Post Exchange Methods / A Manual for Exchange Stewards, Exchange Officers, Members of Exchange Councils, Commanding Officers, Being an Exposition of a Simple and Efficient System of Accounting Which Is Applicable to Large and to Small Exchanges Alike.

by Paul D. Bunker

Inventories.

These are taken in the same general way as in other branches of the Exchange except that the cost price alone is considered. When finished, the totals shown by the various cards are added on the machine and the result given to the Exchange book-keeper in order to permit him to make out the profit and loss sheet. The cards are filed in a card index drawer until they are used up, when they may be transferred to a dead file.