The Lakeland evening telegram. (Lakeland, Fla.) 1911-1922, 1915-10-18

number on Form No. l. A card form No. 81 I
,hould then be made out from detail shown on
Form No l recording the connected load This
Information is of great Importance TO the
of the plant. A card tForm No
D. should be made out corresponding TO the
number Of the transformer and similarly
handled
There should be a card form No A., fot
all premises that connected with the city
wafer mains, showing the number OF openings
md the nature of the opening on the reverse
side Of the card and the meter number and
data IL a meter is on the
premises, II there Is no meier and .ne premises
IS on fiat rate the amount Of the quarterly
,harge should be shown on The card When
he premises are connected, as recorded IN
Form No. :, the name OF tte consumer ana he
late of The connection should be shown ON the
card assigned me premises ne occu-
pies.
Whea the consumers are disconnected or
transferred. which will be shown on Forms No
or No. ,, the proper record should be made
OIL Forms No. 3. No. 4, No. > AID VA -. Stu' -
ing date disconnected and IL transferred the |
iate disconnected in one location and the date |
name, etc, connected In the other location |
After all records have been made on the cards, |
Forms No | and No should be nal ed El- !
tered on cards" in the place provided. ana
filed in numerical order for easy re.erelce at
any time.
Ii would be we'll and is necessary in order
10 deliver the monthly bills 10 consumers
promptly. that the bookkeeper begin to pre-
pare the monthly bills as early in the montn
as possible. This should be started about the
18th of each month and this preparation should
consist of writing the consumers name, ad-
dress and the reading Of the meter the previous
month. This then would leave only the cur
rent months reading to be entered on the
bill and the extension made to complete same
for delivery.
As the meters are read and the readings FUR
nshed the office, the readings for the current
month should be posted in the individual ac-
count of the consumer in the consumer,
ledger This should be subtracted from the
previous reading which would give the con-
sumption for the month. The amount OF inc
charge for the current month snouio heh "
posted in the Amount column. IL woui0 Do
well TO post all of the readings before COM
pleting the bills and after all postings nad
been made finish the bills as suggested. Ai'er
all postings have been made to the consumers
accounts Il total of the amounts SO charseu
should be made in order TO obtain the totai
value of electricity and water sold during inc
mon.h which represents the gross earnings ot
die plants for the month The total OF lhis
amount then becomes charge TO Accounts
Receivable and credit TO Earnings IN lne
General Journal and Ledger rms VIII Us
more fully explained hereinafter.
! 4, PAYMENTS are made by the consumers TO
| The culeet0r. Hgh ol wafer iuihsht@ NY
/ are entered by the collector IN the coliector
cash book showing the date, the amount pau
| and ,he DIVISIONS rs 10 ei'ei ~, o,itod 10
These amounts paid should be creulteu u
| he consumers account in the consumers led
Ger and should hc paNt'' dall4. ne ~ .liiip
after the date OF payment.
All meters are read hy the lwen'y -tfth O
the mon.h and the readings are charged 70 NJ
| consumers under the date on when 'he! are
road on Me last DAY of each month '''la
balance should be taken of the consumers
ledger This would give the amount o. guy
standing consumers accounts a. the chd y eac,
mon n This should agree with the amount %
nrrn,nts receivable as per the general ledger
details Of this will be explained hereinafter
A., the collector receives money III payhieh
Of the consumers accounts for taSeS, = !"
any other source, he shall enter su.n ~ ~
collectors cash book. There are ''lee'a' '"'
INNS provided in the book to CLASSIFY eae'
collection For instance; coie'tioh 'i"'
cor, sl,mers electric should be entered u',oe. w
column headed Electric, collection ,"r maie
in column so headed, eolie''.o" ~ '"N.' - TN
column headed Taxes Az 'he gu" vi
day the collector should balance the rash !"
hand with the amounts entered III me CO.
Electors cash book. ON the ioiioWihs uaS ~,
collector should deposit the money coii '.
he preyious day in the bank to the credit U
The city in the precise FUND or iuhus auec,e
IN the collection. lie should prepare receil
OH Form No. for the amount uepos'eo an
should have the cashier or teller OF the pau
.n.ent the same This receipt should be pre-
,,r.i in duplicate the duplicate being retahe
, + y the collector his receipt Tor the n,""'.
, and the original being held by the Dahk
forward to the city treasurer as eV'"e.ne
~ ,,,,sit l.Inr made also ~ his auihorlt
i Ear entering the receipt Of the money III u
, hooks of ,he city Al the end Of ea'h NOM
The treasurer shall compare ne c"ie.o" " \,
book with the receipts delivered MN Wy "
hank from day to day and see II the to'a'
al ,,sh entered by the collector for the emu
4 ,mnnth agrees with the total of the receipts III
nished hy the bank Finding that the amour
agree the collectors cash book 'neh pe.o'"
Far he
Nv ~, Tho treasurer should then summarl
tha collections showing II debit to cash II, u
savor,I funds and credit to the account a
a f.c,ed in .he general ledger. An entry si" ,
then he made in this geherai Ju"'na' ,,,tmn =,
< ash in the several funds ahh rfea,ihE u
,cnunts affected In the general ledger
n clear example Of the above CLOSING envy
,ba collectors cash book may ne '""n. ~.
!. closinu entry for the month OF July lolo'
: ,hat nntrv was made by the city treasurer VI
H.. ,aronnai superyision .
" Relative to the accounts payable OF 'he CIV
Al invoices submitted TO the city LOT seIsio
;, rendered or materials furnished, shou,u n,''
=. .ra,ad nv the head OF the department u
,, pn,, rar INSTANCE all invoices for the Lig
- ,e ~, w. Dennrtmcut should be approved
!" ~ sunerin,endent Of the plant all inSoic
! fnr sanitary Department should De apPro'eo
= ~, Sani,.ry Inspector all invoices Tor y
III VI. mnartnent should he approved by L
- ,,ninf ~ Police This should I've done as 80
Ia az Tho invoices are received by the ci.S WI
ar ,he invoices are properly approved 'nes "
- " a,,.rad In the accounts payable jouih
ne to ne ea,'' the person or persons from VIII,
&c ,reua,n n,er,al was purchased and charging
ne ,ne account in the column specified
=, mounts 80 credited 10 the individual sno,
,'s az, ~ noa,ad IA his credit In the accoul
ne ,heh ne I p% This will indicate that Il
p as amnnnt IL due the person or hrm
PsaiS The left hand sheet Of the secou
nsv,h,e journal is for invoices Affecting
NJ general fund Of the city an" wv IN, !