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use of the storekeeper or other departmental officer for requisitioning a supply of material. This form should be in duplicate, the original being sent to the chief office, and the duplicate being kept by the officer requisitioning the material. On receipt of a requisition the purchasing clerk should immediately hand it to the General Manager or some one with equal authority for approval. This should be done before the material is ordered. If there is a general store through which all material passes, this form of requisition will be used chiefly by the storekeeper.

Order. The next form required is the "Order." This form should be in duplicate, the original for the firm or individual from whom the material is ordered, and the duplicate to be retained by the purchasing clerk. In very large undertakings this form is sometimes in triplicate, the third copy being for the use of the accounting staff. This form should be numbered, and should give the article number as per the Standard List subsequently referred to, description of material, quantity purchased, price and general conditions of purchase, etc.

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Detailed advice note to accompany goods. Priced invoice to be sent to Chief Office same day. Article No. and Order No. to be quoted on both advice note and invoice.

Workshop Order.-Where there is a workshop in connection with the undertaking where materials are manufactured, another order form is required similar to the above. The original of this order is for the works manager, and should contain full particulars of work to be done.

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Standard List of Stores.-In several tramway undertakings a very useful book has been prepared giving a complete classified list of all stores in use. In this list the material in the store is divided into sections, each item of material having its own number. All officers who are requisitioning or accounting for material should have a copy of this Standard List. They will thereby be enabled to quote the number and correct name of the article. In this way the stores staff have no doubt as to what is required. It is also of great service to the office staff in pricing material to have every item correctly numbered and designated. The bins in the general store, and in all sub-stores, should be arranged and numbered as per the Standard List.

Receipt of Stores.—All material received at the store should be accompanied by a receive note or invoice giving order and article number and full particulars of the goods. Contractors very often omit to send these receive notes. The practice of sending receive notes must, however, be insisted on. On receipt of material, the storeman should immediately check the goods and compare same with sample. If everything is in order he should initial the receive note as being correct and hand same to stores clerk, who will record receipt of the goods in the Goods Received Book.

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Goods Received Book.-This book should be in duplicate, a copy being sent to the accounting department.

Stores Ledger. From the duplicate of the Goods Received Book the goods received must be posted to the debit side of the Stores Ledger. Care must be taken that the correct items are charged to the stores account in the General Ledger. Indeed it is necessary, in order to insure that the amount debited in the Stores or Stock Ledger agrees with the amount debited to the stores account in the General Ledger, to compare the items received at the store, as per the Goods Received Book, with those invoices which are charged to the stores account. The Stores Ledger should con

tain an account for every item of material, and it has been found of very great advantage to have this book as a loose-leaf ledger. The accounts in this ledger should be classified and numbered in the same order as in the Standard List. This ledger should be kept in the accounting department and not in the store.

Throughout the course of the year the Accountant should periodically get from the storekeeper the stock of certain items of material, and compare same with the stock as shown per the Stock Ledger. In this way he will be able to check any discrepancies without requiring to wait until the stock is taken as a whole at the close of the year.

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Requisitioning Stores. In a large tramway undertaking there are generally several car depots where the cars are cleaned and the minor repairs executed. At each of these depots there must be a sub-store under the charge of the depot foreman. The foreman will be supplied with a form of requisition, which he will use when requisitioning any material required to replenish his stock. This requisition should be made out regularly, say weekly or monthly. The form should be in duplicate. The original will be retained at the depot, and the duplicate, after being certified by the General Manager or other responsible officer, will be sent to the storeman to be fulfilled. This requisition should give the article number, the stock on hand, the quantity or weight required, and the name of the article.

Dispatch of Stores. When the storeman receives a requisition for stores, the stores required should be prepared for dispatch, and the stores clerk should make out a detailed dispatch note from a triplicate book consecutively numbered. One copy of this dispatch note will be retained at the store. The other two copies will be sent per the vanman along with the goods; one of these copies will be retained by the depot foreman who receives the goods, and the other will be brought back to the store by the vanman after it has been signed by the officer receiving the goods. The storeman or stores clerk, on receiving back the dispatch note, will record its receipt on the copy retained by him. He will then send the signed dispatch note to the accounting department. The credit side of the Stores Ledger will be posted from these dispatch notes.

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Pricing of Stores issued.—An account will require to be opened in the General Ledger for each sub-store, and when goods are sent from the general store to a sub-store the general store account is credited with the value of the goods, and the sub-store account is debited. In a tramway system, where a large quantity of material is dispatched from the general store to a number of sub-stores, it takes a considerable amount of clerical work to price all the items. A very effective plan in dealing with a large number of dispatch notes is to paste the signed dispatch notes, after they are received from the store, on sheets, the left-hand folio being used for the dispatch note and the right-hand folio for the columns for each account chargeable. As these dispatch notes are numbered consecutively, there is no danger of any item being omitted, and there is the additional advantage of working from the original dispatch note, which is signed by the officer who actually took delivery of the goods. When the dispatch notes are

pasted in numerical order on the allocation sheets they are at once priced and extended. The total of each column is the amount to be debited to each account in the General Ledger, and the total of all the columns is the sum to be credited to the general stores account as the value of all material issued for the week or month. The pricing should be done by the stores ledger clerk, as he has in his ledger account for each item of material the correct price. Sometimes an average price is taken, and sometimes, if prices are changing, as soon as the material at one price is exhausted the next price is taken for subsequent issues. Every effort should be made to charge out the material at the exact purchase price.

Accounting for Material used. When any material is required for a job the workman who may be engaged on the job requisitions, through his foreman, for whatever material he may require on the form provided for the purpose. No material should be handed to a workman unless this requisition is duly filled up and signed by the foreman. This requisition. should state the name of the article required, its standard list number, the quantity or weight required, and the purpose for which it is to be used. On this form it is also an advantage to have a space for recording any scrap or old part returned to the store, as no new part should be given out unless the old part is returned or its absence explained. These requisitions, after being fulfilled, are sent to the accounting department, where they are priced and extended, and the proper accounts charged, and each store credited with the value of all material used.

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Track Maintenance. In the case of the permanent way department it has been found advantageous to have the tramway system divided into sections. These sections should be fixed, as far as possible, according to the car traffic on each. In the Subsidiary Ledger, which will be required for recording the expenditure on the permanent way, an account will be opened for each section. The material and time expended in the repair or renewal of each section can consequently be kept separate, and in this way the upkeep of any particular portion of the track can be ascertained. No material should be issued from the store except on receipt of a requisition signed by a foreman or other responsible official. A Material Consumpt Book and Ledger will be required for recording expenditure on track. It is necessary to keep capital expenditure distinct from the expenditure on repairs and renewals.

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