When the Time Clerk has compared the cards, he will send the job cards to the Cost Clerk, who will enter the amounts in a _Job Time Summary_ book of the form shown in Fig. 16. On this blank, the number, name, and rate of each man are written. The succeeding columns are headed with the various current order numbers. Entries are made opposite the man's name, of the pay─roll value of the time he has worked on the various orders or jobs for the day. The total, carried out in the extreme right─hand column, represents his pay for the day. The totals at the bottom of the job columns represent the value of the time spent on each order, for the day. The work is checked as correct when the sum of all the totals of the right─hand column is exactly equal to the sum of all the totals at the foot of the columns. [Illustration: Fig. 16. Job Time Summary.] [Illustration: SOUTH END OF ERECTING SHOP, WEST ALLIS WORKS Allis─Chalmers Company, Milwaukee, Wis.] The entries in this book are made by quite young clerks, who handle only these job cards and books as their daily tasks, and who become very expert, accurate, and rapid at this work. The totals are carried by the Cost Clerk or one of his assistants to the _cost ledger_, in which the costs of both labor and material, as well as all expense charges, are brought together. Sometimes this work is done upon cards, each one representing an order and containing in brief and condensed form all the charges of whatever kind made against the order. =Methods of Paying Employees.= The methods by which pay─rolls are made up and the employees paid, are important; and whatever plans are adopted, they should realize the following desirable requirements: 1. The record of amounts due the men should be absolutely accurate and in accordance with the rates at which the men were employed, subject (_a_) to such modifications as may be made by reason of properly authorized changes in rate; (_b_) to such modifications as may be made from week to week by overtime work, or by the operation of methods of "piece work," "premium work," or any of the several plans for rewarding exceptionally efficient work; (_c_) to such deductions as may properly be made on account of advance payments that have been made upon due authority. 2. The methods of making up the pay─roll and paying the men should secure promptness in this work, so that the pay of the employees may not be held back for an unreasonable length of time pending the necessary clerical work. 3. The methods of payment should be such that no workman can know the amount paid to any other workman. To accomplish the results desired in the first requirement, if the amounts due the men are made up from the time recorded by the men themselves──that is, in a recording clock──is a comparatively easy task, since it is principally a matter of mathematics, with a strict attention to details.