18 BULLETIN 985, IT. S. DEPARTMENT OF AGRICULTURE. 



The General Ledger. 



The general ledger is the book of accounts and is the most important 

 book for the use of the manager when seeking information. In it 

 should be found all accounts which relate to the financial side of the 

 business. From these accounts it should be possible to obtain all 

 financial information desired, without reference to the records in 

 which the entries are first made. 



No form is shown for this book, inasmuch as a stock form which 

 will be entirely satisfactory and less expensive can be found at most 

 stationery stores. A loose-leaf ledger will be found much more 

 satisfactory, and, in the end, cheaper than the old-fashioned bound 

 book. 



OFFICE EQUIPMENT. 



It is of great importance to have proper office equipment. Nothing 

 discredits a business establishment more quickly in the eyes of the 

 public than slovenly appearance of the premises, and particularly 

 an office littered with all kinds of rubbish and devoid of every con- 

 venience and comfort. 



It should be emphasized that no great amount of money is required 

 to keep the litter off the desk and counters and the cobwebs off the 

 shelves. Many valuable conveniences can be improvised by the 

 progressive bookkeeper and manager, and a duster costs practically 

 nothing. 



The first step in organizing any office, simple or complex, is to 

 get things off the desks and counters completely, at least once a day. 

 This means filing; it means keeping only things that are useful — 

 papers, documents, books; it means continually applying the old 

 adage, "A place for everything and everything in its place." 



Failure to file and index papers and material which are frequently 

 referred to causes an enormous waste of time. Such failure, generally, 

 is due not to ignorance of proper method, but to a lack of the appli- 

 cation of common sense. Anyone can use a dictionary or a telephone 

 directory. There are no better models of good indexing. If drawers 

 become numerous, number them and index the contents, thus saving 

 the time and annoyance of frequent hunting for misplaced things. 



FILING. 



This investigation showed that there is great laxity in handling the 

 papers in the average ginnery. It is, therefore, suggested that 

 wherever practicable a suitable vertical file be provided. Where the 

 volume of papers is considerable, the numerical file will be found 

 convenient and a suitable card index should be used to locate the 

 individual files. In filing vouchers, or any evidence of cash payment, 

 it is suggested that the vouchers be numbered the same as the checks, 

 and that all papers pertaining to each payment be filed with the 

 canceled check. 



