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ONE of the first points to be considered in a review of the accounts of a manufacturing or trading concern is Purchase of necessarily the question of the purchase of materials. the materials or commodities which are essential to the carrying on of the business, whether the articles obtained are to be used as plant, or are for the purpose of manufacturing, or simply to be retailed. We aim, therefore, in this chapter to show the wants to be provided for in order to insure economy in the purchase and consumption of material, and to suggest those forms by which an employer may assure himself that the raw materials of his trade are being bought in the cheapest market, and economically and properly used.

The initiative in the purchase of materials must necessarily be taken by those more directly engaged with the Initiatory

details of manufacture, such as the foreman

or overlooker. The storekeeper having found either that he has not any supply of the required or similar material, or that his stock is low and needs replenishing, enters a record of his requirements in a Stores Requisition Book, which can be periodically submitted to the principal, whose province it is to deter


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