In the foregoing pages, the writer has attempted to outline a system of record-keeping for our Post Exchanges that is at once simple and efficient, complying with the desiderata set forth in the opening pages. No contention is made that the system is perfect and incapable of improvement; but it is the best that the writer has seen in twelve years’ experience with Post Exchanges. It is hoped that it will at least prove worthy of being taken under advisement by most Post Exchanges and many of its points put into practice. Strenuous efforts have been made to explain the system in such simple language that the average employee of an Exchange could install and operate it, without the necessity of the Exchange Officer devoting his personal efforts to it. An effort has also been made to simplify matters for the Exchange Council and for officers detailed to audit the accounts, to show what points are important and what are not, how to secure a clear idea of what the business is actually doing in all its branches, and how to prevent leaks.

THE END.