Show L loaf accounting records and business system needed prepared Prep ired d by the th united mant 0 f agriculture tho the need 0 for yet complete accounting records by live stock steel shipping associations IH in III it new bulletin published by the united states department of agriculture L ti titled accounting records anil and busin ess methods for 11 alc v stock shipping associations soc lations the bulletin recommends use uie of u sy system outlined that Is based on the methods oda used by shipping ns as in various parts of the country anti and experience has demonstrated ns as sound alad practical ind and capable of hollig being adapted to a wide vilde range of 0 conditions and methods of 0 operation the is specifically to meet tho the needs of associations that eliat mala ank tile tho shipping of live stock their innelli or only business including naso in addition to shipping live stock occasionally buy feed ced tind and other tann supplier aupp llos unloaded ded directly from cors cars ind and paid for on del delivery lVery ohp method can also be adopted for use by farmers far mera elevators or prof luco ani supply alch which nive bave a warehouse and carry a stock of supplies lip and which niso also ship live stock it Is pointed out nut tha rapid growth in live stock ship pins ping ar during the last five years lias fins developed lev eloped many problem that have resulted in wide differences in cost ot of shipping n as between tile the mot efficient and the least efficient associations the bulletin says saya adoption of the accounting system proposed Is designed del pied to solve these problems copies of department bulletin no 11 CO may inny be obtained free upon re iguest bluest to the united states department of agriculture washington 1 D C as 09 long us jiff tile supply lasts the bulletin was prepared in collaboration with the rown iowa state college of anil mechanic arts and is also published na as accounting records for live stock shipping associations by frank iowa agriculture ui station bulletin no |