Check all items on Statement of Income and Profit and Loss against the original entries; do they agree?... What earnings cannot be accounted for?... What earnings are not taken up on the books?... Check all entries on General Balance Sheet against the original entries; do they agree?... Are any assets left off the books?... Were all assets actually on hand as shown?... Are any liabilities left off the books?... Among the liabilities shown, are there any which are not real obligations of the Exchange?...
9. General:—
Is copy of Steward’s Report posted for information of customers?... Any books or papers which should be destroyed?... Any recommendations?... If so, submit them to Council in separate report. Remarks....
(Signed) ....
Captain, C. A. C., Auditor.
CASH REGISTERS.
In Post Exchange business, these machines are ordinarily used in recording all sales, although some Exchanges do not ring up their charge sales, but rely upon the sales slip alone, an unsafe practice. There is, besides, a saving in ringing up all sales. These machines, if properly handled, and used in conjunction with our stock records at selling price should amply protect the Exchange.
In order to secure the maximum benefit from a cash register, however, it should be suited to the work in hand. Many registers handle but two kinds of sales, charge and cash; but we have a third kind, coupon sales, and the registers in use by every department which handles all three kinds should be arranged for such work. This kind of a register has three separate adding mechanisms, the appropriate set being thrown into mesh by means of a movable clutch and indicator at the left of the keyboard. In ringing up each sale, the clerk sets the indicator at “cash”, “coupons” or “charge”, as the case may be, before turning the handle; the total sales of any kind can be read at any time by anyone possessing the key which unlocks the reading window. Thus, the Steward, at the close of business on any day, can ascertain these totals in a few seconds, instead of having to transfer them from the cash register record tape to the adding machine. Thus, considerable time and labor are saved.
We should also be able to tell which clerk made every sale. This is accomplished by having a separate push button for every clerk and requiring the clerks to punch the proper button before ringing up their sale. The record tape of the machine will then show the full particulars of every sale—how much it was, what kind of a sale it was and who made it.