ACCOUNTING. 67 



Enter under proper accounts, engineering expenses, ex- 

 penditures for right-of-way, real estate, and all other expendi- 

 tures that go to make up the complete cost of the work. 



Accounts should be posted daily, checking complete receipts 

 of each item in red ink. Partial receipts should be entered un- 

 der head of remarks, noting page number of Material Book 

 and amount of invoice, until completed and properly counter- 

 checked. 



This record must show at all times the exact relation be- 

 tween the requirements of the bill of material and the receipts 

 to date, as this information is most 'important. 



At the conclusion of the work forward the material and dis- 

 tribution records to the division engineer, who will furnish 

 to the chief engineer a complete abstract of cost of each special 

 structure, including large bridges, containing cost of each class 

 of labor or material, but omitting itemized details of same. 



Where, under the terms of contract, contractors are required 

 to care for material, the records will be kept in precisely the 

 same manner. Material clerks are required to give contrac- 

 tors every assistance in caring for material, and full informa- 

 tion at any time as to the purpose for which any material is 

 Intended, and will see that no material is diverted from the 

 purpose for which it was intended, without authority of assist- 

 ant engineer. 



All material must be unloaded promptly, and no material 

 will be borrowed, loaned or sold except by authority of chief 

 engineer. 



TRANSFER OF MATERIAL TO OPERATING DEPART- 

 MENT. 



When work on branch lines, or on special improvements is 

 finished, all material left over will be inventoried by the engi- 

 neer in charge, and loaded and shipped to division store, or 

 otherwise, as directed. This inventory (form 7) must show 

 in detail location, quantity, description and percentage of 

 value as compared with new material of like kind. It should 

 be forwarded promptly to the division engineer, thence 

 through the office of the chief engineer to the general store- 

 keeper, who will arrange to give the work proper credit. 



