

INTERNAL RELATIONS. 169 



and also to allow for discrepancies between quantities invoiced 

 and those received, a separate space is provided for each kind of 

 entry under the general names " assumed " and " actual." And 

 since units of measure differ so much, even for the same mate- 

 rial, a separate space is provided for the unit in each case. For 

 an illustration see case 2, post. 



Beneath is a space for the "price per unit" of the material, 

 and one for the amount or total value of the quantity of material 

 at the price named. 



Having thus fully described the agents using the material, and 

 the material itself, the card proceeds to tell what is done with it. 



Cost Section. 



This is for the use of the cost clerk in connection with the 

 symbols previously described. It shows in the smallest detail 

 required, the purpose of each expenditure reported, whether as a 

 charge or a credit to some shop-order, or both. See rule 3 and 

 cases 7 and 16, post. 



Stock Section. 



This relates exclusively to the stock clerk. In the upper portion 

 is space for a full description of the package in which the stores 

 were received into the arsenal, or in which they were issued from 

 it. This need only be filled in certain special cases hereafter 

 described, viz., in receipts without invoice or bill, and in issues 

 to the outside world, Z. 



Next below comes the vital part of the card, showing the nature 

 of the transaction with the material above described. This is done 

 by the place of the attesting punch-mark, as follows : 



All transactions with material may be reduced to two classes, 

 receipts and issues. Whoever receives new material, or old mate- 

 rial with a new name conferred by the process of fabrication, 

 punches " received " in his own proper space. If he issues it to 

 another person or disposes of it by transfer or fabrication, he 

 punches " issued," marks the disposition in the title section, and, 

 if the material is issued to another person, gets him to punch 

 " received " at the time that the stores change hands. Thus he 



