Document Type
Article
Publication Date
1920
Abstract
The slaughter of cattle and the disposition of by-products and dressed meats is essentially a disintegrating or breaking-up operation. The cattle are purchased alive and taken into the slaughter-house, where they are killed and dressed. The by-products from the slaughter of these animals are transferred from the killing floor to the respective by-products departments. The dressed carcasses of beef are transferred from the killing floor to the cooler, where they are chilled until the animal heat has entirely disappeared. These carcasses are then disposed of from the cooler through the following channels: Consignments to selling agencies; Direct sale to customers; Transfers to the cutting department, where carcasses are cut up and disposed of in the form of cuts; Transfers to the Freezer for freezing and storage. These operations are the basis for the cost-figuring and for the departmentizing of the operations and accounting of the cattle business. A chart is submitted in order that the reader may gain a better mental picture of the course of the operations and divisions into departments as this is necessary to an understanding of the accounting. For Part I, see Theory of packing-house accounting.
Relational Format
pamphlet
Recommended Citation
Institute of American Meat Packers, "Tentative draft of proposed accounting instructions on the cattle business, Part II" (1920). Publications of Accounting Associations, Societies, and Institutes. 16.
https://egrove.olemiss.edu/acct_inst/16