PREFACE.

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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.

The writer intended discussing several other important points, such as Journal Entries, Mail Order Business, Consignment, Adding Machines, Loose-leaf and Card Index Filing, etc., but circumstances over which he had no control prevent, at present, any addition to these pages.

It is desired to give credit to Captain Henry M. Dichmann 24th Infantry, who by his work in connection with the Post Exchange at Fort Slocum, N. Y., was the inspiration for this work, and to Mr. James Parker, Cashier of the same Exchange, for valuable assistance rendered.

PAUL D. BUNKER,
Captain, Coast Artillery Corps.

Fort Hancock, N. J., June 7, 1915.


“RANGER” BICYCLES

Bicycle (1915 model)

Follow the Flag.

Your choice of 94 Styles, Colors and sizes.

More “RANGERS” sold each year than any other make.

TIRES, SUNDRIES AND REPAIR PARTS For all makes of bicycles.

LARGEST STOCK IN THE WORLD

Catalogs and Special Prices For Post Exchanges free for the asking.

MEAD CYCLE CO., CHICAGO, U.S.A.

Address Military Department


TAYLOR
ATHLETIC SUPPLIES

are correct in detail. They are way ahead of the ordinary.

ATHLETIC OFFICERS

can rest assured of quality, prompt service and unfailing personal consideration from

Alex. Taylor

ALEX. TAYLOR & CO.
ATHLETIC OUTFITTERS
26 E. 42d. ST., NEW YORK

Send for Catalog and quotations


H. KOHNSTAMM & CO.

(Established 1851)

MFRS. AND DEALERS IN
STANDARD LAUNDERS’ MATERIALS

CHICAGO: 83-91 PARK PLACE
26-28 N. FRANKLIN ST. NEW YORK

Warehouse stocks for prompt deliveries at 25 centrally located cities.

Send for latest catalog.

FACTORIES: Brooklyn, N. Y. and Camden, N. J.


PRINTING

EXCHANGE AND ORGANIZATION SPECIALTIES

ANYTHING FROM A CARD TO A BOOK.

THE EAGLE PRESS
PORTLAND, MAINE

E. W. Kilbourne, Proprietor
(Formerly Sergt. U. S. A.)


COUPON BOOKS

TO BE EFFECTIVE, MUST BE
Absolutely Accurate

Coupon book

The
SOUTHERN COUPON CO.

Are exclusive manufacturers of every kind of COUPON BOOKS, and owing to their perfect checking system, are in position to guarantee absolute accuracy, perfect workmanship and highest quality.

Each Coupon is Numbered

To correspond with number on cover, hence even detached coupons can readily be identified to their respective book—a great advantage.

WRITE TO-DAY FOR SAMPLES AND PRICES TO
THE SOUTHERN COUPON COMPANY
Box 346 BIRMINGHAM, ALA.


LOWEST POSSIBLE PRICES TO POST EXCHANGES AND SHIP STORES

The Army and Navy Co-Operative Company is splendidly equipped to serve Post Exchanges and Ship stores WELL.

By WELL, we mean:

Offering reliable, fresh, new merchandise at the lowest possible wholesale prices.

Offering large assortments of merchandise to select from.

Offering efficient service and quick deliveries.

Buying from the Army and Navy Co-Operative Company means more sales and larger profits.

Write for our Prices on Such Articles as you may need.

ARMY AND NAVY CO-OPERATIVE COMPANY
NEW YORK STORE AND GENERAL OFFICES
16 East 42nd Street, near 5th Ave., New York

Store
1123-5 So. Broad Street
Philadelphia, Pa.

Store
721-7 17th Street N. W.
Washington, D. C.


                                                                                                                                                                                                                                                                                                           

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