Read Ebook: 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 Bunker Paul D Paul Delmont

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Ebook has 330 lines and 41122 words, and 7 pages

PAGE

Post Exchange Methods 1

Desiderata.

Charge Sales 2

General--Method of Making--Daily Check Summary--Recording--Consolidating Credit Transactions--Settling Dead and Live Records.

Cash Sales 29

General--Cash Book.

Coupon Sales 33

General--Kinds of Coupons--Frauds--Regulations--Issuing--Pay Table Procedure--Coupon Sales.

Stock Records 50

General--Inventories--Merchandise Purchased--Transfers Between Departments--Consolidating Transactions--Checking Stock and Sales.

Purchase Records 60

General--Purchase Orders--Purchase Record--Payments--Voucher Check System--Cash Disbursements.

The Ledger 72

General--Make-up--Ledger Accounts--Posting the Ledger--Balancing.

Monthly Statements 81

General--General Balance Sheet--Surplus and Adjustments--Statement of Income and Profit and Loss.

Pay Rolls 87

Figuring Selling Prices 89

Laundries 92

General--Bills Receivable--Piece Work--Damage Report--Claims--Inventories--Pay Rolls--Miscellaneous Books.

Auditing 99

General Duties Auditor's Statement.

Cash Registers 103

Conclusion 106

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POST EXCHANGE METHODS.

The general methods of conducting a Post Exchange are laid down in official orders and considering the categorical nature of these orders it would seem that the systems in all Exchanges should be almost identical. Such, however, is far from the truth, as there are almost as many systems as there are Exchanges, and a person in charge of one Exchange might have to learn considerable new matter before he would be able to administer the affairs of another Exchange. This variety of systems also causes trouble to auditing officers, exchange councils and to inspectors when they have occasion to go over the books. Some of the systems are unsound in minor particulars, and most of them are poorly designed. All trouble of this nature could be avoided by devising a standard system and installing it in all Exchanges. The advantages of such a proceeding would be manifold and there would be no important disadvantages. In this essay an attempt has been made to evolve such a system, one applicable to any Exchange, representing the best points of many Exchanges and including at all possible points the labor saving results of modern methods. The system here described is not the embodiment of theory alone, but has been through the test of actual trial and has given thorough satisfaction.

In devising any such scheme we must presuppose certain desiderata:--

In describing this system we shall take up the various features in the order in which they will be found easiest to install. For instance, charge sales are discussed first because, regardless of the system of handling these sales that may be in use by any Exchange, it will be found that to change to the system here described, before changing any other part of the system, will cause no confusion in the other books. In other words, if your system be changed according to the order in which the different parts are discussed herein, you will find that you have gradually installed a system which may be entirely different, yet you have caused no confusion in your books by the transition.

CHARGE SALES.

General.

This item includes the sale of merchandise to officers, civilians, enlisted men authorized to buy on credit. Such sales are practically cash, being paid, usually, within a very short time.

The practice of extending credit to civilians is not encouraged by the authorities and the Exchange Officer should secure permission beforehand in case it is desired to transact this kind of business. In some cases of isolated posts it is to the best interest of the government that civilians employed or living on the post be allowed credit at the Exchange, as it might otherwise be impossible for the Government to retain their services or for the civilians to subsist themselves. It is to take care of such cases that this feature is mentioned. In opening a charge account with a civilian, care must be exercised to prevent a probability of loss to the Exchange, as one bad account might wipe out the profits from all such accounts for a considerable time. If a civilian is deserving of the privilege of purchasing at the Exchange he should have no objection to conferring with the Post Exchange Officer and making satisfactory arrangements with his employer.

With enlisted men, the case is more difficult. In general, the soldier makes his credit purchases by means of coupons. But if the Exchange handles some such proposition as an ice delivery route, it is impossible to do business with the patrons thereof by means of coupons of the ordinary kind. The right method is to apply to the proper authorities for permission to extend to married soldiers credit to such amounts as may be recommended by their organization commanders. If this is not done, and credit other than in the shape of coupons is allowed enlisted men or if coupons or credit in excess of one-third of the man's pay be allowed him, the inspector will object to it, as either of these two proceedings is held to be unauthorized. However, when there are no other stores in the vicinity, it seems but reasonable to think that the Post Exchange, instituted purely for the benefit of the enlisted man, should be allowed to extend credit to such married soldiers of good reputation as may be dependent upon it for the necessities of life. As the married soldier is usually a non-commissioned officer of long and honorable service with one or more children; as the bulk of his pay is usually spent for articles ordinarily carried in stock by the Exchange; as the Exchange is the result of beneficent legislation and the regulations concerning same should therefore be interpreted in a liberal manner, it follows that there is a great deal of justice behind a proper application for permission to make charge sales to such selected men.

In case such permission is obtained, request should be made on the various organization commanders to write a letter of the following purport:--

FORT JAY, N. Y., Mar. 1, 1914.

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