Accountancy and business management .. . the billing machine,but allowing the three top sheets to remain in the machine until theentire order is written. Some firms are willing to make four copies of an order, eachcopy containing all of the items of an order. Other firms do notwish the employes to know what a customer is buying outside ofthe goods relating to the department in which the employe is work-ing. Further, sometimes two departments in the same factory areequipped to make the same class of goods, and if each departmentreceived a complete copy of the order there might be some confusion


Accountancy and business management .. . the billing machine,but allowing the three top sheets to remain in the machine until theentire order is written. Some firms are willing to make four copies of an order, eachcopy containing all of the items of an order. Other firms do notwish the employes to know what a customer is buying outside ofthe goods relating to the department in which the employe is work-ing. Further, sometimes two departments in the same factory areequipped to make the same class of goods, and if each departmentreceived a complete copy of the order there might be some confusionand duplication in the filling of the order. Some firms, instead of making split orders, make a summaryof the goods to be delivered from each floor, giving each floor severalof these summaries in the course of a day. The goods are deliveredtg the shipping department in large cpantities, and are separatedby the shipping clerk according to the quantities wanted for eachorder. Concerns which are using this idea claim that it takes less 27i. PMk. 17. Kornis for Split-Orilcr Scliemes275 32 BILLING AND ORDER RECORDING tinu for the .sliij)jHr (o soparate floods than it dcnvs for the order depart-ment to make split orders for each individual. In planning the clerical work in order hilling and shippingmethods, the volume of business being handled must be taken intoconsideration. A plan which is necessary with a large business wouldbe considered as red tape in a smaller one. The larger a businessgrows, the more it is possible to specialize the work. In a very small business, one man could fill all the orders andmake out all of the bills. In a little larger business it would benecessary to devote one persons entire time to filling orders, anothersto making out the bills. In a business twice as large as the one justmentioned, it would be necessary for one person to devote his entiretime to filling the orders from one floor only. In an exceptionallylarge business, it might be necessary for.


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Keywords: ., bookcentury1900, bookdecade1920, booksubjectaccounting, bookyear1