CHAPTER XV. 



DUTIES OF THE COST CLERK AND OF THOSE RELATED' 

 TO HIM IN THE ACCOUNTABILITY FOR VALUES. 



OUTFIT. 

 Stencils. 



After the shop-order has been signed, page 142, the book is 

 sent to the cost clerk, who makes out from it the requisite number 

 of tickets, including one for himself. In doing this he will be 

 assisted by using stencils pricked by the cyclostylic or electric 

 pens, which will assure the exact similitude of the order tickets 

 and permit their indefinite duplication. 



Racks. 



He has in his office a rack similar to that described page 92, 

 in which he classifies th$ orders according to the appropriations 

 from which payable. 



Completed order tickets should be returned through him, that 

 he may know when to close the account. 



Sorting Trough. 



Sorting the cards, of which the cost clerk has much to do, will 

 be facilitated by using V-shaped troughs suited to the size of the 

 cards sorted, in which they will stand with the characteristic side 

 exposed. Movable triangular partitions serve to divide the cards 

 into the assortment desired. Any number of assistants may be 

 at work sorting the same cards at once ; they need only be able 

 to read intelligently. 



The summation of quantities may be generally made from the 

 cards themselves, particularly from the service cards. This 

 carries out one of the main ideas of the present work : to avoid 

 all work of computation not forming part of the records. 



Wages Tables. 



. In computing the cost of labor, the wages tables shown here- 

 with are very convenient. They are in the long run probably 

 more accurate, than separate computations for individual' cases, 



