2T4 



PROPOSED SYSTEM. 



CASE 15. Transferring Material between Shop-Orders. 



It may be desirable to transfer the responsibility for material 

 held under one shop-order to another shop-order, as in correct- 

 ing mistakes, in readjusting responsibilities under different shop- 

 orders, or in settling up at the completion of an order for the 

 material remaining on hand. In such cases we would only punch 

 " authority," as the transaction is neither a receipt nor an issue. 



The following tabular statement shows how such cases may 

 arise, and also throws light on some of the preliminary processes. 



We are supposed to be the master painter, whose stock of raw 

 material is held under the general or standing shop-order No. 214, 

 and 896 is a special order for which he thinks that he will require 

 ten pounds of paint, which he accordingly fabricates. He actually 

 finds that he only needs three pounds of it, however, and to 

 avoid charging the job with the excess, he finally transfers the 

 accountability for the balance not required to the standing order 

 under which his stock of paints is held. By following the gen- 

 eral rule to credit all issues to the order under which the material 

 has been held, even when it is the same order on which it is to 

 be used, we come out right, for we see that the account of No. 

 896 for mixed paints stands as follows. See also case 10: 



