The ranch. [volume] (Seattle, Wash.) 1902-1914, 1903-10-15
The value
discussed can easily be ascertained. The value
of this is evident to every one
The Card System.

enable a person doing a comparatively small
amount of business to keep a correct record at
small outlay of time and money! by far the best
method yet devised for keeping these accounts
is the card system. This can be arranged in
simple form for a more elaborate record OF
business What will be sufficient for small set
of farm accounts be obtained from almost
any firm manufacturing these records for an out
lay of from ST. 90 to SI.5O. This is drawer
full of cards which may be arranged in alphabet
cal order and which is designed an advertise
ment for a more complete outfit Each firm will
sell but one of these advertising outfits to
single individual but by sending to two different
manufacturing firms two boxes Of these cards
may be obtained which will be ample in nearly
every case
In an outfit like this there are number of
cards which are printed in ledger form and a
guide card arranged alphabetically. When bus
mess is transacted with Mr. Armstrong, tor in
stance and he gets into your debt you place the
amount which he you on the debit side OF
the ledger cards and place the card in the COM
partment marked with the letter az. If Mr..
Brown owes you an amount you place his card in
the compartment marked "B" and on, the
name of each person being written on his ledger
cards just in any ordinary account The de-
tailed statement concerning these items will of
course be made in the memorandum book or be
obtained from letters on file on the letter book
or, in the case of payments, from the cash book,
check stub, or receipt book as the case may be-
La dQQ1C1On TO the lcuScI CdI Us COHldlHCu Ill DIX
outfit of this kind indexed cards containing the
number of each days in the month may be used
and a memorandum of any business to be at
tended to any particular day may be made on
a slip of paper placed in the compartment under
that date, thus If you had an appointment with
Mr. Chas. Milton on the 18TH of certain month
you write memorandum to that effect and place
it in the compartment marked rs. Each morning
YOU look in these compartments to see 1t there be
anything to be attended to that day and IT so
you may take the slip of paper with you and
simply check off the business when it is attended
to or make some note of the manner in which
it was disposed of, which again you can place in
your letter file under the proper initial letter or
dispose of in such way will keep the best
record of the business If you think it necessary.
a system of cards arranged in this manner will
save many times their cost during the course OF
wear, and are the easiest and best method of
keeping accounts especially where the business
is chiefly for cash that has yet been devised
Another point in favor of this method is the fact
that when business is completed with the party
and his account is settled the card on which the
record is made may be removed and placed away
for future reference destroyed if the account
be long time out of date SO that person has
nothing but what we terri active accounts to deal
with and these can be readily referred by means
of the alphabetical index. Any person interested
in this method of keeping books can obtain full
information by writing to any one OF the numer-
Gus establishments where card systems are made
and the address of these can be obtained from
any wholesale bookstore from the publisher,
if desired