256 PROPOSED SYSTEM. 



PRINCIPAL PAPERS COMBINING CASH AND PROPERTY 

 ACCOUNTABILITY continued. 



II. PROPOSED SYSTEM. 



1. The Certificate of Inspection. 



As now made. 



2. The Voucher. 



As now made. 



3. The Monthly Abstract of Ptir chases. 



CRITICISM OF PRESENT FORM. 



For what is called a cash paper, the classification of the prop- 

 erty purchased is, except for the minor reason given, page 253,3 

 waste of time. Difficult work of this kind should not be required, 

 except as tending to further consolidation. This is not here the 

 case, since the quarterly abstract (4) requires a return to the 

 elementary vouchers from which the monthly paper was originally 

 compiled. 



The place of purchase given on the voucher needs repetition 

 no more than does the name of the creditor, which is not re- 

 peated. The same remark applies to the " purpose," which can- 

 not always be definitely expressed, and which, were it otherwise, 

 would prevent consolidation, except of purchases for a common 

 object. 



For a cash paper, which this is said to be, it seems strange 

 that it makes no reference to the principal common feature in 

 the purchases which it consolidates ; viz., the appropriation out 

 of which they have been made. 



Finally, the whole paper seems useless ; it has nothing to do 

 with the property accountability ; and could be dropped from the 

 cash accountability without being missed. 



REMEDY PROPOSED. 



(#.) Make the monthly abstract of purchases a double abstract 

 precisely similar in form to the quarterly paper, except that on 



