The Project Gutenberg eBook ofPost Exchange Methods

The Project Gutenberg eBook ofPost Exchange MethodsThis ebook is for the use of anyone anywhere in the United States and most other parts of the world at no cost and with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this ebook or online atwww.gutenberg.org. If you are not located in the United States, you will have to check the laws of the country where you are located before using this eBook.Title: Post Exchange MethodsAuthor: Paul D. BunkerRelease date: March 5, 2019 [eBook #59016]Language: EnglishCredits: Produced by Donald Cummings, Adrian Mastronardi, ThePhilatelic Digital Library Project at http://www.tpdlp.netand the Online Distributed Proofreading Team athttp://www.pgdp.net (This file was produced from imagesgenerously made available by The Internet Archive/AmericanLibraries.)*** START OF THE PROJECT GUTENBERG EBOOK POST EXCHANGE METHODS ***

This ebook is for the use of anyone anywhere in the United States and most other parts of the world at no cost and with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this ebook or online atwww.gutenberg.org. If you are not located in the United States, you will have to check the laws of the country where you are located before using this eBook.

Title: Post Exchange MethodsAuthor: Paul D. BunkerRelease date: March 5, 2019 [eBook #59016]Language: EnglishCredits: Produced by Donald Cummings, Adrian Mastronardi, ThePhilatelic Digital Library Project at http://www.tpdlp.netand the Online Distributed Proofreading Team athttp://www.pgdp.net (This file was produced from imagesgenerously made available by The Internet Archive/AmericanLibraries.)

Title: Post Exchange Methods

Author: Paul D. Bunker

Release date: March 5, 2019 [eBook #59016]

Language: English

Credits: Produced by Donald Cummings, Adrian Mastronardi, ThePhilatelic Digital Library Project at http://www.tpdlp.netand the Online Distributed Proofreading Team athttp://www.pgdp.net (This file was produced from imagesgenerously made available by The Internet Archive/AmericanLibraries.)

*** START OF THE PROJECT GUTENBERG EBOOK POST EXCHANGE METHODS ***

Transcriber’s Note: This book has two Figure 13s, but no Figure 29. Illustrations described as “actual size” are unlikely to be actual size, as the size is dependent on the device you’re reading this on.

Post Exchange MethodsbyCAPTAIN PAUL D. BUNKERUNITED STATES ARMYA manual for Exchange Stewards, Exchange Officers, Members of Exchange Councils Commanding Officers, being an exposition of a simple and efficient system of accounting which is applicable to large and to small Exchanges alike.General AgentsThe Eagle PressService PrintersPortland, Me.

byCAPTAIN PAUL D. BUNKERUNITED STATES ARMY

A manual for Exchange Stewards, Exchange Officers, Members of Exchange Councils Commanding Officers, being an exposition of a simple and efficient system of accounting which is applicable to large and to small Exchanges alike.

General AgentsThe Eagle PressService PrintersPortland, Me.

Our Post Exchanges are usually in charge of officers with little or no experience in book-keeping, their assistants are usually enlisted men and not professional clerks and accountants, and there is, at present, no codified or standard system prescribed for handling this business. Some parts of the Post Exchange Regulations have become antiquated through the developments of modern business methods such as the “Voucher Check System”.

In view of these facts it is felt that there is a real need of this book, and it is hoped that the methods herein set forth will prove to be a step toward a uniform system that will be adopted in all Exchanges, one that will reduce overhead charges, eliminate unnecessary labor and improve unsatisfactory profits.

The writer intended discussing several other important points, such as Journal Entries, Mail Order Business, Consignment, Adding Machines, Loose-leaf and Card Index Filing, etc., but circumstances over which he had no control prevent, at present, any addition to these pages.

It is desired to give credit to Captain Henry M. Dichmann 24th Infantry, who by his work in connection with the Post Exchange at Fort Slocum, N. Y., was the inspiration for this work, and to Mr. James Parker, Cashier of the same Exchange, for valuable assistance rendered.

PAUL D. BUNKER,Captain, Coast Artillery Corps.

Fort Hancock, N. J., June 7, 1915.

“RANGER” BICYCLESBicycle (1915 model)Follow the Flag.Your choice of 94 Styles, Colors and sizes.More “RANGERS” sold each year than any other make.TIRES, SUNDRIES AND REPAIR PARTS For all makes of bicycles.LARGEST STOCK IN THE WORLDCatalogs and Special Prices For Post Exchanges free for the asking.MEAD CYCLE CO., CHICAGO, U.S.A.Address Military DepartmentTAYLORATHLETIC SUPPLIESare correct in detail. They are way ahead of the ordinary.ATHLETIC OFFICERScan rest assured of quality, prompt service and unfailing personal consideration fromAlex. TaylorALEX. TAYLOR & CO.ATHLETIC OUTFITTERS26 E. 42d. ST., NEW YORKSend for Catalog and quotationsH. KOHNSTAMM & CO.(Established 1851)MFRS. AND DEALERS INSTANDARD LAUNDERS’ MATERIALSCHICAGO: 83-91 PARK PLACE26-28 N. FRANKLIN ST. NEW YORKWarehouse stocks for prompt deliveries at 25 centrally located cities.Send for latest catalog.FACTORIES: Brooklyn, N. Y. and Camden, N. J.PRINTINGEXCHANGE AND ORGANIZATION SPECIALTIESANYTHING FROM A CARD TO A BOOK.THE EAGLE PRESSPORTLAND, MAINEE. W. Kilbourne, Proprietor(Formerly Sergt. U. S. A.)

“RANGER” BICYCLES

Bicycle (1915 model)

Follow the Flag.

Your choice of 94 Styles, Colors and sizes.

More “RANGERS” sold each year than any other make.

TIRES, SUNDRIES AND REPAIR PARTS For all makes of bicycles.

LARGEST STOCK IN THE WORLD

Catalogs and Special Prices For Post Exchanges free for the asking.

MEAD CYCLE CO., CHICAGO, U.S.A.

Address Military Department

TAYLORATHLETIC SUPPLIESare correct in detail. They are way ahead of the ordinary.ATHLETIC OFFICERScan rest assured of quality, prompt service and unfailing personal consideration fromAlex. TaylorALEX. TAYLOR & CO.ATHLETIC OUTFITTERS26 E. 42d. ST., NEW YORKSend for Catalog and quotations

TAYLORATHLETIC SUPPLIES

are correct in detail. They are way ahead of the ordinary.

ATHLETIC OFFICERS

can rest assured of quality, prompt service and unfailing personal consideration from

Alex. Taylor

ALEX. TAYLOR & CO.ATHLETIC OUTFITTERS26 E. 42d. ST., NEW YORK

Send for Catalog and quotations

H. KOHNSTAMM & CO.

(Established 1851)

MFRS. AND DEALERS INSTANDARD LAUNDERS’ MATERIALS

CHICAGO: 83-91 PARK PLACE26-28 N. FRANKLIN ST. NEW YORK

Warehouse stocks for prompt deliveries at 25 centrally located cities.

Send for latest catalog.

FACTORIES: Brooklyn, N. Y. and Camden, N. J.

PRINTING

EXCHANGE AND ORGANIZATION SPECIALTIES

ANYTHING FROM A CARD TO A BOOK.

THE EAGLE PRESSPORTLAND, MAINE

E. W. Kilbourne, Proprietor(Formerly Sergt. U. S. A.)

COUPON BOOKSTO BE EFFECTIVE, MUST BEAbsolutely AccurateCoupon bookTheSOUTHERN COUPON CO.Are exclusive manufacturers of every kind of COUPON BOOKS, and owing to their perfect checking system, are in position to guarantee absolute accuracy, perfect workmanship and highest quality.Each Coupon is NumberedTo correspond with number on cover, hence even detached coupons can readily be identified to their respective book—a great advantage.WRITE TO-DAY FOR SAMPLES AND PRICES TOTHE SOUTHERN COUPON COMPANYBox 346 BIRMINGHAM, ALA.

COUPON BOOKS

TO BE EFFECTIVE, MUST BEAbsolutely Accurate

Coupon book

TheSOUTHERN COUPON CO.

Are exclusive manufacturers of every kind of COUPON BOOKS, and owing to their perfect checking system, are in position to guarantee absolute accuracy, perfect workmanship and highest quality.

Each Coupon is Numbered

To correspond with number on cover, hence even detached coupons can readily be identified to their respective book—a great advantage.

WRITE TO-DAY FOR SAMPLES AND PRICES TOTHE SOUTHERN COUPON COMPANYBox 346 BIRMINGHAM, ALA.

LOWEST POSSIBLE PRICES TO POST EXCHANGES AND SHIP STORESThe Army and Navy Co-Operative Company is splendidly equipped to serve Post Exchanges and Ship stores WELL.By WELL, we mean:Offering reliable, fresh, new merchandise at the lowest possible wholesale prices.Offering large assortments of merchandise to select from.Offering efficient service and quick deliveries.Buying from the Army and Navy Co-Operative Company means more sales and larger profits.Write for our Prices on Such Articles as you may need.ARMY AND NAVY CO-OPERATIVE COMPANYNEW YORK STORE AND GENERAL OFFICES16 East 42nd Street, near 5th Ave., New YorkStore1123-5 So. Broad StreetPhiladelphia, Pa.Store721-7 17th Street N. W.Washington, D. C.

LOWEST POSSIBLE PRICES TO POST EXCHANGES AND SHIP STORES

The Army and Navy Co-Operative Company is splendidly equipped to serve Post Exchanges and Ship stores WELL.

By WELL, we mean:

Offering reliable, fresh, new merchandise at the lowest possible wholesale prices.

Offering large assortments of merchandise to select from.

Offering efficient service and quick deliveries.

Buying from the Army and Navy Co-Operative Company means more sales and larger profits.

Write for our Prices on Such Articles as you may need.

ARMY AND NAVY CO-OPERATIVE COMPANYNEW YORK STORE AND GENERAL OFFICES16 East 42nd Street, near 5th Ave., New York

Store1123-5 So. Broad StreetPhiladelphia, Pa.

Store721-7 17th Street N. W.Washington, D. C.

ECONOMICALUse roll printed stationery and carbon, eliminating assembling of loose printed blanks and carbons—all automatic—no wasted effort.Shouperior trade markEFFICIENTWhatever is written upon the original appears fac-simile on the duplicate and triplicate alike. A loading consists of about 500 sheets.SHOUPERIOR MANIFOLDERRECORDERIn use in U. S. Army Posts, Naval Stations and ships for ten years.POSITIVE ALIGNMENT AND REGISTRATIONThe SHOUPALIGNER our newest device has special features of automatic alignment and registration of the form with automatic measured throw and stop. Absolutely essential where duplicates and triplicates are printed, requiring exact registration and alignment with the original. Our Service Department serves you with the most economical and efficient systems for the results desired.AUTOGRAPHIC REGISTER CO., HOBOKEN, N. J.ALL BLANK FORMSSHOWN INPOST EXCHANGE METHODSCAN BE OBTAINEDAT LOWEST PRICES, AND INANY QUANTITYFROMTHE EAGLE PRESS, PORTLAND, ME.PIONEER PRINTERS TO THE ARMY

ECONOMICAL

Use roll printed stationery and carbon, eliminating assembling of loose printed blanks and carbons—all automatic—no wasted effort.

Shouperior trade mark

EFFICIENT

Whatever is written upon the original appears fac-simile on the duplicate and triplicate alike. A loading consists of about 500 sheets.

SHOUPERIOR MANIFOLDER

RECORDER

In use in U. S. Army Posts, Naval Stations and ships for ten years.

POSITIVE ALIGNMENT AND REGISTRATION

The SHOUPALIGNER our newest device has special features of automatic alignment and registration of the form with automatic measured throw and stop. Absolutely essential where duplicates and triplicates are printed, requiring exact registration and alignment with the original. Our Service Department serves you with the most economical and efficient systems for the results desired.

AUTOGRAPHIC REGISTER CO., HOBOKEN, N. J.

ALL BLANK FORMSSHOWN INPOST EXCHANGE METHODSCAN BE OBTAINEDAT LOWEST PRICES, AND INANY QUANTITY

FROMTHE EAGLE PRESS, PORTLAND, ME.PIONEER PRINTERS TO THE ARMY

ENGRAVINGSTEEL DIE EMBOSSINGPLATE PRINTINGPOST AND ORGANIZATION STATIONERYTHE EAGLE PRESSPortland, Me.

ENGRAVING

STEEL DIE EMBOSSING

PLATE PRINTING

POST AND ORGANIZATION STATIONERY

THE EAGLE PRESSPortland, Me.

The general methods of conducting a Post Exchange are laid down in official orders and considering the categorical nature of these orders it would seem that the systems in all Exchanges should be almost identical. Such, however, is far from the truth, as there are almost as many systems as there are Exchanges, and a person in charge of one Exchange might have to learn considerable new matter before he would be able to administer the affairs of another Exchange. This variety of systems also causes trouble to auditing officers, exchange councils and to inspectors when they have occasion to go over the books. Some of the systems are unsound in minor particulars, and most of them are poorly designed. All trouble of this nature could be avoided by devising a standard system and installing it in all Exchanges. The advantages of such a proceeding would be manifold and there would be no important disadvantages. In this essay an attempt has been made to evolve such a system, one applicable to any Exchange, representing the best points of many Exchanges and including at all possible points the labor saving results of modern methods. The system here described is not the embodiment of theory alone, but has been through the test of actual trial and has given thorough satisfaction.

In devising any such scheme we must presuppose certain desiderata:—

1. The Exchange Officer can spend but a small portion of his time in the Exchange, and yet he must have accurate knowledge of what the business is doing. It is therefore essential that our records shall show accurately and concisely all the data that are necessary to a full understanding of the condition and operations of the business.

2. It is not enough to have a system which will enable us to render a clear statement at the end of the month, we should be able to close our books at any time and get out our financial statement in the minimum time.

3. Our system should be such as to minimize the possibilities of peculation. It is often said that there is no system which cannot be beaten, but there are systems which cannot be defeated for any great length of time. Therefore, our system must reduce to a minimum the time during which graft or theft can work undisturbed.

4. The system must be so simple that it will not require exceptional ability at any point in order that its provisions may properly be carriedout. This makes it easy to break in new clerks, and enables them to perform their duties in a more satisfactory manner.

5. The system must not be so cumbersome that it will delay the making of sales. This is highly important. Every reader of this will undoubtedly have vivid recollections of his experiences in department stores, “waiting for change.” It is better to lose a dollar than to disgust our customers and drive them elsewhere.

The above requirements cannot but cause our system to be somewhat more expensive than that used in a “one-man store”. In the latter instance, as a proprietor will not cheat himself, the third requirement has, in general, no effect. The other requirements, however, will still hold, and even gain in importance. How many merchants have we seen whothoughtthey knew all about their business, but who in reality knew very little. They did not even realize that slipshod methods curtail credit and beget losses of various sorts.

In describing this system we shall take up the various features in the order in which they will be found easiest to install. For instance, charge sales are discussed first because, regardless of the system of handling these sales that may be in use by any Exchange, it will be found that to change to the system here described, before changing any other part of the system, will cause no confusion in the other books. In other words, if your system be changed according to the order in which the different parts are discussed herein, you will find that you have gradually installed a system which may be entirely different, yet you have caused no confusion in your books by the transition.

This item includes the sale of merchandise to (1) officers, (2) civilians, (3) enlisted men authorized to buy on credit. Such sales are practically cash, being paid, usually, within a very short time.

The practice of extending credit to civilians is not encouraged by the authorities and the Exchange Officer should secure permission beforehand in case it is desired to transact this kind of business. In some cases of isolated posts it is to the best interest of the government that civilians employed or living on the post be allowed credit at the Exchange, as it might otherwise be impossible for the Government to retain their services or for the civilians to subsist themselves. It is to take care of such cases that this feature is mentioned. In opening a charge account with a civilian, care must be exercised to prevent a probability of loss to the Exchange, as one bad account might wipe out the profits from all such accounts for a considerable time. If a civilian is deserving of the privilegeof purchasing at the Exchange he should have no objection to conferring with the Post Exchange Officer and making satisfactory arrangements with his employer.

With enlisted men, the case is more difficult. In general, the soldier makes his credit purchases by means of coupons. But if the Exchange handles some such proposition as an ice delivery route, it is impossible to do business with the patrons thereof by means of coupons of the ordinary kind. The right method is to apply to the proper authorities for permission to extend to married soldiers credit to such amounts as may be recommended by their organization commanders. If this is not done, and credit other than in the shape of coupons is allowed enlisted men or if coupons or credit in excess of one-third of the man’s pay be allowed him, the inspector will object to it, as either of these two proceedings is held to be unauthorized. However, when there are no other stores in the vicinity, it seems but reasonable to think that the Post Exchange, instituted purely for the benefit of the enlisted man, should be allowed to extend credit to such married soldiers of good reputation as may be dependent upon it (and the Commissary) for the necessities of life. As the married soldier is usually a non-commissioned officer of long and honorable service (sometimes a first sergeant or non-commissioned staff officer) with one or more children; as the bulk of his pay is usually spent for articles ordinarily carried in stock by the Exchange; as the Exchange is the result of beneficent legislation and the regulations concerning same should therefore be interpreted in a liberal manner, it follows that there is a great deal of justice behind a proper application for permission to make charge sales to such selected men.

In case such permission is obtained, request should be made on the various organization commanders to write a letter of the following purport:—

Fort Jay, N. Y., Mar. 1, 1914.From C. O., Co. H, 57th Inf.To Post Exchange Officer.Subject, Credit to Enlisted Men.1. Request that the following named members of this organization be given credit at the Post Exchange not to exceed the amount set opposite their respective names:1st Sergt. James E. Sullivan$ 20.00Sergt. Ralph R. Strouse16.00...(Sgd.)T. R. Jones,Capt. 57th Inf.

Fort Jay, N. Y., Mar. 1, 1914.

From C. O., Co. H, 57th Inf.To Post Exchange Officer.Subject, Credit to Enlisted Men.

1. Request that the following named members of this organization be given credit at the Post Exchange not to exceed the amount set opposite their respective names:

...

(Sgd.)T. R. Jones,Capt. 57th Inf.

At the time each charge sale is made, the clerk notes the transaction on a “Charge Sales Slip,” provided for the purpose, noting the date, name of customer, name and number of articles sold, the total price of each item, the total amount covered by the slip and the initials of the salesmen. See Fig. 1.

Figure 1, (Reduced in size)

It has become almost a rule that the purchaser shall receive a copy of this record of sale. Sometimes, he does not receive it until after he has paid his bill at the end of the month, a procedure followed in many clubs and similar organizations. It is probably better in Post Exchange work to furnish the purchaser with a copy of the charge sales slip at the time the purchase is made, as most of our customers wish to keep track of their accounts and also, as will be shown later, this method may be made to promote honesty in salesmen who might be tempted to be otherwise. As it is, of course, essential that we retain at least one copy of this sales slip, it follows that the use of some sort of manifolding device is necessary. There are many such devices on the market, among which may be mentioned as representative, the manifolding sales book and the autographic register. The former is shown in Fig. 2 and the latter in Fig. 3, from which their methods of operation are apparent.

Figure 2.

It is patent that some such scheme should be adopted for use in every Exchange, no matter how small that Exchange may be. The advantages of any of these systems (even a simple duplicating pad) over the painful and inefficient method of recording all such sales in an old fashioned sales record book must be evident to every one. The particular system adopted is of minor importance so long as it is thoroughly adapted to the circumstances of the case involved. The following table is arranged for the purpose of permitting a comparison of two systems; one involving the use of manifolding sales books and the other using an autographic register.

Figure 3.

[1]Carbon paper is either single or double faced. By using the latter between two sales slips it is evident that we record our sale on the first and second slips and also secure a reversed copy on the back of the original. It is said that salesmen who alter such slips for their own gain are prone to forget or overlook this point and are caught thereby. No alteration on a sales slip should be tolerated; if the clerk makes a mistake he should be required to cancel and preserve all copies of the erroneous slip and to make out a new one correctly.

It is seen that the advantages and disadvantages of these two systems nearly counterbalance and that the particular system adopted must depend greatly upon the opinions of those in charge of the Exchange. In the following description, the use of triplicating records will be assumed.

In order to facilitate the assorting of the slips handed in by the various “Departments” of the Exchange, it is a good idea to assign distinctive colors to the original charge sales slips of each. (Of course, if there is a very large number of departments, this idea would have to be applied with discretion, as it is hard to recognize certain colors at night by artificial light.) For example, let the original sales slips used in the store be white; those in the market, buff; those in the shoe shop, pink, etc. The duplicate slips should have their own distinctive color and this color should be the same for all departments. If a triplicate slip is used, it should be of still another color and the same for all departments. Following out this scheme, the utility of which will appear presently, a color scheme might be as follows:—

If a system of distinctive colors similar to the above is not adopted, one of two things will be necessary in order that we may identify the slipsof each department, unless we wish to do so by wasting the time in deciphering the articles on each slip and decide therefrom the name of the responsible department; we must either have the names of the departments printed on their respective slips when they are made, or these names must be marked on the slips when the sales are made. Neither of these methods is as efficient as that involving the use of various colors, which tells automatically to what department that slip belongs. By using distinctive colors, the printer would set up only one form for printing our whole assortment, and our printing bill would be correspondingly reduced.

In this connection, it might be stated for the benefit of the uninitiated that ordinarily the principal items in our bills for printing, especially in the case of blank forms, will be found to consist of the cost of “composition”, “make-up”, “lock-up”, and “make-ready”. These operations are necessary if but one form is printed; they need cost us no more if 50,000 copies are printed. Paper is comparatively cheap, so it usually costs us little more to print 5,000 copies than to print 1,000. So we can see that in the case of blank forms the cost per unit varies inversely as the quantity ordered at one time. Hence, if we need such forms as sales slips, of which we may use hundreds per day, we should order, say, a year’s supply at a time. Other forms or sheets that are used once a week or once a month must be ordered in lots sufficient to last for a longer time. As we take these up on our Stock Record, such purchases in large quantities will not disturb the worth of the Exchange.

An appreciable amount in the cost of our printing can be saved by a skillful arrangement of the matter on the form. An experienced man can sometimes draft a form so that the charges for printing it will be half what it would cost to print the same form arranged by a thoughtless or inexperienced person. Tabular work costs money, and so also does “special rulings”. Experience or consultation with a practical printer is the only real guide in this matter.

If any form is used in large numbers, it will pay to have electrotypes made, and “repeat orders” printed therefrom. Forms that are seldom used should not be electrotyped, as they will probably require some alteration by the time a new supply is needed. An electrotype costs about $0.25 for the first square inch and about $0.04 for each additional square inch. Here is another opportunity for the exercise of judgment. Suppose we have a large form with printed heading and footing, but nothing in the middle of the sheet; it would be wasteful to electrotype the whole form, only the heading and the footing should be so treated. Now, let us consider the money wasted by having the name of our post printed on each bit of stationery! It is easy to see that this is in some cases a positive disadvantage.Suppose, for example, that Form 8, Fig. 1, fills the requirements of Exchange methods. If a dozen Exchanges order a supply of these forms and (as they usually do) thoughtlessly require that the names of their respective posts be printed on same, they each pay a great deal more than they would if they allowed the printer to make an electrotype of this form and run off all the jobs from the same plate. It is hard, if not impossible, to find any real reason why this extra matter should be placed on many of our forms. Coöperation in matters of this kind would go far toward cutting down some of our “overhead charges” in Post Exchange work, and to secure such coöperation is one of the objects of this paper.

Still another way to minimize our printing bill is to adopt standard sizes for our forms and to use, wherever possible, the same kind and color of paper. Paper comes in sheets of certain sizes and if the printer has to waste a part of each sheet in printing our forms, we shall have to pay for it. Uniformity in size also leads to facility of filing. Incidentally, money may be saved, in some cases by having two or more forms printed together. For example, suppose we have three forms, A, B and C, to be printed on the same stock, and we wish 5,000 A; 10,000 B; and 15,000 C. If ordered separately, these would entail 30,000 impressions. Suppose, however, that they are ordered at the same time, and that the forms are of such sizes (not necessarily equal) that they may be printed together on one sheet and cut apart afterwards. In such a case, a saving might be made as follows:—Set up each form once, make, one electrotype of Form B and two of Form C; place these with the originals and there will result, in one “form” three Forms C, two Forms B, and one Form A, and a “run” of 5,000 impressions will print the lot ordered. There is a saving of the cost of running 5,000 Form B and 10,000 Form C less the cost of electrotypes (if they are not on hand) and of the extra work of locking up and making ready same. Of course, such a procedure assumes that a considerable supply of forms, say, not less than a total of 5,000, is ordered at one time. For a fewer number, there would be no saving unless electrotypes were already on hand.

To return, now, to our sales slips. It will be noted that our triplicate copies are the same for all departments. They are kept in rolls, if manifolding machines are used, or if triplicating sales books are used, the tissue paper sheets that are left in the books form our retained record. In the cases of both the triplicate and the duplicate copies, a cheap grade of paper is allowable on account of the little handling these copies have to withstand. Also, there is no reason for their being susceptible of rapid assorting according to departments. The duplicates are also identical for all departments, they go to the customer at the time of sale. In case there is a discussion about any particular slip, the items thereon will show conclusivelyto what department it belongs, as will also the initials of the salesman. On the other hand, it is a positive advantage to have all duplicates of a distinctive color, different from that of the originals. Suppose a customer buys a pair of shoes from the store and later returns them. We should then give him a slip crediting him with the shoes at the selling price. To do this, all that is necessary is to fill out a regular charge sales slip in the usual manner except that the word CREDIT is plainly marked on the slip. The clerk then gives the customer theoriginalof this credit voucher and files the newspaperduplicatein the usual way. Upon sorting the slips that night, the duplicate would be noticed, on account of its difference from the other slips handed in and would thus prevent mistakes. Likewise, if it became necessary for, say, the lunch room to buy a ham from the market, the market attendant could make out his charge sales slip as usual, giving the duplicate to the lunch room attendant with the ham. That night, the appearance of this grayish duplicate among the salmon originals handed in by the lunch room attendant would immediately call attention to the transaction. It might be stated here, at the risk of lapsing into the axiomatic, that such a transaction, although favored by some exchanges, is not good business. It should be of rare occurrence and even then needs special treatment. The proper procedure in such cases would be to have the Market turn the ham back to the Stock Room, receive credit for it and then let the Lunch Room draw the ham at the cost price. This point is more fully discussed in connection with Stock Records.

After the attendant has recorded the charge sale in the proper manner and given the duplicate slip to the purchaser, he still has to dispose of another copy (or two other copies if triplicating records are used). The original should be speared onto an ordinary file, each clerk having his own filing hook in a convenient but inconspicuous place. The triplicate is left in the sales book or on the roll, as the case may be. In addition, the clerk should be required to ring up the sale on the cash register. This is, of course, very important, and heroic measures should be adopted to insure the recording of every sale, of whatever kind, on the cash register. Means to this end can readily be devised. The subject of cash registers is a very important one and is discussed in detail elsewhere.

The above operations are described at some length, but in reality, they are simple in the extreme: a customer makes a purchase, the clerk records the sale, rings up the amount on the cash register, gives the customer his goods and a copy of the sales slip and sticks the other copy on his file. If the cash register prints tickets, he may drop the ticket in his compartment of a box or drawer provided for the purpose, or preferably, give it to the customer.

After the day’s business is over, each clerk gathers up all his receipts for the day and assorts them into three piles, representing the cash, coupon and charge sales, respectively. He then makes out his sales report on Form 5 as shown in Fig. 4. This report should be printed on the face of an end-opening envelope measuring not more than 4¼ × 10 inches, thus forming a convenient receptacle for the coupons, charge slips and cash turned in. The printed form should be, say, 7½ × 3 inches. As these envelopes are not subjected to rough usage, being used but once, any kind of cheap paper will serve the purpose. It might be well in certain cases to have the envelopes match the color of the original charge sales slips for that department, but ordinarily, this would be found an unnecessary refinement. After making out this sales report, the clerk places in the envelope the cash, coupons, etc., and hands it to the Post Exchange Officer or to the Steward, if so authorized. (For obvious reasons, the Exchange Officer personally should receive and check the receipts the night of pay-day and at intervals during the month, even if the Steward is ordinarily authorized to do so.) The Steward or Cashier has meanwhile unlocked the cash register, noted the readings of the record wheels and taken out the tape showing the printed record of sales.

Figure 4. (Reduced in size)

Now, assuming that triplicate records are used, the Steward takes the triplicate copies—either book or roll—“throws” them or checks them fornumbering, to see that all are accounted for, and totals their value on the adding machine. By comparing this total with that shown by the appropriate wheels of the cash register, he ascertains if all charge sales have been rung up. If these two agree, all is well, so far. If they do not agree, a note is made of the discrepancy for use in connection with the operations hereafter described.

Figure 5, (Reduced in size)

By this time, the clerks should be ready to hand in their reports and receipts. The Steward fills out the rest of Form 5 as called for by the various columns and abstracts these reports to his Form 4 as shown inFig. 5. This form should be printed on a card measuring 3½ × 8⅜ inches, to permit convenient filing. If printed on thin paper, it will have to be filed on a Shannon file which is not so convenient in the long run. These cards should be of fairly good stock, as they are a part of the permanent records of the Exchange, but should be no heavier than necessary. The Steward carries down the totals on Form 4 and compares them with the three separate totals shown by the cash register. Restricting ourselves to a discussion of the charge sales, we see that if the total of the triplicate slips, the totals of the clerks’ reports and the total shown by the cash register all agree then the charge sales statement shown on Form 4 is correct. If there is any discrepancy in this or any other column of Form 4 the mistake should be found and corrected before the clerks are dismissed for the night. Suppose, for example, that the cash register shows a total of $20.60 charge sales for the day and the total on Form 4 is $21.90. The first step is to have the clerks make sure that their reports correctly state the actual amount of charge sales slips turned in. If they are correct, then some clerk has probably forgotten to ring up one or more sales. To trace the fault, let the Steward read off all the charge sales from the record tape of the cash register, calling off at the same time the letter of the clerk who rang up each sale. These can be compared with the triplicate copy of the sales slips, or the assembled clerks can be required to note the sales accredited to them, the grand total of whichmustequal $20.60. In this manner, the error is definitely located. On the other hand, suppose the cash register shows $21.90 and the total on Form 4 shows $20.60. The effect is that produced by a clerk being short $1.30 in charge sales slips after he has actually made the sales. The same procedure as before will locate the mistake. If he cannot produce the slips (or cash or coupons as the case may be) or satisfactorily explain the mistake, the clerk in error should be required to make good the discrepancy. Discrepancies in cash and coupons can be located and remedied in the same manner. It is important that the clerks be required to participate in the task of locating mistakes and to make good on errors, otherwise there will be no incentive to careful work.

When the totals of the clerks’ reports check against the cash registers, the next step is to check the former against the receipts in cash, coupons and charge sales slips actually turned in by the respective clerks. The cash should, in fact, be counted immediately upon being turned in, checked O. K. on the clerks’ reports and put in a safe place. The charge slips handed in by each clerk are compared with the strip from the adding machine (on which the clerk has added up his slips before making out his report) checked against the report and put aside for filing. Coupons are handled in the same way except that they are sealed in the envelope and put in asecure place until the Exchange Officer personally can burn them. This matter of destroying coupons should never be delegated to any other person. In view of the fact that the receipts turned in by each clerk should, and usually do, check exactly with his report, this particular routine is recommended, as it allows the dismissal of the clerks before commencing the work described in this paragraph. In case of mistakes, the simple expedient of making the clerk at fault assist in the work for a few evenings, is usually sufficient to prevent a repetition. In large Exchanges, where the coupon and charge sales are large, it is not customary to total the charge sales slips and count the coupons until the next morning. If the receipts turn out to be greater than called for by the reports, the surplus can be taken up by entering on a single line of Form 26 (described hereafter), whenever the books are closed (or oftener, if desired) an item showing what departments are credited with these excess coupons, exactly as if it were another day’s transactions. Such entry should, however, be prefaced by the words, “excess coupons”. Shortages should be collected from the clerk at fault, thus making the reports correct. The Exchange Officer should occasionally make the coupon and the charge sales counts himself.

It would be unbusinesslike, if the coupon or charge sales are heavy, to require the Exchange Officer, the Steward or any other high priced man to waste his time counting coupons or any other similar task. A less expensive employee should be detailed for this purpose. For such unskilled labor, a boy at $10.00 per month who can run errands, etc., would be a profitable investment in many cases, thus leaving the expensive employees free to do more important work.

Too much stress cannot be placed upon the importance of insuring the correctness of the data entered on Form 4. If the above mentioned checks have been applied, there should be no trouble in any phase of our charge accounts.

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