Accountancy and business management .. . record (register) may l)e filed numerically; The order book copies alphabetically; The requisitions by departments; The shipping instructions, chronologically; The salesmans records, territorially; The cost sheets, according to classification. One copy may also be filed geogruphically for comparison ofresults. This furnishes a complete record and makes reference easy.* *As a general rule, the order acknowledgment has been handledseparately, although it is possible to include it in tlie one writing. 298 BILLING AND ORDER RECORDING 55 This summary illustr


Accountancy and business management .. . record (register) may l)e filed numerically; The order book copies alphabetically; The requisitions by departments; The shipping instructions, chronologically; The salesmans records, territorially; The cost sheets, according to classification. One copy may also be filed geogruphically for comparison ofresults. This furnishes a complete record and makes reference easy.* *As a general rule, the order acknowledgment has been handledseparately, although it is possible to include it in tlie one writing. 298 BILLING AND ORDER RECORDING 55 This summary illustrates the use of the color scheme, and givesa brief hint of the plan usually followed in filing order sheets forvarious departments. It should be remembered that the best billingand order plan in the world can be made the most abject failure, ifproper attention is not given to the proper filing of sheets. ^ For example, if clerks in looking for a certain order could alwaysgive the order number, but not the name of the customer, it would. Fig. 22. Combined Typewriter and Adding Machine. Elliott-Fisher Co. be wrong to file the orders alphabetically; in such cases, file the ordersnumerically. Always file papers according to the information whichthe clerk or executive will have at hand when looking up the , papers will l>e just as easily found when filed numericallyas alphabetically. Reference Information. One very imj)ortant feature to remem-ber in designing forms is to place all reference information on theright-hand side of the sheet. In leafing loose sheets held in binders,it will be easy to find th? desired sheet if this plan is followed; but,if the reference numbers are placed on the left side of the .sheet, itwill ))e necessary to open the binder relatively wide to .see each number. In the illustration, Fig. 23, it will be noted that the order num-ber is properly placed, and that the })rinted headings are aligned 299 56 BUJJXC; AM) OKDKK RKCOUDTXG horizontall


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Keywords: ., bookcentury1900, bookdecade1920, booksubjectaccounting, bookyear1