INTERNAL RELATIONS. 281 



The Credit Sheet; Daily. 



a. Credits for material. 



After the debit entries have been made on the cost sheet, the 

 material cards on which credits appear are shuffled so as to bring 

 together all those containing credits to the same shop-order, and 

 these are further combined according to the orders to which 

 charges were made. These are then entered as shown : the orders 

 to which charged, the number of the card and the name of the 

 material being given to assist in tracing the card if the entry 

 should ever have to be verified. 



b. Credits for shop expenses. 



Shop expenses are credited only to certain designated standing 

 orders determined by the character of the order bearing the 

 charge. The appropriations to b,e charged or credited are 

 determined by the numbers of the corresponding shop-orders 

 as shown in the example. 



The recapitulation of these amounts determines the balances to 

 be entered on the monthly Recovery Record. 



Proofs. 



The sum of the shop expenses must agree with that given by 

 the cost sheet for the same day. 



In the recapitulation the sum of the total credits and those of 

 the Dr. and Cr. entries under appropriations must all three be 

 equal to each other. 



The sum of the balances in each column of the recapitulation 

 must agree. 



The credits for material cannot be proved. 



The Recovery Record page 285 (proposed). 



The balances due to or from appropriations as shown by the 

 recapitulation on the credit sheet are entered here daily, and the 

 resulting monthly balances are distributed according to the man- 

 ner explained page 286. 



The " No., etc.," in the blank column refers to the employee on 

 whose page of the time book the counter-charge will be found. 

 This paper is kept in the cost clerk's office. It may be in book 

 form. 



