With listing adding machines, equally valuable results can be obtained. In certain classes of work, such as collection letters in banks where there are rows of figures representing the various checks, and typewritten information, such as description of endorsements, it is much faster to place the sheets in the adding machine and list the amounts thereon and automatically print the total with the adding machine. This avoids the trouble due to operators printing wrong totals on the billing machine. The typewritten information is then put in on the typewriter or billing machine. There is this to be said, however, if an operator prints a wrong amount on a listing adding machine, the answer will be incorrect, but the machine will print a correct total of the figures printed by the machine. A listing machine can be equipped with a wide carriage and used for printing lists of figures just the same as a typewriter. Time should never be wasted printing a statement covering rows of tabulated figures on any typewriter, and then taking the statement to an adding machine and adding the columns to prove them, if it can possibly be arranged to make up the entire statement on the listing machine. Listing machines are now prepared to manifold at least two extra copies, and are equipped with column tabulators. For adding a number of columns, with or without a grand total column at either the right or left side of the book or sheet, and where the items are written one at a time in _different columns_, the combined typewriter and adding machine is recommended. One such is shown in Fig. 22. COLORED SHEETS The "colored sheet system" indicated below makes it unnecessary to refer to the written matter for distribution. A glance indicates the department or service for which every slip is intended. The distribution may be as follows: The office record (register) may be filed numerically; The order book copies alphabetically; The requisitions by departments; The shipping instructions, chronologically; The salesman's records, territorially; The cost sheets, according to classification. One copy may also be filed geographically for comparison of results. This furnishes a complete record and makes reference easy.[6] Footnote 6: As a general rule, the "order acknowledgment" has been handled separately, although it is possible to include it in the one writing. This summary illustrates the use of the color scheme, and gives a brief hint of the plan usually followed in filing order sheets for various departments. It should be remembered that the best billing and order plan in the world can be made the most abject failure, if proper attention is not given to the proper filing of sheets. [Illustration: Fig. 22. Combined Typewriter and Adding Machine. _Elliott-Fisher Co._ ]