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

TABLE OF CONTENTS.

	PAGE
Post Exchange Methods	[1]
Desiderata.
Charge Sales	[2]
General—Method of Making—Daily Check Summary—Recording—Consolidating Credit Transactions—Settling Dead and Live Records.
Cash Sales	[29]
General—Cash Book.
Coupon Sales	[33]
General—Kinds of Coupons—Frauds—Regulations—Issuing—Pay Table Procedure—Coupon Sales.
Stock Records	[50]
General—Inventories—Merchandise Purchased—Transfers Between Departments—Consolidating Transactions—Checking Stock and Sales.
Purchase Records	[60]
General—Purchase Orders—Purchase Record—Payments—Voucher Check System—Cash Disbursements.
The Ledger	[72]
General—Make-up—Ledger Accounts—Posting the Ledger—Balancing.
Monthly Statements	[81]
General—General Balance Sheet—Surplus and Adjustments—Statement of Income and Profit and Loss.
Pay Rolls	[87]
Figuring Selling Prices	[89]
Laundries	[92]
General—Bills Receivable—Piece Work—Damage Report—Claims—Inventories—Pay Rolls—Miscellaneous Books.
Auditing	[99]
General Duties Auditor’s Statement.
Cash Registers	[103]
Conclusion	[106]

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SHOWN IN
POST EXCHANGE METHODS
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FROM
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THE EAGLE PRESS
Portland, Me.

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