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

(g) Were any earnings omitted from the statement?

(h) Were all disbursements, expenses and losses properly stated and supported?

In the following pages an attempt will be made to lay down a system of procedure which will enable the auditor to secure proper answers to the above questions in the most expeditious manner. For this purpose, the use of Form 33, shown below, is recommended. They should be on sheets conforming in size and punching to those used in the book used for recording the proceedings of the Exchange Council. This remark also applies to Forms 16 and 32, previously described.

Form No. 33.

STATEMENT OF AUDIT OF POST EXCHANGE, FORT HANCOCK, N. J.

For the month ending March 31, 1915.

I certify that the cash balance of the Post Exchange, Fort Hancock, N. J., on the 31st day of March, 1915, was three thousand five hundred forty-two dollars and seventy-six cents ($3,542.76) and was held as follows:—

Second National Bank, New York City	$3,000.00
In Office Safe	542.76
TOTAL	$3,542.76

(Signed) E. A. Brown,
1st Lieut., C. A. C., Exchange Officer.

AUDITOR’S STATEMENT.