257

Standard of efficiency in stock-taking,
117

Standing charges (see General Charges)
Stationery, cost of, 71

Statistical Society and sliding scales, 148
Stock account, 238
Stock, 75-92

---

-

amalgamation with stores, 119
balancing prime cost book, 68, 69
books, 3, 76, 91, 119, 238
cost of parts, 63

cost of setting tools, 64

cost value of, shown in ledger,
76,

definition of, 12, 238
depreciation of, 13, 124, 125
efficiency of control, 120
generally kept till demand arises,
124

in relation to prime cost, 12
in relation to solvency, 122
in relation to stores, 12, 59, 60
in relation to surveys, 119

Stock, insurance, 103, 178, 182

-

-

-

259

Stores Ledger, commercial ledger, 5,

49, 116

definition, 239

duty of clerk keeping, 48

posting of, 48, 57, 58

pricing warrants, 120
specimen, 49, 80

stores in hand, 5

Stores Issued Book, 53

Stores Received Book 48,

49

subdivision of stores, 120
surveys, 116, 117, 118
Transfer Books, 79

utility as regards quantity
on hand, 115

Storekeeper, adjustment of accounts,

80

cartage, 131
definition, 239

effects of survey, 117

efficiency of control, 121

estimates of cost, 50
goods retailed, 89
invoices, 47

mechanical aids, 120
numbering warrants, 54
purchase of material, 42
quantities on hand, 5
receipt of goods, 56
rejection of goods, 56
removal of goods, 121
requisition for material, 52
responsibility, 120, 121
scrap material, 56
Shop Returns Book, 57
Stores Issued Book, 53
Stores Ledger, 115
Stores Received Book, 48
surplus material, 52, 56
surveys, 119

transfers, 57, 58, 79, 91,

92
Transfer Book, 58

261