Accountancy and business management .. . ameter. In late years, manufacturers have introduced punchedholes of different shapes from that of a circle. For permanent records where the sheets are filed serially accord-ing to page number, order number, etc., the closed-hole loose-leafsheet is perfectly satisfactory. For records which are to ])e rcMUOvedfrom any given part of the l)iii(l(r and reinserted in another part,the slotted-hole loose-leaf sheet is the most satisfactory style to use. Binders. Binders are generally made of two covers and a setof posts, which ordinarily are attached to one of


Accountancy and business management .. . ameter. In late years, manufacturers have introduced punchedholes of different shapes from that of a circle. For permanent records where the sheets are filed serially accord-ing to page number, order number, etc., the closed-hole loose-leafsheet is perfectly satisfactory. For records which are to ])e rcMUOvedfrom any given part of the l)iii(l(r and reinserted in another part,the slotted-hole loose-leaf sheet is the most satisfactory style to use. Binders. Binders are generally made of two covers and a setof posts, which ordinarily are attached to one of the covers. Theother cover is movable in order to accommodate the increased thick-ness of the binder as loose-leaf sheets are added, (ireat strides iiavebeen made in the manufacture of inij)roved l)inders. There are somany styles of j)osts and other ingenious arrangements, where thetwo covers are held together and closed or opened by the use of akey, that only reference to catalogs of mainifacturers will supplydetailed information. 279. Via. 19. Two Styles of Punching for Loose-Leaf Slieets. Remington Typewriter Cu. 280 BILLING AXD ORDER RECORDING 37 In buying binders and loose-leaf sheets, it is well to buy both ofthe same firm. Heretofore, trouble has been experienced wherethe punched holes of the loose-leaf sheets were probably ^V ^^^^^further apart or closer together than the metal posts in the binderin which they were to be used. The manufacturer of the binderswill always claim that the sheets were punched incorrectly by theprinter, and vice versd. It is pretty generally understood now that all punched holesshould be placed with the center of the hole h in. from the edge ofthe paper. This allows enough margin to permit of the paper beingheld firmly over the posts. In all cases where the holes are punchedtoo near the edge of the paper, the narrow margin between the edge•of the paper and the hole becomes torn very quickly. Stationery Printed for Typewritten Work. Very few


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Keywords: ., bookcentury1900, bookdecade1920, booksubjectaccounting, bookyear1