This section is from the book "Complete Self-Instructing Library Of Practical Photography", by J. B. Schriever. Also available from Amazon: Complete Self-Instructing Library Of Practical Photography.
Alphabetical Book. In order to facilitate matters in looking up duplicate orders, or when occasion requires looking up the original order, an alphabetical book should be used in connection with the studio register. In the studio register all customers are registered numerically. The name and number only of each customer is then registered in the alphabetical book, in alphabetical order. The ordinary commercial book or cash-book, alphabetically indexed throughout, may be obtained, in which to record the names of all customers, as shown in Illustration No. 93. The surname should be written first and then the initials. The register number should be placed opposite the name.
722. As stated above, it is very essential to have this book with the customers' names filed in alphabetical order, for it will enable you to find any back order for a customer at any time, as soon as you learn their name. For instance, if Mr. C. G. Pettibone should come into the studio and desire to have you duplicate an order which he had given for photographs some two or three months previous, or perhaps a year ago, you could immediately turn to the letter P in your alphabetical book and on looking down the column find the name and opposite it the register number, which we will say was No. 375. With this number obtained, the next step is to go to the studio register and as order numbers are arranged numerically in this register, you can very readily find No. 375, where is to be found a complete record of the order, and the pictures may be duplicated exactly as the original order given.
Cash Book. A regular cash book may be procured, but one especially arranged as shown in Illustration No. 94 will be a very convenient one to have, as it provides space for recording various items so that at the end of the month it is possible for one to total up each of the different columns and know exactly the amount of that item. For instance, on referring to Illustration No. 94 the expense for materials for the month of January was $121.50.
724. In this book should be recorded the total of the day's or the week's receipts, which amount is to be taken from the carbon copies of the receipts from your receipt book. Checks as drawn should be entered in the cash book, together with the name of the payee, and the amount under its proper heading, as shown in Illustration No. 94. At the end of the month a grand total is made of the individual column and this amount subtracted from that deposited in the bank. The difference represents the cash balance, this amount agreeing with that of the bank pass book. If there is any discrepancy the items in the pass book should be
Illustration No. 04 Cash Book.
See Paragraph No. 723 gone over, as well as your own cash book record, when the error will probably be found. As a rule, if any mistakes occur, you will find them due to mistakes in your figures rather than to the bank's mistakes, as there is very seldom any errors made at the latter. Whenever mistakes do occur you should investigate at once and see that your account is properly balanced.