in invoicing
income and in writing
disbursement vouchers, all corrections are done on additional invoices or vouchers. This makes it unnecessary to search wildly for the
machine copies to correct them. The original invoices or vouchers are often already distributed when a need of correction arises. Instead of correcting the original write a minus
invoice giving what transaction was being corrected as fully as possible. In
case of a
refund from
cash just received or a correction of amounts just received or in
case of a bad
check informed from the
bank, write a minus
invoice and clearly
mark it so and for how much and to whom and why. In adding the week's
income these show up easily. When separating out invoices into classes of
income for an
audit these minus invoices show up clearly and are subtracted from the
type of
income.
Mark the
invoice minus in big
capital letters so nobody can
miss it.
(HCO PL 30 Jan 66 III)