58 
OFFICE WORK OF A GARRISON BATTERY, 
Infantry } and which is so perpetually being rediscovered in the Artillery, 
that it ought to be mentioned here. It may be called the cross- 
totalled system; and in practice is simply that all the items that go to 
make up a maw’s ledger sheet, that is, all the items of pay and allowances 
and all the items of stoppages, are placed horizontally across the top of 
a large sheet, ready ruled and printed with the necessary headings. 
The names of all the men are placed vertically below, and each mans 
account is entered against his name, and read off horizontally. 
Columns are provided for the totals of all the credit and of all the debit 
items, and for the balances. Every column is totalled at foot, and all 
the totals should agree when totalled vertically and horizontally. Thus 
it can be easily seen whether any item granted or stopped has been 
distributed properly. For example, if the total at the foot of the column 
for stoppage for necessaries is really the correct total of all the stoppages 
from the men on that account, and really agrees with the value of neces¬ 
saries sold, and with the value credited in the Pay List or paid to the 
supplier, then the Major is safe from loss on that item. If a pair of 
socks issued to G. Brown has not been inserted in his account, while it 
has been added in the total of stoppage for necessaries, the omission will 
be detected by that column not totalling. Again, if the grand total of 
all the proper credit items equals that of all the debits, with the balances, 
the Major is safe from loss on the men’s accounts. No other system pro¬ 
mises such good results : unfortunately it is very difficult to carry out, 
and very misleading. Where it can be honestly prepared, it is one of 
the best checks, as it not only shows if there is a mistake, but generally 
localizes it. It requires, however, very good clerks, as alterations or 
blots, that matter little in a small ledger sheet, are very confusing with 
long calculations. If the ledger is used as well, this sheet is all extra 
work, useless if the accounts are right, and very apt to show errors 
which only exist in itself, not in the actual accounts. If the ledger is 
discarded, a great practical difficulty at once arises as to the horizontal 
totals of each account, which are otherwise checked by those in the 
ledger. Very few people are able to add a long horizontal line of 
figures, and a single error makes the sheet valueless, and may cause 
hours of work. When such systems can be watched under the ordinary 
casualties of the service, they will be found to break down just at the 
moment they are most wanted as checks. Modified application of the 
system is often very useful in quiet times; and it may be a valuable 
auxiliary to a simple system, always, however, bearing in mind the 
considerations urged in para. 97, 
96. Captain Turbull’s system of “ Proof ” appears to practically 
amount to putting all the gross items drawn for the men against all the 
gross items of stoppage and pay issued, and their balances, the total only 
of each item being given. The result will indicate any error, just as the 
ordinary balance sheet will , with only this advantage, that a variation in 
the balance sheet shows an error somewhere; while in this system it 
would be evident whether it was in the men's accounts ; the precise item, 
however, not being denoted. Thus, in the case of G. Brown's socks, 
given in the last paragraph^ if the gross item “ necessaries ” was taken 
