260 PROPOSED SYSTEM. 



PROPOSED METHOD OF COMPILING PRINCIPAL CASH AND 

 PROPERTY PAPERS FROM MATERIAL CARDS. 



PERSONS. 



There are three clerks involved ; named in the order in which 

 the cards generally reach them for entry, they are : 



1. The cost clerk; 



2. The stock clerk; 



3. The pay clerk. 



(The pay clerk is generally the chief clerk, or the cash clerk ; 

 but as the latter title might be confused with that of the cost clerk,, 



1 prefer to use the title given in Chapter VIII.) 



I. The Cost Clerk. 



The cost clerk should receive daily all cards concerning him, 

 and after entering their consolidated values on the cost sheet, 

 should send those containing punch-marks in the stock section to 

 the stock clerk, and file away all others as explained in Chapter XV. 



2 and 3. The Stock and Pay Clerks. 



The stock clerk should enter the cards as soon as possible on 

 the journal slips and send to the pay clerk those belonging to 

 abstract C, with the fly bills received from the creditors. Cards 

 should be stamped "entered" after their contents have been 

 transferred to the journal, and those containing a charge or credit 

 to a shop-order should be returned to the cost clerk, unless they 

 belong to abstract C, when they are sent to the pay clerk, as above 

 provided. Those not sent to either of the two other clerks should 

 be filed away by the stock clerk according to their serial numbers* 



PROCESS OF COMPILING. 

 I. Certificates of Inspection. 



Let the pay clerk sort the cards received from the stock clerk 

 according to firm names, and sort the cards in each firm name 

 according to the nomenclature. Then he can compile the cer- 

 tificate by simply copying off the cards, consolidating materials 



