150 CONSTRUCTION AND MANAGEMENT OF SMALL GASWORKS. 



once a quarter. Items such as wages or petty expenses 

 are recorded in a proper book, the totals of which are 

 treated exactly as a quarterly bill. It is a needless refine- 

 ment, in a small works, to attempt to analyse the wages, or 

 to allocate them to different headings, such as manufacture, 

 purification, distribution, etc.; and the petty cash will 

 mostly come under various items in the revenue. But 

 sometimes both wages and petty cash expenses are in- 

 curred on account of capital, in which case they must be 

 kept separate, and entered, not to revenue, but to the 

 proper heading under capital. 



So far as is practicable, all goods should be ordered, and 

 contracts or agreements accepted, by written order. The 

 orders should be written in an ink duplicating book, so 

 that a facsimile can be preserved for reference; and suffi- 

 cient detail as to quantity, price, etc., should be given to 

 enable the order to be used as a check on the correctness 

 of the account rendered. Every statement of account 

 received, after being properly certified as correct, should be 

 numbered, starting from i up, and the number should be 

 entered against the name in the expenditure. After being 

 paid, the statements for one year should be arranged in 

 consecutive order, and clipped together at the left-hand 

 corner. 



Revenue Account ', Cr., Form //, (/. 167). 



This form shows an arrangement by which the items of 

 income are recorded year by year for comparison, one line 

 for each year. One double page of foolscap will last for 

 over thirty years. It is a frequent difficulty to find, when 

 one is consulted about the position of a small works, that 

 full information about the expenditure has not been kept. 

 Even some of the copies of the annual accounts have been 





