Accountancy and business management .. . n blanksin duplicate or triplicate can also be placed in the machine with theinvoice, and the items which have to be ordered outside written firston the invoice. When all of these items have been entered on theinvoice, the requisition blanks may be removed, and the invoiceand sales sheet left in the billing machine, putting the remainingitems which are to be shipped and charged on the invoice (salessheet). This occurs where orders can be shipped complete. Tiiis plan can also be used when writing up the order, where thebilling is done after the goods are


Accountancy and business management .. . n blanksin duplicate or triplicate can also be placed in the machine with theinvoice, and the items which have to be ordered outside written firston the invoice. When all of these items have been entered on theinvoice, the requisition blanks may be removed, and the invoiceand sales sheet left in the billing machine, putting the remainingitems which are to be shipped and charged on the invoice (salessheet). This occurs where orders can be shipped complete. Tiiis plan can also be used when writing up the order, where thebilling is done after the goods are shipped. It is to be rememberedthat there is a great distinction to be made in handling the billingwork of firms who are a))le to fill their own orders complete, as con-trasted with those fiiuns ^\ho have to wait until goods are shippedin order to determine which items to bill. Some firms who alwayscarry a complete stock are able to make up an invoice and orderblank, a label for the express package, and a charge on the sales sheet, 268. FiK. 15. Forms to Irovide on Sales Slioct Informatioii ikjI mi ln\oi((> 269 J(l lUTJJXG AND ORDER RF/ORDTXr, siimill;iii(M)iisly, In-causo tlicy kiunv tliat tlioy can ship every itemealled tltr, and consecjueiitly do not luivo to wait to see what item^jare sliippcd Ix-tore hilling them. Init Billing. The unit idea in hilling has grown considerahlyin the last few years, notwithstanding that the size of the bills haveto be uniform, and as large an invoiee has to be used for one itemas for a large bill. Many firms prefer the unit idea to the condensedsales sheet idea. This is due chiefly to the elasticity of the scheme. The duplicate,triplicate, or quadruplicate of the invoice can be sorted in any desir-able way. It is especially convenient for bookkeepers to sort dupli-cates of the invoices alphabetically, and save a great deal of time inposting to loose-leaf ledgers arranged alphabetically, in the samemanner. (In mentioning loose-leaf ledgers


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Keywords: ., bookcentury1900, bookdecade1920, booksubjectaccounting, bookyear1