THE SHOP-ORDER SYSTEM OF ACCOUNTS. 327 



very time that the batch is done or inspected, so that there may 

 be any number coming into the office during the day. Like 

 the other cards they are movable memoranda, written once and 

 for all by those responsible for their Accuracy. 



These are the simplest of many possible cases ; I have so far 

 been unable to imagine one in which the card fails to tell its 

 story in the easiest and plainest way. 



VII. 



THE COST OF WORK. 



This second division of our subject involves two elements : 



1. The work done. 



2. The cost of doing it. 



The second of these divided by the first gives the price. 



I. The Work Done. 



An order having been completed, we may simply wish to 

 know what it has produced. 



This may be determined in any customary manner, subject to 

 this precaution, that it is not always safe to assume that the 

 exact number of articles ordered by the tickets has been made. 

 The means described, page 326, are probably as easy and expe- 

 ditious as any that can be devised. 



The gross product is, therefore, easily determined, but, except 

 in the crudest industries, this will hardly satisfy those in charge. 

 There is scarcely any work which does not require some prepar- 

 atory expense in the way of drawings, patterns, tools, etc., 

 which may be useful for future work of the same kind. 



We shall generally, therefore, require separate information as 

 to 



1. What must be done again every time that such an order is 

 repeated what is made for sale. 



2. What has been done in preparation, having, when the order 

 is completed, a permanent value for future work of the same 

 kind what is made for the establishment. 



In anticipation of such inquiries, we provide in advance that 



