248 PROPOSED SYSTEM. 



Manner of Entering Material Cards on Journal and Ledger Slips. 



Owing to the fact that the final resting place of the greater 

 part of the cards must be with the cost clerk, so that the cost of 

 the elements of each completed order may always be conveniently 

 analyzed, it is necessary for the stock clerk to take note of them 

 as they pass through his hands in such a manner as to lead to 

 their ready combination on the returns. And since the individual 

 entries made from the cards thus have their identity merged in 

 the general result, in order to verify the entries by the Stock 

 Clerk, it is arranged that each card, before being entered on the 

 journal, shall receive a consecutive number by which it may be 

 found among the other cards having the same shop-order num- 

 ber in the hands of the cost clerk. To show in what group of 

 cards it may be found, the journal slip has a column to contain 

 the number of the shop-order to which the material is charged, 

 or, if not charged to any order, to which it is credited. Cards 

 with order numbers go to the cost clerk ; those without them are 

 kept by the stock clerk, arranged according to their serial 

 numbers. 



Therefore the stock clerk should stamp once, with its serial 

 number, every card passing before him, whether it is complete 

 or not. 



When cards bearing punch-marks in the stock section come to 

 him, he goes carefully over them, changing the names, when 

 required, to conform to the official nomenclature and inserting in 

 the title section the designation of the abstract to which the trans- 

 action belongs. When it is supported by a numbered voucher, 

 as in abstracts A; C; i; 2; 3, he writes the number of the 

 voucher under the designation of the abstract in the place pro- 

 vided for it on the card. 



He then sorts the cards according to the nomenclature and 

 enters them on the journal slips, making one entry for each punch- 

 mark on each card. 



The column in which the quantity should be entered is indi- 

 cated by the character in the line above the abstract line ; when 

 the designation of the abstract comes under that of a storehouse, 



