Canadian grocer October-December 1913 . contains tradingaccount for each department, expenseaccount, freight and express account foreach department, bank account, profitand loss account, interest account anddiscount account, also capital Stock Into Scribblers. We will suppose we are starting off theyear and wish to put our business on asystematic departmental basis. The firstthing necessary is to take stock. Inorder to get this accurately depart-mentalized I have always called all stockinto scribblers, and re-copied into the in-ventory book, relegating each article tothe department
Canadian grocer October-December 1913 . contains tradingaccount for each department, expenseaccount, freight and express account foreach department, bank account, profitand loss account, interest account anddiscount account, also capital Stock Into Scribblers. We will suppose we are starting off theyear and wish to put our business on asystematic departmental basis. The firstthing necessary is to take stock. Inorder to get this accurately depart-mentalized I have always called all stockinto scribblers, and re-copied into the in-ventory book, relegating each article tothe department to which it belongswhile doing so. This, of course, in-volves more work, but has the advan-tage of speed in calling in the stockfrom the shelves, which I try to arrangeto do all in one day, and also preventserrors in departmentalizing which arealmost bound to occur in the rush of get-ting the stock called in. Seven Departments. I have always divided my stock intoseven departments, as follows: Depart-ment A. groceries; department B, dry. A view of the store of the McNamaraTrading Co. Mr. McNamara is shownin the inset at left. Ill 501 THE CANADIAN GROCER CLERKS DAILY SALES STATEMENT ^h ? - ,1 1 ~VP aus Q/ QU/ 0/ / 11 (1 (70 L — 3 it *S? / n 3 3 If- k. •tf I %t V </ i CL ?/f 5 u 5 L V yo </ 7i X c 7 20 1 1 FIGUEE 1. FOR RECORD OF EACH CLERK. When the duplicate of each counter check goes up to the cash girl she enters the total, $, to the credit of clerk H,apposite the number of the check itself, 22. In this way a daily record of the sales made by each clerk is kept. There are separatecolumss for cash and credit sales. goods and ladies ready-to-wear; C,gents furnishings and clothings; D,boots and shoes; E, house furnishings;F, hardware; G, butter and eggs. There are, of course, in a generalstore a lot of lines that it is hard toknow where to place and which do notdeserve a department of their I have tried to classify as well asI could and once placed in the
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Keywords: ., bookcentury1900, bookdecade1910, booksubjectsuperma, bookyear1913
