This booklet is designed to give wholesale grocers (especially the small wholesalers) the simplest known system of accounting, record keeping, and controls and to establish for the industry a system of uniform accounting which will make possible the comparison of cost items and other factors among firms in like operating categories. It is based on findings obtained through visits to wholesale grocery establishments in which many accounting and record-keeping systems were examined in a search for short cuts which could be recommended for use by the industry as a whole
