Document Type

Article

Publication Date

1917

Abstract

The warehouse receives cotton for the account of another party, provides the owner with a proper place for conserving his product, and gives its receipt as evidence that the cotton has been stored. Upon the integrity and financial standing of the warehouse which issues this receipt depends the value of the receipt, and it should be the desire and aim of every warehouseman to give his receipt its utmost value. The efficiency of a cotton warehouse depends in a very large degree upon its methods of keeping accounts and records of its transactions. The general use of a simple, concise system of accounts, comprehensive enough to fill the needs of the larger as well as of the small warehouse, would be a step toward the adoption of a standardized system of cotton-warehouse accounting.

Relational Format

article

Series Title

Bulletin (United States. Dept. of Agriculture) no. 520

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