire alpAabetieAl hi1mG