358 



INDEX. 



Criticism of present methods of com- 

 piling abstract C 49 



Criticism of present methods of in- 

 specting material 68 



Criticism of present methods of pro- 

 curing material 67 



Criticism of property return and of 

 inventory 54 



Current service return 9, n, 13, 41 



134, 244, 265 



Current service return, proposed scope 

 of 134 



Cutting operations causing change of 

 form 129 



Cyclostylic pen -230, 266 



D. 



Dating the material card 1 78 



Dating service card 154 



Day work, record of 152, 272 



Deliberation by C. O. on cards 184 



Defenseless position of O. S-K 50 



Definition of terms used in arsenal 



accounts . . 41 



Definition of terms used in nomen- 

 clature 106 



Denominations of money for pay-roll, 298 



Departmental standing orders... 2 1 8, 309 



Deputies of officer in charge 32 



DeputiesofO. S-K 33 



Descriptive symbols... 107, 119, 123, 125 



Designation of abstracts 45, 139 



Destination of cards 177, 248 



Details, correctness of, important, 37, 98 



Deterioration 218 



Determining balance available for ex- 

 penditure 282 



Determining cost of product 1 70, 292 



Determining material on hand 54, 249 



Determining miscellaneous expenses, 67 



74, 97, 166, 218 



Determining price for piecework 38 



Difference between accountability for 



labor and material 38 



Difference between quantities required 



and received 187 



Difference between systems, present 



and proposed 149 



Difficult interpretation of present time 



record 63 



Difficulty of returning surplus to store, 70^ 



Direct issues 137, 206 



Direct transactions 135 



Disadvantages of wages tables. (See 



objections.) 269- 



Disbursements 12 



Disbursements, abstract of.. 25 5, 257, 303 

 Disbursements reconciled with costs, 289 

 Disproportionate attention paid to 



material records 38 



Distribution of material cards 1 73 



Distribution of omitted charges 1 76 



Double entries in cost section 176 



Double entries, treatment of, by cost 



clerk 274, 281 



Drawing material from store 30, 180 



Dropping material 13, 210 



Dual responsibility of C. O. and O. 



S-K 28 



Duplicate material card 2 74 



Duties of Commanding Officer ... 8 



Duties of cost clerk 266 



Duties of Ordnance Officers 8, 37 



Duties of O. S-K 12 



Duties of stock clerk 243, 260- 



Duties of storekeepers 33, 176, 222 



E. 



Electric pen ........230, 266 



Emergencies 206, 222 



Entering material cards on journal 



and ledger 248 



Entering service cards on cost sheet, 272 



Equipments, issue of . . 233 



Erasures on material card 177 



Estimates, information for, derived 



from 17, 63, 279, 286 



Evidence of purchase not evidence of 



receipt 49 



Examples in symbolic notation 131 



Executive officer in proposed system, 83 

 Executive officer signs direct issues to 



Z 206 



Exhibit of condition of business . . 146, 234 



262 

 External relations, present 41 



