272 PROPOSED SYSTEM. 



DUTIES RELATING TO SERVICE CARDS. 



Time Book, pages 270, 271. 



When the service cards, duly stamped by the foreman, are 

 received by the cost clerk, he sorts them first by names if they 

 require it, and then by shop-orders, and enters the gross results 

 under each shop-order on the time book, form C, Chapter VI. 



Except for piece workers, the time book carries the subdivision 

 of the order no further; details of the employment must be 

 looked for on the service cards. 



For piece workers the left-hand margin may be ruled, so as to 

 show by the symbols C., O., N. the specific operation for which a 

 special price is paid. As a guide which may sometimes be use- 

 ful, space is given for brief remark as to the nature of the order. 

 These will be rarely used after the clerks become accustomed to 

 the symbolic nomenclature. 



Piece work is similarly reported except that piece units are 

 reported for payment instead of time units. 



On the right is space for reference to the appropriation from 

 which the work done is to be paid, and also a column for indi- 

 cating the proper subdivision of the statement of expenditures. 

 See page 302. 



A page of the time book should be reserved for entering service 

 cards relating to services performed outside the arsenal, such as 

 traveling expenses, express charges, telegrams, etc. See page 156. 



Cost Sheet, pages 276, 277. 



After entering the time the cost clerk sorts all the cards by 

 shop-orders and enters the total value of the services under each 

 shop-order opposite its number on the margin of the cost sheet. 

 The shop-orders are grouped together according to appropria- 

 tions from which payable, and the total for services under each 

 appropriation entered separately. See page 278. The cards are 

 then filed away in the corresponding pigeon holes until required 

 for the analysis described page 292. 



When this has been made, the cards should be tied up into 

 numbered bundles and the numbers over the pigeon holes re- 

 moved so as to leave them available for other orders. 



