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
When a customer makes a purchase, the saleslady makes the charge in her
sales book. One copy goes with the goods to the wrapping desk, the other
goes to the cashier's desk. The wrapper cannot handle a package without
a duplicate sales slip. The packer removes from his duplicate slip a
stub bearing the same number as the slip. This is to prevent goods being
removed from the house without proper authority. The cashier retains the
slip if cash has been paid, but passes the slip on to the auditing
department, if the slip is marked by the saleslady _charge_.
[Illustration:
Fig. 24. Compound Forms, Showing Invoice and Office Records
_Remington Typewriter Co._
]
In large stores like John Wanamaker's, the customers are given by the
credit man a brass check with their number marked thereon. This shows
each clerk with whom they deal that they are entitled to credit, without
having them identified each time they make a purchase. In smaller
cities, the clerks become familiar with all the charge customers, and
any plan of this character is not needed.
The sales slips are all numbered from _1_ to _50_, and the auditing
department checks back each day all the slips of the different
sales-people to see if all the slips have been accounted for. Some
stores have a chart on the cashier's desk _with the clerk's number at
the top of each column_, and the check numbers listed serially in each
column, as shown in Table I.
Table I
CHART FOR CHECKING RETAIL SALES SLIPS
══╤══╤══╤══╤══╤══╤══╤══╤══╤══╤══╤══╤══╤══╤══
1│ 2│ 3│ 4│ 5│ 6│ 7│ 8│ 9│10│11│12│13│14│15
──┼──┼──┼──┼──┼──┼──┼──┼──┼──┼──┼──┼──┼──┼──
1│ 1│ 1│ 1│ 1│ 1│ 1│ 1│ 1│ 1│ 1│ 1│ 1│ 1│ 1
2│ 2│ 2│ 2│ 2│ 2│ 2│ 2│ 2│ 2│ 2│ 2│ 2│ 2│ 2
3│ 3│ 3│ 3│ 3│ 3│ 3│ 3│ 3│ 3│ 3│ 3│ 3│ 3│ 3
4│ 4│ 4│ 4│ 4│ 4│ 4│ 4│ 4│ 4│ 4│ 4│ 4│ 4│ 4
5│ 5│ 5│ 5│ 5│ 5│ 5│ 5│ 5│ 5│ 5│ 5│ 5│ 5│ 5
6│ 6│ 6│ 6│ 6│ 6│ 6│ 6│ 6│ 6│ 6│ 6│ 6│ 6│ 6
7│ 7│ 7│ 7│ 7│ 7│ 7│ 7│ 7│ 7│ 7│ 7│ 7│ 7│ 7
8│ 8│ 8│ 8│ 8│ 8│ 8│ 8│ 8│ 8│ 8│ 8│ 8│ 8│ 8
9│ 9│ 9│ 9│ 9│ 9│ 9│ 9│ 9│ 9│ 9│ 9│ 9│ 9│ 9
10│10│10│10│10│10│10│10│10│10│10│10│10│10│10
──┴──┴──┴──┴──┴──┴──┴──┴──┴──┴──┴──┴──┴──┴──
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