When bills come out for attention, they are referred to the accounting department to find if they have been paid. For those not paid, statements are prepared and returned with the bills to the collection desks. The usual letters are written, and all past due bills are held in a desk tickler, that they may be followed up from day to day by the collection clerk. This system can be operated with the regular tickler file, but for a large number of bills the pigeon holes are more convenient. A modification is necessary, also, when the bill and charge system is used. In that case, an extra copy of the invoice should be made for the use of the collection clerk. [Illustration: IN THE GENERAL OFFICES OF CORBIN CABINET LOCK COMPANY, NEW BRITAIN, CONN.] =Card Tickler.= A very convenient method, where it is not deemed advisable to use duplicate invoices, is to fill in a collection card for each invoice. A card, printed similarly to the form shown in Fig. 14, is filed under the date on which the account is due. Each day, all cards filed under that date are removed for attention. The first step is to compare the cards with the ledger accounts. If the account has been paid, the card is destroyed; if not, a statement is sent and the card filed ahead to the next follow-up date. All letters written and all steps taken are noted on the card, so that in the end it presents a complete history of the efforts made to collect the account. [Illustration: Fig. 16. Collection Card for Alphabetical Cross-Indexing] A slightly different form of card, which is used in the same manner, is shown in Fig. 15. =Cross-Indexing.= The same objection exists in regard to the use of the tickler card for collections as for other follow-up purposes, which is the difficulty of finding the cards. Every time a card is removed from the file it is necessary to compare it with the ledger to find if the account has been paid. To overcome the difficulty, a card with an alphabetical tab is used to good advantage. Such a card is shown in Fig. 16. It will be noted that this card bears a tab printed with the letter _G_. A card with this tab is used for every name that commences with _G_, and as all _G_ tabs are in the same position on the card, they will be in direct line from front to back of the file. The cards are filed by dates, but each day all remittances are sent to the collection desk, that the cards representing accounts that have been paid may be removed. All cards may be found by name, by referring to the lettered tabs, thus Brown's card will be found in the row of _B_ tabs. [Illustration: Fig. 17. Collection Card for Cross-Indexing by Date] Another method of cross-indexing the collection file is to have the numbers from _1_ to _31_, representing the days of the month, printed across the top of the card, as shown in Fig. 17. To indicate the due date a metal tab is placed over the proper number, a red tab being used for succeeding months and a black tab for the current month.