Transcriber’s Note: This book has two Figure 13s, but no Figure 29. Illustrations described as “actual size” are unlikely to be actual size, as the size is dependent on the device you’re reading this on.
Post Exchange Methods
by
CAPTAIN PAUL D. BUNKER
UNITED STATES ARMY
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.
General Agents
The Eagle Press Service Printers
Portland, Me.
Copyright 1915
The Eagle Press—Portland, Me.
All rights Reserved
PREFACE.
Our Post Exchanges are usually in charge of officers with little or no experience in book-keeping, their assistants are usually enlisted men and not professional clerks and accountants, and there is, at present, no codified or standard system prescribed for handling this business. Some parts of the Post Exchange Regulations have become antiquated through the developments of modern business methods such as the “Voucher Check System”.
In view of these facts it is felt that there is a real need of this book, and it is hoped that the methods herein set forth will prove to be a step toward a uniform system that will be adopted in all Exchanges, one that will reduce overhead charges, eliminate unnecessary labor and improve unsatisfactory profits.