ADDITIONAL BOOKS USED IX A WHOLESALE BUSINESS. 755 



ADDITIONAL BOOKS USED IN A WHOLESALE BUSINESS. 



833. The books used in a wholesale business in addition to those al- 



, explained and illustrated heretofore in this work are as follows: 

 Back Orders. A book in which are entered orders for goods we have 

 not in stock, but have ordered or intend to order. Such orders are al- 

 lowed to remain in this book until the goods arrive, then they are filled 

 and the charges transferred from this book to the Journal, the same as 

 from the Sales Books to the Journal. 



Debit Ledger or Dealers Ledger. A book in which are kept exclusively 

 accounts with our customers. 



Credit Ledger or General Ledger. A book in which are kept accounts 

 with persons from whom we buy goods ; also all other accounts that do 

 not belong in the Debit or Dealer's Ledger. 



o/'./er Book. A book in which is made a record of the goods 

 we order, whether through agent or by mail, with prices and terms af- 

 fixed which were guaranteed by agent or quoted by mail. Nearly all 

 large wholesale houses have a Stockkeeper, whose duty it is to keep 

 posted on the stock of goods in the store, and to report whenever the 

 stock is running down in any particular line; then a memorandum is 

 made in this book and the goods are ordered. 



llec' >ok. This is a book in which is made a record of goods we 



receive from the parties from whom we bought. The record is mudo just 

 ><m as the goods are placed in the store. The invoices are checked off 

 from this book to indicate that the goods have been received. 



. It is customary with most manufactories and large wlu>le- 



LO notify their customers of any changes in prices of the goods 



tli'-y l:an. lie ; and when \\v receive such a 1\ ie<' we make a memorandum 



of t! in this book. Our travelling agents are then all a<l- 



9,- -if not of muchconsequen ter, and of great 



importance, by telegram. We use our <w mark in this lnok in 



r.'ventthe " curious " from beoming enlightened should 

 ti:nr lind this book lying open on tli 



an- small books carried l>y each of the salesmen 

 and pmpri- - !i- firm, in which ia arranged in alphabetical fan 



li>t of all tli- '"re with both the cost and the selling pi 



attached. Whenever a memoranda!) > Change Book i 



in tin- price "f any part ieular line of goooN. the change is at oi 



made on each ,,f th,- price l.,M.ks t<> r. >rn -pond with same. 



