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CHAPTER V.

Special AND AUXILIARY Books.

Subject to minor modifications, the general system of book-keeping explained in the preceding pages is suitable for all departments of manufacture, whether carried on collectively or individually. According to requirements, however, the headings of the classification columns of the Purchases Day Book, the titles of the Nominal Accounts, and the ruling of the Sales Day Book, must be varied, while certain transactions peculiar to departments require special and auxiliary books.

Commission Workers, i.e., Dyers, Extractors, Combers, Scribblers, Spinners, Weavers, Finishers and others who receive goods to be worked by them on commission, require special books for recording Goods Received and Goods Delivered, although the Day Book often supplies the place of the latter.

These books should be ruled (e) so as to set out the following particulars, viz :

Goods Received Book.-Date received--name and descriptionquantity of material or distinctive number of piece—work to be done -folio of Goods Delivered Book where the delivery is entered.

Goods Delivered Book.-Date delivered--name and description --quantity or piece No.–Folio of Goods Received Book.

A Dyer, Finisher, or other worker of piece goods should give his own number to each piece received. Such numbers should follow in consecutive order in the Goods Received Book, and should be recorded, together with the customer's number, throughout the bookkeeping where necessary for identification.

A Delivery Note Book may often be utilised in place of the Goods Delivered Book.

The delivery notes should be numbered consecutively, and perforated so that they may be easily torn out. Duplicate leaves, also numbered, but not perforated, should alternate with the perforated leaves to receive impressions from carbon paper. The duplicates remaining in the covers form a permanent record of all deliveries, and from them the invoices or accounts may be written up periodically in the Day Book.

(e) It is impracticable here to give specimens of the many varieties of rulings required for different branches of manufacture. So long as the above-mentioned essential particulars are provided for, any further columns may be added according to requirement.

It is often necessary to classify the deliveries of goods before they are entered in the Day Book, especially in the following circumstances, viz:

(i.) Where the items are very numerous, as in the case of a Piece

Dyer or Finisher. (ii.) Where the charge for work done cannot be computed until all

the deliveries of one description are complete. (iii.) Where the net weight cannot be ascertained until the tare has

been returned (e.g., Spinners' skeps and bobbins). In circumstances such as above indicated, it is usual to forward a delivery note with each delivery, and to furnish a monthly or quarterly account in lieu of invoices.

The classification of deliveries, whether of work done or of goods supplied, is conveniently effected by means of a

Detail Ledger (f), which is ruled in precisely the same form as the Day Book. As in the case of an ordinary Ledger, a number of pages are appropriated to each customer, and the particulars of all deliveries are regularly posted thereto from the Delivery Book or from the counterfoils of the Delivery Notes.

When the monthly or quarterly accounts are required to be furnished, the deliveries are priced out and cast up in the Detail Ledger. The account furnished to the customer, which is made up from the Detail Ledger, may, if desired, be press-copied, and the total only need be entered in the Day Book, reference being made for particulars either to the page of the press-copy book or of the Detail Ledger, or of both.

Great care should be exercised to ensure that no deliveries are overlooked, and that the postings and calculations in the Detail Ledger are properly verified. It must be remembered that both the Delivery Books and the Detail Ledger are merely auxiliaries to the Day Book, and the balancing of the ordinary books imposes no check upon

them. Tare Records.-In several departments of manufacture it is essential to keep records of the delivery and return of Tares (8), and this is of the utmost importance to a Spinner who delivers yarn on spools or bobbins. A special book is sometimes employed, but where convenient both the goods and the tares should be combined in one entry. The Detail Ledger is a very convenient medium for this purpose, and the following form with slight modifications is used by several large Spinners :

(f) The Detail Ledger is very suitable for Engineers and Machinists, whose work consists largely of repairs.

(9) The word tare signifies the deduction from the gross weight, but the plural form is employed here in the sense in which it is commonly used, and denotes the articles in respect of which the deduction is made.

Form of DETAIL LEDGER for SPINNERS who deliver yarn on spools or bobbins.

Date when

Tare adjusted

Debit Tare.

Credit Tare.

Gross.

Tare.

Net.

No. of
Deliv. Order Skep Lot Des-
ery

No. No. cription
Note.

Counts or

Skeins.

No. of
Credit
Note.

Date
when
Tare

Re-
turned.

Esti-
mated
Tare.

Date.

Skep
No.

Re-
turned.

Price.

lbs. ozs.

lbs. Jozs. lbs. ozs. lbs.lozs.

£ 8. d.

£

8. d.

8. d.

£ 8. d.

The Spinner usually forwards a delivery note with each delivery, and furnishes an account to his customer at the end of the month. The particulars of each delivery are posted from the duplicate delivery note to the Detail Ledger. A credit note, or acknowledgment, is given to the customer for every return of tares. The credit notes are in duplicate, like the delivery notes, and from the duplicates the particulars of the returns are posted alongside the deliveries to which they respectively relate. When the skeps, spools, or bobbins are not returned before the invoice or monthly account is made out, the tare is usually estimated and entered in red ink. The items of the account are then calculated and extended into the money columns. When the actual tare is eventually ascertained, any difference between the estimated and the actual weight is extended into the Debit or Credit Tare column, as the case may be, and is added to or deducted from a subsequent account. This method is very simple and concise; it is perfectly safe, and it avoids many complications in the ordinary Ledger.

SALES LEDGER for dividing SEASONS' GOODS.

The Woollen and Worsted and other cloth trades have two seasonsSpring and Winter—and much difficulty in ruling off the Ledger accounts is caused by the peculiar terms of payment. In order to enable each settlement to be clearly defined, several large firms have adopted a Ledger specially ruled to divide the seasons' goods. The form is as follows: :

Form of SALES LEDGER for dividing SEASONS' GOODS. Dr.

Cr.

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As each settlement is made the items are cast up, whether in the Spring or the Winter column, and the amount is extended into the total column and ruled off. Intermediate or current goods are posted in either the Spring or the Winter column, whichever may for the time being be vacant. As to Seasons' Patterns, see page 200.

Another form of CASH BOOK.

The form of Cash book given on the following page is better suited to the requirements of some concerns than that given in the example pages 106—127, although it involves a little more work.

All moneys received, whether retained in hand or deposited in the bank, are entered on the left-hand side in the Cash column, and the total amount of each deposit into the bank is entered in the Bank column. All moneys paid, whether out of cash in hand or out of the bank, by cheque or otherwise, are entered on the right-hand side in the Cash column, and if paid out of the bank the amount is also entered in the Bank column.

In order to balance the cash, the right-hand Bank column is cast up, and the amount (£4016 45. gd.) is entered in the left-hand Cash column as so much received from the bank, and the left-hand Bank column is cast up and the amount (£8135 145. od.) is entered in the right-hand Cash column, as so much paid into the bank. The difference between the left-hand and right-hand Cash columns then shews the amount of cash in hand. The transverse entries of the totals of the Bank columns are posted to the Bank Account in the Nominal Ledger, from which the balance at the bank is ascertained when required. If preferred, however, the commencing Bank balance may be entered in the Bank column of the Cash Book, so that the state of the Bank Account may be ascertained without reference to the Ledger. When this is done the commencing balance must not be included in the total entered in the opposite Cash column.

The transactions recorded in this form are identical with those on pages 106-7 so far as January 13th. The two methods may therefore be compared, and the cash balance struck on that date will be found to be the same in both forms.

The extra columns for Totals Posted may be added where required.

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