Pay─roll sheet, 237 Percentage method of expense distribution, 139 departmental expenses, 143 expense ledger, 140, 149 general expense, 143 how to use, 146 journal entry for distribution, 148 non─productive labor, 140 pay─rolls dissected, 141 periods for comparison, 141 power, 144 production ledger, 140 productive labor, 139 productive labor and expense compared, 145 results of distribution, 149 undistributed balances, 149 Piece─rate plan of wage, 67 Piece rates, 98 Piece─work records, 97 Piece─work and time record combined for pay─roll purposes, 102 Plant order, 240 Premium system of wage, 67 Emerson, 71 Gantt, 70 Halsey, 68 Taylor, 69 Private ledger labor account, 141 Private ledger operating expense account, 143 Production orders, 111 copy of customer's order, 112 form of, 238 to superintendent, 112 Production records, 183 for determining piece rates, 100 of a gang of piece workers, 98 Production time records, 81 cumulative, 95 daily time card, 83 job time cards, 85 mechanical, 87 on work orders, 82 Productive labor, 139 Productive labor and expense compared, 145 Punch─cards, 272 for recording work of dump trains in excavation work, 274 for recording work of excavation with steam shovel, 273 Purchasing department, 11 catalogue filing and indexing, 12 department routine, 22 checking invoices, 27 checking receipts, 26 filing, 27 low stock report, 24 purchase orders, 24 requisitions, 22 list of dealers, 11 orders placed, 18 special quotations, 16 Purchasing and stores department, 11─63 Q Quotation card for records of prices of several sizes, 18 R Recapitulation of costs for a single job, 176 Recapitulation of departmental labor and material costs, 173 Recapitulation of job costs, monthly, 184 Record card, 225 for applicants for employment, 106 of employe, 107 Records of employes, 106 application card, 108 employe's card, 109 past employe's card, 110 Records of labor, 65─110 Record of orders, including price and amount, 19 Record of orders placed, detailed, 19 Record of orders providing for details of each order, 20 Record of parts in stock, 56 Record of total time, sheet for, 101 Record of unfinished piece work, 100 Report of goods received, 26 Report of materials transferred, 58 Requisition, 242 Requisition blank, 23 Requisition for material, special departmental, 49 Requisition for material to be used on a production order, 48 Returned material card, 244 S Selling expense, 129 Service card, 223 Shop management, 215