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1947-48 Theatre Catalog, 6th Edition, Page 510 (494)

1947-48 Theatre Catalog, 6th Edition
1947-48 Theatre Catalog
1947-48 Theatre Catalog, 6th Edition, Page 510
Page 510

1947-48 Theatre Catalog, 6th Edition, Page 510

Because of the disadvantages listed above, most of the larger systems adopt machine methods for keeping of inventories. Where the plan is so set up that extensions and additions are handled by such means as tabulation machine equipment the actual posting to inventory records may be done by standard types of bookkeeping equipment. Where problems of extension and addition are concerned, there are great advantages to be had from equipment in the nature of combination typewriter - calculator - accounting machine equipment. Such equipment provides for posting an unextended requisition or withdrawal transaction to the stores ledger or continuous inventory, valuing the uon hand quantity/l entering on the requisition the value of the stock disbursed, and proving that the work was done correctly. The record maintained by this machine will give not only the quantity of an item on hand but the total value of that quantity. This method has distinct advantages in greater proof of correct pick-up of unit costs, correct extensions, etc.

Reducing Number of Postings

In the larger school systems the task of maintaing continuous inventories of stock items becomes almost impossible because of the volume of work, unless some plan is adopted for reducing the number of withdrawal postings. Under some inventory systems, a withdrawal entry on a card is required for each item ordered by each school. In other words, if 150 schools order the same item, 150 entries must be made. Some school systems have developed methods of reducing the number of such withdrawal postings. In general these methods fall into two classes:

1. Where periodic requisitions are received from schools on a quarterly, semiannual, or annual basis, they are tabulated and the total quantity of each item ascertained. A single withdrawal postf ing on the inventory card, noted itsemiannual requisitions," will cover the withdrawals of that item for all schools. In other cases, where definite quantity contracts are awarded to fill the requisitions, the amounts requisitioned will

FIGURE lZ-Three special terms are used for intra-school inventories.

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School No. Room No. Desk No. Serial No. Model No. Make Type WAR Date [of Inventory}

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FIGURE ll-The typewriter record card, similar to that shown in Figure 10, but of 5-by-8-inch size. On these cards, the tab carries the school number. Spaces are provided on these forms for recording in detail the cost of repairs and replacement parts for the typewriters. These cards are posted from the copy of completed job order returned to the central office by the typewriter repair shop.

be put directly into school bins at the warehouse and charged directly to schools on the basis-of distribution sheets, without being throwu into stock and withdrawn from stock. The only entries on the stock card would be (a) additional quantities bought for stock and (b) quantities withdrawn from stock in lieu of purchase, to fill the annual requests. This method has a disadvantage in that the total purchases and usage are not reflected on the inventory card, and a separate ttuse" card must be maintained.

2. Instead of individual withdrawals for each order or a requisition, the orders for a given period, possibly one month or two months, are tabulated and the total withdrawals of an item for that period handled by one entry; for example, ttJanuary orders},

The operation under the foregoing plans (1) and (2) is greatly facilitated by the use of tabulating machines to secure total quantities by items and distribution of costs by schools.

"Inv. 1" is a 42-by-8-inch

card used for classroom and ianitorial equipment and small equipment. It is similar to "Inv. 2" (Figure 13) which is a folded card. In the absence of a central inventory, it is considered highly desirable to have the inventory kept up to date and schools are required to have them available.

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Miscellaneous Procedure

In addition to the inventories for supplies and equipment in the warehouse and repair shop, continuous inventories are maintained in the central oiiice for various types of portable equipment located in schools where there is more than a reasonable risk of loss from theft, damage, and misplacement. An additional purpose of this inventory is accounting for maintenance of the equipment.

Some of the types of equipment included in these inventories are typewriters, oiiice practice machines, microscopes, visual educational equipment, sewing machines, and stop watches. The procedure for repairs to this type of equipment is similar to that followed for work done in the repair shop. The job orders are based on approved requisitions from the schools and the detailed information provided for on these inventory records is similar to that provided for on the regular stock inventory records, with the addition of supplemental provisions for data pertaining to the repairs. Cross references are kept by serial number and location of this equipment. The operations for these inventories can be best illustrated by the plan followed for the typewriter repairs. Two types of inventory records cards are used, one designated as the ttTypewriter Transfer Cardii (Figure 10), the other ttTypewriter Record Card" (Figure 11). These are tabbed, one-fifth cut index cards using first, third and fifth positions. Each card has spaces provided for the school, room, desk, and serial numbers; make, kind of type, age, date of inventory. The (tTypewriter Transfer Card" is used for several purposes; as a record by serial number and location of all machines in the possession of the school system; as a record of the change in location, that is, either permanent transfers or temporary transfers to the typewriter repair shop for repairs or other purposes; as a cross reference with the "Typewriter Record Card" file. The serial number is indi THEATRE CATALOG 1947-48
1947-48 Theatre Catalog, 6th Edition, Page 510