18 



8. Traust'ers are made from 1hi>s form to Form 2(). 



9. After everythiug has been proper Iv transferred and the amounts 

 checked, the form should be filed. 



10. Do not file until you are sure every entry is correct and that 

 transfers have been made correctly. 



2G. 



Lal>or Account. 



1. This form was devised with the idea of using it as a summary 

 sheet. 



2. The heading will appear when filled, as follows: 



J.abor for the month of March, 1911. 

 Account Crooker's l\un Uoad. 



3. At the end of each week, the time sheets (Form 25) are care- 

 fully gone over, and when labor has bee ndone on Crooker's Eun Road, 

 the name of the individual is transferred, and the number of hours 

 entered under the proper date. The rate paid is entered under its 

 proper column. 



4. Do not overload the reserve files, but at the same time, remember 

 that crowding entries is unnecessary and should never be done. 



5. Subdivisions of an account may be indicated upon one sheet, • 

 as for example, in the account above, there may be ''Clearing Right of 

 Way," '•Dynamiting," "tirrading," etc. 



6. Two distinct accounts should never appear on the same sheet. 

 However, a continuation of the account for another month may be 

 satisfactory. 



7. When a month's work has been ])ro])e,rly distributed, the totals 

 of all account sheets should agree with the totals of the time sheets 

 for the respective month. 



S. All totals should be carefully checked before nmking up the 

 l)ay roll (Form 27 ). 



J). All accimnts for the month should be closed on Saturday i)re- 

 vious to the Commission meeling so that the ])ay roll may be made up 

 and forwai'ded to the Department witli other bills of expense, in 

 plenty of time for consideration on the following Friday. 



10. Totals of each sheet, or of each sub-division of an account, 

 should be transferred to the ledger account and so indicated in col- 

 umn marked "ledger folio." 



(a» The above system necessitates, in many cases, a duplication of 

 names, and for this reason a sheet lia.s l)een used by some foresters 

 for each employe. Form 25 is eliminated. The ditlerent kinds of 

 labor ai-e indicated in the column ])rovided for names. 



(b) The advantages of this method of use is that if the rates of 

 wages difi'er witli difi:erent work, they may be recorded without crowd- 

 ins auv figures. Further, the total of each sheet mav be transferred 

 directly to the pay roll, whereas in the other method each individual's 

 time must be collected trom a number of sheets. 



(c) On. the other hand, unless it is desired to enter the value of 

 each man's labor in the resjiective ledger accounts, and to which there 

 can be no objection, these items must be collected from the various 

 sheets and entered as a total for the month. 



11. Either method nmy be adopted, but when once adopted, should 



