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1945 Theatre Catalog, 4th Edition, Page 483 (457)

1945 Theatre Catalog, 4th Edition
1945 Theatre Catalog
1945 Theatre Catalog, 4th Edition, Page 483
Page 483

1945 Theatre Catalog, 4th Edition, Page 483

Check Books with Numbered Stubs

As the final permanent record of all major expenditures, checks should be used and, after being honored and returned by the bank, they should be care fully checked against their stubs. Some super-cautious theatre executives get out the paste pot each month and paste the cancelled check to its old stub as a proof of payment should need arise in the future, but such a procedure is not necessary so long as cancelled checks are saved somewhere, so that they can be found when needed,

The check stubs, however, are an important part of a simplified bookkeeping system. Each stub should fully describe the purpose for which the check was drawn, to whom it was drawn, the date and the exact amount. A11 deposits should also be entered showing the date, amount, and source of the income.

In the event of later inquiry by a government bureau or if only by some film company, such stubs can pretty definitely prove clean hands.

The Permanent Bookkeeping Book

Any business of any size, and doing any profit-and-loss commercial enterprise, is required by law, if not by common business sense, to keep a permanent bookkeeping system. Mistakes are often made by keeping a too exhaustive, and too expensive in either time or employe, set of records; but the usual and most common mistake is the keeping of records which are inadequate by lack of form or attention.

Recognizing the need of theatre executives for some simple, yet thorough system which would not require too much time, by day or by week to maintain, THE EXHIBITOR back in 1934 had prepared and made available to its subscribing theatres the At-a-Glance Bookkeeping System. This system includes much

THE PAYROLL FORM includes spaces for all of the records, such as Social Security numbers, maximum work week, overtime, withholding tax, old-age benefit, group insurance, and other authorized deductions, as shown at the left. 50 that the sheet can be used for the entire stat? and be signed individually, the while not revealing the personal details of any person's account, the right-hand quarter of




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PETTY CASH VOUCHERS and envelopes in which to tile them are available. The voucher itself (right) should be filled out for every single item which is paid for in cash. It provides space for the name of the theatre, the date, the amount (in words, as well as in figures) disbursed, the item involved, how the amount should be charged in the theatre's books, the signature of the one receiving the money, and the signature of the approving oRicial. The Petty Cash Summary (above) is a standard No. 10 envelope, holding a week's accumulation of petty-cash slips. Space on the front of the envelope is provided for the voucher number, description of purchase, the amount of each, and the total, together, of course, with a summary of these data for easy reference.

of the data outlined in the Daily Box Office Statement, Petty Cash System, Weekly Payroll Form, and Check Book Stubs mentioned above, but if such individual records are maintained, the actual bookkeeping can be streamlined to a weekly entry of their individual totals that shouldnit require more than ten minutes per week. For example, provision is made in this permanent system for the entry of daily ticket numbers, daily tax totals, and daily net admission income, broken down on an individual ticket price basis, that could be obviated by simply marking in the number and


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day of the Box Office Statement Where this breakdown appears and entering the gross, all-day, totals. Again, while provision is made for a payroll breakdown for the week, if the Weekly Payroll Form is used, only the date and grand total need be recorded.

Detailed provision is made, however, for the entry of all film costs, advertising, services and other management items; for all annual and monthly expenses of electricity, heat, telephones, insurance, dues, and so forth; and for the items of depreciation and amortization that have been funded.

the sheet folds back over the critical figures, leaving visible only the four lefthand columns of the sheet. At the right is shown the reverse, with the space for the employe signatures. Since explanation for overtime and such would not be needed, as a rule, for all employes, fewer spaces need be provided. Thus, on this one sheet, which can be easily tiled in the office, are all the facts necessary.

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1945 Theatre Catalog, 4th Edition, Page 483