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DIAGRAM III.

SHOWING THE RELATION OF THE BOOKS AND FORMS USED IN CONNECTION WITH PRIME Cost.

(The numbers, where shown, correspond to the specimen rulings.)

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Stock Orders, Stores Acco, Plart Accts, Wages Acc!, Baldings, Petty Cash acc.

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CHAPTER V.

STOCK.

We are now prepared to consider the final stage of the book-keeping appertaining to the production and disposal of commodities.

In the preceding Résumé.

chapters we have endeavoured to show as comprehensively as the limits of this treatise admit, the manner in which the multifarious transactions relating to the purchase and expenditure of labour and material are recorded in the factory books, and how those books assimilate to the commercial accounts of a manufacturing business.

In the second chapter we have dealt with the employment of labour and the payment of wages; in the third, with the purchase and consumption of materials or stores, and in the fourth, with the prime cost of the manufactured article called stock. In this chapter we propose to trace the records which

should be made in connection with the realiManufac. tured com- zation or distribution of the manufactured modities. Four classes commodities.

This branch of our subject of trans- embraces, so far as book-keeping is concerned, actions.

four distinct classes of transactions :ist. The transfer of the finished article from the

factory as stock into the warehouse.

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