Accountancy and business management .. . ive andare subject to the same government supervision as practiced in Ger-many. In one of the railroad companies, the Chemin de fer du Nord,they use the manibill system of billing (whereby each shipment isbilled separately and manifolded on a form of seven sheets) whichis the shortest form of billing known, but which has never beenadopted by American railroads on account of the bulk of papersincreasing too rapidly. The present American method is to put severalshipments on a way bill for shipments to any given town, and whenthe goods arrive at the given


Accountancy and business management .. . ive andare subject to the same government supervision as practiced in Ger-many. In one of the railroad companies, the Chemin de fer du Nord,they use the manibill system of billing (whereby each shipment isbilled separately and manifolded on a form of seven sheets) whichis the shortest form of billing known, but which has never beenadopted by American railroads on account of the bulk of papersincreasing too rapidly. The present American method is to put severalshipments on a way bill for shipments to any given town, and whenthe goods arrive at the given town, the receiving stations make outseparate freight bills for each shipment, copying the informationfrom the blanket way bill made out at the forwarding station. Some 248 BILLING AND ORDER RECORDING 5 of the American railroads arc now adopting the special roll machinefor car accountants work, as shown in Fig. 1. The. French people do not, as a rule, form large companies likethe Americans and Germans and English. There are a larse num-. FiK- 1- Underwood Special lloU Machine for Car Accountants Work ber of small manufacturers and jobbers in France. The larg(> de-partment stores, like the Louvre, in Paris, arc run on a, strictly cashbasis. MACHINES FOR MANIFOLDING Neither the billing machines (book-writing machines) nor type-writers were originally intended for heavy maiiiiolding work. Hieflat-bed billing machines were originally invented to write in l)()oksused for court records, sales books, etc. The book was lo remain 249 6 BILLING AND ORDER RECORDING stationary and the machino was to travel over the books. Theflat-bed niaehines are the only machhies made for writin<^ in boundbooks—the latter are gradually replaced l)y loose-leaf flat-bed machine for bound books is shown in Fii^. 2. The typewriter was oritjjinally intended to write on one sheet ofpaper only. If extra copies were needed, a copying ribbon was used, ^^^^r


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Keywords: ., bookcentury1900, bookdecade1920, booksubjectaccounting, bookyear1