ACCOUNTING. 51 



current month, it will be entered on succeeding month's roll 

 -with notation showing from what month's roll it was omitted. 

 All possible care must be exercised to prevent such omissions. 



Time of men who are paid a monthly rate will be stated in 

 months or fractional parts thereof, using actual calendar days 

 of the month in which the labor is performed, as 28, 29, 30 or 

 31, -as the case may be; time of employees paid a daily rate 

 will be stated in days and hours. 



For gangs of laborers and section men, time books must be 

 kept and sent in at end of month as prescribed for time 

 returns. 



PAY ROLLS. (FORM 1338.) 



Pay rolls will be made up from time returns and time books 

 in the division engineer's office, and three impression copies 

 taken, one to be retained, and two to accompany the rolls, 

 which will be forwarded to the chief engineer not later than 

 the fifth of the month. 



Time returns and time books will be sent to the chief engi- 

 neer with the rolls; when the latter are audited, the returns 

 and books will be sent back to the division engineer for file. 



In forwarding time returns and pay rolls they will be folded, 

 not rolled. 



TIME CERTIFICATES. (FORM 306.) 



Employees leaving the service of the company should be paid 

 in full at time of leaving, or as soon thereafter as practicable. 

 For this purpose an order for time certificate (form 807) will 

 be given the employee; also an identification card (form 

 1390.) On presentation of these, time certificate will be issued 

 by the assistant engineer or division engineer. If more con- 

 venient, the order for time certificate may be sent by letter or 

 telegraph, and the time certificate sent to an official of this 

 company for delivery, upon proper identification. 



When an employee has been paid by time certificate (which 

 will only be issued to men leaving the service, his name will 

 appear on time return in usual manner, with the notation, 

 "'certificate given," and number of same. Parties issuing time 

 certificates will be held responsible for their correctness, and 

 for the proper notation being made on time return. Any over- 



