In filling out this blank the words "Defective Material, Spoiled Material, Lost Material, and Rejected Parts," that are not needed may be erased by drawing a line through them. These articles will be charged by the foreman on the material card and to the labor account, adding so much to the cost of the work.

We will now consider consumable stock, material, tools, and supplies and how they are to be treated. Coal for boilers, for cupolas, for forge shops; coke for foundry and forge shop; charcoal for forge shop; wood, etc., will be purchased in large quantities, as will also molding sand for foundry and stored for use. Returns of amounts used will be made to the cost clerk weekly. This return for fuel is shown in Fig. 177. The weekly return for molding sand, etc., will be a similar form. These are filled out in duplicate, one part being retained by the department from which it comes.

Size Color, Chocolate.

Fig. 177. Size, 5« × 8« in Color, Chocolate.

Consumable stock, materials, and tools for the different departments are drawn on requisitions made in duplicate, one part retained by the storekeeper and the other returned with the articles as an invoice, by which method each foreman may know the expense in his department for these articles, as well as the expense of each of his men in this respect. By consumable articles is meant, of course, waste, oil, files, brushes, emery and emery cloth, and all similar articles issued by the storekeeper and consumed or worn out in the shop. Fig. 178 is the blank to be used. These requisitions will not be sent to the storeroom by the workmen, but by an errand boy, who may profitably be employed in one large or two or three small departments.

It will have been noticed that little has been said in this chapter as to the form of books to be used. The reason is that with the exception of such as have been described, they are the ordinary ones that need no special mention, and the proper ones will readily suggest themselves. The manufacturers of the time clock mentioned herein furnish a very compact and useful form of pay roll ledger in which the names of employees need be written only once in three months, and may be used to considerable advantage and with a saving of time.

Size, 5« × 8« in. Color, Manila.

Fig. 178. Size, 5« × 8« in. Color, Manila.

The "loose leaf" system will be found very convenient for the bookkeepers, and may be used in several ways in the accounting. The principal advantages of its use are the ready manner in which the leaves may be removed and entries made on them by the typewriter, and the fact that all pages that are filled up and not needed from day to day may be removed and filed in transfer cases.

In the calculations of time and cost some mechanical aids will save much mental drudgery and give a feeling of security as to correct results. A number of good machines of this class are in the market, among them the Burroughs, Universal and Standard Adding Machines, the Locke Adder and the Comptometer. In even a small plant some one of these machines will be a welcome and useful addition to the office equipment.