OFFICE ORGANIZATION AND MANAGEMENT 



603 



FORM FOR STOREHOUSE SUPPLIES 



Wherever the manual method of record keeping is employed, each 

 time an additional degree of detail is required, an additional bookkeeping 

 entry and an additional verification of totals is necessary. This means 

 a continual duplication of entry. If machines can be obtained which will 

 eliminate the duplication feature, their additional cost can soon be justified. 

 Tabulating machines solve this problem of duplication, are in general more 

 thorough than other machines, for here all the detail, the finest detail 

 obtainable, is recorded on punched cards which can be tabulated and com- 

 piled into any sort of tabulation or compilation required. Hence the ver- 

 satility of these machines is virtually one hundred per cent and generally 

 speaking will answer the most difficult accounting question. Incidentally, 

 their use on purely statistical information adds materially to their useful- 

 ness in a park department. 



However, tabulating machines are not the only machines which will 

 answer various degrees of bookkeeping procedure. Bookkeeping machines 

 may be obtained for specialized forms of accounting as well as for general 

 accounting purposes, and for the less complicated departments they may 

 be more efficient in particular cases than the tabulating machines. In one 

 park department where the tabulating machine method is being used, three 

 forms of tabulating cards are necessary: one for all labor charges, one 

 for all invoices and book transfers and one for all supplies issued from the 

 park storehouse, these being the only three sources of expenditure which 

 exist. They are here reproduced. (See pages 602 and 603.) 



8. Complete code of accounts of a park department. As it is necessary 

 to code all information which is punched on tabulating machine cards, this 

 same park department has devised a system of codes of interest in showing 



