Use of Computing Machines in Connection with Billing. Many firms use computing machines such as the comptometer for proving the extensions on invoices. With a machine of this character, it is possible to figure all of the extensions. The machine at the same time automatically adds the totals, and, if there are discounts to be taken off the bill, this operation can be performed without clearing the machine. For instance, in the following example:

12 yards lace 50$6.00
15 yards ruching 101.50
24 doz. hdchfs. 12.00288.00
$295.5
25% 221.63

By clearing the machine, is meant pulling the handle which returns all of the wheels to 0 for the beginning of a new computation. Without desiring to enter into the mechanical merits of adding machines, either listing or non-listing machines, it is important to touch upon the various arguments used in favor of billing machines with adding attachments and without them.

The flat-bed machines were the first to use the combined machines. The plan in use was to place two recording registers on the billing machine and prove the total of each bill separately with one register, and accumulate the totals of all the bills for the day on the other register. Certain firms used extra recording registers for recording the totals of extra columns on the sales sheets in which they analyzed the sales according to classes of goods or some other classification. Some firms did not add the bills when making the extensions of the prices and quantities, but left the additions for the adding machine. The only draw-back to this plan was that if the operator copied a wrong total from the register dial it caused trouble. This fault, if fault it may be called, as it is not the fault of the machine, but of the operator, has been corrected by placing a subtracting device on the late models of combined billing and adding machines, whereby the subtracting device is thrown into action when the total of the bill is being written. If the correct amount of the bill is written on the invoice, the dial figures all turn to ciphers, which indicates that the amount has been correctly transcribed by the operator. Other improvements will likely follow in the many machines which are being placed upon the market. See Fig. 29 on Page 67.

Some firms prefer to do all the billing as one operation, and use a separate or computing machine, as the case may be, for proving the additions at the end of the day. The reason is that by having two separate machines they can be used by different people during the day for different work.

If computing machines are needed for adding, multiplying, and taking off discounts, the non-listing machines are recommended, as they are key-driven. If adding machines are needed when printed lists are wanted of all additions, then listing machines are recommended. The general public has recognized that each class of machine has its separate use. Some firms check the totals of listing machines with non-listing machines, in order to save time and paper. Non-listing machines are used for taking a record of rolls and yards of cloth during inventory time, and later are used to multiply the extensions. Some dry goods firms hire expert operators at a dollar an hour to do this class of work, as it can be done in one-fifth the time that it would otherwise take. For instance, an example in multiplication, such as 432 × 235, would take approximately ten seconds to write down, multiply, and set down the figures. With a multiplying machine mentioned above, it can be done in two seconds.

With listing adding machines, equally valuable results can be obtained. In certain classes of work, such as collection letters in banks where there are rows of figures representing the various checks, and typewritten information, such as description of endorsements, it is much faster to place the sheets in the adding machine and list the amounts thereon and automatically print the total with the adding machine. This avoids the trouble due to operators printing wrong totals on the billing machine. The typewritten information is then put in on the typewriter or billing machine. There is this to be said, however, if an operator prints a wrong amount on a listing adding machine, the answer will be incorrect, but the machine will print a correct total of the figures printed by the machine. A listing machine can be equipped with a wide carriage and used for printing lists of figures just the same as a typewriter. Time should never be wasted printing a statement covering rows of tabulated figures on any typewriter, and then taking the statement to an adding machine and adding the columns to prove them, if it can possibly be arranged to make up the entire statement on the listing machine. Listing machines are now prepared to manifold at least two extra copies, and are equipped with column tabulators.

For adding a number of columns, with or without a grand total column at either the right or left side of the book or sheet, and where the items are written one at a time in different columns, the combined typewriter and adding machine is recommended. One such is shown in Fig. 22.

COLORED SHEETS

The "colored sheet system" indicated below makes it unnecessary to refer to the written matter for distribution. A glance indicates the department or service for which every slip is intended. The distribution may be as follows: