The Waterbury Democrat., 1939-05-26
Seaman, BrolUn Resume Battle .Of Wits ODer City's Records

1 sum on your states exhibit AT where? A. As one of the payments as- signed to Philip Coppeto. e. Will you point it out to me, 1 please?
 A. Date, October 16, voucher No. 208l9, amount $36O.5O and the amount is carried also in the cash reconciliation sheet of the month l of September. 1 @. Now, this $36O.50 you have in- cluded in total for the year 1881 as shown on states exhibit AT which finally is included in figure of $3,411, ,4s6.26?
 A. Yes.
 o. Will you turn to the bank re- conciliation sheet for the month of April 1881? 1 A. Yes; sir.
 Exhibit 417
 Q. Do you find an amount on that reconciliation sheet for Cop peto?
 A. do not.
 @. Now, will you turn to states exhibit AT. Do you find any amount there paid to Coppeto during the month of April? A. I do, yes. That is entered in the books in the month of April but paid I don't know when. Q. Will you turn to the books and show me that item, please?
 A. The first item we find in the month of April is recorded in the books under date of April 13. It ap- pears in the appropriation ledger for the year 1881, charged to the account of truck hire and snow re- moval, amount being $52.50.
 o. How do you determine that that should be placed on the sched- ule of payments made to Philip Coppeto?
 A. That item appears in the war rants payable register for the year 1881, voucher No. 1899, payee being Philip Coppeto, $52.50. and the ap- propriation charged was truck hire and snow removal.
 o. Now, MT. Brown, what is the date typewriter on the top of that sheet?
 A. April 2, 1881.
 o. What is the date that ap- pears in the recording of this sum of money?
 A. April 13, 1881.
 Q. What is the date on the back of that sheet?
 A. April 16, 1931.,
 Further on:
 o. Will you turn to the nex item?
 A. The next item is dated Apri 27, amount $27.00. Identification i made from the adding machine tap, of MT. Purcell; item charged to tn, same account, truck hire and snov removal, and appears with entr, date, April 16, in the appropriation ledger account. PurcelFs Notes
 Q. MT. Brown, show you an add ing machine tape with adding ma chine figures totaling $24,875.75. b you know who wrote these red pen cil dates? A. I think MT. Purcell did. Q. In your experience as a publi , accountant, going back to the tim when you were in private employ ment, did you have occasion to us I an adding machine at any time?
 A. I have used it many times.
 Q. On what occasions for exam , pie did you use an adding machine , A. Listing various amounts, add , ing columns of figures, etc. I stil use it today. Q. In your experience have yo, run across men bookkeepers, clerks who never stop to add any figures il their heads-who always use an add ing machine? A. I have seen bookkeepers d that, yes. o. What do you usually do wit the adding machine tape? A. It depends of course. Some times they're attached to particula items which are being listed; othe i times when the total has been ar rived at and proved and of no fur ther value, they are destroyed. 0. More likely, however, are yo to destroy an adding machine tape isn't that true? , A. Yes. Outlines Practice o. Occasionally you have ha . some reason, we will say, to keep al adding machine tape. Let us now g into your practice of public account ing. You are making an audit of commercial set of books, and one o your duties is to add the account receivable we will say. So you pu the totals of the accounts receivabl ledger into an adding machine an when you finish, you total that add ing machine tape and you keep il You would then put that into tn |, particular portfolio for that audit is that correct? , A. If that were only assigned fo accounts receivable, yes, that woul be retained. ) o. You have also occasion to d , some for accounts payable? : A. Yes. o. Or any subsidiary ledger?
 A. Yes.
 @. You might even add your in ventory? A. Quite frequently it is done.
 o. Now, after you have takel this machine total, you might com pare it with the controlling accoun in the general ledger and if it ism right you might check it back, i that correct?
 A.. Yes.
 e. You put that adding machin tape into your portfolio, and sup posing that in five or six or seve, years you had occasion to refer t, that adding machine tape woul, you know what that adding machin tape was listing of?
 A. Yes.
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