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.

TABLE OF CONTENTS.

	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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