202 PROPOSED SYSTEM. 



CASES 9 and 10. Expending Material in Charge. 



When a foreman wishes to use some of the material in his 

 charge, he makes out a card charging it to the order on which 

 consumed, and crediting it to that under which held ; punches 

 " issued," and sends it to the cost clerk. 



For example, in recording consumption of coal held, say, for 

 power, and charged under order No. 216, daily reports should 

 be made of the quantity consumed, as follows : 



DR. CR. 



Heating 217 216, 



Lighting 219 216. 



Melting 213 W; A. 31; 802 216. 



Power* 216 216. 



In case 9, the blacksmith has used among other items during 

 the day, 2 Ibs. of steel upon the job specified. He keeps an 

 account on separate cards of each draft so made on his stock of 

 iron, steel, etc., and hands the cards in to the foreman at the end 

 of the day. 



The foreman or the blacksmith knows that all the stock of 

 metal in his charge was procured for the general purposes of the 

 shops, and so is charged to shop-order No. 214. He therefore 

 marks the issue to the credit of that order, and charges it to the 

 job on which it was actually employed ; punches " issued " and 

 sends the card to the cost clerk. The latter makes the proper 

 Dr. and Cr. entries and sends the card to the stock clerk, who 

 credits the C. S. return with the 2 Ibs. of steel issued. 



* Being already once charged to power, the effect will be to charge the expenditure 

 only once, though the entry will be treated as all others of the same kind. 



