OFFICE WORK OF A GARRISON BATTERY, 55 
the possibility of separating the Cash for two months,, thoroughly examine 
any one of the advocates of the separate system: he will find that no 
battery does, or ever did, keep their cash for two months really separate; 
that all cash received is put in the same bank, or in the same safe, and 
is drawn on as a lump sum for any month; that no battery opens a 
separate account for November, closing that for October; in a word, 
that the separate system only exists in name, not in fact. The worst of 
the “ separate ” myth is that it constantly leads to cheques being 
wrongly dated, in an attempt to make it appear that a sum really paid 
on the 3rd November out of the total cash of the battery was paid on 
31st October out of the October cash. The separate system is totally 
imaginary, at variance with the facts, and causes great confusion in the 
banking accounts if the cheques are rightly dated. The real explanation 
of the wish to adopt the system is that many officers are not used to 
work by means of a balance sheet, and so do not understand that it will 
correct the apparent surplus of cash produced by the instalments of pay 
being put down as received, and they are frightened lest the large 
amount of cash in hand may expose them to fraud. Once it is 
customary to carry on a large balance of cas]j, these difficulties dis¬ 
appear ; and if the cash is really received, it is surely wise to record it 
in the manner that makes it easiest to watch it, and not to have to 
refer to two accounts to find out how much cash you have. 
Balance Sheet. 
89. Having so many different accounts with so many persons, 
owing so much to Government, so much to his men, and having 
so many people in debt to him, the Major requires some test of 
his actual position when all these debts and credits are brought together. 
This test is supplied by his balance sheet, made out monthly as 
# described in paragraphs 14 to 20. If honestly made out any error 
will at once be brought to light. The two most important points to 
see to are that no debts are omitted, and that all so-called credits are 
really recoverable and admitted by the person from whom they are 
claimed. The result of the various audits, the monthly one of the 
pay, the annual one of the clothing (para. 169), and of the equipment (para. 
199), ought to prevent the Major mistaking his position with the 
different departments. The items easiest overlooked are the debts of 
deserters or of deceased men not paid up by the Major, and therefore 
improperly increasing the debt of the Battery by throwing on it the debts 
due from the Major; and any proceeds of sales of clothing and of 
necessaries not duly credited to Government, and so improperly 
increasing the credit of the Battery. This last omission may by 
ignorance or fraud be made to conceal a real loss or deficiency of a 
similar amount. 
90. The Major, however, is still exposed to a second audit of his 
Pay List at the War Office, the result of which, starting fresh objections, 
may not reach the Battery for six months, or even much later. Jn fact^ 
