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mine when, and in what quantity, it is desirable to purchase material.
If there are numerous branches the Requisition Book would be entered up in the counting-house, daily or
weekly as the exigencies of the business quisition. require, from the forms sent in by the heads of the several departments. These requisitions may be as shown (Specimen No. 22). The Stores Requisition Book should contain columns for entering in the date of requisition, a description of the goods, the department or purpose for which they are required, and the name of the firm to whom it is proposed to give the order. Columns showing the rate at which the goods are to be supplied, the quantity in stock, the last purchasing price, and the name of last supplier, may also be provided for the guidance of the principal. When the entries in the Requisition Book have been examined and allowed, an order for the articles would be issued. The advantage of all orders for the purchase of goods emanating from one centre, instead of each department being able to supply its own individual needs, is that the principal of the business is not only able to control in a very large degree the character and amount of the consumption, but is able to contract far more favourably for the supply of the goods required than could otherwise be the case. Even if hy this concentration a little delay in obtaining supplies is caused, it need not lead to inconvenience, as the requisitions can, in the majority of cases, very well be made in anticipation of the demand arising.
Should the principal determine to contract for the supply of certain goods over a period of time, it is desirable that the invitation-to-tender forms issued by him should be uniform, and should state clearly and
concisely the conditions on which the goods will be purchased and paid for. This form should also state when and where the patterns or samples may be seen and the date on which tenders will be received and opened.
It is desirable also that a Stores Contract Book should he kept, that particulars of each contract should be entered therein, and the date of the various supplies, so that the position under the contract may be rapidly and easily known.
Specimen ruling No. 23 shows the heading of a Stores Requisition Book, which will probably suffice in most cases, but the other headings referred to would also be found useful.
The date and amount of the invoice can, of course, only be inserted at the conclusion of the transaction and when the goods are delivered, but their entry gives a useful record, and is valuable as a check.
STORES REQUISITION.-SPECIMEN No. 22.
A supply of the undermentioned articles is required.
Article. Purpose.last supply.
Present Stock and Remarks.
It having been decided to order the material requisi
tioned, there should be made out from such Order Form.
requisitions the order to the vendors. These orders should specify the conditions as to delivery, carriage, packing, on which the goods are ordered, the place and time at which they will be received, the terms of payment, and instructions as to sending advice notes, invoices, and statements of account.
It is sometimes considered that if the order forms have counterfoils, or are press-copied, and signed by a responsible person, the necessity for a Requisition Book is not very apparent. It will be found, however, in practice that while the work required to keep such a book is but slight, the facilities it affords for reference, and for noting the orders when executed, present very great advantages. It is a question of the relative value of labour, and it is often more economical for a clerk to regularly give a portion of his time to certain work than for an employer to have occasionally to give a few minutes.
Different systems obtain in different trades of dealing with the registration of invoices for goods supplied.
Registration Many firms stipulate for invoices in duplicate
or triplicate to be distributed among, and dealt with by, the departments concerned. In almost all cases it is stipulated that an advice note of the dispatch of the goods should be sent to the officer in charge at the place to which the goods are sent. In such cases the officer in charge may be requested to send to the head office daily a Stores Received Form ruled to show the species of goods, from whom and whence they have been received, the weight, measurement, number, remarks as to condition, and having a column for the initials of the clerk at the head office who compares this advice note with the goods. The system which appears the more systematic and orderly, is that of making one invoice perform all functions. When this plan is adopted the vendor of the goods should be requested to send the invoice direct to the counting-house, notwithstanding that in pursuance of directions the goods are delivered at the works or elsewhere accompanied by a delivery note. Immediately on receipt of the invoice it should be examined with the view of ascertaining whether the general conditions of the order have been complied with, and whether the price charged is as stipulated. If found to be correct, the invoice should be numbered and sent to the storekeeper, foreman, or other person to whom the goods have been delivered, for him to certify as to the correctness or otherwise of their quantity and quality; and they can also be signed by the works manager as to quality if an additional check is thought necessary. After comparison the counterfoil or copy of the order should be so marked or ticked as to show that the invoice has been received. It may be advisable, if the number of invoices is large, to enter them on receipt. in a Register Book (Specimen No. 24). The storekeeper Stores Re
in turn enters the invoice in a Stores Received ceived Book. Book (Specimen No. 25), and marks on it the folio on which it has been entered in that Book.
The entries in the Stores Received Book are in their
turn posted in the Stores Ledger to the Dr. Stores Ledger sides of the accounts to which they belong. These two books bear the same relation to materials that the Dr. side of the Cash Book and the Cash Account in the Commercial Ledger bear to the cash.