PURCHASING EQUIPMENT AND SUPPLIES 1 27 



he should not include the quantity ordered, as by receiving this 

 information the receiving clerk might neglect to check it when 

 received. If the goods are short the factory is notified at once. 

 If damaged in transportation the railroad inspector is noti- 

 fied and a claim is filed for amount of damage. 



Filing of Invoices and Bills. — • The invoice for goods ordered 

 is usually received before the goods arrive. Upon receipt 

 thereof the invoice is checked against the order filed in file 

 No. I , and when the goods are received the invoice is checked 

 against the receiving book; the extensions are also checked and, 

 if found to be correct, the invoice is pinned to the order and 

 returned to file No. i. These items should be filed in alpha- 

 betical order, according to firm names, and each firm's invoices 

 should be filed in order of dates. 



At the close of each month the various firms usually mail 

 bills. If not, bills should be called for. Upon receipt of the bill 

 it is checked against the invoices in file No. i and if found cor- 

 rect it is marked "O. K.,'' pinned together with the various in- 

 voices, and filed alphabetically in a similar file marked "No. 2." 

 It is now ready for payment and a check, together with 

 the bill, is mailed to the creditor. A receipted bill is returned 

 to the purchaser. This is pinned to the invoices and filed 

 for future reference. A similar file may be used, but it 

 should be marked, giving the period of time covered by the bills 

 it contains. A large creamery may use a separate file for each 

 month and this file is then marked with the name of the month 

 and the year. A smaller creamery may be able to file in one file 

 all its bills for an entire year; the file is then marked with that 

 year. 



Supply Room Records. — In the smaller plants the butter 

 maker is in full charge of the supply room. It speaks well for a 

 butter maker if he keeps his supply room as it should be kept, 

 with shelves and cupboards around the walls for the various 

 articles, such as parchment papers, butter color, tub tins, etc. 

 with tubs, barrels, and boxes piled in systematic order. There 

 should be a place for everything and everything in its place. By 

 keeping the supply room in order less goods will spoil, less work 



