INTERNAL RELATIONS. 249 



the entry belongs to the store return ; when it is under that of a 

 shop or of a fabrication, the entry belongs to the current service 

 column ; when it is under Z, the entry belongs to either return, 

 according to the circumstances of the case. 



The proper return being thus known, the designation of the 

 abstract indicates whether it is a receipt or an issue on that 

 return and also to what class of receipts or issues it belongs. The 

 story is fully told and with the fewest words. The card should 

 then be stamped " Entered by stock clerk," and, if bearing a 

 shop-order number, should be sent to the cost clerk unless previ- 

 ously needed by the pay clerk, as described page 260. 



Posting to the Ledger. 



This is done by adding up the quantities belonging to each 

 abstract on each return and entering the totals in red ink below 

 those made in pencil from day to day. They are then ready to 

 be carried to the ledger, in which, however, entries belonging to 

 abstracts A ; C ; I ; 2 ; 3 should be entered in detail with the 

 corresponding voucher numbers. This difference in treatment is 

 made necessary by the requirement 'that these abstracts shall 

 show the individual vouchers to which their entries pertain. 



The journal and ledger should each be consolidated quarterly, 

 or, if desired, at any intermediate time, by simply posting 

 the ledger slip to date and making the necessary additions and 

 subtractions. The exact amount of material of any kind remain- 

 ing on hand may always be ascertained and be verified if required 

 by tracing to the very beginning every transaction contributing to 

 produce it. 



This is illustrated in the accompanying examples which repre- 

 sent the posting in both journal and ledger slips of the cards 

 used as examples in Chapter XIII. To avoid multiplying the 

 number of slips these cards are here all supposed to refer to 

 the same material. ' 



