220 PROPOSED SYSTEM. 



CASE 17. Transactions between Foremen. 



Although, as has been stated, the scheme proposed does not 

 require transactions between foremen to be recorded, yet by 

 taking some extra trouble this may readily be done. 



It is supposed to be desirable to keep account of the valuable 

 cartridge metal passing between different shops. According to 

 the card, 301 credits the shop-order with the shells at the list 

 price and punches "Issued;" 401 punches "Received." 



An account should be opened with each foreman handling this 

 metal, otherwise it were better to make no attempt at recording 

 the transfer. Accounts which are not carried to the balance are 

 a sheer waste of time. 



It is open whether to account for the metal by the piece or 

 by the pound; the latter course would probably be the more 

 ready, but the former would serve to show the progress of the 

 work. The difference between the weight of the metal originally 

 drawn and that in the finished cartridges should be accounted 

 for by the scrap and authorized waste. Whether these should 

 be accounted for annually or oftener, would depend upon cir- 

 cumstances. 



In order to avoid using the stock section, thus encumbering 

 the return with entries which necessarily balance, it would perhaps 

 be better to have the foremen punch in the L. S. space to the 

 right and left respectively. 



The same form would serve at the National Armory in accom- 

 panying work through the different departments. 



