36. Purchases—Supplies. Charged with all purchases of supplies and materials, other than leather and hardware, for use in harness department. Credited with all transfers to other departments.
37. In-Freight. Charged with the cost of freight and cartage on all purchases for the harness department. Totals pro-rated to department purchase accounts at the end of each month.
38. Labor—Cutting Department. Charged with the wages of all men employed in cutting department, including foreman.
39. Labor—Manufacturing Department. Charged with the wages of all harness makers, and others employed in the harness manufacturing department.
40. Inventory Adjustment. An account used for the temporary adjustment of inventories for the purpose of obtaining monthly balances. At the end of the fiscal period, or whenever the books are closed, the balance of this account is transferred to inventory accounts.
Accounts 34 to 40, inclusive, are finally closed into a harness manufacturing account.
The same instructions apply to accounts 41 to 47, inclusive, in respect to the collar department, and to accounts 48 to 54, inclusive, in respect to the saddlery department.
55. Power, Heat and Light. Charged with all fuel and electric power, consumed for power, heat and light.
56. Engine Room Supplies. Charged with all oils, waste and other supplies, used in the engine room.