Cyclopedia of Commerce, Accountancy, Business Administration, v. 02 (of 10) — John Shaqi
Cyclopedia of Commerce, Accountancy, Business Administration, v. 02 (of 10)American School of Correspondence
General
Cyclopedia of Commerce, Accountancy, Business Administration, v. 02 (of 10)
American School of Correspondence
Accounting; Business; Commerce
Fig. 7 is used in a manufacturing business, and is intended to provide
a record of orders placed which will prevent a duplication of orders.
At the extreme right of this form is a column headed _purpose_. In
many manufacturing businesses, orders for certain materials are placed
after contracts have been received, and the material is specified
for use on a certain contract or order. In other establishments
several lines of goods are manufactured, but certain materials
enter into the manufacture of all lines. The purchasing agent may
receive requisitions from different sources for material required in
these various lines, and his records should show for what lines or
departments orders have been placed. Both of these contingencies are
provided for in this form, as the purpose of each order is plainly
stated.
[Illustration: Fig. 7. Order Record of a Manufacturer, Showing Purpose
for Which the Goods are Required]
[Illustration: Fig. 8. Record of Orders Providing for Details of Each
Order]
Fig. 8 is another special form, designed for use where certain
particulars are required. In devising a form, it should be made as
simple as possible, but, at the same time, provision should be made
for recording all particulars that may be of especial value in the
business in which it is to be used. The forms shown are presented, not
as being ideal for use in all cases, but for their suggestive value.
It is immaterial whether these forms be on cards or in loose─leaf form.
That is a question of individual preference, and can only be decided by
the person who is to make use of the system.
A good example of a form designed especially for use in a loose─leaf
system is shown in Fig. 9. This gives full information about both
orders and receipts, furnishing complete information relative to
quantities of any particular line handled.
[Illustration: Fig. 9. A Loose─Leaf Record of Goods Ordered and
Received]
The manner of filing is the same as with the card system, except that
these sheets are arranged between suitable indexes in a loose─leaf
binder. If desired, the order records and special quotations can be
filed together. By using forms of different colors the two can be filed
in the same index. This is a very convenient arrangement, for then all
records of both quotations and orders are found together. In some cases
all of the information required will be found on the order records.
When special quotations are received they can be filed in front of, or
immediately back of, this record.
While in some offices other special records may be advisable, all
necessary information for the average office relative to sources
of supply, prices, etc., are provided by catalogues and records of
quotations and prices described. Any other information required can be
provided for by a modification of the forms referred to.
DEPARTMENT ROUTINE
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