262 PROPOSED SYSTEM. 



page 265. By comparing it afterwards with the vouchers the 

 prices and amounts may be rilled in, and the work be generally 

 verified. 



The cards should then be returned to the cost clerk for file. 

 In the event of his having needed any of those in the hands of 

 the pay clerk, he knows exactly where to look for them, for the 

 name of the material gives the journal slip ; this, the name of the 

 voucher to abstract C (see next section) ; and this, the name of 

 the creditor in whose file the card will be found. 



4. Compiling Abstract C. 



When a fly bill is received from a public creditor the stock clerk 

 gives it a serial number and copies it into a register, see page 263. 

 This number is the voucher number for the cards supporting the 

 bill, and the register is the retained copy of the vouchers to 

 abstract C. 



Differences between names and quantities billed and those re- 

 ceived are plainly shown on both original bill and register. 

 By comparing these now and then with the cards a proper check 

 on the necessary freedom of the stock clerk may be established. 



The original fly bill goes with the cards supporting it to the 

 pay clerk, who, after making out the monthly abstract of purchases, 

 returns it to the stock clerk to be used as a voucher to abstract 

 C. The preparation of this abstract is not delayed until the return 

 of the fly bill, since the abstract can be more easily compiled 

 from the data of the journal than from the fly bills themselves. 



NOTES. To pass from the individual cash vouchers to the individual property vouch- 

 ers, the pay clerk should note on each the other's corresponding numbers. Then, 

 vouchers to abstract C not referred to any cash voucher would be those of property 

 received, but not paid for, and the resulting outstanding indebtedness would appear 

 from a simple inspection of the register of fly bills. 



Incidentally, it will appear that the material cards in the hands of the clerks act very 

 much as has been said of the order tickets in the shops, and of the material cards in 

 the storehouse. See pages 147, 234. 



The total indebtedness can at any moment be readily determined; for the cards 

 in the hands of the stock clerk awaiting arrival represent material ordered, but not 

 received, and those in the hands of the pay clerk represent material received, divided 

 into two categories, paid and unpaid. They should be kept in separate pigeon holes. 



One great advantage following the use of the fly bills as vouchers to abstract C is 

 the readiness with which their serial numbers-are given, and the help which this feature 

 affords to the progressive preparation of the abstract. Otherwise, one has to wait until 



