Martinsburg W Va evening journal. [volume] (Martinsburg, W. Va.) 1913-1920, 1918-12-10

land column three. the sundry column,
contains all cash received from Other
than cash sales or the accounts of
charge customers. At the end of the
day the total of the three columns
SHOULD show the total receipts OF cash
for the day--or for the month up to
the close OF that day-after deducting
te cash balance on hand at the begin
ming Of the month.
"On the payment side of the book.
column one should be used for gen.
eral expenses. including all payments
1 for wages, rent, small cash purchases
Irvine. light, heat. teamins and the
other items in connection with tie
operation of store Column two
records all cash paid for metchan-
disc purchased -everything except
expenses and sund-y items The lat
ter usually include cash withdrawals
repayment Of loans payment Of notes
end all other items which do not
properly belong to the first two col
Iumns.
Every merchant who has not al
ready done 20 shonld opea an account
in 4 bank ana all cash that can lie
spared from the register or dsawer
should he deposited daily. A rule
should be made to make all payments
BY check, except very small items
which should be entered Immediately
ppoa the cash register or cash sales
slip.
at the end of each dag total
Should lie made Of the six columns in
the cash book and the difference
should show the cash on hand
'sWHn taking down the order of a
customer 1t should be an invariabie
rule thai carbon chonla
be used. As q matter OF fact. evcdy
Gu tcmer has right to and should
insist upon receiving receipted bin
for every cash payment and the mer-
lehant will find it to his advantage to
offer receipted bills. The retailer
also profits by using carbon sales
slips, instead of depending upon his
memory or upon hastily penclea me
moranda upon the back of some pack
age or scrap of paper By writing
down the order of the customer on a
castonized sales slip, the merchant
not only has the opportunity to check
back the packages before delivering
them 10 the customer. but also has
! complete carbon copy Of the cash
lsale, which viii prove worry valuable
! in checking the total OF cash receipts
for the day, the prices received and
the quantities OF goods delivered.
I'm connection with the handling
of charge accounts, there are a NUM-
Dor of good systems now on the mar
ket and the food administration does
not care to recommend any particu
lar plan of operation in this connec-
ton. All that is deauIed 10 fulfill
Lhe common sense Of bookkeeping Is
tat some form of individual record
C aalGs and some form of gathering
the eotal for the day be provided.
Also that each sales slip show the
number OF pounds, pieces or packages
OF each article purchased, the price
OF leach and the total of all articles,
with the name and address of the
customer plainly written thereon.
"srhe sales slips representing charge
sales should be carefully filed and re.
tanned until the account is settled
They should be bundled and marked
on the back, Charge sales slips of
(such and such a na.me) from -
----- date to --------,-- date and
kept for further refernce, after being
entered in the book relative to charge
accounts.
Each retailer should also obtain
and carefully kesp up to date at least
two bill files, to be labeled Expense
Bills Unpaid and Merchandise Bills
/ Unpaid In these, bills should be
taken on that date-or whenever re-
lceipted bill should be removed and
placed in an ordinary. box file with
an alphabetical index.
CAS- it is the plan Of the food ad-
min.etration that some kind of a sim
pie accounting system be installed in
every retail store not later than