Cyclopedia of Commerce, Accountancy, Business Administration, v. 05 (of 10)American School of Correspondence
General
Cyclopedia of Commerce, Accountancy, Business Administration, v. 05 (of 10)
American School of Correspondence
Accounting; Business; Commerce
The flat-bed machines were the first to use the combined machines. The
plan in use was to place two recording registers on the billing machine
and prove the total of each bill separately with one register, and
accumulate the totals of all the bills for the day on the other
register. Certain firms used extra recording registers for recording the
totals of extra columns on the sales sheets in which they analyzed the
sales according to classes of goods or some other classification. Some
firms did not add the bills when making the extensions of the prices and
quantities, but left the additions for the adding machine. The only
draw-back to this plan was that if the operator copied a wrong total
from the register dial it caused trouble. This fault, if fault it may be
called, as it is not the fault of the machine, but of the operator, has
been corrected by placing a subtracting device on the late models of
combined billing and adding machines, whereby the subtracting device is
thrown into action when the total of the bill is being written. If the
correct amount of the bill is written on the invoice, the dial figures
all turn to ciphers, which indicates that the amount has been correctly
transcribed by the operator. Other improvements will likely follow in
the many machines which are being placed upon the market. See Fig. 29 on
Page 67.
Some firms prefer to do all the billing as one operation, and use a
separate or computing machine, as the case may be, for proving the
additions at the end of the day. The reason is that by having two
separate machines they can be used by different people during the day
for different work.
If computing machines are needed for adding, multiplying, and taking off
discounts, the non-listing machines are recommended, as they are
key-driven. If adding machines are needed when printed lists are wanted
of all additions, then listing machines are recommended. The general
public has recognized that each class of machine has its separate use.
Some firms check the totals of listing machines with non-listing
machines, in order to save time and paper. Non-listing machines are used
for taking a record of rolls and yards of cloth during inventory time,
and later are used to multiply the extensions. Some dry goods firms hire
expert operators at a dollar an hour to do this class of work, as it can
be done in one-fifth the time that it would otherwise take. For
instance, an example in multiplication, such as _432_ × _235_, would
take approximately ten seconds to write down, multiply, and set down the
figures. With a multiplying machine mentioned above, it can be done in
two seconds.
Public-domain text, read in full here on John Shaqi.
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