Accountancy and business management .. . made up,^ind therefore will be consideredfirst. In order to more clearly bring out the advantages of newmethods, it is deemed advisable to consider old-style methods andcontrast them with the newer ideas. By showing the weak points inthe older methods and why the new are better, the gradual evolutionand improvements can l)e traced. Old=StyIe Method of Billing and Making Wet Copy in TissueBook. There are enough firms who still follow this plan of billingto resent the term old-style. The Ixst that can be said for thisplan is that it is shorter than writin
Accountancy and business management .. . made up,^ind therefore will be consideredfirst. In order to more clearly bring out the advantages of newmethods, it is deemed advisable to consider old-style methods andcontrast them with the newer ideas. By showing the weak points inthe older methods and why the new are better, the gradual evolutionand improvements can l)e traced. Old=StyIe Method of Billing and Making Wet Copy in TissueBook. There are enough firms who still follow this plan of billingto resent the term old-style. The Ixst that can be said for thisplan is that it is shorter than writing the bill-and-sales book, or salesjournal, separately. The wet copy takes the place of re-writingthe bill. One objection to this method of copying bills is thatif all the bills are copied some of them are either blurred or are toolight when the copy has dried on the tissue leaf. This is ;i didicullywhich can be corrected by careful attention. The worst feature is that one never knows whether all the 253 10 BTIJJXC AND OUDKU Ul^XORDING. FiK. 4. Old-style Cloth Co. Underwood bills have been copied, and there is no way of knowing this unless th(^ copies in the tissue book are checked back with tlie orders from wliich the bills were made. Many firms spend thousands of dollars In advertising, traveling expense, labor, etc., ship out and bill large invoices of goods, double checkthe invoices, and leave the copy-ing of the invoices in tissue booksto a young office boy. They neverthink to check back the invoiceswith the orders to be absolutelycertain that the goods have beenchdrgcd as well as invoiced(billed out). If one should ask them howthey know that all invoices are charged (or copied into the tissue books) the invariable answer would be, Oh! we never lose any bills before they are copied. Ask them how they know none are lost and, after thinking a while, they will admit that they really do not know fo7 sure. They begin to check back the tissue book after some cust
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Keywords: ., bookcentury1900, bookdecade1920, booksubjectaccounting, bookyear1
