274 PROPOSED SYSTEM. 



DUTIES RELATING TO MATERIAL CARDS. 

 Entering on Cost Sheet. 



At the end of the day, or early the next morning, the cost clerk 

 should sort the cards received, according to shop-orders to which 

 charges are made, sum up their values and enter them on the 

 cost sheet. 



Forwarding Cards. 



He should then stamp the cards " Entered by cost clerk," and 

 forward all those bearing entries in the stock section to the stock 

 clerk, except when they already bear his entry stamp. 



Filing Cards. 



The remaining cards go to the pigeon holes corresponding to 

 the orders to which charges or single credits are made. 



Duplicate Cards. 



When a card contains a charge to one order and a credit to 

 another, a duplicate card is filed in the pigeon hole to which the 

 credit belongs. The duplicate may be printed or marked so as 

 to be distinguished from those received in the ordinary course of 

 business, and the original should be checked so as to prevent re- 

 duplication. The duplicate need only contain the most essential 

 parts of the original. 



Reporting Product. 



It has been explained how the product of an order is reported 

 on the material card as the order is completed piecemeal, page 

 195. Such cards are to be known by being to the credit of the 

 order under which the work is done, by having the price in blank, 

 and also by referring to fabrication. They are to be filed by 

 themselves at the bottom of the pile of cards in each pigeon hole. 

 When the job is completed, and its cost is to be reported, they 

 show just what it has accomplished. 



It is far safer, and every way better to report in this way the 

 product of an order, than to assume that the exact number of 

 articles required by the order ticket has been made. It was once 

 tried to report product on the order ticket, indicating departures 

 from the letter of the order on the back of the ticket. But this 



