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
Two systems of record keeping, of which small cards form the
basis, are also in vogue. One of these systems uses what is known
as _punch─cards_──that is, cards in which the records of time,
distribution, and performance are made by means of an ordinary
conductor's punch; and the other has the record made in a way somewhat
similar to the entries in a notebook──a written record being made on
the cards with a pencil. Another system bases its records upon reports
turned in by foremen.
=Time─Keeper with Notebook.= While the manner of taking time with
a notebook varies according to the training and experience of the
time─keeper, it may be said that there are in general two ways in which
such notes are kept. In the first, the time─keeper has a list of the
numbers of all men on the work, and, as he goes over the work, simply
checks off the numbers, showing that each particular man is at work and
indicating upon what branch of the work he is engaged.
A more common way, however, is for the time─keeper to make headings
corresponding to the distribution used in making up the office
records, and to write under each of these headings the numbers of the
men working upon the part of the work so named. This method is often
simplified by the time─keeper becoming so familiar with the foreman,
and the numbers of the men under the particular foreman, that he
is able to dispense with the headings entirely, and simply use the
foreman's name or number in place of it. This, of course, makes the
time─keeper's notes more or less unintelligible to anyone but himself,
and makes it necessary for him to do office work as well as his field
work. Moreover, not being a permanent or intelligible record, it is
impossible for even the man who made the notes to return to them in
case any dispute arises or a mistake is found to have been made, and
get information after the notes have "grown cold." The time─keeper
becomes so familiar with the appearance of the men who are on the
work, that he learns to know their numbers, and often attempts to put
them down without seeing their numbered checks. This is often a source
of error, as the uneducated foreign laborer is very liable to make a
mistake in stating his number; and if he does, there will exist no
record of his having worked that day, and he will get no pay for it.
The apportioning of the cost of his labor to any work that he may have
been on, will also be the cause of trouble.
Of course, the time─keeper's memory serves him if any men are absent
from the gang for any reason, and he is able to ask the foreman whether
or not that particular man is working. A man may be away from the gang
and be missed by the time─keeper altogether. In this case, no chance is
given for correction of the record, unless the time─keeper goes over
the work again soon after; and the consequence is that costs will be in
error, and the men will be short of pay at the end of the month. This
is especially liable to be true when night work is being done.
Public-domain text, read in full here on John Shaqi.
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