Accountancy and business management .. . NG The retail dry goods houses and department stores use a formof billing which is different from any other, in that the bills arerendered to the customer once a month only. There are other linesof business which render their bills monthly, and which use the samestyle of billing. A folded form is used, the top sheet when completed at the endof the month is mailed to the customer. The second or duplicate isretained for the record of purchases. When a customer makes a purchase, the saleslady makes thecharge in her sales book. One copy goes with the goods


Accountancy and business management .. . NG The retail dry goods houses and department stores use a formof billing which is different from any other, in that the bills arerendered to the customer once a month only. There are other linesof business which render their bills monthly, and which use the samestyle of billing. A folded form is used, the top sheet when completed at the endof the month is mailed to the customer. The second or duplicate isretained for the record of purchases. When a customer makes a purchase, the saleslady makes thecharge in her sales book. One copy goes with the goods to thewrapping desk, the other goes to the cashiers desk. The wrappercannot handle a package without a duplicate sales slip. The packerremoves from his duplicate slip a stub bearing the same number asthe slip. This is to prevent goods being removed from the housewithout proper authority. The cashier retains the slip if cash hasbeen paid, but passes the slip on to the auditing department, if theslip is marked by the saleslady charge. 302. •?•%*> FiK- 24. Conipourxl Foniis, Showing Invoice uiid Olllce liecordsheininylon Typewriter Co, 303 (M) HIMJXC AND OUDKll UKCORDTXG In like John Wunanukers, the customers arc givenl)v the credit man a brass check with their number marked shows each clerk with whom they deal that they are entitled tocredit, without having them identified each time they make a pur-chase. In smaller cities, the clerks become familiar with all thecharge customers, and any plan of this character is not needed. The sales slips are all numbered from 1 to 50, and the auditingdepartment checks back each day all the slips of the different sales-people to see if all the slips have been accounted for. Some storeshave a chart on the cashiers desk ivith the clerks number at the top ofeach column, and the check numbers listed serially in each column, asshown in Table I. TABLE ICHART FOR CHECKING RETAIL SALES SLIPS 1 2 3 4 5 7 8 9 10 11 12 1


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Keywords: ., bookcentury1900, bookdecade1920, booksubjectaccounting, bookyear1