OFFICE WORK OF A GARRISON BATTERY. 
91 
ledger is retained by the battery, and a copy is prepared, carefully paged 
the same as the original, and in particular having same names and 
totals on each page. This is all ready by the end of March, and as 
soon as the “ remains ” are proved by the Board, the copy is completed ; 
all the vouchers, the proceedings of the Board of Survey, on W.O. Form 
623; the delivery vouchers from Pimlico, W.O. Form 505 ; and from 
other corps, W.O. Form 1220 ; and the clothing returns of “ Transfers 
received/'’ with the receipt vouchers from Pimlico and from other 
corps, W.O. Form 1220; and the clothing returns of “ Transfers given/* 
are attached to the ledger, fully enumerated on the lists given therein, 
and the whole sent to Pimlico. The audit generally takes a long time. 
“ Observations’’ are generally first received, and then the final audit. 
All alterations, recoveries, etc,, now ordered are carried out at once, 
and special care should be taken to record in the battery copy of the 
audit, and in the ledger, all particulars of recoveries. The audit paper 
had best be kept attached to the ledger. 
The ledger for the new year has been prepared in advance, to be 
ready for the 1st April. In the clothing stock book, the book of copies 
of transfer clothing returns (para. 27), the detailed account, and the 
necessaries ledger, care is taken to separate all entries for the year that 
is just closed from that now commencing. 
Stock Book . 
170. The clothing ledger being only the account between the Major 
and Pimlico, and being only really complete and useful on one day, the 
3.1st March, the major requires some daily record of his transactions. 
For this purpose the stock book is kept, as described in paragraph 25 b 
of the Notes published in May 1879 (a paragraph added after the 
appearance of the Notes in the Institution Papers). The receipts of new 
clothing shown in it will be the same as those shown in the ledger; the 
total issues of new clothing will also be the same; but in the stock 
book they will come according to the actual date of issue, so that the 
“ remain 33 at any moment can be ascertained in five minutes, while in 
the ledger the latest issues, and therefore the remain, cannot be found 
without some hours’ work; the ledger itself being only adapted to show 
the result of the whole year’s transactions. The receipts of P.W. 
articles shown in the stock book will be more than those shown in the 
ledger at page 19, as the stock book shows the receipt of all the articles 
taken from the men, such receipts being not recorded in the ledger. The 
total issues of PAY. articles will be the same in both accounts, only in 
the stock book they come by date, in the ledger by the final result. The 
stock book will always act as a check on every transaction recorded in 
the detailed account (see para. 171). The receipt and issue of cases, etc., 
need not be recorded in the stock book, as the account under that 
heading in the ledger will be clear enough as a general rule. It will be 
a battery question whether it is worth while to show all the minor 
articles, chevrons, etc., in the stock account, 
