When installing any system, however, it is more economical to invest more money in printing and have forms that fit exactly, than to attempt to make special records conform to forms prepared for other purposes. If certain specific information is required, the form should be designed to exhibit just that information, and if the form is properly designed, the saving of time both in recording and consulting the record will much more than offset the slight additional cost of special printing. The number of forms must not be so large as to cause confusion, but against the opposite extreme the cost of time must be considered. It will be found that the value of clerks' time is greater than the cost of printing. [Illustration: Fig. 25. Form for a Stock Record of Materials and Supplies] =26. Material and Supplies.= For material and supplies the same form will be found satisfactory in most establishments. The form should provide for the name of the material, the unit in which it is purchased, the purpose for which used, the location in the storeroom, and quantities received and delivered. Fig. 25 shows a form designed for records of this class. In addition to the headings specified above, spaces will be noted at the top of this card for _maximum_ and _minimum_. These refer to the quantities of material to be carried in stock and represent the high and low limits. These limits should be established for each article in stock and when any article reaches the low limit a report should be sent to the purchasing agent on the form shown in Fig. 11, Page 14. This form provides for a record of order numbers for all deliveries, a feature which should be incorporated in all cases where the form is for the use of a manufacturing business. At the extreme right is a column headed _verified_. When an inventory is taken, the date and balance on hand is to be entered under this head. [Illustration: Fig. 26. Stock Record Form showing Orders Placed] A conventional form is shown in Fig. 26. The special feature of this form is a column for a record of orders placed. Usually this column is not required on the record of the stores clerk, but, if used, the order numbers should be entered from the receiving clerk's copy of the purchase order. On both of the forms illustrated several columns are provided for _deliveries_ to one for _receipts_. This is necessary, as deliveries are in smaller quantities and much more frequent than receipts. Fig. 27 shows a form that includes _values_ as well as quantities. This is not considered necessary, as a rule, for the storeroom, but where the stores records are kept in the factory office, as is sometimes done, it is a good plan to include values. On the reverse side of this form a complete record of orders is kept. Another form that includes values is shown in Fig. 28. This form is well adapted for a record of almost any class of material or supplies.