OFFICE WORK OF A GARRISON BATTERY. 
491 
thus :—“ Prom p. 142,” or “Prom p. 281, old ledger,” or “ Transferred from 
9 Battery, 22nd Brigade, K.A., 1st January, 1879.” At the foot of each page 
on which an account is so far ended, should be a similar note to show whereto 
the account is carried, or why it is closed; thus :—“To p. 50, new ledger.” 
“ Transferred to 9 Battery, 22nd Brigade, B. A.” “ Discharged at Woolwich, 
16th January, 1879.” “Deserted, 29th January, 1879, balance credited 
in February, 1879, pay list.” Each entry of a charge should be as complete 
in itself as possible; thus :—“Overcharged, December 1878, 7d.,” is a bad 
entry ; while “Overcharged, December 1878, 1 hospital stoppage (31st) 7d.” 
is a good one. When men are transferred to the battery, copy, if there is 
room, the ledger sheet they bring with them into your ledger, to commence 
their account; it is often useful as a record. No erasures should be allowed 
in this or any cash account, or, indeed, in any document of the slightest 
importance. The detail for checking the ledger will be found in pars. 66-7. 
Savings Bank Ledger, 
23. The same remarks, showing wherefrom and whereto an account is 
carried, should be entered here. At the beginning of the ledger should be 
pasted one of the printed forms giving the various amounts of interest. In 
the ledger itself should always be kept, fastened by clips, all the transfer 
forms received during the current year. There also should be kept, pinned to 
the ledger, Savings - ’ Bank Toucher No. 2, for deposits and withdrawals for 
the current month, in duplicate. Take care to distinguish gratuities from 
ordinary accounts, in the ledger, and in all transactions. 
Necessaries Ledger. 
24. This is a store account of all necessaries, on the same principle as a 
wine-cellar book, giving first the number of articles in store on the first of 
the month, those received during the month, the total of these, then, below, 
the number sold, then the difference, which should be the number in store at 
the end of the month. Below all this comes the detail of the articles issued 
and of the men who received them. It is difficult to get this book kept up, 
and really used for the actual issues; clerks being fond of substituting pieces 
of paper to hold rough lists, to be afterwards entered, if remembered, in the 
ledger. Some batteries make the man sign for the issue. 
Clothing Ledger and Equipment Ledger. 
25. I do not propose going into detail on these ledgers, for several reasons. 
The clothing regulations are at present not quite certain; at least, the deci¬ 
sions given to different batteries do not always agree. Certain rules, however, 
apply to both ledgers. Enter every receipt and issue at once. Fasten 
firmly, by clips, at one end of the ledger, all delivery vouchers and “ transfer 
clothing returns received;” at the other end, all receipt vouchers and 
“ transfer clothing returns sent.” Whenever any article is lost or made away 
with, enter a note so that any stranger can long afterwards ascertain all that 
has been done; thus “ 1 waist belt, lost 13th June, 1876, by No. 46, 
Gunner D. Keating; amount, 2s. 9d., recovered from him July 1876 ; 
credited in pay list, July 1876, item 26;” or “ Taken away on desertion ^ 
