ACCOUNTS, MEMORANDA AND TABLES. 159 



venience, be entered in the sales of gas book at the 

 end of each quarter, or on a separate sheet or book. 



Form XII (p. 176) is a specimen gas bill. These must 

 be varied according to the rules as regards discount, terms 

 of payment, etc. 



Arrangement should be made to get the accounts 

 delivered promptly at the end of each quarter. But they 

 should not be sent out until they have been properly 

 checked, and the sales of gas book cast. If the bills are 

 copied direct from the meter index book and the sales of 

 gas book also written up direct, and both priced up inde- 

 pendently, the correctness can be checked by calling over 

 the bills with the sales of gas book. The totals of the 

 columns for gas, meter and apparatus rent should be added 

 together, and if they agree with the total column, the 

 correctness of all the accounts on that page is proved. 

 The accounts as paid should be entered into a collector's 

 book, Form XIII (p. 177), from which they are posted to 

 the sales books, and the total cash received and paid to 

 bank should agree with the totals in the sales books. 

 Supplementary accounts, such as cash sales that do not 

 appear in the current quarter's sales, should be entered 

 separately in the collector's book, and so arranged that 

 they form the commencing entries for the next quarter. 



In Form XIII will be noticed a column for fittings. 

 If the business in this line is small, the fittings may be 

 booked through the products yard book. But it is better 

 to have a separate fittings day book in which the details are 

 entered, and from which the bills can be prepared. A 

 quarterly list can be prepared, similar to that for the pro- 

 ducts, from which the yearly totals can be taken. In a 

 small gasworks, it is scarcely practicable to keep a separate 

 fittings account, and the best way of disposing of the sum 



