Produced by Donald Cummings, Adrian Mastronardi, The Philatelic Digital Library Project at http://www.tpdlp.net and the Online Distributed Proofreading Team at http://www.pgdp.net (This file was produced from images generously made available by The Internet Archive/American Libraries.)
Transcriber’s Note: This book has two Figure 13s, but no Figure 29.
by CAPTAIN PAUL D. BUNKER UNITED STATES ARMY
A manual for Exchange Stewards, Exchange Officers, Members of Exchange Councils Commanding Officers, being an exposition of a simple and efficient system of accounting which is applicable to large and to small Exchanges alike.
_General Agents_ THE EAGLE PRESS Service Printers Portland, Me.
Copyright 1915 The Eagle Press—Portland, Me.
Our Post Exchanges are usually in charge of officers with little or no experience in book-keeping, their assistants are usually enlisted men and not professional clerks and accountants, and there is, at present, no codified or standard system prescribed for handling this business. Some parts of the Post Exchange Regulations have become antiquated through the developments of modern business methods such as the “Voucher Check System”.
In view of these facts it is felt that there is a real need of this book, and it is hoped that the methods herein set forth will prove to be a step toward a uniform system that will be adopted in all Exchanges, one that will reduce overhead charges, eliminate unnecessary labor and improve unsatisfactory profits.
The writer intended discussing several other important points, such as Journal Entries, Mail Order Business, Consignment, Adding Machines, Loose-leaf and Card Index Filing, etc., but circumstances over which he had no control prevent, at present, any addition to these pages.
It is desired to give credit to Captain Henry M. Dichmann 24th Infantry, who by his work in connection with the Post Exchange at Fort Slocum, N. Y., was the inspiration for this work, and to Mr. James Parker, Cashier of the same Exchange, for valuable assistance rendered.
PAUL D. BUNKER, Captain, Coast Artillery Corps.
Your choice of 94 Styles, Colors and sizes.
More “RANGERS” sold each year than any other make.
TIRES, SUNDRIES AND REPAIR PARTS For all makes of bicycles.