244 PROPOSED SYSTEM. 



at each corner of one end, otherwise I would punch but one hole 

 in the slip. When one slip is filled, another should be put on 

 over it, and so on. 



To make an entry, the upper slips are swung aside, the entry 

 made on the slip exposed, preferably in pencil, to avoid blotting, 

 and the slips swung back into place, being confined by a rubber 

 band about the outer end if need be. 



To make the slips lie flat while making entries on them it 

 would be well to have a cavity in the top of the writing table just 

 deep enough to receive the foot of the file. 



Stock Journal and Ledger Slips. 



These are essentially alike ; in each form the column contain- 

 ing the quantities received or issued is double, one half of it 

 being reserved for the Store return and the other half for the Cur- 

 rent Service return. 



The journal is designed to facilitate the entry of material cards, 

 and as it forms the first step in their consolidation, it contains all 

 the data necessary for their identification. The designation of 

 the corresponding abstract by a letter or a number shows whether 

 the transaction was a receipt or an issue, and the column in 

 which the quantity is entered shows to which return the receipt 

 or issue belongs. 



In the ledger these two columns are subdivided, the receipts 

 being separated from the issues for each return, and the entries 

 presented conveniently for summation and comparison. In 

 posting to the ledger the entries are consolidated as far as pos- 

 sible according to the abstracts to which they refer. 



NOTE. Since the object of the journal is to save filling the ledger unduly ; when 

 transactions with material are not frequent, the journal could be dispensed with by 

 adding to the ledger the first two columns of the journal and omitting the date. 



