INTERNAL RELATIONS. 217 



CASE 1 6. Making Inventory. 



Blank cards are distributed in sufficient numbers to those about 

 to take the inventory. 



They each take a floor, room or building, etc., and enter on 

 the cards the separate items they find, consolidating entries of the 

 same class as far as possible. Thus, all the scrap brass on one 

 floor or room should go, if possible, on one card ; all draw presses 

 of the same value on another, etc. 



The estimated value should be entered in the price space, and 

 the order under which the stores have been held should receive 

 both a Dr. and a Cr. entry as to the operation on which the 

 machine is employed. Thus double-action presses would be both 

 Dr. and Cr. to No. 213?.; A. i ; 45 1 . 



As the transaction represents no change of status, only the 

 authority space should be punched. 



The cost clerk credits this year's shop-orders and debits next 

 year's, with the aggregate value ; while the stock clerk looks only 

 after the units reported, as a means of checking his balance on 

 the current service side of the ledger. 



Taking in illustration shop-order No. 14, Benicia Arsenal 

 schedule, page 144, this course would result as follows: 



To the value given by the last inventory to the machinery on 

 hand, we add all expenses since charged to No. 14 P. and deduct 

 the estimated value of the machinery as determined by the present 

 appraisal. 



The remainder represents the deterioration. To this should be 

 added the sum of the charges under No. 14 W., and the sum so 

 determined will be the total running expenses on machinery since 

 the last inventory. 



The same being determined for the other standing orders 

 separately, they may be either lumped in one general miscella- 

 neous expense account, or better, distributed where they most 

 probably belong. 



Thus it would be manifestly wrong to make the same additional 

 charge to cover the miscellaneous expenses of the saddler shop or 

 of the paint shop, where material is used net, and where power is 



