ACCOUNTS SYSTEM

a Scn accounts system is simple. It works. It consists of writing an invoice on a four-copy machine for everything received and a disbursement voucher on a four-copy disbursement machine for everything expended, even petty cash, with a completed statement of what Accounts knows of the expenditure. The system consists of four files-one with a file for every creditor, one with a file for every debtor, one with a complete file for every bank account and one with a file for every weekly breakdown envelope. A board with nails on it for pinning up invoices for every category on the breakdown sheet and a book to put income sheets in plus an adding machine and cabinets completes the entire system. (HCO PL 20 Dec 62)