Applied mechanical arithmetic as practised on the comptometer

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Applied Mechanical Arithmetic

AS PRACTISED ON THE

COMPTOMETER

FELT & TARRANT MANUFACTURING COMPANY

CHICAGO, U. S. A.

COPYRIGHT, 1914

BY FELT & TARRANT MFG. CO.

R. R. DONNELLKY * SONS COMPANY
CHICAGO

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3

FOREWORD

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This book is designed to illustrate the application of
the Duplex Comptometer to many principal lines of
business. While primarily for the benefit of our Sales
Solicitors, Demonstrators, etc., it should likewise benefit
the college student by equipping him with a knowledge
of the most efficient methods employed in the mathe-
matics of commerce.

Since the introduction of the Duplex Comptometer,
we have been evolving these instructions — giving them
out in the form of letters, problems, tables, etc., — teach-
ing them to demonstrators, solicitors, and operators in our
training schools; they, in turn, transmitting this knowl-
edge to Comptometer users.

Thus, through tliese years of evolution, a new method
of calculation has been inaugurated. It has developed
until the Duplex Comptometer renders easily available
new applications of known but heretofore unused mathe-
matical principles. It has, in consequence, become one
of the most important and valuable acquisitions in the
field of commerce.

The compilation of the instructions and methods thus
developed will be invaluable to those desiring to acquire
a knowledge of the fundamental principles of this new
phase of mathematics.

The Comptometer is operated by direct key-action,
and hence is capable of extraordinary speed. This makes
it at one and the same time a direct-acting adding,
multiplying, dividing, and subtracting machine. The
Comptometer is, therefore, especially adapted to perform

adding, multiplying, dividing, and subtracting in one
continuous operation, and in any sequence; hence, per-
forming every arithmetical calculation in a direct and
practical manner.

Owing to this universal application to figure data, we
have been able to introduce new methods of handling the
figure work in various lines of business.

The standard of efiiciency that has been attained
through the introduction of Comptometer methods is
unsurpassed.

The unique mechanical design,^—

The exactness of gauge, even to the most minute part, —

The severity of the tests, —

The demonstrated durability, —

Unite to prove that the quality of the Duplex Comp-
tometer is unparalleled.

This quality, plus the careful analysis of the office work
and personal instruction, is that which enables the
Comptometer, the direct-acting, key-driven adding and
calculating machine, to produce the highest standard of
efficiency.

This volume of "Applied Mechanical Arithmetic,"
contains: —

General instructions for operating the Comptometer.
Illustrations and methods of application to figure data
in many special lines of business. Other lines of business
and more complete data covering those herein treated will
be taken up in succeeding volumes.

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3

A STUDY OF EFFICIENCY IN ADDING AND CALCULATING MACHINES

Mechanical devices for the perfonnance of figure work have been proved to be superior to the old paper and pencil method because they elim-
inate much of the drudgery involved, arrive at results in a fraction of the time and with more dependable results tnan by the old method.

The elimination of unnecessary time and labor is being constantly sought in the advance and development of the arts and sciences. There-
fore a study of the efficiency of various types of adding and calculating machines will be of interest.

The following comparisons reveal the great advantage of the Comptometer in efficiency over the other styles of adding and calculating
machines, such as the listmg, or lever-operated, and the crank-operated machines.

COMPARISON ON ADDING

ON THE COMPTOMETER

To add 9, 8 and 7:

ON THE LISTING* OR LEVER-OPERATED, TYPE

The depression of three keys shows the result 24

The aetuil distance traveled by the hand is SH inches.
Time 1 second.

The 9 key is depressed and then the lever operated;

The 8 key is depressed and then the lever operated ;

The 7 key is depressed and then the lever operated;

The lever is operated for spacing;

The "Total" button is depressed and lever operated to obtain the result.

The actual distance traveled by the hand is 79 inches.

ON THE COMPTOMETER

COMPARISON ON CALCULATING

632 lbs. @ $3.87 per Cwt. = 120.59

ON A CRANKS PERATED CALCULATING MACHINE

Take finger poeition on the multiplier keys, 3 8 7 —

Depress that set of keys, respectively, two, three, and five times in adjoining
positions; reeult, $20.59.

The actual hand moTement is It inches.
Time % seconds.

ON THE COMPTOMETER

Take finger position on the multiplier keys, 3 8 7 —
Depress that set of keys, respectively, two, three
positions. Result, $20.59.

and five times in adjoining

The actual hand morement is IS inches.
Time $ seconds.

Set the regulator for multiplication;

Set the markers for 387;

Swing the left-hand lever down to 5;

Make one turn with the right-hand crank;

Move the left-hand lever to 3;

Turn the right-hand crank;

Move the left-hand lever to 2;

Turn the right-hand crank; result, $20.59.

The actiial hand movement Is 75 inches.

Some of the crank-operated machines require a hand movement of SOS inches
for this problem.

ON A USTING, OR LEVER -OPERATED, TYPE

Depress the multiplicand keys, 3 8 7;

Set the "Repeat;'^

Make two pulls of the lever;

Release the "Repeat;"

Reset the 387 to the left one column and set the "Repeat;"

Make three pulls of the lever;

Release the ''Repeat;"

Reset 387 to the left one column and again set the "Repeat;**

Make five pulls of the lever;

Release the "Repeat;"

Make oncpuU oi the lever, to space;

Set the "Total" key;

Make one pull of the lever, to show answer;

Tear off paper and read the answer.

The actual hand movement is 16S inches.

This will vary up to as high as SOS inches.

Some of the above types of listing and calculating machines increase their time-
efficiency about 30 per cent and decrease the hand travel when driven by
electric motor.

The above exhibits very clearly, that, for efficiency in operation, the Comptometer is superior to all the other types of machines combined.
For instance, from among these t3rpes a choice of the best adding machine can be made; then a cnoice of the best multiplying machine and the best
dividing ana subtracting machine. Place opposite them the **Gon trolled- Key*' Comptometer, and in it alone you have greater efficiency on all
phases of figure work than from any combination of the other types.

Dorr E. Felt, Inventor

Praaideol of Felt A Tarrant Manufacturing Company

DORR E FELT AND THE COMPTOMETER

A QUARTER-CENTURY OF PROGRESS

In creating, developing, and perfecting the Comp>-
tometer, Mr. Felt has contributed, in a great degree,
to the world's industrial progress.

From the inception of the key-driven type of adding
and calculating machine up to the present time, Mr. Felt
has had in mind the production of a machine of the
direct-acting type that would register the result the instant
the key travel was completed — that would operate at
the highest possible speed — that would be absolutely
dependable when operating keys in unison or with over-
lapping strokes, two or more keys at the same time —
that would be durable in its construction to the highest
degree and that would be guarded against mechanical
error.

It was not until 1887, after years of experiment, that
practical mechanical calculation direct from the key action
was made possible by the formal introduction of the
Comptometer. In that year Mr. Felt completed and put
into practical service his first nine Comptometers.

In the early 80*s he whittled out the first model with a
jack-knife. A macaroni box was used for the case, pine
bars for the segment levers, meat skewers for key-stems
and rubber bands for the springs.

The first machines sold were simplex in action; i. e.,
each key had to be operated singly, because if several
keys were operated simultaneously, the carrying of the
tens would be lost.

Shortly after the year 1900, Mr. Felt developed and
produced the Duplex Comptometer, which was first
marketed in the year 1903.

The key stroke on the Duplex Comptometer is much
lighter and always the same for each key. The speed is
accelerated so as to permit of many hundred strokes per
minute — much faster than human hands could operate
the keys. The duplex feature provided for the operation
of several keys at the same time, operated either in unison
or with overlapping key-depressions, and with absolutely
dependable results under correct operation.

One of the most wonderful features Mr. Felt made
practicable in the Duplex Comptometer, was the perform-
ing of any or all of the mathematical calculations in any
interlinking sequence. The Comptometer receives a
column of addition, changes it to a unit of lower order by
multiplying, or to a higher order by dividing, or vice
versa; multiplies the result by a price and then subtracts
a minus item — all done by successive key depressions and
in one continuous operation without clearing the machine.
This feature is made doubly efficient because of the fact
that the results are absolutely reliable whether the key
strokes are made in unison or in any manner overlapping
or alternating.

When it is borne in mind that it is immaterial what the
interlinking sequence is in which these calculations are
performed, and immaterial whether the two hands operate
in unison or one in advance of the other, the value of these
features of operation in the Duplex Comptometer will be
fully appreciated.

A QUARTER-CENTURY OF PROGRESS-

The Duplex Comptometer will receive, at practically
unlimited speed, a number of extensions containing both
decimals and whole numbers indiscriminately, and auto-
matically total the several extensions. This method
effects a marked reduction in the time and cost of securing
figure data.

It would seem that the general introduction of these
methods and the wide-spreading use of the Duplex Comp-
tometer as a real "Arithmetic Machine" should lead to a
revision of mathematical textbooks in schools and uni-
versities. The demand of the times for most efficient
training and service will require a course in the use of the
Comptometer as part of the curriculum.

The Comptometer has been fortunate in that the same
inventive genius and prophetic vision which originated
it has been continuously devoted to its perfection. The
history of the Comptometer is a history of Mr. Felt.
It is the result of his persistent experiment and steady
advancement.

THE "CONTROLLED-KEY" DUPLEX COMPTOMETER —

ENFORCED ACCURACY

The perfecting of the Duplex "Contbolled-Key"
Comptometer is Mr. Felt's latest achievement. It intro-
duces a new era in key-driven adding and calculating
machines. It is indeed a "block system" in calculation
and a safeguard in every "figure phase" of the accounting
world.

By specializing and concentrating on the production of
an adding and calculating machine, thus perfected, Mr.

Felt has contributed an inestimable service to the com-
mercial world and lightened its work by again "showing
the way."

The Multiplex Key Action embodied in the "Con-
trolled-Key" Duplex Comptometer has resulted in
the fastest, most dependable adding and calculating ma-
chine ever made and sold. It has revolutionized the
accounting department. This has been an ideal which
Mr. Felt has had in mind and worked on for years.
He determined to enforce accuracy and precision
on the person operating the comptometer.

WHAT THE "CONTROLLED-KEY" DUPLEX COMP-
TOMETER IS

It is a Direct-acting Adding Machine, —

It is a Direct-acting Calculating Machine, —

Of miapproached lightand " velvety "key action, and —

The machine that positively will not add under a par-
tial key depression.

If only a partial depression is made, that column re-
fuses to add and automatically locks the keys in all other
columns. This forces the user to stop — allows him to
complete the depression of the mis-operated key, touch the
release key and continue adding to the end of the col-
umn with positive assurance that each key has added its
correct value.

The "Controlled-Key" Duplex Comptometer also
provides against any possible adding from a neighboring
key which the operator may unintentionally touch while
depressing a key.

P>Gtor7 >nd GeiMral Office* PELT Jk TARRANT MANUFACTtniING CO.
1717-1735 Nortb Paulina Street, Chicaflo. U. S. A.

FUNDAMENTAL MECHANICAL PRINCIPLES OF THE COMPTOMETER

The Comptometer is a calculating machine operated
wholly by instantaneous, direct-acting keys. Ita key-
board consists of eight or more columns of keys. Each
column is composed of nine keys and represents a decimal
order of numbers — units, tens, hundreds, thousands, etc.
Some of the Comptometers are made with one or more
columns of fractions on the right for adding and auto-
matically converting to the units. Other models are
made with columns on the right for adding and automat-
ically converting British currency {£,, a, d) and still others
for minutes and seconds, etc. .

Each key-top bears one of the nine digits, indicating the

i iL.i _^ii I :_* — 1 — iu_ —ulator mech-

ession of the
will register
ixth and the
0,000. Any
1 may be in-
lanism by a
t the figures

ne, singly or
ce, to add a

ireviously on
tes zero and
ler they rep-
dng the five
the left one
the number

We could have achieved the same multiplication on this
keyboard by any one of several other simple maneuvers.
As a matter of fact, since the keyboard has a direct-acting
key standing for every one of the steps in the scale of
notation, we could have divided that number by any
other number or have divided any other number by that.
Also the square root of the number could have been
extracted, by manipulating the keys in accordance with
other systems of maneuvering; in fact, we could have
performed any arithmetical operation what<'ver that can
be performed mentally or by mind and pencil method.

The rules and systems for maneuvering the keys to
perform arithmetical operations are as many and as varied
as the rules and systems for performing arithmetical
operations by the use of paper and pencil. The Comp-
tometer provides a much shorter and smoother road to the
performance of all kinds of arithmetical operations.

Mechanical arithmetic as practised on the Comp-
tometer, being universal in its scope, constitutes in itself
a complete system of mathematics.

In the early Comptometers it was necessary to depress
each key separately in point of time, else the carrying of
the tens would be lost. In the modem or Duplex Comp-
tometer (or more properly speaking, "multiplex" Comp-
tometer) all the keys of any number may be depressed,
singly or simultaneously, without in any way interfering
with the correct carrying of the tens. Its field of practical
utility is thereby greatly extended, its manipulation sim-
plified, and the labor of learning mechanical arithmetic
is greatly reduced.

FUNDAMENTAL MECHANICAL PRINCIPLES— Continued

By the old mental method one must first leam how to
add varying digital values to a constantly changing
accumulation of the same; must leam the multiplica-
tion tables; and must leam the number of times a divisor
is contained in the whole or a portion of the dividend.
By the Comptometer method all of this most laborious
work is eliminated. But that is not all; one with no
previous arithmetical knowledge whatever could leam
to perform all arithmetical operations on the Comp-
tometer by simply learning and practising the rules of
maneuvering on the keys in conformance with Mechanical
Arithmetic. It would not be necessary to leam the rules

or systems for performing the same operations by the
old mental methods.

In the Comptometer method, we employ almost the
same vocabulary used in the old mental or pencil-and-
paper method. Both are based on the same fundamental
laws of mathematics.

The successful marketing of the Comptometer has been
due, in addition to the excellent qualities and the
adaptability of the machine itself, more to efficient service
in teaching its use than to "salesmanship, "as that term
is ordinarily understood.

9A

CONTENTS

INDEX— PAGES 461 TO 487

GENERAL SUBJECTS

PAGE

Introductory 3

Wholesale Houses 13

Operating Instructions 30

Discount 71

Interest 76

British Weights, Measures and Money 87

Bookkeeping 94

Inventory 108

Payroll Ill

Costs 127

Lumber and Woodworking 144

Department Stores 164

Clothing Manufacturers 177

Cotton Industry 181

Textile Manufacturing 185

Grain Brokers and Elevators 191

Drugs and Chemicals 203

PAGE

Electrical. 211

Live Stock Commission Brokers 219

Produce Accounting 227

Packing Houses 228

Bakeries 236

Building Contractors. 238

Radiation 241

Mining 244

Engineering 270

Pumping Station Work 282

Paper Mills 291

Wholesale Paper and Twine 298

Printing Houses and Binderies 299

Creameries and Dairies 317

Railroads 327

Electric Railways 431

Comptometer **Tables" 447

Illustrations of Comptometer Models 454

COMPTOMETER TABLES

Table — Decimal Equivalent for Each Fractional Part of a

Gross 450

Decimal Equivalents of Common Fractions 447

Decimal Equivalent of Eight and Nine-Hour Days. . 1 13
Decimal Equivalents of Pence and Pence Fractions

of One Shilling 451

Decimals of a Foot for Each Hth of an Inch 147

Decimal of a £ Sterling for each s and d 90

Decimal Parts of an Hour 114

Decimals of a 360-Day Year 89

Decimals of a Bushel 194

Dockage on Grain 199

t(
ti

It
II
tt
it
tt
tt

Table — Fractional Parts of a Week of 48 Hours 115

Gross Ton Prices Expressed in Cwt. Prices 449

Lumber — (Board Measure) 145

Of Depreciated Amounts 401

Ounces and Drams Reduced to Decimals of a Pound . . 208
Payroll for Railroad Division Superintendent's

Office 116

Pence and Fractions of Pence Expressed in Their

Decimal Equivalents of £l 452

Quarters and Pounds Expressed in Their Decimal

Equivalents of a Cwt 451

Tonnage and Decimal Table 448

9B

COMPTOMETER TABLES— Continued

PAGE

Tables —Cooperage .162, 163

' ' For Use with the Engineering Model Comptometer . . 273

" Interest 76, 78, 79, 81, 84

" Pence and 16ths and 32ds of a Penny Shown in

Decimal Equivalents of a Shilling 453

PAGE

Tables— Reciprocal 69, 60

" Showing Loss of Heat per Square Foot for Varying

Degrees of Temperature 241, 242

" Showing "Net'' of Chain Discounts 73

UST OP HALF-TONE ILLUSTRATIONS

Portrait of Dorr E. Felt .Faces page 5

Factory and General Offices of Felt & I'arrant Mfg. Co 7

First Model or "Macaroni Box" 10

12-Column Model "E" Comptometer, "Controlled-Key" ... 11

Wholesale House Using Comptometers 13

Comptometer Operator Extending Order 14

Tjrpewriting the Invoice and House Sheet 15

Comptometer Operator Proving Invoices Through the House

Sheets 16

Bookkeeper Posting from the House Sheets 18

Comptometer Operator Proving the Postings 19

Balancing the Ledger Accounts 20

Operator Reading the Total 21

Typewriting the Monthly Statements 22

Comptometer Operator Adding the Statements 23

Taking Trial Balance on the Comptometer 24

Comptometer Operator Figuring Cost by Departments 26

Correct Position for Holding Pen or Pencil 30

Three Finger Multiplier 37, 38

The Fixed Decimal 42

Division Operations 48-51

Operator Using Reciprocal Card and Holder 56

Cashier Operating 12-Column Comptometer 98

12-Coluran Model "E" Comptometer, with Debit and Credit

Column Dividor 99

Bookkeeper Proving Ledger Balance by Comptometer Sub-
Total Method 103

Comptometer Sub-Total Trial Balance Sheet 104, 105

Figuring Time Slips on Comptometer in Factory Office 118

Comptometer with Coin and Currency Denominator for

Payroll Work 119

Figuring Department Costs on the Comptometer 128

Figuring Cost Statistics on the Comptometer 131

Lumber Figuring by the Fixed Decimal Method on 12-Column

Comptometer 149

Audit 6ffice of Jordan-Marsh & Co., Boston, Mass 163-b

Auditing the Department Store Sales Checks 166

Figiu-ing Cotton Seed Tickets on the Comptometer 182

Adding Bushels and Pounds 192

Extending Grain Invoices on the Comptometer 197

Adding Direct from Book Entries 219

Prorating Freight Charges on Live Stock 221

Engineering or Fractional Model Comptometer 270

10-Column Model "E" Comptometer 294

The Comptometer on Printing Costs 299

12-Column Comptometer, with Creamery and Dairy Col. Div. 322

Office of Farmers' Cooperative Creamery, Omaha, Neb 324

Office of Auditor Freight Accounts, Pennsylvania R. R.,

Philadelphia, Pa 326-b

Customer's Combination Bill and Card Ledger, as Used by

Railroad Cashier 340

Comptometer Placed on Bridge Over "Wide Spread" 348

Comptometer Swivel Bracket Holding Comptometer Over

Division Distribution Sheet 349

Per Diem Copy Holder — Comptometer and Typewriter 377

Oil and Waste Distribution 416

12-Column Comptometer with Freight and Passenger Col. Div. 417

Making Up Interurban Lines Recap 435

Model "E^' 12-Colunm "Controlled-Key" Comptometer 454

8-Column Comptometer with Fractional Column of 4ths .... 455

8-Column Comptometer with Fractional Column of Sths .... 455

10-Column Comptometer with Fractional Column of 12ths . . . 456
10-Column Model "E" Comptometer with Column of 5

Minute Keys 456

10-Column Comptometer with Columns of Double 12ths . . . 457
10-Column Comptometer with Fractional Columns of 12ths

and Sths. . : 457

12-Column Model "E" Comptometer with Fractional Col-
umns of 60ths 458

10-Column Model "E" Comptometer with Columns of

Double 60ths 458

12-Colunm Model "E" Comptometer for computing £, s,

d and f 459

FIRST ROUGH MODEL

You Must Opera

MODEL "E" "CONTROLLED KEY COMPTOMETER

The Automatii! Key I^ck is the greatest advance in adding and calculating
machines since the introduction of the Duplex Comptometer.

12

COMPTOMETER EFFICIENCY

SERVICE— INVESTMENT RETURNS

Comptometers, in the point of service ren-
dered, as a matter of record, have returned as high as
300% per annum on their cost.

For instance — ^The Union Pacific Raih^oad Co.
recently installed 12 Comptometers in one Depart-
ment at a cost of less than S3,400.00.

At the end of the first year an accurate record of
the work was kept for one month. It was found that
they had reduced their pay-roll $819.00 per month
or practically $10,000.00 a year by the $3,400.00
investment.

INITIAL COST RETURNED THREE TIMES ANNUALLY

This is a return 25 times greater than some large
corporations figure is required of a mechanical
device in order to make it a good investment.

They say that a machine that will return $700.00
annually will warrant an investment of $6,000.00.
On this basis the Comptometers at a cost of $1,000 or
$2,000 each would have made an excellent invest-
ment.

The Comptometers above mentioned have been
used five years rendering the same service year after
year.

THE REAL SERVICE— SATISFACTION

The "man who knows " will tell you that, when his

Adding,

Invoice Extending,

Purchase Proving,

Cost and Statistical data, etc., are originally computed
and the results proven on the Comptometer, he has
the final assurance of accuracy.

SATISFACTION, — PLUS

This assurance of accuracy combined with the
greatest speed and highest efficiency is the result of
continued Comptometer Service.

HOW MUCH USE WARRANTS THE PURCHASE

Among smaller concerns Accuracy is valued at an
amount much greater than the interest on the in-
vestment. Further benefits derived are in the
nature of Convenience, Ease and the Saving of Time
and Mental Energy to be employed in the further
development of the business.

The cost of the Comptometer, including the inter-
est on the investment and the up-keep complete, is
only $3.00 or $4.00 per month. This means about
one twentieth of the cost of the average clerk, making
it the cheapest and most effective assistant possible
in the ofiice.

Let it stand sponsor for their figure accuracy.

Wholesale Houses

WHOLESALE HOUSES

' The unlimited mathematical possibilities of the Comptometer render its practical application to business problems only
limited by the demands of commerce.

The system illustrated is taken from a wholesale house having a business which requires fourteen (14) ledgers. The
same ideal service is rendered to a smaller house which would have use for but a single ledger.

THE ORIGINAL ORDER— MAKING MANI-
FOLD COPIES

Tlie original orders are receivc-d and
given consecutive numbers. Then tliree
manifold copies, bearing the same num-
bers, are written by a typist. The
origbial order is now filed with the letter
correspond ence .

The manifold original follows the
general routine of the office; i. e., through
the —

Credit Department

Traffic Department

Shipping Room

Packing Room

Price Clerk and Billers

The Typist for Making Invoice.

It is then filed alphabetically for City
Orders and geographically for Country
Orders.

Tbe Use of the Manifold Copies:

The two copies form a perfect chock
against unfilled orders and are a great
convenience in case an order is lost or
delayed. omcE of wholesale house using comptometers

One of the copies is at once filed alphabetically for City Orders and gec^raphically for Country Orders. This is for
instant reference instead of looking up the original which is passing through the house. The other is filed numerically as
a ready reference if only the number is knowTi,

Wholesale Houses

EXTENDING THE ORDER

AS FIGURED BY COMPTOMETER OPERATOR

The Price Clerk applies all the unit prices, then turns the order over to a Comptometer operator, who figures the
extensions and adds the invoices on the Comptometer,

OPERATOR nCURINC EXTENSIONS ON COMPTOMETER

In extending the orders many items are at a net price or Other items again are subject to a discount, such as

80 simple that the amount is seen at a glance; these 2,360 ft. at $12.40 per mile, less a discount of 35%.

figures are entered directly by the oper&tor. Other items These extensions are also made over the Fixed Decimal

merely require the extension of quantity by price; as for and the gross extension multiplied directly by the net of

instance, 14 lbs. at lO^^c, These are extended on the the discount.

Comptometer by use of the Fixed Decimal Method, so When the various extensions are completed they are

that no pointing off is required, the dollars always showing added for the total. Then, whenever items of express or

under certain white columns of keys, while the cents are at freight are to be deducted they are subtracted out of

the right under the columns of black keys, making an easy the total without clearing the Comptometer, thus givii^

distinction. the net of the invoice.

Wholesale Houses

THE INVOICE

When the orders have been figured and added they are arranged alphabetically in ledger order.

TYPEWRITING THE INVOICE AND HOUSE SHEET

A typist writes up the invoice and makes a carbon copy for the House or Charge sheet. The House Sheet is then
turned over to a Comptometer operator.

Wholesale Houses

PROVING INVOICES THROUGH THE HOUSE SHEETS

From the typist the House Sheets are taken in charge by a Comptometer operator.

The Comptometer is now employed to re-figure the
"House Sheets." When several items are on one invoice
the Comptometer accumulates the extensions to the total
of the invoice. This proves both the extensions and the
additions in one operation.

Refiguring tlie tjTJewritten House Sheet guards against
any possible error in transcribing. The errors thus caught
and corrected before the invoice leaves the ofiSce are: —

Errors in transcribing — Quantities
Prices
Extensions
Totals
Errors in extensions or additions or misreading a figure.
This re-figuring of the House Sheets is a practical
safeguard on the invoicing and assures accuracy in the
figure work.

Wholesale Houses

17

BILLIN63 HARDWARE COMPANT

Sold to

- A. M. Arkell,

Peoria, Ills*

Jane

1. 1913.

Ik,

1

dos*

#0

Brass Safety Chain • A
Less 55)j; /

4

Rolls

48*

' Galv. Poultry Betting /
(£400 sq. ft. ^ Z^) /
Less 75-10^ /

i

dos«

#4

Ice Chisels 9 / ]

5

lbs.

*"

Washers 0 /

5

N

5/8'

' " # /

Sold to - J. A. Stark,

Hamnond, Ind.

2 gals. Turpentine O

1 oan O

l/l2 doz. Blast on Hand Saw. 8 pt,

Less 2&i%

790 Ihs. 2 pt. Barbed Wire

" Galv. Wire

le
..75

1*25
6f!

z. 26*00

100 3.60

Gross

Ext'n.

1*75

84.00

2.17

Vet
Bxt'n.

.79

18.90

.31

«33

.30
#20.63

1.50
.25

1«68
28.44
12.86

#44.73

A SECTION OP. THE HOUSE SHEET

THE HOUSE SHEETS ARE iVulT

fVkolescde Houses

POSTING FROM THE HOUSE SHEETS

The House Sheets are now put in loose
leaf binders in alphabetical ledger order
and turned over to the Bookkeeper.

The Bookkeeper, upon receiving the
House Sheet Binder, posts the items to
his ledgers. The arrangement of the in-
voices on the House Sheets enables him
to post the items to each ledger in alpha-
betical order.

The Posting:

A number of Debit and Credit Markers
are at hand and as he posts each debit
entry he drops a Debit Marker in the
ledger, allowing it to project about an
inch from the lower or near side of lei^er.

When the Credit Postii^s are made
from the Cash Book and other sources,
Credit Markers are dropped in the ledgers.

The Bookkeeper enters on the Daily
Control Sheet the various totals of items
posted from the several sources, i, e., the
"Sales," "Journal," "Voucher Records,"
etc.

BOOKKEEPER POSTING FROM HOUSE SHECT'S

When the posting is completed the ledger is turned over to a Comptometer operator for proving the postii^^.

Wholesale Homes

PROVING THE POSTINGS

THE "DAILY CONTROL"

A few minutes proves the postings for the day and assures a qiuck Trial Balance at the end of the month.

ntOVING THE POSTINGS AND ENTERING TOTALS ON THE DAILY CONTROL SHEET

The Comptometer is placed right beside the ledger. The Debit postings for the day, as indicated by the Debit Markers,
are added. This will include the Debit po.sting3 from the several sources combined, say, the "Sales," "Journal" and "Voucher
Records." The totals of original items posted from each of these sources, as entered on the "Control Sheet" by the book-
keeper, are cross-added and, if the total of the posted items agrees with same, it is then entered on the "Daily Control" in the
"Total" column. The same process is applied to the Credit postings.

With the 12-Column Comptometer, a Debit and Credit Key Shield is used and the credits are added on the right side
and the debits on the left of Keyboard. This permits the adding of both debit and credit postings at the same time.

Wholesale Houses

BALANCING THE LEDGER ACCOUNTS

When the postings are completed for the last day of the month, the 12-Column Comptometer is placed right beside the
ledger, to balance the ledger accounts in the simplest and surest n

IZ^OLUMN COMPTOMETER READY TO BALANCE THE LEDGER ACCOUNTS

The debit items of an account are added on the left side of Keyboard; the credit items on the right side. The totals are
penciled in, the amount of credit is subtracted from the debit and the balance is noted in the balance column.

The amount of the balance is now in the left side of the register and the credit in the right side. The subtraction is
proved by merely adding back to the balance the amount of the credit, which is still before our eyes in the register.

Wholemle Houses

READING THE TOTALS

Wholesale Houses

MAKING OUT THE MONTHLY STATEMENTS

ITie items have been posted on the ledgers daily. The Postings have been proven daily and now the accounts have
been balanced.

The Monthly Statement will, therefore, resemble the figures of the ledger account for the current month.
So we place the ledger beside the typewriter and make a copy of the account, the totals and balance on the statement,
of course, being the same as the ledger total and balance.

Wholesale Houses

ADDING THE STATEMENTS

As we wish to have an absolute safeguard on the accuracy of the statements, we add them direct on the Comptometer.
This gives a positive proof against any error in transcribing. It gives us this positive proof without reverting to the old method
of proof-reading or calling and checking.

Wholesale Houses

TAKING THE TRIAL BALANCE

The Ledgers are now ready for the Trial Balance. Here again the Comptometer Method appears as absolutely the
most efficient known.

(Comptometer Method continued on following page.)

rrrw--

Wholesale Houses

25

TAKING TRIAL BALANCE— Continued

COMPTOMETER METHOD

The Comptometer Subtotal Trial Balance Sheets are

inserted in the Loose Leaf Ledgers at intervals of from
30 to 50 pages, or at the end of each, or one at the end of
several Index Sections. These remain permanently in the
ledger. One set o^ 83^x11 Subtotal Sheets will serve
for four years; the 11x11 for six years.

With the Comptometer right beside the ledger, add
the debit balances of all accounts up to th« first Subtotal
Sheet and jot down on the sheet the amount of the debit
balances up to this point. Leave the total in the Comp-
tometer and add to it the balances of the next section.
Jot this running total on the Subtotal Sheet and continue
in the same manner throughout the ledger.

The last Subtotal Sheet will thus record the totals of
the Debit and Credit Balances.

These totals for each ledger must balance against the
corresponding "Ledger Control Sheet" which was made
up daily when postings were proven. Also the total
Debits and Credits of the one or more ledgers must
balance.

To Prove :

The Comptometer way is the best of all.

Simply re-add the original balances of each ledger
section and check mark the corresponding running totals
on Subtotal Sheets. If any running total fails to agree
with the first total, showing an account has been over-
looked or a figure misread, it is corralled in that one
section, which you re-add and have positive proof. Any
correction is noted in the Correction Column on the
corresponding and final Subtotal Sheets. All running
totals are left undisturbed.

The Comptometer Method Means: —

That about eleven out of twelve times the ledgers
balance the first time over.

The tedious task of looking for errors is practically
eliminated.

All proofs are through the medium of original figures:
the proof without a peer.

Wholesale Houses

THE COST BY DEPARTMENTS

The House Sheets, i. e,, the carbon copies of the invoices, are turned over to the Cost Department to work up this data.

EXTENDINC MERCHANDISE COSTS BY DEPARTMENTS

COMPTOMETER METHOD

Tlie cost of goods sold in a department is determined in one accumulative operation.

The House Sheets are placed right beside the Comptometer.

Each quantity is extended by its Cost price and the results accumulated to the total cost of the Department Sales for
each Salesman.

These Department Costs are then entered on the "Cost Sheet" daily. At the end of the month they are added on the
Comptometer and the Department Totals are entered on the Analysis Sheet from which the percentages are figured.

Wholesale Houses

27

THE SALES AND COST STATISTICS

The manifold original^ which was priced, extended,
and totaled, is turned over to the Sales Distribution
Department.

In connection with the Sales Analysis the principal
information wanted is: —

The amount of Department Sales by each Salesman.

The per cent of profit per Department from each
Salesman.

The per cent of Department Sales to the total of each
Salesman.

The per cent of Department Sales of each Salesman to
the total Department Sales.

The Department per cent of selling cost for each Sales-
man.

DEPARTMENT SALES

All orders for each salesman or territory are put in a
binder daily. These sales are abstracted directly on the

Comptometer for two departments at a time.* This
may be done daily or at the end of several days. Then
these department totals are entered on the distribution
sheet under their respective departments. In this manner
the total sales per salesman for each department is deter-
mined and the sales for all salesmen easily and quickly
distributed.

PROVING

When the distribution has been made, cross-add the
departmental distributions and prove against the total
sales distributed; also the total distributions must
prove against the debit postings to the Daily Control
Sheet for the corresponding period.

*A Key Shield is used and the distribution for one department
is added on the right side of the Comptometer and the other on the
left side.

Wholesale Houses

T^

MAKINC

The deposit slip is written up in
on the Comptometer, securing results c

He then adds the checks directly
on the Comptometer. This total,
balancing against the deposit slip,
proves the accuracy beyond doubt.
If there are a great many checks,
he will jot an occasional running
sub-total on a slip and drop it in the
pile of added checks. This facil-
itates the proof in case of misread-
ing a figure, turning two checks at
oncp, or any other error.

ADDING CHECKS ON THE COMPTOMETER

The " ControUed-Key " Comptometer is the cashier's dehght.

He places it on his cash book. With his eyes directed to the column of figures, he
adds the items "by touch." His fingers soon acquire the habit of adding automatically.
He reads his total the instant the last key is depressed.

In this manner he adds the various colunms of Cash Distribution. He adds first the
cash items for his Credit Total; then clears the machine and adds the several columns of
debits to the Debit Total. Then, wth this amount in the register, he subtracts out the
credits, leaving the Balance, which proves with the Cash On Hand.

BAIANONC THE CASH BOOK

OPERATING INSTRUCTIONS

Operating Instrucitoni

Correct Position tor Holding the Pen or Pencil while Operating

TU« Allow* tfca Pt*o Use of the Fiagera and the Pen or Pencil U Rudy for Instant Uae ia
Jotting Down the Aniwera

operating Instructions

31

OPERATING INSTRUCTIONS

ADDITION

DIRECTIONS

THE FULL KEYBOARD METHOD

The "Full Keyboard'' Method is devised for the
man who will use the Comptometer only occasionally.
Use the push stroke; it is exceedingly simple and
will, from the first, produce absolute accuracy and
fair speed.

It is easy to add on the Comptometer with
Conscious Accuracy. The finger should be placed
on the Key — then push it down.

When adding Dollars and Cents the two Columns of
White Keys at the right are used for adding the cents
and the keys at their left for adding the dollars.
Thus:

2 Right Hand Columns of White Keys, cents SO. 65

Ist Column Black Keys, Unit of I's . . . 7.00

2d Colimm Black Keys, Tens of S's . . . 70.00

8d Column Black Keys, Hundreds of S's 700.00

1st Column White Keys, Thousands of $*s . 7,000 . 00

Add: $7.65

3.48

78.65

347.89

$437.67

Add each number according to the large figures on
the Keys.

First : — Place the finger, and let it come to a rest
on the $7.00 key (First coliunn of Black Keys).

Now push the key down as far as it will go,
then let it return to normal position, slide the finger
across the keys to the 60 cent key and push it
down, then to the 6 cent key. Then, without remov-
ing the hand from the keyboard, slide the fingers
across the key tops to the 3 dollar key, and con-
tinue in the same manner.

Remember, place the finger on each key, then
push it down. Operating the Comptometer in this
manner will eliminate that uncertain stroke which
would occur by raising the hand an inch or two and
letting the finger strike the keys.

Operating Instructions

ADDING HOURS AND MINUTES

When Fractions of Hours are yi, 3^, or ^ :

FROM BOOK OR COLUMNS

First add the fractions decimally in the cents
columns.

Use the .25 Keys and add repeatedly for the
number of quarters, then add the hours.

gi 9 92 73 82 6^ Answer 49.25

FROM TIME SLIPS OR CARDS

Add hours and decimals in the regular manner as
8.25-9-9.5-7.75-8.5-6.25 Answer 49.25

ADDING LOOSE CHECKS, BILLS, ETC.

For this class of work the Comptometer is
supreme.

Department stores having from 1,000 to 50,000
or more cash and charge checks daily, have learned
how to cut their auditing expense in half by using
Comptometers on this class of work.

When adding a great many bills or checks, jot an
occasional Sub-total on a slip of paper and drop it
on the pile of added checks ; it is then a very simple
matter to prove. Simply re-add, checking each
Sub-total. In case of an error, it is necessary to
re-add only that section where the error shows.

32

ADDING HOURS AND MINUTES

FROM BOOK ENTRIES OR COLUMNS

8hrs.

37]

tnin.

Add the minutes in the cents

11 "

45

«

columns.

7 "

8

«

The register will show 169 —

8 "

53

((

reduce this to hours by dividing

9 "

26

((

by 60 — ^register now shows 2 —

49—

(*2)

45

169

49

Then add the hours in the third

and fourth columns —

Result shown by register 45

hrs. 49 min.

(*Carried from the minutea column and already in the machine)

FROM TIME SLIPS OR CARDS

Add both hours and minutes with the one handling
of the time cards.

Add the hours on the 3 columns of White Keys,
and the minutes in the cents columns.

The first register result in the above will show
4300169.

Divide the minutes by 60 using the intervening
small cipher black keys to throw the converted
hours in the corresponding hour column.

Depressing the intervening small cipher keys at the same time as dividing, will
throw the converted hours into the hours column.

Answer. 45 Hr's 000 49. Min.

Operating Instructions

ADDITION OF YARDAGES

WHEN THE FRACTIONS ARE EXPRESSED IN QUARTERS

Example —
62' First : Add the fractions decimally in the

cents columns, thus:

Hold the 2 and 5 keys, representing 3^ or
.25, and add repeatedly for the number of
quarters in each respective quantity, i. e.,
3, 2, 1, 3, and 2, times.
Then on the Black Keys to the left add the
yards.

The register should now show a total of
306.75.

6P
581
59»
642

WHEN THE FRACTIONS ARE EXPRESSED IN EIGHTHS

56*

746

857
776

63*

Place the decimal point between the 3
columns of White and Black Keys; because
of a greater number of decimal places.
Add the fractions decimally :
.125

.625

.875

.75

.375 Then add the yards

White Keys to the left.

Answer 357.75.

on

the

Or, using both hands, hold .125 and add repeatedly
for the number of eighths in each quantity.
Then add the yards.
Answer 357.75-

33

ADDING 32nds AND 64ths

This work exists in the engineering department
of many metal goods manufacturing concerns.

Example, 6-13/64

7-37/
8-52/
5-49/

3-28/

The best plan is to add the number of 64ths on the
right of the machine and the whole niunbers on the
group of 3 white Keys,

Register showing 2900179

Then reduce the 64ths to units, dividing by 64
and using the intervening small cipher Black Keys
to throw the unit quantity in the correct colmnn.

Operating these three small cipher keys will throw
the converted whole numbers into the whole num-
ber column.

Answer 31-51/64

Operating Instructions

USING TWO FINGERS

Add the following columns, beginning at the top
of each column and adding down. Use the first
and second fingers of the right hand. Keep each
finger in its own column. Find the keys by feeling.
Go slowly and carefully, speed comes with continued
use.

12

36

43

38

59

84

67

45

34

63

43

64

25

67

38

13

12

26

12

97

33

54

32

84

13

47

65

54

11

55

23

48

62

27

44

34

35

32

34

45

28

64

36

88

28

63

43

26

25

12

26

27

26

33

29

37

42

24

36

21

35

13

77

33

35

63

36

83

21

52

317

378

411

348

483

415

520

67

45

33

54

44

25

77

84

67

97

65

27

26

13

59

25

13

47

62

43

35

38

64

26

13

48

63

21

43

43

24

84

23

28

36

36

63

13

32

55

96

52

12

34

38

54

11

88

83

18

82

42

19

63

36

42

23

53

35

72

17

41

12

16

29

81

91

81

72

93

396

505

402 531

431

518 464

34

ADDITION

TOUCH METHOD

The Touch Method is devised for the operator
who will use the Comptometer for a half hour a day
or more and wishes to become a highly efficient
operator. It is very simple and admits of almost
unlimited speed.

Use only the lower half of the Key Board; every
key to be operated is within easy reach of the fingers,
with but slight movement of the hand.

The odd keys, 1, 3, 5, etc., are provided with
cupped tops, while the even keys, 2, 4, etc., have
smooth tops.

Owing to the sense of feeling this makes the
Touch Operation very simple.

For 9 add 4 and 5 in the same column
"8 ''4 twice "
"7 "3 and4 "
"6 "3 twice "

Add the following single columns using the first
finger of Right Hand:

Find the keys by feeling, using the cupped 3 key
as a guide.

This exercise is to memorize the above combina-
tions and key positions.

8

3

5

5

7

8

2

3

6

9

1

6

5

6

9

9

9

7

2

7

4

4

• 8

1

7

2

7

8

8

1

6

2

54

40

40

41

Operating Instructions

TOUCH METHOD— Continued

USING THREE FINGERS

Inasmuch as in the ordinary invoicing and cost
work a large portion of the items will be in three
figures, i. e., the units of dollars and the cents as 1.37,
etc., it is better to develop well the use of three
fingers in the Touch Method.

Add these columns in the following manner:
First finger on the hundred's column.
Second finger on the ten's column.
Third finger on the unit's column.
Keep each finger in its own column.

4.65

6.43

3.75

3.33

2.34

5.76

1.25

3.75

3.46

6.78

4.96

3.51

8.11

4.22

3.56

5.25

4.34

4.36

1.50

5.09

3.27

6.67

8.87

8.98

4.32

5.43

6.54

2.25

6.11

4.78

7.67

8.54

4.56

6.56

4.96

7.78

52.34

65.04

60.31

35

In dealing with "department totals," etc., the
items will largely rim into the hundreds of dollars,
as 375.26, etc. On such work the best plan is to add
the cents columns first with two fingers, then leaving
that result in the machine add the three columns of
dollars with three fingers.

In the following columns add the cents first with the 1st and 2d fingers. Leave
this total in the register and add the dollars with tlie 1st, 2d and 3d fingers. Keep
«ach finger in its own column.

354.00

122.00

854.64

573.68

65.98

443.45

21.33

127.43

100.67

100.87

60.45

45.00

32.40

22.65

45.78

167.68

100.00

78.64

236.35

453.67

10.00

33.00

25.25

188.78

345.65

600.00

498.00

100.45

22.58

63.55

34.48

266.57

413.75

500.00

310.00

213.00

118.44

342.12

67.00

341.65

45.00

47.23

66.00

78.23

33.45

3025.98

2641.93

2602.94

S6

Operating Instructions

MULTIPLICATION

Multiplication is performed on the ComptometQr by
depressing the multiplier keys in the units position as
many times as indicated by the units figure of the multi-
plicand; then moving to the left one column and depressing
as many times as the tens figure of the multiplicand, etc.

There are various methods of manipulating the keys in
performing multiplication, which will be taken up on the
following pages:

Example :

MULTIPLYING

432X39

Place the first finger of each hand on the multiplier
keys 39 in the units and tens colunms.

Depress the keys, together, twice; then move the fingers
to the adjoining keys at the left and depress three times,
when again move one column to the left and depress four
times =16848.

Key Stroke Exercise :

The following is a good manipulation to acquire a
ready key operation:

Place the fingers on the 39 keys on the right side of
Keyboard (units and tens colunms). Look away from
the Comptometer and multiply 7654321. Move the
fingers to the neighboring keys on the left each time by
the sense of feeling. Give the keys a full depression and
allow a full return, i. e., let the fingers come just off the
key tops on the up-stroke.

Repeat this two or three times; then reverse, commence
at the left side of Keyboard and multiply towards the
right 7654321.

With concentrated effort, a fair degree of eflSciency in
manipulating the keys for multiplying is acquired very
quickly by the beginner.

Operating Instruction*

TWO FINGER MULTIPUERS

Example, 1364 x 67

Hold 57 with the first finger of each hand. De-
press these multiplier keys four times (multipUes
57x4). Then move both fingers to the left one
colmnn and depress 6 times, then in the next posi-
tion tiu-ee and one times respectively.

At first, when learning multiplication, always
confine yourself to the use of the first finger of each
hand. Give each key a full push stroke and allow a
full return.

In each of the following examples use the first
finger of the left hand for the tens figure of the
multipUer and the first finger of the right hand for
the unit figure :

24,531
35

12,456

5,315
64

23,456
75

84,143
79

858,686 847,008 340,160 1,759,200 6,647,297

16,341 46,673 36,341
88 28 23

14,683
47

1,603,890 1,360,008 1,278,844 835,843 690,101

89,986 16,366 65,418 94,346 14,312
37 16 31 63 86

3,329,482 230,490 2,027,958 6,943,735 1,230,832

433 46,541 63,222 46,821 46,533
19 91 83 61 11

602,227 4,235,231 6,247,426 2,856,081 511,863

THREE HNGER MULTIPUERS

Wher« the Multiplier consists of thr«e figures, the
Key Position should always be taken so that the
second, or longer, finger takes the higher key.
Example: Multiplying by 369 —

82,719x359-29,696,121

96,401x673-64,204,873

13,728x238- 3,267,264

43,721x139- 6.077,219

Any Multiplier larger than three figures should he

spUt. (See following page.)

Operating Instructions

SPUTTING THE MULTIPUER

Accuracy is the first requisite of all work.

Using only 2 keys at a time, one finger of each hand,
enables one to make a full and even key stroke with
the least attention to the key operation.

This is the best and speediest method of using the
Comptometer on large multipliers.
Multiply 35474 by 8356

Take the first key position on 56, use one finger of
each hand, and multiply through by same, then take
83 — in their proper columns, (3d and 4th) and
multiply through.

Use this method with all four or more figure
multipliers and instruct in like manner on all trials.

The line in the Multiplier indicates where it should
be divided.

35474

83156

16345
25|17
41140365
47316
52191
250348956

28351
98147

296420744
37529
26|45

279172297
91473
36[29

99264205

331955517

WTiere 5 figure multipliers occur, use one finger of
each hand on first part of operation and finish prob-
lem with one finger of one band and two of the other.
9245 7415 7461

357163 239138 351 127

330628935 177500270 262082547

FOR SPEEDY WORK
NOTE: 35474x83|56

Hold 83 — and multiply through, towards the
right, by 3 — 5 — 4 — 7 and 4. Then, merely shift to
the 56 keys in the next two columns and multiply
back towards the left — -(or reverse and first multi-
ply towards the left, returning towards the right).

This makes changing key positions for the Split
Multiplier very rapid and easy.

THREE HNGER MULTIPUERS-Continued

The illustration below shows the proper Key
Position for multiplying by 174.
Example:

27,415X174=4,770,210

32,506 X 931 =30,263,086
17,328 X 821 =14,226,288
42,571 X 1075 -45,763,825
35,729 X 197 = 7,038,613
71,241 X 376 =26,786,616
The same principle applies when using five figure

multipliers and splitting the multipliers according to

the directions on this page.

Operating Instructions

MULTIPLYING FROM LEFT OF KEYBOARD

Multiplying a problem like that below on an
8-column Comptometer from the right you will run
off of the Keyboard at the left, where the amoimt is
the largest.

If you reverse and commence at the left of the Key-
board and multiply toward the right, the amount lost
is so small a decimal as to make no appreciable dif-
ference with the result.

Multiply 458.27 by 887.669

Split the multiplier 8S7.658

1st. Hold 887 on left X468.t7.

Sd. 668 X468.86

Drop each figure of the multiplier as it runs

o£F of the Keyboard -Answer 176718.786.

r

POINTING OFF WHEN MULTIPLYING FROM LEFT

OF KEYBOARD

In multiplying from the left side, or the whole
number end, point off as many register holes as
there are whole numbers in both factors.

347.526
6.4167

6475.46
75.3

1899.9246+

1.465
674 352

487602.138

57.392
376. 347

987.92568 21599.3063+

21509.3063 Answer with 8 column machine
21509.307024 " '* lOor 12 column Compt.

Where either or both factors contain ciphers at the
Right of the Decimal, the same must be deducted
from the whole numbers in pointing off; i. e. —

6432.
.0039

25.0848

4 whole numbers
2 ciphers

2 places to point
off

13.006
.008

.104048

2 whole numbers
2 ciphers

.0765
.0069

.00052785

0 whole numbers
3 ciphers

Point moves to
the left 3 places

Point remains at
left of Reg.

These examples can be worked on a lO-column
machine, from right to left, but many problems
found in statistical work require the use of the above
method on the larger machines.

39

MULTIPLYING THREE FACTORS

485X327X48.

First multiply 485 by 327 equals 158595.

Leaving this result in the machine, is equivalent to
having multiplied it once, therefore multiply it 47
times more, thus:

Take position on 47 at left of the amount, cover-
ing only one figure in machine.

47
158595

Multiply once, as indicated, then move to the right
and multiply 5 times, 8 times, 5 times, etc.

The answer in the register should be 7612560.

The figure in the register hole corresponding to
the Right Hand Multiplier Key indicates the number
of multiplier strokes to make in each position.

Taking this position at the left of the amount in
the register is merely for convenience, the figures
in the register then indicate the number of strokes to
make.

If you were to conamence multiplying at the right
of the machine, the figures in the register would be
constantly changing so that you would either have
to remember the amount in the machine or put it
on paper.

40

Operating Instructions

MULTIPLYING THREE FACTORS—

Example :— 45x267x457.

45x267 equals 12015 (Let this result stand in the
register).

457 less one, equals 456.

Hold 456 with the right hand figure (6) over the
left hand figure (1) of 12015, and multiply toward
the right 1, 2, 0, 1 and 5 times.

Multiply 456

12015 Answer 5490855.

345X 289X 66= 5583480

645 X 4456 X 28= 80475360

789 X 88 X 546= 37909872

389 X 673 X 438 = 114667086

6452X 344X 66 = 146486208

75X6489X 567=275944725

33 X 875 X 458= 13224750

372X 44X8879=145331472

You will find this method very desirable for some
feature of the work in nearly every office: —

For instance : —

Or:—

10 Bolts of SUk @ 69 cts.,

64-3/4 yds.

less 12K%

66-2/

63-1/

62

62

62-1/

65-3/

67-1/

63-2/

64

631.25 yds. @ 69 cts. = $435.56

less 12)^%= 381.12

METHOD

Add the yards in the usual manner, leaving
the result in the machine, multiply by price per
yard (69 cts.), using the 6 8 keys; then multiply by
the net of the discount, .875, (as 8 7 4).

46 Pc's
132

84
167

34

463

58 cts. each less 35%

Add the pieces on the right side of Keyboard
equals 463.

Leave this in the machine and multiply by .58.

The first key position of course is on 57 at the
extreme left of the amount in the machine, e. g.

57
463 result is 268.54

Continuing, take off the discount 35%. The net
being 65%, multiply 268.54 by 65— Take the Key
position on 64, one less than 65, at the extreme left,

e. g.

64

26854

and multiply toward the right in the same manner.

The result is 174.55.

Operating Instructions

U

MULTIPLYING THREE FACTORS —Continued

METHOD 2

Many times it is easier to hold for the Key Factor the
number indicated in the register.

Example 1 :

8 Reels

53 yards

of Cloth

58 yards

@17^c

56 yards

per yard.

61 yards

63 yards

56 yards

54 yards

66 yards

467 yards

COMPTOMETER METHOD

Add the yards on the right of Keyboard =467.

We now have 467 yards @ $.1725 per yard. It is
obvious that 467 can be the more easily used as Key
Factor. Leave the total of the yardage in the register.

Hold the registered amount directly over itself for Key
Factor and multiply .1725. Because the Key Factor,
467, is already in the register once, multiply only 4 times
in the first position, then moving to the left, multiply the
remaining figures, .172 — , in their respective orders,
= $80.5575.

Example 2 :

GLASS FACTORY PAYROLL

Wm. Jones is making some articles that weigh 68 lbs.
8 oz. to the 1000, for which he receives $1.90 per 1000.
He turns in his product several times during the day. A
record is kept of it in pounds and ounces.

Several trays brought in weigh.

for instance.

as

follows:

42 lbs.

7 oz.

48 lbs.

6 oz.

47 lbs.

3 oz.

54 lbs.

8 oz.

67 lbs.

14 oz.

260 6

Establish a Pound Price :

A pound price is first established from the price and
weight per 1000, i. e., add the price per 1000, $1.90, in
the Comptometer at the left and divide by the weight per
1000, 68 lbs. 8 oz., or 68.5 lbs. = $.02774, price per pound.

Add the ounces, 7, 6, 3, etc., = 38 oz. To convert to
pounds you can divide by 16, or, multiply by its Recip-
rocal, .0625.

Using the Reciprocal :

Hold 38 for Key Factor and multiply .0625 towards the
left. The multiplier, 38, being in the register once,
multiply only 4 times in the first position. Point off
4 places = 2.375 lbs. Now continue with the pounds,
adding same, 32, 48, etc., in the 5th and 6th columns,
equals a total of 260.375 lbs.

The weight, 260.375 lbs., is now in the register, and we
will hold same for Key Factor. Split the Key Factor,
first holding 26-. and multiply .02774 towards the left
(multiplying only 3 times in the first position). Upon
completing multiplication of 2774 by 26-. move the
fingers to the relative keys for .375 and multiply back
towards the right.

Or, take the key position on 375 over itself and multiply
.02774 towards the left.

Point off 5 additional places for the price, .02774 = $7.22.

Operating Instructions

FIXED DECIMAL MULTIPLICATION

THE HXED DECIMAL

This means to fix the decimal at a certain place
on the machine and do the work so that the decimal
is always at the same place in the result, regardless
of the nmuber of decimals in one or both factors.

This Fixed Decimal multiplication, both in single
and accumulated extensions, is used in thousands of
Commercial Houses, Railroad Offices, and Manu-
facturing Plants, for figuring and proving invoices,
cost work, pay rolls, etc.

There may be varying decimals in either or both
factors but having learned how to use the Fixed
Decimal it is easier to make the extensions and
it efiminates all the bother and the errors incident
to "pointing off."

Multiplier Key Position: —

Turn down the Decimal Pointer between the three
columns of white and black keys, for the Fixed Deci-
mal division of the Keyboard.

The Keys at the Left will represent Dollars.

Those at the Right of the Decimal, Cents.

Hold the "Price" Keys for the multiplier.

Always take the original position directly on the
" Price " Keys.

This will be the position to multiply by the Unit
Figure (first whole number figure) of the quantity.

Thus 4 lbs. of Tea @ 39 cts.

Holding the Price Keys- .39, it is obvious that 4
depressions give the cost of the 4* @ 39 cts. or $1.56.

If the quantity contains a fraction or decimal
as 4K» (4.25) Tea @ 39 cts.—

After multiplying by the lbs. (4) move to the
r^t and multiply by the decimals 2 and 5 respec-
tively. Answer $1.6575.

Operating Instructions

METHOD— Continued

If the quantity is greater than the unit figure as
34J4# (34.25) Tea® .39

234M# (234.25) " @ .39

First hold the original "Price" position.
Then move to the left one column for each addi-
tional whole number figure, i. e., for 34.25 move one
column for the 3 and there multiply 3 times, and
continue toward the right by the 4, 2, and 5, respec-
tively,—

Answer $13 . 3575.

For 2341^, first hold the "Price Keys" then
move to the left one column for the 3 and again
another column for the 2, and there multiply 2
tunes and continue toward the right, answer
$91.3575.

To Accumulate, multiply over the Fixed Decimal
and leave each amoimt in the machine for a final or
total result.

@ .39
.39
.39
.39

4«

34M
234M

it

(i

$107.9325
Example : —

4% ( 4 . 75) yards at $1 . 25
161^ ( 16.5 ) yards " .34)^c
148Ji (148.25) yards " .06)^0

Total result $20.8956+
In problems like the one below, where price con-
sists of 4 or more figures, split the multiplier as
indicated.

146 doz. @ . 0368 Doz.

38J^ " " .27139

14A(.417)" " 1.7|25

il

l(

Total result $40.71872

43

PROVING MULTIPUCATION

BY THE NEGATIVE METHOD

Many times you will find this method of a decided
advantage in proving extensions. Especially is this
true in Creamery Work and Cost Accoimting.

The Negative Key position for any multipUer is
the Keys bearing the identical amount in small
figiires, but less one, on the right hand figure of
value, e. g., for 30.99 is 3098. The negative of 38,
is Keys with small figures 37, — ^for 6400 is 63 — .

7391 60 34000 4003

* — ^ * ^ R. H. Figure of Value-
Example 145 times 38

Multiply in the usual manner from Right to Left
equals 5510. Leave this answer in the machine and
multiply, in the same manner, 145 by the negative of
38 i. e. small 37. If the original extension was
correct the register will now show 14500, or the
multipUcand with as many ciphers to the right as
there are figures in the multiplier.

This method of proof is positive, since com-
pensating errors in the original extension and the
proof are impossible.

We first multiplied 145x38.

Then, in the negative, actually multiplied 145x62.
Thus, all told, we multipUed 145x100.

Therefore, must have 14500 in the register.

u

Operating Instructions

SUBTRACTION

Subtraction on the Comptometer is as practical
and simple as Addition. In deducting an amount,
use the small figures on the key tops and the Sub-
traction Cut-OflF.

The reason for using the small figures in Subtrac-
tion is to be found in the following :

The Complement of a number is that number
which, added to it, will make 10 or some power of
10, e. g.—

The Complement of

is

of
is

3

10

13

87

of

is

of
is

100

195
805

1000

1203
8797

10000

In each case, you will see that the two right hand
figures, added, make 10, while all of the other col-
umns, separately, equal 9. This is because the one
carried from the first column continues to the end
of the Complement.

It is a well known mathematical principle that
adding the Complement of one number to another
will by eliminating the carrying at the left, give the
same result as making an actual subtraction.

e. g.

368
— 127 (Eliminating the carrying)

241

368-1- (The Complement of 127
873 is) 873

241

1000

You will notice that the small and large figures on
the key tops are all complementary to the figure 9 ;
therefore, the key of one less, for the right hand
figure of value, in the small figures, will add one
more, thus making the full complement.

The Column Cut-Offs eliminate the carrying,
while the operation of the keys bearing the small
figures of the subtrahend performs the subtraction,
using the key of one less for the right hand figure of
value.

To subtract one number from another, put the
larger amount (minuend) in the machine as in add-
ing.

In subtracting the smaller amount, (subtrahend),
use the corresponding small figures, excepting for
the right hand figure of value, which must be one
less, i. e., to subtract 28 use the small figures 2 7.

Subtract 28 from 1036-

METHOD

Add 1036 on the right side of keyboard.

Cover the Register with the left hand, then move
it to the left until there is visible an amount greater
than the 28 to be subtracted. At this point, push
and hold back the Subtraction Cut-Off immediately
to the left of the amount visible, e. g., 10|36.

Operating Instructions

METHOD-Continued

With the right hand, push the keys bearing the
small figures 27; the result shown is 1008.

Now subtract 36 from 1008— locate the Cut Off
in the same manner — you find in this case there are
two more columns of Keys at the right of the Cut
Off than there are numbers in the amount to be
subtracted.

In all cases of this kind use the Keys bearing the
small cipher (0) in each of these additional columns,
i. e., push down the small 0—0—3—5 Keys — your
result is 972.

Note 1. — Always use one less for the right hand
figure of value.

7391 60 34000 4003

^ — ^ ^ ^ R. H. Figure of Value,

For Bubtracting 127 use 126 keys in small flgures
209 '• 208 '^ •* "

«<

4t

200
301

" 1—
" 300

41

Note 2. — ^Where 9 occurs, pass that column (as
there are no Keys bearing the small 9). If, however,
it be the right hand figure of value it becomes 8
owing to the one less —

For subtracting 1987 use 1-86 in small figures

*' *' QKO " —7— '* " "

" " QOfl " Q •• •• •«

1009 " 1008 " ••
" " 901 " -00 " "

In the following examples the vertical line indi-
cates the cut-off to hold back.

21143- 127
Use sxall figures 126 Ans. 2016

1 17036- 209

0208 Ana. 16827
(100:W- 301
00300 Ans. 9729
1J2326- 1987
1-86 Ans. 10339
[1080- 980
0-7- Ans. 100
11126- 999

0 8 Ana. 127

11(06-1009
1008 Ans. 17
1200326- 901
000-00 Ans. 199425

45

NEGATIVE SUBTRACTION

Negative Subtraction is determining the differ-
ence between two factors when the smaller amount
is in the Register. This would only be occasioned
by some previo\is total or calculation which leaves
the smaller amount in the Register; for instance,
determining the Interstate Revenue from Conduct-
or's Cash Collections.

Example :

The Conductor turns in his report of Cash Collec-
tions, on which he has made the original footing;
the Auditing Office must determine the revenue in
Alabama and Georgia.

METHOD

Add the items of reve-
nue for Alabama . . $10.33
leaving the amount in
the machine.

Subtract the total . 18.06
in the usual manner.

Inasmuch as we are taking a
large amount from a smaller, the
answer, 9227, must be a Negative.

The Negative of 9227 is small
figures 226 and the revenue for
Georgia is represented by the
large figures on these keys.

To register the actual amount, or Positive :

Hold back the Cut-Off at the left of the amount
in the machine and add each negative key — small
2-2 and 6 twice, registers the difference, $7.73.

$1.45 Alabama
3.72
6.16

.33 Georgia

.24
2.25
1.37
1.40

.33

.24
1.57-

U

(<

tt

(I

it

i(

it

$18.06

46

Operating Instructions

COMPOUND SUBTRACTION

This is subtracting the unknown product of two
numbers.

Equations of this nature are found more particular-
ly in the Engineering Work.

Example:

(436 X 54)— (37 X 163)

METHOD

Multiply 436 X 54 at right of Keyboard =23544

Leave this result in the Register and multiply
37 X 163 negatively, i. e., hold at the right
of Keyboard the negative of 37 (small 36)
and multiply 163 — Now subtract the
multiplicand plus as many ciphers as
there are figures in the multiplier you
have just used, i. e., 16300 = 17513

Or Better-
After multiplying 436 X 54 and with 23544
in the register, hold 37 negatively at the
right and multiply 163. As you complete
the multiplication of the last figure, merely
move to the left one column and there
commence to subtract the multiplicand, 163 = 17513

Thus, with the product of the two larger numbers
in the register, the subtracting of the unknown pro-
duct of two numbers, as 37x163, actually amounts
to the following operation :

Adding ^63 X 163

and subtracting 100 X 163

Hence the net amount subtracted is 37 X 163.

* Negative of 37.

FINDING THE DIFFERENCE BETWEEN THE SQUARES

OF TWO NUMBERS

Example :

\/ 687^-236^

Square 687 on right of Keyboard =471969

Leave this in the register and directly
over it, square 236, negatively, i, e.,
hold the negative of 236 (small 235),
and multiply 236. As you complete the
multiplication, move to the left one
column and then subtract 236 652273

—236

Extract the Square Root .

(*'Sm Square Root" for method)

=416273
= 645.192 Ans.

Operating Instructions

47

DIVISION

The process of Division on the Comptometer
is a very simple one, successive key depressions only
being required.

The Comptometer itself indicates when the
division of each Active Dividend is complete, thus
rendering unnecessary the estimating of the Quo-
tient figure.

THE CO-DIGITS

The small figures on the key-tops are the Co-
Digits of the large ones, which are the Digits.

In performing division or subtraction the co-digits
on the key-tops indicate the keys to be operated and
are referred to either as' *' Co-Digits" or ** Small
Figures."

The arithmetical principle on which the use of
the co-digits is based is explained in the appendix to
Operating Instructions.

When depressing the keys according to the co-
digits, always use the key of one less for the right-
lumd significant figure.

When the niunber to be depressed according to the
co-digits has a cipher or ciphers on the right, such
ciphers must be disregarded. When the ciphers
occur between the other figures, these co-digit
ciphers must be depressed.

DIVISION TERMS

375408 divided by 44 = 8532

Dividend: The number to be divided, (375408).

Divisor : The niunber to divide by, (44) .

Active Dividend: The first figures in the Divi-
dend that will contain the Divisor, e. g., in the
above Dividend, 375 will first contain the Divisor
44 ; therefore, it is the first Active Dividend.

Changing Quotient : Is that cipher or figure in the
Register Hole one place to the left of the Divisor
Key Position, e. g., in this problem, the first Chang-
ing Quotient is 3.

Divisor Keys : The Small Figures corresponding
to the Divisor, excepting for the Right-Hand Figure
of Value, which must be one (i) less, e. g., with a
Divisor 44, use Small Figures 43.

7391 60 34000 4003 Right Hand Significant
♦ ft ♦ Figure,— Or

^ * ' * R. H. Fieure of

Value.

For Divisor 12, use small figures, or Co-Digits

tra tt << << tt ft

on li tl It It ti

144. '' '' '^ ** **

2240 " " " " "

it
tt
n
It

11,

31,
65,

5-,

143,

223-.

Where 9 occurs in the Divisors, pass that column (as there are
no keys bearing the small 9). If, however, it be the right-hand
figure of value, it becomes 8, owing to one (1) less.

For Divisor 209, use small figures, or Co-Digits

1987

96
980
901
999

if
11
ii

a

(<
(<
((

i(
li
II

li
li

a
a

it

208,
1-86,

-7-
-00,

-8.

Operating Instructiong

DIVISION INSTRUCTIONS

Example: Divide 375408 by 44.

METHOD

Add the Dividend into the machine ft

1st: Place the fingers on the Divisor
over the first Active Dividend, units

2nd: Look at the Changing Quotient

3rd: Depress the Divisor Keys repeatedly, count-
ing the strokes aloud

Continued on next Page.

Operating Instructions

DIVISION METHOD-C

until the last number coun
with the Changing Quotient.

The Chancii^ Quotient Ktartx with
deprese ihe Divisor Keys repeatedly, i
becomea 4, then 5, then 6 and 7. Wl
counted seven key depressions the CI
tient BhowinR 7, acrords with tho n'
depressions.

4th. Look at the Remainder
Without moving the Finger Position
depress the same Divisor Keys until
the Remainder becomes less than
the Divisor.

In this case the Remainder it) 67. One more
Divisor depression and ihe Remainder becomes 23,
which la less than the Divisor 44.

Continued on next Page.

Operating Instructions

The fi
S is the
23 the R
order wi
dend.

Move I
one colli]

Look
in the si
is now 2

Depress the Divisor keys repeatedly, count and
watch the Changing Quotient, as before. On the
fourth depression, the number counted and th
Quotient become identical.

Look at the Remainder, (58) and reduce aa before
(Until it becomes less than the Divisor).

This completes the second operation.

Move one column to the right, to the nex
Divisor position and continue as before.

Continued on nert Faxe.

Operating Instructions

Make key depressions (1 key depr.) and count
against the Changing Quotient. In the above, as
occasionally occurs, the full number of depressions
are made without increasing the Changing Quotient

Reduce the Remainder (96), two depressions being
required, when the remainder becomes 8.
Move to the right for the next Divisor Position.

The Changing Quotient is now 0 ; therefore, it is
only necessary to reduce the Remainder (88) depress-
ing twice,—

when the answer is 8532

(Continued on following page.)

52

1st.
chine.

POINTING OFF

3754.08 divided by 44.
Add the Dividend in from the left of the ma-

2d. Turn down the Decimal Point, the same as
on paper, thus 3754.08.

3d. Move the Decimal to the left as many places
as there are whole numbers in the Divisor; e. g., the
Divisor 44 contains two whole numbers; therefore,
move the decimal two places, i. e., between 7 and
5, as 37.5408.

PROVING DIVISION

Example:

Sales $366.00— Profit $67.80— What is the per cent of
Profit?

67.80^366 = 18% (192 Rem).

METHOD 1

The simple proof, when the Division is com-
pleted,—

Jot down the Quotient and Remainder.

Clear the machine.
Multiply the Quotient by the Divisor,

366X.18 $65.88

Add in the Remainder . . : 1 . 92

Equals.the Dividend $67 .80

Operating Instructions

DIVISION CORRECTION

If the Divisor Keys have been depressed once
more than they should have been, —

You have merely deducted the Divisor once more
than you should have, so hold back the Cut-Off just
at the left of the Divisor Keys and add (in large
figures) the amount of the actual Divisor.

Example :

375408 -^ 44 = 8532

With the Dividend in the machine, and Key
Position on the Divisor, (small 43), depress the keys
until the Changing Quotient and Key Depressions
agree.

The Remainder is 67. In reducing, depress the
Divisor keys purposely once too often (twice).
The Remainder showing is 79.

Hold back the Cut-Oflf at the left of 79 and,
directly over 79 add 44, giving the result 23, the
correct Remainder.

Operating Instructions

53

DIVISION POINTERS

Add the Dividend in the machine from the left,
pointing off before dividing. Count key depressions,
against the Changing Quotient, reduce Remainder,
move to new position, etc.

Divisor Positions are always on the Small Fig-
ures, with the Key one less for the Right Hand
Figure of Value.

1st: Count key depressions against Changing
Quotient ;

2nd : Reduce Remainder ;

3rd: Move to new position, etc.

When the Changing Quotient is a cipher, simply
reduce the Remainder.

Ciphers at the right of the Divisor are eliminated
except in pointing off.

Ciphers in the body of the Divisor are held the
same as other keys.

When 9 occurs in the Divisor, (excepting the R. H. Fig. of
Value), no key is held for that position.

LONG DIVISOR

Split the Divisor when it cannot be easily held at
one time. Divide in each new position with the first
part of the Divisor; then, with the right hand,
immediately depress the unused Divisor Keys the
same mmaber of times, (as indicated by the Quotient
figure) .

Let the left hand retain the Key Place, the right
hand depress the unused Divisor Keys and then re-
turn to its original keys, as the Remainder may be-
come sufficiently large to contain the entire Divisor
once more.

Example:

6750 -M 8744

Add the Dividend in the machine from the left.

Pull down the decimal pointer at the right of 6750.
Now point off to the left as many places as there are whole
numbers in the divisor, which are 5. This brings the
decimal point at the left end of the register.

Take position on 187, with both hands, and reduce —
(three times).

Then, the right hand leaves its position, to depress
the unused Divisor Keys, small 43, in the neighboring
columns, (three times). The finger of the left hand
retains its Key Position while the thumb covers the 87
keys merely for the convenience of the right hand in
coming back to its original position.

Return right hand to the original position. The
Remainder will not contain the Divisor again; therefore,
move to the right and count against the Changing
Quotient.

Then, depress the remaining Divisor Keys accordingly,
and return to the former position. The Divisor is
now contained once more, so depress again the original
187 and then the remaining Divisor Keys 43. Move to
the right. 187 will not contain, so move to next position
and reduce, etc.

Answer 3601, Remainder 2856

54

Operating Instructions

METHOD 2— LONG DIVISORS

In the foregoing example we used two of the divisor keys to first
obtain a quotient figure, after which we depressed the keys for the
negative of the unused divisor as many times as indicated by the
quotient figure.

By this method, we will obtain the quotient figure in the same
manner and then depress the quotient digit (large) in each of the
imused divisor columns as many times as indicated by the negative
of the unused divisor figures.

In order to make the proper number of key depressions, it will
be found easier to count from each divisor figure, inclusive^ up to 8,
depressing the key with each count. For the right-hand significant
figure, count to 9.

Rule. — Find a quotient figure by using the two left-hand figures
of the divisor, ana then, on the row of keys on which the "digit"
(large figure) is the same as the quotient figure, depress, for each of
the remaining figures of the divisor, as follows: suppose a remaining
divisor figure to be 6, oount "six, seven, eight," depressing the key
each time, which of course is three times altogether. Or, suppose
the remaining divisor figure is 4, count ^ JouTy five, six, seven, eignt."
Always start counting with the figure and stop at eight, except for
the extreme right-hand figiure, which must be depressed once extra.

Example :— 90892150-3-3567648.

Adding the dividend in the Comptometer at the left and then using
35 (on the co-digits, but not one less) as a trial divisor, two key de-

f)ressions show that the first quotient figure is 2; therefore leave the
eft-hand finger on the key to keep the place and move the right-hand
finger one column to the right onto the large 2 key. The first of the
remaining figures of the divisor (67648) being 6, count thus: "six,
seven, eight," depressing the key with each count; (the next "re-
maining figure being 7) move to the next 2 key, and count "«eren.
eight," depressing with each count; move one fcey to the right ancf
count "«ix, seven, eight," depressing with each count; move one key
to the right and count: ^^four^ five, six, seven, eight;" move one key
to the right and this being the last figure count: "eight, nine," de-
pressing the keys with each count when the Register shows 2 as first
quotient figure and 1,953,919 remainder.

Again using the two left-hand figures as a trial divisor we find that
the second quotient figure is 5, so put the right-hand finger on the
large 5, one column to the right and count: "six, seven, eight,"
move to the right and count: "sewn, eight," and so on for each of
the remaining figures of the divisor, when pointing off we have
254-1700950, that is, final quotient 25 and remainder of 1,700,950.

It will be seen that, if desired, the quotient can be carried out
decimally. To carry the quotient out decimally on an eight-
column machine, one figure on the right of the divisor will be dropped
as each decimal figure is obtained. But in the examples just illus-
trated this dropping of figures of the divisor will not make any differ-
ence in the answer imtil the fourth decimal place of the quotient
is reached.

Notes. — If either of the two left-hand figiu'es of the divisor be 9,
use the first three figures as a trial divisor, because that column in
which 9 stands does not have to be operated.

If any of the "remaining" figures of the divisor be 9, of course
no count of key depressions is made for it unless it is the units figure
(last figure) of the divisor, when one key depression is made.

If there be a naught (0) among the remaining figures of the
divisor, coimt ^^naugfdy one, two, three," etc., just the same as for
any figure.

In obtaining a quotient figure with the trial divisor it sometimes
occurs that the remainder resulting from dividing by the trial
divisor nearly equals the trial divisor, and that depressing Quotient
Digit Keys for the "remaining" figures of the divisor increases
the remamder until it becomes as great or greater than the trial
divisor. In such cases depress the first two divisor keys once
more; then depress on the row of one keys for each of the remaining
figures of the divisor, as before —

Or—

Depress the entire divisor ke3rs according to the Co-Digits.
Either process will increase the quotient figure by one and decrease
the remainder.

Operating Instructions

56

CIPHER METHOD DIVISION

This is a method of Division that is very practical
for small Divisors. It necessitates holding one more
key than the regular Division method.

Its advantage to the beginner is that there is only
one thing to do— reduce; i. e., Depress the Divisor
Keys repeatedly until the Active Dividend becomes
less than the Divisor.

Example :

884325 4- 65 = 13605

Add the Dividend in the machine one colmnn
from the left.

Hold and operate, with the regular Divisor Keys,
the small cipher key at their left, i.e., small o 6 4, —
holding the o key with the left hand and the 64 with
the right.

The first position is over 088.

Depress these three keys until the Active Divi-
dend, 88, becomes less than the Divisor, 64.

(One depression when the Remainder is only 23.)

Move to the right for new Divisor Position.

234 is now the Active Dividend.

Reduce until it becomes less than the Divisor.

(When the Remainder becomes 39.)

Move for new Divisor Position.

393 is the new Active Dividend.

Reduce again, watching only the Active Dividend
until it becomes less than the Divisor, 65.

(The Remainder becomes 3.)

Continue in this manner until the Division is com-
pleted. Answer, 13605.

When using this method with larger Divisors,
split the Divisor. Reduce with the first two or
three figures of the Divisor, then immediately de-
press the remaining Divisor keys a corresponding
number of times for each Active Divisor.

Reciprocal

CARD HOLDER IN USE HOLDING RECIPROCAL TABLE

Reciprocal

57

11

4<

DIVISION BY USE OP THE RECIPROCAL

A great deal of Percentage Work, Unit Costs,
Averaging, etc., can be worked up with the "Recip-
rocal" to a decided advantage.

THE "RECIPROCAL"

A Reciprocal of any Divisor is that decimal pro-
duced by dividing it into 1 and by which we can
multiply and get the same result as though perform-
ing an actual division.

Example:

Divide 32 by 8

48 by 8

63 by 8

8 divided into 1 equals .125, or, looking opposite
8 on the "Reciprocal Card," is .125. 32 multiplied
by .125 equals 4; therefore—

32-5-8=32X.12r) = 4
48-^8=48X.125 = 6
63 -5-8=63X. 125=7.875

POINTING OFF WHEN MULTIPLYING BY "RECIPROCALS''

Multiplying from the left of the Keyboard.

Turn down the first decimal pointer at the left of
the machine.

If the Divisor is greater than the dividend, the
decimal point will be as many places to the left of
this pointer as the whole numbers of the divisor
exceed those in the dividend.

If the Dividend is greater than the divisor, the
decimal point will be as many places to the right of
this pointer as the whole numbers in the dividend
exceed those in the divisor.

For Calctilations Where the Divisor Is Constanty

Use the Following Method:

Determine the Reciprocal of the Divisor, i. e.,
divide the Divisor into 1.

Example :

The departmental costs for manufacturing 356
articles are as follows :

Costs % Each

Cost Each Department

Labor 682.55 1.6364 .446

Woodworking 284.37 .7988 .217

Painting 175.92 .4942 .135

Foundry & Shop 263.70 .7407 .202

1306.54 3.6701 1.000

What is the cost per article in each department?

What is the per cent of Cost in each department,
to the third decimal?

Unit Cost :

Each cost item must be divided by 356, the num-
ber of pieces.

356 divided into 1=. 002809, the *' Reciprocal/'
582.55x2809=1.6364

Multiply from the extreme left of the Keyboard.

Pull down the left Decimal Pointer.
The Divisor, 356, contains 3 whole numbers.
" Dividend, 582.55, " '* " " so the

decimal remains at the same place in the answer.

Department %

1306.54, as 1307, divided into 1=7651 Reciprocal.
582.55X7651 =.446%

The Divisor, 1307, contains 4 figures.
'' Dividend, 582.55, " 3 "

Therefore, the decimal is one place to the left.

In like manner, determine the Unit Cost and per
cent of each. Prove each result by Negative Mul-
tiplication, or the final total of results by multiply-
ing the total costs by the Reciprocals.

Note: Hereafter, in referring to Reciprocals, the decimal point will not always be shown, inasmuch as its location, in the Comptometer Method
outlined, depends entirely upon the relation of the Dividend and Divisor.

68

Reciprocal

SOME USES FOR THE REOPROCAL
PROFIT AND LOSS

SALESMAN

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DEPT. *!

SALES

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Here you figure the per cent of profit through each
salesman in each department.

The per cent of profit is figured on the selling
price. To get per cent of profit, divide the profit by
the amount of sales.

The first four figures of Reciprocal will be ample
to use on this class of work.

In each case when the amount of sale is less than
$100.00 use the Reciprocal for the three highest
figures and this practice is reconunended in all
similar cases. For instance : Take the sales in Dept. 1
for Abel Wicks, 94.50. Use the Reciprocal for 945,
1058 and multiply the profit, 7.86, obtaining the
per cent, .083.

When the amount of sale is $100.00 or over, dis-
regard the cents under 60; but where 50c or more,
treat as a whole dollar.

For convenience, place the Reciprocal Card in a
holder on the back part of the Comptometer.

For easily finding the Reciprocals, locate the
hundreds column by the Bold Face figures at top of
Table; the tens by the Bold Face figures at the left
side of Table.

METHOD

Figure the per cent to the third decimal place
and consider the remainder, in order to accurately
determine the last figure.

Sales Profit

Dept. 1, Avis' $146.25 $32.40

Hold the profit, 324, for Key Factor, at the
left of Keyboard, and multiply the Recip-
rocal opposite 146, i. e., 6849+, equals. . 22.2%

POINTING OFF

Multiply from the left of Keyboard. Pull down
the left decimal pointer. The divisor contains one
more whole number than the dividend; so the deci-
mal in answer is one place to the left.

Reciprocal

69

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Square Root

61

SQUARE ROOT

Square Root involves a process of Division, where-
in the Divisor changes with each period. The Unit
Figure of the Divisor is at first unknown. It is
determined by the number of times the known part
of the Divisor is contained in each Active Dividend.

Example 1:
Extract the Square Root of 753,090.24.

METHOD

Add the amount in the Comptometer at the left
and point off from the decimal in two figure periods,
as 75'30'90'24.

First Period — 75 :

Determine the root mentally, equals 8.

Divide 8 into this period eight times.

Use the small cipher Key with the Divisor Key

(i.e. small 07 Keys).

8 is recorded for the First Root Figure; set it off
with decimal pointer and throw the remainder, 11,
with the next period.

If the first, or mentally determined, Root Figure is 5 or more,
use the small cipher next on the left with the Divisor. Otherwise
the Divisor key is used as in regular division.

Second Period — 1 130 :

Double the Found Root, equals 16.

Hold small 16 as the known Divisor and divide
into 113 — . It is contained six times; therefore six
becomes the Unit Figure of the Divisor.

Depress its negative (small 5 over the naught)
accordingly six times.

Set off the two Root Figures, 86, with the decimal
pointer, and throw the balance with the next period.

Third Period — 139490 :

Double the Found Root, 86, equals 172, the Known
Divisor, and divide it into 1349. It goes 7 times;
therefore 7 is the Unit Figure of Divisor and depress
its negative (small 6) 7 times.

The Root is now 867, and Remainder 1401, which
is thrown into the next period.

Fourth Period — 140124:

Double the Found Root, 867, = 1734, and divide
it into 14012-. It goes 8 times; so depress the
negative (small 7) a corresponding number of times
(8) = Square Root, 867.8 and a Remainder, 1340.

Example 2:

Extract the Square Root of 126,736.

Add 126736 in the machine at the left and point off from the
decimal point, in periods of two fifz:ure8 each, as —

12'67'36
First Period— 12:

(Mentally) The Square Root is 3; therefore divide by three
three times equals the first Root, 3, and leaves a remainder of 3.
Set off the root with decimal pointer and throw the remainder with
the next period.

Second Period — 367:

Double the Found Root, equals 6 and divide it into 36 — it goes
5 times; so depress the negative (small 4 over 7) five times, equals
Found Root of 35 and leaves 42, Remainder. Set off the Obtained
Root, 35, with Decimal Pointer and throw the Remainder, 42, with
the next period.

Third Period— 4236:

Double the Found Root equals 70.

Divide it (small 70) into 423- =5.

Complete the division with 5 as the Unit Figure (small 4) equals
355 Root and 711, Remainder.

It is obvious the Divisor, 705, would contain in this Remainder
once more; therefore find the new Divisor, i. e. merely double the
Complete Found Root, 355, eauals 710. (*) Then use small 710
as actual Keys for Divisor ana make one depression, when answer
is 356, the Square Root.

(*) We know by inspection that this will divide once. Therefore
the Divisor will be 711 and its negative, small 710.

62

Cube Root

CUBE ROOT
WITH THE COMPTOMETER

In connection with the tables herewith given.

Example :
Find the Cube Root of 49,568,518.

METHOD

Add 49,568,518 in the Comptometer at the left.
Turn down the decimal pointer and from it point
off in three figure periods, as :

49'568'518.

First Period — ^49.

Refer to the accumulation column and find the
nearest accumulation less than 49. This is 27, and
opposite it is 3, the Root No. Subtract the accumu-
lation, 27, from this period, 49. Jot down 3 as the
first root figure obtained.

Throw the remainder into the next period.

Second Period — 22^568.

Annex 1 to the Obtained Root Figure, =31.

Now beyond No. 31, find the nearest accumulation
less than 22,568, which is 19,656 and opposite. Root
No. 36. Subtract the accumulation and jot down 6
as the second Root Figure.

Throw the remainder with the next period.
Third Period — ^2,912,518.

Annex 1 to the Obtained Root =361.

Find the first accumulation beyond 361 and nearest
this period. It is 2,774,863, and opposite it is 367,
the Root Number. Again subtract the accumula-
tion and jot down 7 as the third Root Figure. The
first three figures of the Root are 367.

To secure the Root of the Remainder.

Opposite Root Number 367 is Divisor 402,967.

Divide this into the remainder, 137'655, until the
approximate figures, 342, are obtained.

The required Root then is 367.342.

Cube Root

63

CUBE ROOT TABLES

Hd.

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1

1

1

51

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8

52

3

19

27

53

4

37

64

54

9

61

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55

e

91

216

56

7

127

343

57

•

169

512

58

9

217

729

SO

10

271

1,000

60

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331

331

61

12

397

788

62

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469

1,197

63

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547

1,744

64

15

631

2,375

65

16

721

3,096

66

IT

817

3,918

67

18

919

4,832

68

19

1,027

5,858

69

10

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7,000

70

n

1,261

1,261

71

22

1,387

2,648

72

23

1,519

4,167

73

24

1,657

5,824

74

25

1,801

7,625

75

26

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9,576

76

27

2,107

11,683

77

28

2,269

13,952

78

29

2,437

16,389

79

SO

2,6U

19,000

80

31

2,791

2,791

81

32

2,977

5,768

82

33

3,169

8,987

88

84

3,367

12,304

84

35

3,571

15,875

85

36

3,781

19,656

86

3T

3,997

28,653

87

38

4,219

27,872

88

39

4,447

32.819

89

40

4,681

37,000

90

41

4,921

4,921

91

42

5,167

10,088

92

43

5,419

15,507

93

44

5,677

21,184

94

45

5,941

27,125

9b

46

6,211

33,336

96

47

6,487

39,823

97

48

6,768

46,592

98

48

7,05T

53,649

99

50

7,351

61,000

100

OiTiaor
7,651
7,957
8,269
8,587
8,911

9,241

9,577

9,919

10,267

10,621

10,981
U,347
11,719
12,097
12,481

12,871
13,267
18.669
14,077
14,491

14,911
15,337
15,769
16,207
16,651

17,101
17,557
18,019
18,487
18,961

19,441
19.927
20,419
20,917
21,421

21,981
22,447
22,969
23,497
24,081

24,571
25,117
25,669
26,227
26,791

27.861
27,937
28,519
29,107
29,701

AoovaulAtion.
7,651
15,608
23,877
32,464
41,375

50,616
60,193
70,U2
80,379
91,000

10,981
22,328
84,047
46,1U

58,625

71,496

84,763

98,482
112,509
127,000

14,9U
30,248

46,017
62,224
78,875

95,976
113,533
131,552
150,038
169,000

19,441
39,368
59,787
80,704
102,125

124,056
146,503
169,472
192,969
217,000

24,571

49,688

75,357
101,584
U8,S75

155,786
188,673
212,192
241,299

271,000

80.

Diviwr

AoowBilation

Mo.

DlTivr

AeottBulation

101

30,301

30,301

151

67,951

67,951

102

30,907

61,208

152

68,857

186,808

108

31,519

92,727

153

69,769

206,577

1C4

32,137

124,864

154

70,687

277,264

105

32,761

157,625

165

71,611

348,875

106

33,391

191.016

156

72,541

421,416

107

84,027

225.043

157

78,477

494,893

108

34,669

259,712

158

74.419

569,812

109

35,817

295.029

159

75.367

644,679

uo

85.971

331,000

160

76,321

721,000

111

36,681

36,681

161

77,281

77,281

112

37,297

78,928

162

78,247

155,528

113

37,969

111,897

163

79,219

284,747

114

88.647

150,544

164

80.197

314,944

11»

89,331

189,875

165

81.181

896,125

116

40,021

229,896

166

82.171

478,296

117

40,717

270.613

167

83.167

561,463

Ue

41,419

312,082

168

84,169

645,632

119

42,127

354,159

169

85,177

730,809

120

42,641

397,000

170

86,191

817,000

121

48,561

48.561

171

87,211

87,211

122

44,287

87.848

172

88.287

175,448

128

45,019

182.867

178

89.269

264,717

124

45,757

178.624

174

90,807

355,024

125

46,501

225.125

175

91,351

446,375

126

47,251

272,876

176

92,401

538,776

127

48,007

320,883

177

98,457

682,283

128

48,769

369,152

178

94,519

726,752

129

49.587

418,689

179

95.587

822,339

ISO

50,811

469,000

180

96,661

919,000

181

51.091

51,091

181

97,741

97,741

132

51,877

102,968

182

98,827

196,568

133

52.669

155,637

183

99,919

296,487

134

58,467

209,104

184

101,017

397,504

185

54,271

268,875

185

102,121

499,625

136

55,081

318.456

186

103,231

602,856

187

55,897

374,858

187

104,347

707,203

138

56,719

481.072

188

105,460

812,672

139

57.547

488,619

189

106,597

919,269

140

58.881

547,000

190

107,781

1,027,000

141

59.221

59,221

191

108,871

108,871

142

60,067

119,288

192

110,017

218,888

143

60.919

180,207

193

111,169

830,057

144

61,777

241,984

194

112,327

442,884

145

62,641

304,625

195

113,491

555,875

1«&

63,511

868,186

196

114,661

670,586

147

64,887

432,528

,197

115.837

786.373

148

65,269

497.792

198

117,019

903,892

149

66,157

563.949

199

118,207

1,021,599

150

67,051

631.000

200

119,401

1,141,000

64

Ciibe Root

CUBE ROOT TABLES

Mb.

Virimr

Aeeunilatioik

201

12C,60l

120,601

30Z

121,807

242,408

203

123,019

865,427

204

124,287

489,664

aos

125,461

615,125

206

126,691

741,816

207

127,927

869,748

208

129,169

998,912

209

130,417

1,129,829

210

131,671

1,261,000

211

182,981

182,981

212

184,197

267,128

218

135,469

402,997

214

136,747

589,344

215

186,081

677,875

216

199,321

816,696

217

14u,617

957,313

218

141,919

1,099,232

219

143,227

1,242,459

220

144,541

1,387,000

221

145,861

145,861

222

147,187

298,048

223

148,519

441,567

224

149,857

591,424

22S

151,201

742,625

226

152,551

895,176

227

158,907

1,049,083

226

155,269

1,204,852

229

156,687

1,860,989

290

158,011

1,519,000

231

159,891

159,891

232

160,777

820,168

233

162,169

482,887

234

168,567

645,904

23$

164,971

810,875

286

166,381

977,256

287

167,797

1,145,053

236

169,219

1,814,272

239

170,647

1,484,919

240

172,081

1,657,000

241

178,521

178,521

242

174,967

848,468

243

176,419

524,907

244

177,877

702,784

246

179,841

662,125

246

180,611

1,062,986

247

162,287

1,245,223

246

183,769

1,428,992

246

185,257

1,614,249

250

186,751

1,801,000

no.

Olvifor

AoeuBDlatioii

251

188,251

188,251

252

189,757

878,008

258

191,269

569,277

254

192,787

762,064

255

194,811

956,375

256

195,841

1,152,216

257

197,877

1,849,593

258

198,919

1,548,512

259

200,467

1,748,979

260

202,021

1,951,000

261

208,581

208,581

262

205,147

408,728

268

206,719

615,447

264

206,297

823.744

265

209,881

1,088,625

266

211,471

1,245,096

267

218,067

1,458,168

268

214,669

1,672,832

269

216,277

1,889,109

270

217,891

2,107,000

271

219,511

219,511

272

221,187

440,648

273

222,769

663,417

274

224,407

887,824

275

226,051

1,113,875

276

227,701

1,841,576

277

229,857

1,570,983

278

281,019

1,801,952

279

282,687

2,034,689

280

234,361

2,269,000

281

236,041

286,041

282

287,727

478,768

283

289,419

718,187

284

241,117

954,304

285

242,821

1,197,125

286

244,531

1,U1,656

287

246,247

1,687,903

288

247,969

1,935,872

289

249,697

2,185,569

290

251,431

2,437,000

291

253,171

258,171

292

254,917

508,086

293

256,669

764,757

294

258,427

1,028,184

299

260,191

1,288,875

296

261,961

1,545,886

297

268,787

1,809,073

298

265,519

2,u74,S92

299

267,807

2,341,899

ttO

269,101

2,611,000

RO.

OLvioor

AooianalctLon

IR>.

DiTlaor

AoeuanlaiiMi.

801

270,901

270,901

351

868,551

366,551

8o2

272,707

543,608

352

870,657

789,208

303

274,519

818,127

853

872,769

1.111,977

804

276,337

1,094,464

354

874,887

1,486.864

305

276,161

1,372,625

855

877, on

1,868,875

806

279,991

1,652,616

856

879,141

2,248,016

307

261,827

1,984,448

857

381,277

2,624,298

So8

283,669

2,218,1U

858

888,419

3,007,712

809

285,517

2,5u8,629

859

865,567

3,896,279

310

287,371

2,791,000

860

887,721

8,781,000

811

289,231

289,281

861

389,681

889,881

812

291,097

580,328

362

392,047

781,928

318

292,969

878,297

868

894,219

1176,147

814

294,847

1,168,1M

864

396,897

1,972,544

815

296,781

1,464,875

865

898,581

1,971,125

816

296,621

1,763,496

366

400,771

2,871,896

817

8u0,517

2,u64,018

867

4u2,967

2,774,868

818

802,419

2,866,482

368

4o5,169

3,180,082

819

8o4,827

2,670,759

869

407,377

3,587,409

820

806,241

2,977,000

870

409,591

3,997,000

821

808,161

808,161

371

411,611

411,811

822

810,087

618,248

872

414,037

825,848

328

812,019

980,267

873

416,269

1,242,117

324

818,957

1,244,224

874

418,507

1,660,624

325

815,901

1,560,125

875

420,751

2,081,875

326

817,851

1,877,976

876

428,001

2,504,876

327

819,807

2,197,788

877

425,257

2,929,633

328

821,769

2,519,552

378

427,519

8,857,152

829

828,787

2,843,289

379

429,787

3,786,939

880

825,711

8,169,000

880

482,061

4,219,000

881

827,691

827,691

881

484,841

484,841

332

829,677

657,368

882

486,627

870,968

333

381,669

989,uS7

883

488,919

1,309,887

384

338,667

1,322,704

384

441,217

1,751,104

335

885,671

1,656,875

385

448,521

2,194,625

836

887,681

1,996,056

886

445,831

2,640,456

337

339,697

2,835,753

387

448,147

8,088,608

888

341,719

2,677,472

886

450,469

8,539,072

889

843,747

3,021,219

889

452,797

3,991,869

840

345,781

8,367,000

890

455,131

4,U7«000

841

847,821

847,821

391

457,471

457,471

342

849,867

697,688

392

459,817

917,268

848

351,919

1,049,607

393

462,169

1,879,457

344

353,977

1,408,584

894

464,527

1,843,6M

845

356,041

1,759,625

395

466,891

2,S10,87S

846

358,111

2,117,736

396

469,261

2,780,136

847

860,187

2,477,923

897

471.637

8,251,778

848

362,269

2,840,192

398

474,019

3,725,792

349

364,357

8,204,549

899

476,407

4,202,199

350

866,451

8,571,000

400

478,801

4,681,000

Cvhe Root

65

CUBE ROOT TABLES

«0.

filviflBr

Aemnilatioa

401

481,801

481,201

402

483,607

964,808

40S

486,019

1,450,827

4o4

488,437

1,939,264

405

490,861

2,430,125

406

493,291

2,923,416

4o7

485,727

3,419,143

408

498,169

3,917,312

409

500,617

4,417,929

410

508,071

4,921,000

411

505,531

505,531

412

507,997

1,013,528

41S

510,469

1,523.907

414

512,947

2,036,944

415

515,431

2,552,375

416

517,921

3.u70,296

417

520,417

8.590,718

418

522,919

4.113.632

419

525,427

4.639.059

420

527,941

5,167,000

421

530,461

530,461

422

532,987

1,063.448

428

535,519

1,598.967

424

538,057

2,137,024

425

540,601

2,677,625

426

548,151

3,220,776

427

545,707

8,766,488

428

548,269

4,314.752

429

5Su,837

4,865.589

48u

553,411

5,419,u00

481

555,991

555,991

482

588,577

1,U4,568

438

561,169

1,675.737

484

563,767

2,239 .5u4

485

566,371

2,805,875

436

568,981

8,374,658

437

571,597

3,946,458

438

574,219

4,520,672

489

576,847

5.097,519

440

579,481

5,677,000

441

582.121

582.121

442

584.767

1.166.888

443

587,419

l,754,3o7

4U

590,077

2,344.384

445

592.741

2,937,125

446

595,411

8.532.536

447

598.087

4.130,623

448

600.769

4.781,392

449

6U3.457

5,334,849

450

606,151

5,941,000

CO.

OLviflDT

Aoeonilation

451

608,851

608,851

452

6U,557

1,220,408

458

614,269

1,834.677

454

616.987

2.451,664

455

619,711

3,071,375

456

622,441

3,693,816

457

625,177

4,318.993

458

627,919

4,946.912

459

63u,667

5,577,579

460

633,421

6,211,000

461

636.181

636,181

462

638,947

1,275,128

463

641,719

1.916.847

464

644.497

2,561,344

465

647.281

3,208.625

466

650,071

3,858.696

467

652,807

4,5U.563

468

655.669

5.167.232

460

C58.477

5,825,709

470

661,291

6,487,000

471

664,1U

664,111

472

666,937

1,831,048

473

669,769

2.000.817

474

672,607

2,673,424

475

675,451

3,348,875

476

678,301

4,027.176

477

681,157

4.7u8,338

478

684,019

5,392,352

479

686.887

6,u79,239

480

689,761

6,769,000

481

692,641

692,641

482

695.527

1,388,168

483

698,419

2,086,587

484

701,317

2,787,904

485

704,221

3,492,125

486

707,131

4,199,256

487

710,047

4,909,303

488

712,969

5,622,272

489

715.897

6,338,169

490

718,831

7,057,000

491

721.771

721,771

492

724.717

1,446,488

493

727.669

2,174,157

494

730,627

2.904.784

495

733,591

3.638.375

496

736.561

4,374.936

497

739.537

5,114.473

498

742.519

5.856.902

499

745,507

6.602.499

500

748.501

7.351.000

16.

lAvinr

601

751,601

502

754,507

808

757,519

604

760,587

605

768,561

806

786,591

807

766,627

508

772,668

909

775,717

510

778,771

611

781,881

512

784,897

61S

787,988

614

791,047

816

794,181

616

797,221

517

800.317

518

808,419

619

806,527

620

808,641

6a

812,761

622

815,887

628

819,019

684

822,157

626

825,801

626

828,451

S8T

8Sl,8oT

628

884,768

519

887,987

630

841,111

581

8U,291

582

847,477

538

850,668

534

853,867

536

857,071

588

860,281

537

868,497

538

866,719

539

869,947

540

873,181

641

876,421

542

879,667

548

882,919

544

886,177

545

889,441

548

892,711

547

895,987

548

899,289

540

902,557

650

905,851

ilBOunalatioB

751,501
1.506,008
2,268,527
8,024,064
6,787,625

4,664,216
5,828,843

6,096,512
6,872,229
7,651,000

781,881
1,566,728
2,854,697
8,145,744
8,989,875

4,787,096
6,687,418
6,840,882
7,147,358
7,957,000

812,761
1,628,648
2,447,687
8,269,824

4,096,185

4,928,576
6,755,188
6,589,962
7,427,888
8,268,000

8U,291
1,691,768
2,542,437

8,896,804
4,258,875

6,118,656
5,977,158
6,843,872
7,718,819
8,587,000

876,421
1,756,088
2,689,007
8,525,184
4,U4,625

5,307,386
6,208,828
7,102,592
8,005,140
8,911,000

551
552
553
554
556

909,151
912,457
915,768
919,087
922,411

ABeoBulUlOl

909,161
1,821,608
2,737,877
8,656,464
4,578,876

556

557
558
550
560

926,741
929,077
982,419
935,767
998,121

6,504,616
6,483,698
7,366,112
8,801,879
9,241,000

561
562
568
564
565

942,481
945,847
948,218
952,507
955,981

942,481
1,888,328
2,837,547
8,790,144
4,746,126^

666

567
566

688
570

850,371
982,767
966,168
969,577
972,991

6,705,496
6,668,268
7,834,432
8,604,009
9,577,000

571
572
578
574
576

976,411
079,887
983,289

986,707
890,151

978,4U
1,956,248
2,989,517
3,926,224
4,9I6»87S

676
577
578
579
580

998,601

997,057

1,000,519

1,008,987

1,007,461

5,909,976
6,907,038
7,907,552
8,9U,538
9,919,000

581
582

588
584

585

1,010,941
1,014,427
1,017,919
1,021,417
1,024,921

1,010,941
2,025,368
3,043,287
4,064,704
5,088,626

586

587
588
589
590

1,028,481
1,031,947
1,085,468
1,038,997
1,048,531

6,118,056
7,150,008
8,185,472
9,224,468
10,267,000

591
592
598

594
595

1,046,071
1,049,617
1,058,169
1,056,727
1,060,291

1,046,071
2,095,688
3,148,857
4,205,584
5,265,876

596
597
598
899

600

1,068,861
1,067,437
1,071,0X9
1,074,607
1,078,201

6,329,736
7,397,178
8,468.192
9,542,799
10, 621,000

66

Cube Root

CUBE ROOT TABLES

■0.

IdTitor

AoouBulation

HO,

OLvinr

Acetonilation

Ho.

Diviaor

* AceiSBulation

Mo.

DLviaor

AoetBulatioB

<01

1,081,801

1,081,801

651

1,269,451

1,269,451

701

1,472,101

1,472,101

751

1,689,751

1,689,751

602

1,085,407

2,167,208

652

1,273,357

2,542,808

702

1,476,307

8,948,408

752

1,694,257

3,384,008

60S

1,089,019

8,256,227

653

1,277,269

3,820,077

703

1,480,519

4,428,927

753

1,698,769

5,082,777

604

1,092,687

4,348,864

654

1,281,187

5,101,264

704

1,484,737

5,918,664

754

1,703,287

6,786,064

605

1,096,261

5,445,125

655

1,285,U1

6,386,375

705

1,488,961

7,402,625

755

1,707,8U

8,493,875

606

1,099,891

6,545,016

656

1,289,041

7,675,416

706

1,493,191

8,895,816

756

1,712,541

10,206,216

60T

1,103,527

7,648,543

657

1,292,977

8,968,393

707

1,497,427

10,393,243

757

1,716,877

11,923,093

608

1,107,169

8,755,712

658

1,296,919

10,265,312

708

1,501,669

11,894,912

758

1,721,419

13,6U,512

609

1,110,817

9,866,529

659

1,300,867

U,566,179

709

1,505,917

13,400,829

759

1,725,967

15,370,479

610

1,114,471

10,981,000

660

1,304,821

12,871,000

710

1,510,171

14,911,000

760

1,730,521

17,101,000

6U

1,118,131

1,118,181

661

1,308,781

1,308,781

711

1,514,431

1,514,431

761

1,735,081

1,735,081

612

1,U1,797

2.239,928

662

1.3U,747

2,621,528

712

1,518,697

3,033,128

762

1,739,647

3,474,728

613

1,125,469

3,K9^397

663

1,816,719

3,938,247

713

1,522,969

4,556,097

763

1,744,219

5,218,947

614

1,129,147

4,494,544

664

1,320,697

5,258,944

714

1,527,247

6,083,344

764

1,748,797

6,967,7U

615

1,132,831

5,627,375

665

1,324,681

6,583,625

715

1,531,531

7,614,875

765

1,753,381

8,721,125

616

1,136,521

6,763,896

666

1,328,671

7,912,296

716

1,535,821

9,150,696

766

1,757,971

10,479,096

617

1,140,217

7,904,113

667

1,832,667

9,244,963

717

1,540,117

10,690,813

767

1,762,567

12,241,663

618

1,143,919

9,048,032

668

1,336,669

10,581,632

718

1,544,419

12,235,232

768

1,767,169

14,008,832

619

1,147,627

10,195,659

669

1,340,677

11,922,309

719

1,548,727

13,783,959

769

1,771,777

15,780,609

620

1,151,341

U,347,00O

670

1,344,691

13,267,000

720

1,553,041

15.337,000

770

1,776,391

17,557,000

621

1,155,061

1,155,061

671

1,348,711

1,348,7U

721

1,557,361

1,557,361

771

1,781,011

1,781,0U

622

1,158,787

2,313,848

672

1,352,737

2,701,448

722

1,561,687

3,119,048

772

1,785,637

3,566,648

623

1,162,519

3,476,867

673

1,356,769

4,058,217

723

1,566,019

4,685,067

773

1,790,269

5,356,917

624

1,166,257

4,648,624

674

1,360,807

5,419,024

724

1,570,357

6,255,424

774

1,794,907

7,151,824

625

1,170,001

5,812,625

675

1,364,851

6,783,875

725

1,574,701

7,830,125

775

1,799,551

8,951,375

626

1,173,751

6,986,376

676

1,368,901

8,152,776

726

1,579,051

9,409,176

776

1,804,201

10,755,576

627

1,177,507

8,163,883

67T

1,372,957

9,525,733

727

1,583,407

10,992,583

777

1,808,857

12,564,433

628

1,181,269

9,345,152

678

1,877,019

10,902,752

728

1,587,760

12,580,352

778

1,813,519

14,377,952

629

1,185,037

10,530,189

679

1,381,087

12,283,839

729

1,592,137

14,172,489

779

1,818,187

16,196,139

630

1,188,811

11,719,000

680

1,385,161

13,669,000

730

1,596,511

15,769,000

780

1,822,861

18,019,000

631

1,192,581

1,192,591

681

1,389,841

1,389,241

731

1,600,891

1,600,891

781

1,827,541

1,827,541

632

1,196,377

2,388,968

682

1,383,327

2,782,568

732

1,605,277

3,206,168

782

1,832,227

3,659,768

633

1,200,169

3,589,137

683

1,397,419

4,179,987

733

1,609,669

4,815.837

783

1,836,919

5,496,687

6M

1,203,967

4,793,104

664

1,401,517

5,581,504

734

1,614,067

6,429,904

784

1,841,617

7,338,304

63S

1,207,771

6,000,875

685

1,405,621

6,987,U5

785

1,618,471

8,048,375

785

1,846,321

9,184,625

636

1,211,581

7,2U,456

686

1,409,731

8,396,856

736

1,622,881

9,671,256

786

1,851,031

11,035,656

637

1,215,397

8,427,853

687

1,413,847

9,810,703

737

1,627,297

11,298,553

787

1,855,747

12,891,403

658

1,219,219

9,647,072

688

1,417,969

U,228,672

738

1,631,719

12,930,272

788

l,66o«469

14,751,872

638

1,223,047

10,870,119

689

1,422,097

12,650,769

739

1,636,147

14,566,419

789

1,865,197

16,617,069

640

1,226,881

12,097,000

690

1,426,231

14,077,000

740

1,640,581

16,207,000

790

1,869,951

18,487,000

641

1,230,721

1,230,721

691

1,430,371

1,430,371

741

1,646,021

1,645,021

791

1,874,671

1,874,671

642

1,234,567

2,465,288

692

1,434,517

2,864,888

742

1,649,467

3,294,488

792

1,879.417

3,754,088

643

1,238,419

3,703,707

693

1,438,669

4,303,557

743

1,653,919

4,948,407

793

1,884,169

5,638,257

6U

1,242,277

4,946,984

694

1,442,827

5,746,384

7U

1,658,377

6,606,784

794

1,888,927

7,527,184

645

1,246,141

6,192,125

695

1,446,991

7,193,375

745

1,662,841

8,269,625

795

1,893,691

9,420,875

646

1,250,011

7,442,136

696

1,451,161

8,644,536

746

1,667,311

9,936,936

796

1,888,461

11,319,336

647

1,253,887

8,696,023

697

1,455,337

10,099,873

747

1,671,787

11,608,723

797

1,903,237

13,222,573

648

1,257,768

9,953,792

698

1,459,519

11,559,392

748

1,676,269

13,284,992

798

1,908,019

15,130,592

649

1,261,657

11,215,449

699

1,463,707

13,023,099

749

1,680,757

14,965,749

799

1,912,807

17,043,399

650

1,265,551

12,481,000

700

1,467,901

14,491,000

750

1,685,251

16,651,000

800

1,917,601

18,961,000

Cube Root

67

CUBE ROOT TABLES

801
802
80S
804
808

DlYiwr

1,922,401

1,927,207

1,932,019

1,936,887

1,941,661

A0eanl«tian

1,922,401

8,848,608

9,781,627

7,718,464

9,660,125

808

807
808

808

810

1,946,491
1,951,827
1,956,168
1,961,017
1,965,871

11,606,618
18,557^948
15,514,112

17,475,129
19,U1,000

8U
8U
818

814
819

1,970,731
1,975.597
1,980,469
1,985,347
1,990,231

1,970,731
8,946,828

5,926,797
7,912,1U
9,902,375

818
817
818
818
820

1,995,121
2,000,017
2,004,919
2,000,827
2,014,741

11,897,496
18,897,518
15,902,482
17,912,250
19,927,000

821
822

823
824
825

2,019,661
2,024,587
2,029,519
2,084,457
2,039,401

2,019,661
4,044,248

6,073,767

8,108,224

10,147,625

826

827
828
829
830

2,044,351

2,040,307
2,054,269
2,059,237
2,064,211

12,191,976
14,241,283
16,295,552
18,354,789
20,419,000

831
832
838
834

835

2,069,191
2,074,177
2,079,169
2,084,167
2,089,171

2,069,191
4,143,368

6,223,537

8.306,704

20»399,875

836

837
838

839
840

2,094,181
2,099,197
2,104,219
2,109,247
2,114,281

12-,490,0S6
14,589,253
16,693,472
18,802,719
20,917,000

841
842

843
644
845

2,119,821
2,124,367
2,129,419
2,134,477
2,139,541

2,119,321
4,243,688
6,373,107
8,507,584
10,647,125

846

847
848

848
850

2,144,6U
2,149,687
2,154,760
2,159,857
2,164,951

12,791,736
14,941,423
17,096,192
19,256,049
21,421,000

10.

851
852
858
854
855

OlTinr

8,170,081

2,179,157

2,180,268

8,185,887

8,190,5U

AMonUtJ
S,111D»091
4,849,208

8,929,477

8,710,864

10,901,879

858

857
858
858

880

2,195,641
2,200,7n
8,205,919
2,2U,067
8,216,281

18,097,018
18,287,708
17,5oS,7U
18,714,779
81,881,000

881
868
868
864
869

8,281,881
8,226,547
8,231,718
2,236,897
8,242,081

8,181,881
4,447,928

6,679,647

8,916,944

11,158,685

888

867
868

868
870

8,247,271
8,252,467
2,257,668
8,262,877

2,268,091

13,405,896
15,658,368
17,916,088
80,178,808
28,447,000

871
872
878
874
879

8,273,811
8,278,537
2,283,768
8,289,007
2,294,251

8,278,811
4,551,848

6,8359617
8,124,824

11,418,875

876
877
878
879
880

2,299,501
2,804,757
2,310,019
2,315,287
2,820,561

18,718,376
16,023,138
18,333,152
20,648,438
82,989,000

881
882
883
884
889

2,325,841

2,381,127
2,336,419
2,341,717
2,347,021

8,325,841
4,656,968
6,993,387
9,335,104
U,682,125

886

887
888

889
860

2,352,331
2,357,647
2,362,969
2,368,297
2,373,631

14,034,456
16,392,108
18,755,078
21,123,368
28,497AX)

891
892
898
894
895

2,878,971
2,384,317
2,389,669
2,395,027
2,400,391

2,378,971
4,763,288

7,152,957

9,547,984

U,948,375

896
897
898
899
900

2,405,761
2,411,137
2,416,519
2,421,907
2,427,301

14,354,136

16,765,273
19,181,798
21,603,699
24,081,000

80.

Oiviaer

A^auHulatlan

901

2,432.701

2,432,701

902

2,436,107

4,870,808

003

2,443,519

7,314,327

9u4

2,446,937

9,763,264

905

2,454,361

U,a7,625

806

2,459,791

14,677,416

907

2,465,227

17,142,643

908

2,47u,C69

19,613.312

9U9

2,476,U7

22,069,429

910

2,481,571

24,571,000

9U

2,487,U81

2,487,031

912

2,492,497

4,979,528

913

2,497,969

7,477.497

914

2,5u3,447

9,980,944

915

2,508,931

12,489,875

916

2,514,421

15,004,296

917

2,519,917

17,524,213

918

2,525,419

20,049,632

919

2,530,927

22,580,559

920

2,536,U1

25.117,000

921

2.541,961

2.541,961

922

2,547,487

5.089 ,U8

923

2,553,019

7,642,467

924

2,558,557

10,201.024

925

2,564,101

12,765,125

426

2,569,651

15.334.776

927

2,575,207

17.909.983

928

2,580,769

20,490,752

029

2,586,337

23,077,089

930

2,591,9U

25,669.000

931

2,597,491

2,597,491

932

2.603,077

5,200,568

933

2,608,668

7,809,237

934*

2,614,267

10,423.504

935

2,619,671

13,043,375

936

2,625,481

15,668,856

937

2,631,097

17,299,953

988

2,636.719

20,936,672

939

2,642,347

23,579 ,ol9

940

2,647,981

26,227,000

941

2,653,621

2,653,621

942

2,659,267

5,312,688

943

2,6C4,919

7,977,807

944

2,610,577

10,648,384

945

2,676,241

13,324,625

946

2,681,9U

16,006,536

947

2,687,587

18,694,123

948

2,693.269

21,367.392

949

2,698,957

24.066.349

950

2,704,651

26,791,000

951
952

953
954

955

Oiriiar

2,710,351

2.716.057

2,721,769

2,727.487

2,733,2U

A^imwil atl6ft

8,710,351

5,426,408

8,148,177

10,875,664

13,608,875

956

957
958
959
960

2,788,941
2,/44.677
2.75u,419
2,756.167
2,761,921

16,347,816
19,092,493
21,842,9U
24,599,079
27,361,000

961
962
963
964
965

2,767,681
2,773.U7
2,779,219
2,784.997
2,790,781

2,767,681

5,541,128

8,320,347

11,105,344

13,896,125

966
967
968
969
970

2,796,571
2.802,367
2.808.169
2,813,977
2,819,791

16,692,606
19.495,068
22.3o3.238
25,117,208
27,937.000

971
972
973
974
975

2,825,611
2,831,437
2,837.269
2,843.107
2,848.951

2,825,611

5,657,048

8,494.517

11,387,424

14,186,375

976
977
978
979
980

2.854,801
2,860,657
2.866.519
2,872.387
2,878.261

17.041.178
19.901,838
22,768,852
25.640,788
28.519,000

981
982
983
984
985

2.884.141
2.890.027
2.895,919
2.901,817
2,907,721

2,884,141

5,774,168

8,670,087

11,571.904

14.479,625

986
987
988
989
990

2,913,631
2,919.547
2,925.469
2,931,397
2,937,331

17,393.256
20,312,803
23,238,272
26,169,669
29,107,000

991
992
993
994

995

2,943,271
2,949,217
2,955,169
2,961,127
2.967,091

2,943,271
5,892,488

8,847,657
ll,ao8,7M
14,775,875

996
997
998
999

1000

2,973,061
2,979,037
2,985,019
2,991,007
2,997,001

17,748,936
20,727.978
23,712,998
26,703,998
29.701,000

Appendix to Operating Instructions

13074
86926

10

100

1000

10000

100000

We call a number which added to a digit makes 10,
its complement, and a number which added to a digit
makes 9, its co-digit. Thus the complement of 6 is 4,
and the co-digit of 6 is 3, because 6+4= 10, and 6+3=9.

We can find the difference between two numbers by
adding the complement of the smaller to the larger and
canceling the 1 carried to the extreme left.

Example : 4763 1—13074

Larger number 47631

Complement of smaller number (13074) 86926

Answer 134557

In a calculating machine the carrjring is a process entire-
ly independent of the consciousness of the operator.
Hence it follows that with the larger of two numbers on
the register, if the operator merely touches in each column
a key which will add the co-digital value of each digit of
the smaller number except the one to the extreme right,
and touches the complement of the extreme right-hand
digit, he will then have on the register the difference
between the two numbers, providing he can prevent the
carrying of the 1 from the extreme left-hand number
to the next higher order, wherever that order happens to be.

68

APPENDIX TO OPERATING
INSTRUCTIONS

To make a key-operated, multiple-order calculating
machine so that it could be run both forward (additive)
and backward (subtractive), would involve mechanism
so complicated, especially in its carrying mechanism, as
to be not only impracticable, but absolutely absurd.

Therefore on a key-operated machine subtraction,
division and other operations of a negative character are
performed by touching on the keys the complements of
numbers to be subtracted, the complements of divisors
in division and the complements of the terms of a geo-
metrical ratio in square root, etc., etc.

The complement of a number is that number which
added to it, results in a series of ciphers directly beneath
it, with 1 carried to the next column to the left, thus the
complement

of 13074
is 86926

of 657
is 343

100000 1000

It will be observed that in each of these illustrations the
sum of the two figures in the first column is 10, and that the
sum of the two figures in each of the other columns taken
by itself is 9. This is because the 1 carried from the first
column into the second, added to 9 makes 10, and the 1
carried from the second column to the third added to 9
makes 10, and so on clear across.

Thus, 6+4 is 10

2+7+1 to carry is 10

9+0+1 to carry is 10

3+6+1 to carry is 10

8+1 + 1 to carry is 10

Appendix to Operating Instructions

It further follows that if there were placed on each
units key, beside its normal digit, a number in smaller
type indicating its complement, and if on all the other
keys of the machine there were placed beside the digit a
number indicating its co-digit, all the operator would have
to do to subtract any number ending with a digit in the
units column would be to strike the keys indicating in
smaller type the number to be subtracted, providing he
has, as on the Comptometer, means for preventing carry-
ing to the left of the highest column in which any key is
touched.

In practice there is not always a digit in the units
column of a number to be subtracted, and frequently
it is desirable to make a subtraction from a number stand-
ing several columns to the left of the units column of the
machine, such as in subtracting from a quotient at the
conclusion of a performance in division, or in using
decimal numbers or in correcting a mistake of the operator
in touching the keys. Also in performing division the
divisor ne^s to be touched in accordance with the small
figures on the keys in a position where its units figure does
not correspond with the units column of the machine.
For this reason it is desirable to place co-digits on all the
keys and direct the operator to always touch, for the ex-
treme right-hand digit of a number to be struck on the
keys according to the small figures, a key bearing a
co-digit which is one less than the right-hand digit.

Since for each subtraction there is one carried to the
left of the highest key touched unless prevented by the
use of the subtraction cut-offs, a series of subtractions
accomplishes division.

Example : 465 -^ 222 .

Keys touched:

Digits

Co-digits 22 1, same as digits. . . .

Co-digits 221 repeated again. . . .

465
778

1

243
778

2|021
The quotient is 2 and the remainder is 21.

69

Example: 1384-^645.

If we were doing subtraction proper the keys touched
would be —

CutOflF

Digits 1384

Co-digits 0644

But in division we may omit to strike the 0 under the 1 in the
fourth column and simply strike the co-digits 644, thus: —
Keys to be struck:

Digits 1384

Co-digits 644, same as digits 355

1

739
355

Co-digits 644 repeated again

2{094
The quotient is 2 and the remainder 94.

In examples involving two or more places in the quotient the
principle is just the same as above except that instead of beginning
to subtract with the imits of the divisor under the unit of the divi-
dend, which would necessitate making a great number of subtrac-
tions, we begin subtracting from the fewest figures in the left of the
dividend which wiD contain the divisor.

Example : 2863 4- 68.
Keys to be struck:

Digits

Co-digits 67 same as digits

863
32

Co-digits 67 repeated again
Co-digits 67 repeated again
Co-digits 67 repeated again
Co-digits 67 repeated again
Co-digits 67 repeated again

183
32

3

503

32

*3

823

32

41

43

32

41

75

32

42|07
The quotient is 42 and the remainder 7.

* Here, for the first time, the number of strokes on the keys
(subtractions) agree with the quotient figures, but there is a re-
mainder of 82, so we continue to strike the keys until the remainder
becomes less than the divisor 68, which it does at the next stroke,
showing the first quotient figure to be 4.

Discount

DISCOUNT

A Discount is a certain percentage to be deducted.

The " Net " of a Discount is the difference between
it and 100%.

Example :

45 pairs of Rubbers @ $1 . 60
Less 35%
The "Net" of 35% is 100-35 = 65%

METHOD 1

Multiply the quantity by the price. Clear the
machine. Multiply the gross extension by the dis-
count and subtract from the gross, e. g.

45x SI. 60 = $72.00
S72.00X .35 = 25.20

72.00— $25.20 = $46.80

Multiplying the gross by the actual discount, as
above, gives the amount of the discount, which must
then be deducted from the gross.

Firms accustomed to using this method in mental
work may claim it necessary to show the deduction,
to aid the customer in checking the invoice. This
does not, however, relieve the customer of any figur-
ing. His calculations are the same whether the
'*Net" only or both the Discount and the "Net" are
shown. Emplojring Method No. 2 or No. 3 increases
the efficiency on the original work.

71

METHOD 2

45X$1.60 = $72.00
Clear the machine.

72.00X .65 = $46.80
(Net of discount)

Multiplying the Gross by the Net of the Discount

gives the proceeds direct.

METHOD 3

45X$1.60 = $72.00
Leave this in the machine and multiply by the Net
of the Discount, (65), i. e., using the keys 64, com-
mencing at the left and multiplying toward the right,
(see 'Three Factor Work,") which gives us the
result, $46.80.

Example 2:

15 doz. pairs Suspenders @ $ 5.80

Less 7%
The ''Net'' of 7%, 100-7 = 93%

15X$5.80 = 87.00
$87 . 00 X . 93 (Net of discount) = 80 . 91

Example 3 :

8 doz. Shirts — $13.50 = $108.00

Less 7y^%

The "Net" of 7J^%, 100-7^ = 925

108 X . 925 (Net of discount) = 99 . 90

72

CHAIN DISCOUNT

The "Net" of a chain of discounts is the result
obtained by multiplying together the ''Net'' of
each of the several discounts in the chain.

Example:

Fmd the "Net" of 25-15-6%.

The "Net " of each of the single discounts is 75-85-
94% respectively.

METHOD

Add in the machine on the right the net of the
first discount, 75. Multiply this by the net of the
next discount, 85, using the keys 84. (See "Three
Factor Work.")

.75X.85 = .6375

Leaving this result in the machine, multiply by the
net of the following discoimt, .94, in the same man-
ner—

. 6375 X .94 = .59925, The Net Discount of chain.

Discount

Example 2 :

Find the net of

62J^-10-10- 5-2J/^%
The Net of each

single discount is 37.5-90-90-95-97.5 %

Add in the machine on the right the Net of the
first discount, .375; multiply by the net of the next
discount, .90, (using keys 89), continuing in the same
manner with each succeeding result and discount.
The final Net of these discounts is .281348+

Add the net of the first discount -.375 -in the
machine.

.375X.90 = .3375
(using keys 89)

.3375 X.90 = .30375
(using keys 89)

. 30375 X. 95 = .28856
(using keys 94)

. 28856 X. 975 = .281346
(using keys 974)

POINTING OFF

Point off as many places as there are decimals in
all the factors used.

The following Discount Table gives the "Nets"
of various chain discounts and will be useful in many
cases. It will be found to cover most of the chain
discounts in ordinary business use. Other combina-
tions that are used frequently can be worked out
and the net discounts noted.

With the 12-column Comptometer, the above will
be figured complete without clearing. With the
smaller Comptometer, it must be cleared once.

Discount

73

TABLE SHOWING THE "NET' OF VARIOUS CHAIN DISCOUNTS

Bato%

20

25

90

33*

35

40

45

60

2^

.78

.73125

.6825

.65

.63375

.685

.63G25

.4875

5

.76

.7125

.665

.63333

.6175

.57

.6226

.475

5 2i

.741

.69469

.64838

.6175

.60206
.68663

.56575

.50944

.46313

56

.722

.67688

.63175

.60167

.5415

.49638

.46125

562k

.70396

.65995

.61696

.58663

.67196

US2796

.48397

.43997

7*

.74

.69375

.6475

.61667

.60125

.565

.50876

.4626

7^2i

.7215

.67641

.63131

.60125

.58622

4(4113

.49603

.45094

7*6

.703

.65906

.61513

.58583

.57119

.52726

A8331

.43938

10

.72

.675

.63

.6

.585

.54

.495

.45

10 2i

.702

.65813

.61425

.585

.57038

.5265

.48263

.43875

10 5

.684

.64125

.5985

.57

.56675

.513

.47025

.4275

10 5 21

.6669

.62622

.58354

.55576

.54186

.50018

.46849

.41681

10 7i

.666

.62438

.58275

.556

.54113

.4996

.46788

.41626

1010

.648

.6075

.567

.54

.5265

.486

.4465

.406

1010 5

.6156

.57713

.53865

.513

.60018

.4617

.42323

.38475

1010 6 2^

.60021

.5627

.52618

.50018

.48767

.45016

.41264

.37613

1

BJkt0%

66

eo

65

661

70

75

80

8S

2i

.43875

.39

.34125

.325

.2926

.24375

.196

.14626

6

.4276

M

.3325

.31667

.285

.2376

a9

4426

5 2k

.41681

.3706

.32419

.30875

.27788

.23156

.18526

43894

68

.40613

.361

.31588

.30083

.27075

.22563

J805

.13538

•

6 6 21

.39597

U)5198

.30798

.29331

.26398

.21998

47599

43199

7h

.4162^

.37

.32375

.30833

.2775

.23126

.186

43876

712*

.40684

.36075

.31566

.30063

.27066

.22647

.18038

43628

7i6

.39644

.3615

.30756

.29292

.26363

.21969

.17575

43181

10

.405

.36

.315

.3

.27

.225

a8

436

10 2i

.39488

.351

.30713

.2925

.26325

.21938

J756

43163

106

.38475

.342

.29925

.285

.2566

.21375

a7i

42825

106 2i

.37513

.33346

.29177

.27788

.26009

.20841

.16673

42504

10 7*

.37463

.333

.29138

.2775

.24975

.20813

.1665

.12488

1010

.3646

.324

.2835

.27

.243

.2026

.162

4215

10106

.34628

.3078

.26933

.2665

.23085

a9288

.1539

41543

10106 2^

J3762

.3001

J6259

.25009

.22508

J8757

45006

41254

Bata%

6

7*

10

16

2i

.92626

.90188

.8775

J2878

6

.9025

.87875

.855

.8075

6 2i

.87994

.85678

413363

.78781

56

.86738

.83481

.81226

.76713

6 6 2i

.83594

.81394

.79194

.74795

7*

.85563

.8826

.78625

7121

.83423

.81169

.76659

,

7i5

.81284

.79088

.74694

10

.81

.765

10 2*

.78976

.74588

10 5

.7695

.72675

10 6 2*

.76026

.70858

10 7i

.74925

.70763

1010

.729

.6885

1010 5

.69265

.65408

1010 6 2*

1

.67624

.63772

1

Rat»%

87*

90

a^

.12188

.0975

5

41875

.095

611

.U578

.09263

55

.11281

.09026

6 5 2*

40999

.08799

7i

41563

.0935

7*2*

41273

.09019

7*5

.10984

.08788

10

4125

.09

10 2i

.10969

.08775

10 5

.10688

.0855

10 5 2i

.1042

.08336

10 7*

40406

0)8326

1010

40125

.081

10105

.09619

.07695
.07603

10106 24

^. ._

.09378

74

EXTENDING INVOICES WITH CHAIN

DISCOUNTS

To obtain the ''Net" of an invoice, multiply the
gross extension by the ''Net" of the chain of dis-
counts.
Example :

1 56 gross Wood Screws @ $ . 85

Less 85-5-5-2>^%

$17.50

METHOD

156 X. 85 = «132.60
The "Net" of the discounts as above is .132

132.60x.132 = 17.50
Example No. 2:

8 boxes Glass @ $ 1 8 . 50

Less 90-25-10%

vv • yy

METHOD

Make the gross extension, which is $148 . 00.
The "Net" of 90 being 10%, merely point of! one
place, giving result of $14.80.

Multiply this by the "Net" of the balance of the
chain discount, .675 and the result, $9.99, will be
obtained.

8X$18.50= $148.00
Point off one place to L. = 14 . 80

14.80x.675 = -9790

^f9

Discount

TO FIND NET OF DISCOUNT CONTAINING

THIRDS

Example :

7H doz. Globes @ $17 . 00

Less 333^-10-5%

$72.68

METHOD

When a discount contains thirds, use that factor
last, which enables carrying out the decimal as far
as required. Thus, the Nets of the above single
discounts are 66^-90-95%.

95x90 = .855
Now, hold the result, 855, for the Multiplier,
multiplying toward the left by .66667 —

The 855 being in the machine once, make one
less stroke in the first position.

Or,
Clear the machine and multiply

.855 X. 66667 =57%

Multiply 127.50X .57= $72.68

Negative Percentage

76

NEGATIVE PERCENTAGE

Negative Percentage is the opposite or complement
of the percentage wanted, i. e., the percent the
cost represents of the Selling Price, is the negative
of the percent of profit.

The great majority of commercial houses figure
the percent of profit on the Selling Price.

This method of figuring percentages of Profit and
Loss and Increases and Decreases, renders unneces-
sary the determining of the actual profit or increase
or decrease in dollars and cents.

Example :

A coat costing $18.00 sells for $24.00.
What is the percent of profit?
Divide $18.00 by 24.00 = 75, the Cost Percent.
The difference between 75 and 100% is the percent
of Profit, 25%.

METHOD

Add $18.00 in the Comptometer at the left and
divide by 24.00 =75%, a negative percent.

Convert to Actual Percent Profit

Hold back the cutoff, just at the left of 75 and
add its negative, small 74, twice directly over
itself, =25%, the percent of profit.

The Increase or Decrease percent in revenue or
production is based on the ''Last Month'' or ''Last
Year's" revenue.

The percent of *' current" to "prior" month or
year's Production or Revenue, if a decrease, is the
negative of the percent of decrease.

Example :

Last Month's Production, 245 Tons.

Current Month's Production, 232 Tons.

Divide 232 by 245 =94.7%, the percent of current
Month's production to that of last Month.

The difference between it and 100% =5.3% of
Decrease.

METHOD

Add current month, 232, in the Comptometer at
the left and divide by Last Month, 245=94.7%.
This is the negative or complement of the actual
percent of decrease.

To register the percent of Decrease, simply hold
back the Cutoff at the left of 947 and add the
negative of 947, small — 46 twice directly over
itself.

76

Interest

INTEREST WORK

There are several ways of figuring Interest. The
method to adopt should depend on the nature of
the Interest work.

The simplest Interest rule is:

Principalxdaysxrate^ Interest
360 (or 365)

Example :

Interest on $460.00 for 7 months and 17 days at

460.x (7X30+17=227)X6_^,>^ .^
360 *^^-^^

This may be shortened by dividing the rate of
interest by 360 for a constant factor.
The rule then becomes :

Principalx^aysxrate^j^^^^^^

Or, Principal X days X rate per day = Interest.

Example :

Interest on $460.00 for 7 months and 17 days at

o<

.06 divided by 360 =.00016667, Interest for 1 day;
460X227X.00016667=$17.40

INTEREST ON $1.00 FOR 1 DAY AT 1% TO 12%%. INCLUSIVE

(360 DAY YEAR)

ys%

M%

%%

H%

%%

%%

K%

.00000347'"

.00000694"'

.00001041"*

.000OI388

.ooo01736

.00002083'"

.00002430'"

1%

.00002777"^

.00003125

.00003472"*

.00003819"'

.000O4I66

.00004513'"

.ooo04861

.00005208"'

1%

2%

.ooo05555

.00005902"'

.0000626

.00006597"*

.00006944'"

.00007291"'

.00007638'"

.00007986'"

2%

3%

.ooo08333

.000O868O'"

.00009027"'

.000O9375

.00009722"*

.00010069'"

.00010416*"

.00010763

3%

4%

.ooolllll'"

.00011458'"

.000II8O5

.00012152'"

.000I25

.00012847*"

.00013194'"

.000I354I

4%

5%

1 0000888

.0001 0000

.00014236'"

.00014583'"

.00014930"'

.00015277'"

000 15625

.000I5972***

.000I6319

5%

6%

.OOOlDOOD

.00017013*'*

.oool7361

.00017708"'

.000I8O55'"

.00018402'"

.oool875

.00019097"*

6%

7%

.00019444'"'

.000I9791'"

.00020138"*

.00020486'"

.00020833"'

.00021180'"

.00021527'"

.00021875

7%

8%

.00022222'"

.00022569'"

.00022916"'

.00023263"'

.00023611'"

.00023958"'

.00024305'"

.00024652'"

8%

9%

.ooo25

.00025347"'

.00025694'"

.00026041"'

.00026388'"

.00026736'"

.00027083'"

.00027430'"

9%

10%

.00027777"'

.00028125

.00028472'"

.00028819"'

.00029166"'

.00029513'"

.00029861'"

.00030208"'

10%

11%"

.ooo30555

.00030902'"

.ooo3125

.ooo31597

.00031944'"

.00032291*"

.00032638'"

.00032986'"

11%

12%

ooooo33S
.000«)OOOO

• .00033680'"

.00034027'"

.ooo34375

.00034722***

.00035069'"

.ooo354Ifi

.ooo35763

12%

Interest

77

INTEREST AT 6% FOR VARYING PERIODS.
TO OBTAIN INTEREST AT 6% FOR TWO MONTHS OR 60 DAYS

To be paid May 5th at 6% discount .

Examples :

Interest on S34»6oo.oo at 6% for 8 Months

Point off 2 places = $346.00, the interest for 2
months.

Money at interest at 6% per year is equivalent to 1% for two
months; therefore, pointing off two places in the principal gives the
interest for two months.

8 months contain 4 multiples of 2.

Therefore S346 X 4 = S1384. Interest for 8 months.

To Obtain Interest at 6% for 6 Days.

Point off 3 places of the principal.

As 6 days is 1/10 of 60 days, or two months, pointmg off three
places in the principal gives the interest for 6 days.

Interest on $476.28 at 6% for 24 Days.

Point off 3 places = $.476, interest for 6 days.

24 days contain 4 multiples of 6 days.

Therefore, hold over Fixed Decimal .476 for key
factor and multiply 4 times = $1.90, interest for 24
days.

This method is very good for figuring interest on
"Anticipations" in Wholesale Houses.

Goods are purchased on time and the house wishes
to make payment before the bills are due.

Example :

UNITED STATES DRY GOODS CO.

Bought of BING MFG. CO.

Statement May 1/12

Date

Terms

Amt.

Date Due

Days Int.

3/16
3/20
3/27

4/5
4/18

90 ds. 1/10
90 ds. 2/10

60 ds. net

4 mo. net

60 ds. net

462.75

87.34

326.85

834.71

19.28

6/16

6/20

5/27

8/5

6/18

39
43
20
88
41

-U«rr43

/7.?gy3

Allowing 2 days for checks to reach destination.

METHOD

Determine the Interest Days for each item .
The days from May 7th to each due date on 30
day basis, i.e., 23 ds . in May

16 " " June

39 etc.

Point off 3 places in each Principal and hold
this as key factor over the Fixed Decimal . It rep-
resents the interest for 6 days . Multiply by 1-6 of
the number of days, i. e.,

.463 X 6.5
.087 X 7.167
.327 X 3 .333
.835 X 14.667
.019 X 6.833

/?^^9^ 17.10

less $ 17.10

/7/^t3 J^MtSS- Net amount to remit.

If the interest is 4%, 4}^%, 5%, etc., multiply
this result by the Decimal such % is of 6—
4% = 66%%; 4H% = 75%; 5% = 83^%, etc.
Or,

Use the First Interest Formula
Principal by days by rate per day

462.75 X 39

87.34 X 43

326.85 X 20

834.71 X 88

19.28 X-41

Equivalent Earning Time of $1.00, 102,584.83 days
102585 X .0001667 (Rate per day) =$17.10

78

Interest

INTEREST ON $1.00 FOR 1 DAY AT 1 TO VlWh

(365 DAY YEAR)

y%%

M%

y%%

K%

y%%

%%

y%%

.00000342'"

.00000684'"

.00001027*'^

.00001369*'*

.ooo01712"»

.00002054"*

.00002397""

1%

.00002739""

.00003082'"

.00003424"*

.00003767"*

.00004109**'

.00004452"**

.00004794"'

00005136

1%

2%

.00005479'"

.00005821'"

.00006164**'

.00006506*"

.00006849*"

.00007191"'

.000O7534

.00007876"'

2%

3%

.00008219"'

.ooo08561

.00008904""

.00009246*"

.00009589""

.00009931*"

.00010273'"

.000IO6I6

3%

4%

.00010958***

.00011301""

.00011643*"

.00011986'"'

.00012328"'

.00012671"'

.000I3OI3

.oool3356

4%

5%

.ooom§&7

.00014041"*

.oool4383

.00014726""

.oool5068

.00015410"*

.000I5753

.00016095""

5%

6%

Im^

.oool6780

.00017123"*

.00017465"*

.oool7808

.oool8150

.00018493'"

.000 18835

6%

7%

.00019178""

.00019520"*

.00019863"'

.00020205""

.00020547"*

.00020890'"

.00021232*"

.00021575*"

7%

8%

.00021917*"*

.00022260'"

.00022602""

.00022945*"*

.00023287"'

.00023630'"

.00023972'"*

.00024315"**

8%

9%

.ooo24657

.00024999"'

.00025342""

.00025684'"

.00026027'"

.00026369*"

.00026712"'

.00027054"'

9%

10%

.00027397""

.00027739"'

.00028082'"

.00028424**^

.00028761'"

•

.00029109'"

.00029452"'*

.00029794""

10%

11%

.ooo30136

.00030479""

.00030821"*

.00031164'*'

.00031506*"

.00031849"*

.00032191"'

.00032534"'

11%

12%

.00032876"'

.00033219"*

.ooo33561

.00033904""

.00034246*'*

.ooo34589

.00034931*"'

.ooo35273

12%

Example :
$725.00 for 97 days at 6J^% on 365 day year.
725.X.000178X97= $12.52

Note — When the principal is small and the period of time short,
the use of only three or four decimal figures is necessary.

Example :

Find the Interest on S679.00 for 2 years, 7
months, 17 days at 7%, 360 day year.
First determine the number of days —
Add in the days 17

Hold 30 daysX7 months 210

Hold 360 daysX2 years 720

Accumulating, equals 947
679.00X.00019444X947 days=$125.03

Example :

Found in Bankers' and Brokers' OflSces.
$150,000.00 for 7 days at 43^^%, 360 day year.

METHOD

Use the Principal for the key factor at the left of
keyboard, working to the right multiply the rate
per 1 day; 150,000x1145833=17.187+.

Point off, from the left, as many register holes as
the net whole numbers in both factors.

150000 has 6 whole numbers
.00011458 has 3^negatives

Equals 3 net whole numbers.
Leave this in the Register and multiply by 7 the
number of days (using 6 key, see 3 factor work)
= $120.31.

Interest

PROBLEM BASED ON 365 DAY YEAR

Example :

Find the Interest on $472.00 at 7%, from April
22nd, 1910, to August 15th, 1912, on the basis of a
365 day year.

METHOD

To determine the number of days :

Hold 365 days per year and add for each full year —

365+365 730 days

Then, add for the balance of

April... 8 "

May 31 "

June 30 "

July 31 "

August 15 "

Equals a Total of 845 "

METHOD

Principal, $472.00 X Rate per Day, .00019178

.09052016

Then, multiply this result by the days,

.09052016X845 $76.49

In both multiplications, work from the left of the
keyboard and hold the Principal and the Days for
the key factors.

79

INSURANCE INTEREST

Figuring interest on loans on policies in Policy
Loan Department.

Figured on a basis of 365 days.
Formula :

Is the same as the preceding —

Principal X number of days X rate per day.

INTEREST TABLE

Girino Interest on $1.00 for 1 Day at the SoTeral Rates.

365 Day Year.

%

H%

K%

H%

.00000684*"

.00001369***

.00002054"*

1

.00002739"'

.00003424*"

.00004109***

.00004794*"

2

.00005479*"

.ooo06164

.00006849"*

.ooo07534

3

.00008219"*

.00008904""

.00009589'"

00010273'"

4

.00010958

.oooll643

.00012328'*^

.oool3013

5

.oool3698

.oDol4383

.oool5068

.000I5753

6

.00016438

.00017123"*

.00017808

.00018493"'

7

.oooigiTS""

.oool9863

.00020547'"

.00021232*"

8

.00021917***

.00022602""

.00023287*"

.00023972*"

9

.00024667*"

.00025342"*

.00026027"^

.00026712"'

10

.00O27397'"

.00028082'"

.00028767"*

.00029452'"

11

.ooo30136

.00030821"*

.ooo31506

.00032191"'

12

.ooo32876

.ooo33561

.00034246'"

.ooo34931

Example :

Interest on a loan of $325.00 for 267 days at 5%.
325 X. 0001369863 (as .000137) X 267 =$11.89

80

Interest

INTEREST BY FIXED DECIMAL METHOD USING THE MONTH AND DECIMAL OF MONTH

360 DAY YEAR

The regular rule is:

Prin. X Days X Rate
360

Then, converting the days to months it becomes:

Prin. X Months X Rate
12

Inasmuch as the rate can readily be divided by 12,
i.e., 5% = 5/12 or .4167; 7% = 7/12 or .5833, the rule
finally becomes:

Rate

Prin.X

12

X Months = Interest.

Example :

Find the Interest on $465.00 for 9 months, 16 days @

(A) Divide the rate by 12.

Add .045 in the Comptometer at the left and divide by
12 = .00375.

Or refer to the table herewith. The decimal is found
at the jimction of 12 and 4J^.

Reduce the days to decimals of a month.

Divide the days by 30 or point off one place and divide
by 3.

i. e., 16 days = -^ = .53^ Mo.
9 Mo. 16 days = 9 2^ or 9.5333 Mo.

SHORT COMPTOMETER METHOD

(With 12-Coliunn Comptometer)

Hold the Principal, $465.00, for Key Factor, in the
Adding Position (3rd, 4th and 5th columns) and multiply
the rate, divided by 12, (.00375, used as 375).* Multiply
towards the right. This gives $1.74375, in the Fixed
Decimal position, the Interest for One Month.

Now, hold the registered amount for Key Factor over
itself and multiply the months and decimal, i. e., 9.5333,
(Fixed Decimal Method). This amount being in the
register once, multiply but eight times in the first position.
Split the multiplier and use 174 first, then 375 = $16.62,
in the Fixed Decimal position.

* This is the same as using the Fixed Decimal Method
and moving to the right for the decimals.

Interest

81

BUILDING AND LOAN

Some Building and Loan Associations have ac-
counts on which Interest is to be figured monthly
for a 30-day month| and, at times, for fractions of a
month.

Example :

A house is sold, February 1st, for $2700.00. The
purchaser agrees to pay $40.00 per month, phis
accrued interest at 7%. An occasional payment is
delayed and the interest must be figured at the time
of payment.
March 1st— Paid $40.00 anji Interest on $2700.00

for 1 month.
April 1st— Paid $40.00 and Interest on $2660.00 for

1 month.
May 8th— Paid $40.00 and Interest on $2620.00 for

1 month, 8 days.
June 1st— Paid $40.00 and Interest on $2580.00 for

22 days.
August 17th— Paid $75.00 and Interest on $2540.00

for 2 months, 17 days.
Sept. 17th— Paid $40.00 and Interest on $2465.00 for

1 month.

What amount of interest is required with each
payment?

METHOD

Multiply the Principal by the Interest on $1.00
for 30 days (see Table) .

Hold the Principal, $2700.00, for Key Factor in
the adding position and multiply by 5833, towards
the right. This leaves the Interest for one month
registered in the Fixed Decimal Position.

.0058333 X $2700.00 $15.75, Due Mar. 1st.

0058333 X 2660 .00 15 . 52, Due Apr. 1st.

Interest on $2620.00 for One Month and 8 Days.

First figure the interest for one month.
.005833 X 2620.00 $15.28

Now clear the machine and multiply
this by the months and decimal of a month.

1 .267 X 15.28, split the multiplier = $19.36

OR

With the interest for one month, figured,
leave the amount, $15.28, in the Fixed
Decimal Position and multiply 15.28 by
the remaining decimal of a month, .267,
using the Fixed Decimal Method. This
will automatically add the interest for
the 8 days to the interest for 1 month. . . =$19.36

INTEREST ON $1.00 FOR ONE MONTH (30) DAYS, AT ^

% TO 12%

1%

2%

3%

4%

5%

6%

7%

8%

9%

10%

11%

.oo0833

.00 1667

' .002500

.oo3333

.004167

.oo5000

.oo5833

.006667

.007500

.008333

.009167

y%%

.000104

.000938

.001771

.002604

.003438

.004271

.oo5104

.oo5938

.006771

.007604

.008438

.009271

M%

.000208

.001042

.001875

.002708

.003542

.oo4375

.005208

.006042

.006875

.007708

.o()8542

.009375

H%

.000313

.001146

.00I979

.002813

.003646

.004479

.oo5313

.006 146

.006979

.007813

.008646

.009479

VlJo

.000417

.00 1250

.002083

.002917

.003750

.004583

.005417

. .006250

.007083

.007917

.008750

.oo9583

%%

.00O52I

.00I354

.002188

.003021

.003854

.004688

.oo5521

•oo6354

.oo7188

.008O2I

.008854

.oo9688

H%

.000625

.001458

.002292

.003125

.oo3958

.004792

.005625

.006458

.007292

.008 125

.008958

.009792

%%

.000729

.00 1563

.002396

.003229

.004063

.004896

.005729

.oo6563

.007396

.008229

.009063

.009896 1

82

Interest

REAL ESTATE AND BUILDING AND LOAN

To find the total interest on a property for a given number of years at a specified rate.

Example:

A house sells for $4565.00 — ^and no cash payments are required.
To be paid in 5 equal annual payments at 7% interest.

METHOD 1

Find the total amount of interest.

let year pays Interest on $ 4565 . 00

2nd '* " " " $4565-1913 (Annual Payment) 3652.00

3rd " " " " 3652- 913 " " 2739.00

4th " " " " 2739- 913 " " 1826.00

5th " " " " 1826- 913 " " 913.00

Or equivalent of one year interest on $13695 . 00
at 7% equals $958.65 Total Interest.

To find the Annual Payments :
Principal $4565 . 00
Interest 958 . 65

$5523 . 65 Total, Including Interest.
Divide by 5 for the annual amount payable :

5) $5523. 65

$1104. 73 Annual Amount Payable.

METHOD 2— SHORTER

Formula for determining interest based on differ-
ent payment periods.

Principal X (No. of Payments + 1 ) X Rate Interest

2 ) ( 2X2
if > \ if Semi-
Annual ) ( Annual

\ ) ( 2X4 ) ( 2X12 ) (2X52)

li- f ] if Quar- f 1 if f 1 > W
al ) ( terly ) ( M'nthly ) ( W'kly )

Example :

A home sells for $4565 . 00.

What is total interest at 7% based on 5 annual
payments?

4565X6X7^ 958.65+4565. =^5^:65^ ^^ ^^^^

2 5 Annual

Payment

The same based on quarterly payments for 5 years.
This equals 20 payments.

456^X2. 838.82 + 4666 -y^= I270.m

^X4 M Quarterly

Payment

The same based on monthly payments for 5 years
equals 60 payments.

4565 X 61 X 7^ 812.19 + 4565=^^^^-^^= $89.62

2X12

60

Monthly
Payment

Interest

83

METHOD

INTEREST ON SAVINGS ACCOUNTS

The following is in use by some Banks:

Interest at 3% is paid on each Month's deposits until the semi- a t ^ . m- • i x • .1 i j •. 1

aimual period. -^ Interest Slip is kept m the ledger opposite each account.

Interest at 3% per year is — The Bookkeeper enters on this Interest Slip the net Balance of

.0025 for 1 mo.y expressed as .25% deposits for each month and multiphes it by the number of months

.005 for 2 mos.| expressed as .5 % that it will draw interest. These amounts are totaled and divided

A 075 for 3 mos., expressed as .75% by 4, pointing off two places, which gives the Interest at 3%.
.01 for 4 mos.y expressed as 1 . %
.0125 for 5 mos., expressed as 1 .25%

.015 for 6 mos., expressed as 1.5 % Example:

SAVINGS ACCOUNT INTEREST SUP

COMPTOMETER WORK

Multiply the Net Balances by the number of months, 1875X6 =
11250. etc.

Add the extensions, » 11804

Divide by 4, or — ^multiply by Reciprocal, .25 = 929.51 Interest.

TO PROVE RESULTS

Multiply the monthly Net Balances by the interest rates for

corresponding periods. Accumulate the results.

1875X1.5
67X1.
35X .75

181 X .25

$29.51
For convenience in accumulating, these rates of interest are print-
ed on the Interest Slip, as shown.

84

Interest

COMPOUND INTEREST

This is Interest figured periodically on unpaid interest as well as on the PrincipaL

These Problems may be found occasionally in Railroad offices in figuring depreciation or in Banks and Trust
Companies. The two tables following will aid in getting quick results in compound interest.

THE VALUE OP $1.00 COMPOUNDED ANNUALLY
NO. 1 1 TO 40 YEARS

"gr

■m:

JSS.

•gr

1
t
s

4
6

6

7

e

9
20
U
12
18
14
16
16
17
18
19
£0
UL
ZB
88
M
£5
£6
£7
££
£9
80
81
8£

84
86
86

99

4D

1.08

1.060900

1.09£7£7

1.1£6609

1.159274

1.194062

1.229674

1. £66770

1.804778

1.848916

1.884104

1.4£6761

1.468684

1.612690

1.667967

1.604706

1.66£848

U702488

1.768606

1.806111

1. 860896

1.916208

1.978687

2.082794

2.098778

2.166691

2.221289

2.287928

2.366666

2.427262

2.600080

2.676088

2.662886

2.731906

2.813862

2.898278

2.986227

8.074783

8.U7027

8. 262088

1.036

1.071226

1.100718

1.147523

1.187686

1.229256

1.272279

1.316809

1.362697

1.410699

1.469970

1.611069

1.563966

1.618695

1.675349

1.733986

1.794676

1.867489

1.922501

1.989769

2.059481

£«181512

£•£06114

£.283828

2.863246

2.445959

2«681567

2.620172

2.711878

2.806794

2.906031

2.006708

3.111942

8.220860

3.338690

8.460266

3.571026

3.696011

8.826372

3.959260

1.04

ll 061600

1.124864

1.169869

1.216653

1.265319

1.315932

1.368569

1.423312

1.400244

1.539454

1.601032

1.6660T4

1.731676

1.800944

1.872981

1.947900

2.025817

2.106849

2.191123

2.276768

2.369919

2.464716

S. 563304

e. 666836

2.772470

2.683369

2.998703

3.U6661

3.243398

8.373133

3.508059

3.648381

8.794316

3.946089

4.108988

4.268090

4.488813

4.616866

4.601021

1.046

1. 092025

1.141166

1.192619

1.246182

1.302260

1.360862

1.422101

1.486096

1.652969

1.622853

1.695681

1.772196

1.651946

1.935282

2.022370

2.113377

2.208479

2.307860

2.411714

2.6E0241

2.633652

2.752166

2.876014

3.005434

3.140679

3.282010

3.429700

3.564036

3.745318

8.913057

4.069981

4.274030

4.466362

4.667848

4.877878

5.096860

5.326219

6.566899

6.816366

1.06

1.102600

1.167626

1.216606

1.276262

1.840096

1.407100

1.477486

1.551828

1. 688895

1.710899

1.795866

1.886649

1.979932

2.078926

2.182876

2.292018

2.406619

2.626950

2.653298

2.786963

2.925261

3.071524

3.225100

3.386355

3.555673

3.733456

3.920129

4.116136

4.321942

4.530039

4.764941

6.003189

6.253848

5.616015

6.791816

6.081407

6.386477

6.704751

7.039989

1«06
1.128600
1.191016
1.262477
1.888226
1.418519
1.508680
1.693848
1.689479
1.790848
1.898299
£.012196
2.132928
2.260904
2.396558
2.540352
2.692778
2.864339
3.025600
3.207135
3.399664
3.603537
3.819750
4.048935
4.291871
4.549303
4.822346
6.111607
6.416388
6.743491
6.088101
6.468887
6.840690
7.261026
7.686087
8.147262
3.686087
9.164262
9.708607
10.286718

Example :

What annual sinking fund Deposit required,
which, with interest compounded annually at 4%
will reth-e $400,000.00 Mortgage Bonds in 30 years.

METHOD

Add the value of $1.00 compounded for 1 year,
$1.00 for 2 years, $1.00 for 3 years, etc., up to 30
years.

PRINCIPAL. WHICH, COMPOUNDED ANNUALLY WILL
NO. 2 PRODUCE $1.00. 1 TO 40 YEARS
^*

:st.

as:

s

~SF

1

0.970874

0.966184

0*961689

0.956988

0.952861

0.943896

2

0.942696

0.938611

0.924666

0.915780

0.907030

0.889996

8

0.916142

0.901948

0.888996 •

0.876297

0.863638

0.889619

4

0.888487

0.871442

0.854804

0.888661

0.822703

0.792094

6

0.862609

0.841973

0.821927

0.802461

0.783626

0.747258

6

0.837484

0.818601

0.790316

0.767896

0.746216

0.704961

7

0.813092

0.786991

0.769918

0.734029

0.710661

0.665067

8

0.789409

0.769412

0.780690

0.708185

0.676039

0.627412

9

0.766417

0.788731

0.702687

0.672904

0.644609

0.591899

10

0.744094

0.708919

0.676664

0*648928

0.613913

0.558395

11

0.722421

0.684946

0.649681

0.616199

0.684679

0.626788

12

0.701380

0.661783

0.624697

0.589664

0.666887

0.596969

13

0.680961

0.639404

0.600574

0*564272

0.630321

0.460839

14

0.661118

0.617782

0.677476

0.589973

0.506068

0.442301

16

0.641862

0.696691

0.666266

0.616720

0.481017

0.417266

16

0.628167

0.676706

0.633908

0.494469

0.458112

0.393646

17

0.606016

0.667204

0.613373

0.473176

0.436297

0.371364

18

0.687396

0.638361

0.493628

0.462800

0.415621

0.350344

19

0.670286

0.62U166

0.474642

0.458302

0.396734

0.330513

20

0.663676

0.602666

0.466387

0.414643

0.376890

0.311805

21

0.637649

0.486671

0.438634

0.396707

0.368942

0.294165

22

0.521893

0.469161

0.421966

0.397701

0.341850

0.277506

23

0.606692

0.463266

0.405726

0.363360

0.325571

0.261797

24

0.491934

0.437967

0.390122

0.347704

0.SLO068

0.246979

26

0.477606

0.423147

0*876117

0.332731

0.296303

0.232999

26

0.463696

0.408838

0.360689

0.316408

0*281241

0.219810

27

0.460189

0.396012

0.346817

0.8D4691

0.267848

0.207368

28

0.437077

0.381664

0.333478

0.291571

0.255094

0.195630

29

0.424346

0.368748

0.320661

0.279016

0.242946

0.184657

80

0.411987

0.366278

0.808319

0.267000

0.231377

0.174U0

31

0.399967

0.344230

0.296460

0.266502

0.2203C0

0.164255

32

0.308337

0.332690

0.286068

0.244600

0.2098G6

0.U4957

33

0.377026

. 0.321343

0.274094

0.233971

0.199P73

0.14618C

34

0.866046

0.310476

0.263662

0.223896

0.190866

0.137912

36

0.366388

0.299977

0.263416

0.214264

0.181290

0.130105

36

0.346032

0.289033

0.243669

0.205028

0.172667

0.1C2741

37

0.334983

0.280032

0.234297

0.196199

0.164436

0.115793

38

0.826226

0.270662

0.225286

0.187750

0.156605

0.109239

39

0.316764

0.261413

0.216621

0.179666

0.149148

0.10306C

40

0.306667

0.262673

0.206209

0.171929

0.142046

0.097222

We find the total value of a $1.00 annual deposit
for thirty years will be $58.328336.

Then $400,000-^- $58.328336= $6857.73, which is
the amount of annual deposit at 4% compound
interest required to retire $400,000 bonds in 30 years.

This proves out to $400,000.00 as close as it is
possible to get.

Interest

85

FIGURING COMPOUND INTEREST ON THE COMPTOMETER INDEPENDENTLY OP THE TABLES

Example :

Find amount due at Compound Interest on
$432.60 for 4 years, 7 mo., 14 days, at 7%.

METHOD

Add the Principal, $432.60, in the Comptometer in
the Fixed Decimal position. The Principal being in the
Register is equivalent to having multiplied by 1 ; there-
fore, hold the Principal for Key Factor directly over
itself and, moving to the right, multiply, (Fixed Decimal
Method), by .07%, =$462.88, the Principal and Interest
the first year.

Again leave this amount in the Register and, holding
same for Key Factor, multiply by .07%, as before,
= $495.28, Principal and Interest the second year. Con-
tinue in the same manner for the Principal and Interest
for the succeeding years. The results will be:
$529.95, for the 3rd year,
$567.05, for the 4th year.

Jot down these results and clear the machine.

Now figure the Interest on $567.05 for 7 mo., 14
days.

Add the days on the right of Keyboard .... 14 days
Multiply the months by the days per
month,— 7x30 210 days

224 days

Hold the rate, .07, and multiply by $567.05 $39.69,

Int. for 1 year.
Continue and multiply by 224 days, /"/ ^^^-^

3-Factor Method S89i9r86

And then divide by 360 $24.70

Add 567.05

$591.75

If the Compound Interest alone is wanted : —
Subtract the original Principal $432 . 60

Amount of Compound Interest 159 . 15

COMPOUNDING AMOUNTS FOR LONG PERIODS

Multiplying the ''Compound" for any two num-
bers of years equals the ' ' Compound " for the sum of
those years.

For instance :

What will be the value of Si.oo at 5%, compound-
ed annually for 20 years?

METHOD

The '* Compound '' at the end of 1 year is . $1 . 05

For the ''Compoimd" at the end of the
second year, multiply from the left of
the Keyboard— 1.05 X 1.05 1 . 1025

Clear and make all successive multiplications
from left of Keyboard.

Compound for

2 yrs. 2 3rrs.

1.1025 X 1.1025 1.215506 for 4 yrs.

Compound for

4 yrs. 4 yrs.

1 .215506X 1 .215506 1 ,477455

it

Compound for

8 yrs. 4 yrs.

1 .477455X 1 .215506 1 .795855

Compound for

12 yrs. 8 yrs.

1 ^r«T&yoO'X X . 4 • • 4Dt} ^fen4JofTT44

tt

n

8 yrs.

12 yrs.

20 yrs.

86

Interest

CALCULATING ANNUITY CAPITAL

What amount deposited in a Bank to-day , at 5% Second : Ascertain fhe Principal required to produce

interest, compounded annually, will allow for yearly $2,880.00 in 203^ years at 5% compounded

withdrawals of $5,760.00 for 20 years and a $2,880.00 annually,

withdrawal at the end of 203^ years? T^^^l^ ^^ j ^^^^^ ^j^^^. ^^^ ^^ 5^^ .^ gO yeajs

amounts to $2.653298.

First : Ascertain the Principal required to produce One half year at 5% is the

$5,760.00 for 20 years at 5%. same as one year at 2^%, so

determine the compound for

METHOD one year at 2^%, i. e.,

^""^"^ 2H% + 100%, or 1.025 X

Turn to Tahlp No 2 2.653298, multiplying from

1 urn to 1 aDie JN 0. z. ^^^ j^^^ ^j Keyboard equals . . $2.719629, the value of

You will find the Principals required to return $1 .00 $1 .00 in 20 J^ yrs. at 5%

each year for 20 years. ««*« ^»*..,. ..^ * ^aa ^

^ ^ What Principal is required to produce $2,880.00?

Add these various Principals up to and including Divide $2,880.00 by the value of $1.00,

20 years = 12.4622073 $2.719629 =$1058.97

As we want to produce $5,760.00 each year for ^^^ .*^ ^^^ ^^^ ^^"^^^^^1/2^^^^ ^^

20 years, multiply $5,760.00 by 12.4622073, from the quired to produce $5,760.00 »»-

left of the Keyboard— $71,782.31, Principal for 20 ^^^^^y ^^^ 20 years 71,782.31

full years' withdrawals. Equals Total Deposit required $72,841 . 28

British Weights, Measures and Money

8\

BRITISH WEIGHTS, MEASURES AND MONEY

The Denominations of British Money or ' 'Sterling' ' are: Pounds (^), ShiUings (s) and Pence (d).
12d in one Shilling ; 20s in one Pound.

The British Weights are: Tons (2240 lbs.), Cwts. (112 lbs.), Quarters (28 lbs.)
The most eflScient manner of working up this class
of data is with the £, s, d Model Comptometer.

Mr. Felt has made a Comptometer that is
very effective in working up £, s and d data. The
right side of the Keyboard is made to add pence and
shillings, converting automatically into the next
higher denominations.

While constructed in the 8, 10 and 12 column sizes
the larger are the more practical, as the capacity is
greater for the Fixed Decimal Method of making
extensions and accumulations.

ADDITION

Adding Pound., Sh:

illingt and Pence

Example : £

s

d

14

14

5

17

14

5

16

8

3K

9

0

m

11

14

m

69 11 IIH

With £, M, d Model-
Add in the regular order:
First the d in the pence coliunns,
Then the s in the shillings columns,
And the £ in the pounds columns.
Or reverse the order and first add the £, then the
8 and d.

The denominated answer shows in the Register,

^69, 11a, IVAd.

WHERE THE ITEMS ARE TABULATED

With Regular Model.

233^rf.
IsAVAd.

51s-llJ^d.

Wi^ £, 8, d Model

Add in the order you read, i. e.

Add the ;^ 14 in the pounds columns.

Then 14s and the 5c? in their columns, continuing

in this manner with each item.

Answer: £QQ, lis, and ll^^d.

Add the d on the right side of Key-
board =

Divide by 12, changing to 8 and d =

Set off with a Decimal Pointer:

Add the shillings next to the d =

Divide by 20, changing to ^ and s = £ 2-lls-113/^d.

Add the Pounds. Answer = «;f 69-lls-113^d.

For convenience, separate the denominations with
the pointers.

WHERE THE ITEMS ARE ON SEPARATE SLIPS OR CARDS

With Regular Model, lo or 12 Column.

Set oflf separate columns for £ s d
;^, s, and d with the pointers, as ... OOO'OOO'OOOOO
Add each denomination in the

allotted columns =067'050'023.50

Now convert the d to s. Divide
by 12 and use the intervening
small cipher key to carry the s

mto the shillings columns =067'051'000'lli^

Then convert the 8 in the same

manner, dividing by 20: — Ans.. .;f69-lls-llj^d.

88

British Weights, Measures and Money

CONVERTING £, s AND d TO DECIMALS OF A ;f

SHILUNGS

1 s is 1 /20th or .05 of a ;^.

Therefore number of s X .05 = hundredths of a ;^.

Thus 17s is 17 X .05 = ;^.85

lis is 11 X .05 = ;^.55
3s is 3x .05 = ;^.15

19s is 19 X .05 = ;^. 95

converting mentally

Example :

Convert 3s, 6d to decimals of a ;^.

Multiply mentally :

8 X .05 =;^.15
6 X .004J = .025

£•175

17s, 9d = 17 X .05 =;^.85

9 X .004^ = £m7li

;^.8875

CONVERTING ON

Example :
75 buggies @ ;^26, 17s, Qd.

Use 75 for Key Factor over the Fixed Decimal and
multiply, changing the s and d to decimals, men-
tally, as you multiply; i. e., holding 75, multiply

^^' Then, .85 (17x5)

Then, .025(6X4^) ^2015.625
This makes one continuous multiplication towards
the right.

CONVERTING THROUGH USE OF TABLE

Example:

75 Buggies (^ £2^ 17s, 6d.

Look at the table on the following page at the

junction of 175 and 6d.

The decimal is .875.

Hold 75 over the Fixed Decimal and multiply —

■

i:26.875 = ;^2015.625

PENCE

Id is V24o^*' or .004 J of a ;^, therefore, number of
pence X .004 J = thousandths of a ;^.

Thus, Qd X 4J=;^.025

Sdx^=£m2y2
7dxH=£m9i .

lid X4J=;^.045i

THE COMPTOMETER

Example :

Convert 17s, 9d to decimals of Si£.

Hold the Decimal for Is, .05, over Fixed Decimal,

and multiply by the number of s :

17 X .05

Then the decimal for Id, .00417 by the number
of d accumulating, 9x .00417 = .88753.

British Weights^ Measures and Money

89

CONVERTING DECIMALS OF A POUND STERLING TO SHILUNGS AND PENCE

CONVERTING MENTALLY

Divide the Hundredths by 5 = s.

Divide the remaining Thousandths by 4^ =d.

Example: ;f37.629 = ?

5 into .62 = 12s.
4 J into .029 =7d.
i. e., ;^37, 125, Id.

;^143.7876 = ?
5 into 78 = 15s.
4 J into .0376 =9d.
i. e., ;^143, 15s, 9d.

Or for approximate —

Divide first two decimal places by 5 for shiUings. Divide the
remainder of 2nd and 3rd decimal place by 4. If it ifl over 12, de-
duct 1, if over 36 deduct 2 before dividing. This gives pence.

CONVERTING ON THE COMPTOMETER

Add the decimal in the Fixed Decimal position, .625.
Divide the Hundredths, .62, by 5, using the Cipher
Method, = 12.025s.

Divide the remaining Thousandths, .025, by 4^ ,
(regular division) i. e., 4.2 = 12s, 6c?.

Example: 14@;^7, 14s, lid each =

14x7.746 = 108.444

Subtract the £ 108.

£ .444
Divide the Hundredths, .44 by 5, using the Cipher
method = 8s.
Divide, in regular manner, the remaining Thou-

sandths by 4.2 (4^) =8s, lOd.

DECIMAL OP A POUND STERLING POR EACH SHILLING AND PENNY

ForUae

in Figurinv Sterlinv Bills, InvoicM, Freight Bilk, Eschanse, i
li Price Conf int hkd. m6d .002 to foUowiac Decimals

etc.

Id

2il

3d

4d

5d

6d

7d

sa

9d

10 d

lid

.0042

.0088

.0126

.0167

.0206

.025

.0292

.0888

.0875

.0417

.0468

Is

.06

.0542

.0688

.0626

.0667

4)706

.075

.0792

X633

4)675

.0917

4»68

Is

2t

.1

.1042

.1068

.1125

.1167

.1206

.125

.1292

.1388

.1375

.1417

.1458

2s

?•

.15

.1642

.1588

.1625

.1667

.1706

.175

.1792

.1838

.1875

.1917

.1958

3s

4s

.8

.2042

.2088

.2125

.2167

.2208

.225

.2292

.8888

.2375

.2417

.2468

4s

5s

.26

.2542

.2588

.2625

.2667

.2706

.275

.2792

.2888

.1875

.2917

.2958

5s

6s

.8

.8042

.8088

.3125

.3167

.3208

.325

.8292

k33Mj

.8375

.3417

.3458

6s

7s

.36

.8542

.8688

.3625

.3667

.8708

.375

.8792

.3883

.3875

J917

.3958

7s

8s

.4

.4042

1

4068

.4125

.4167

.4208

.425

.4292

4338

.4875

.4417

.4458

8s

.9 s

.46

.4642

.4588

.4625

.4667

.4706

.475

.4792

4833

.4875

.4917

4968

9s

10 s

.z

.6042

5088

.5125

.5167

.5208

.525

.5292

.5333

.6375

.5417

.5458

10s

lis

.66

.5642

.5688

.6625

.5667

.6706

.575

.5792

.5888

.6875

.6917

.8958

lis

12 s

.6

.6042

6068

.6125

.6167

.6806

.625

.6292

.6838

.6375

.6417

.6458

12 s

13 s

.65

.6542

6588

.6625

.6667

.6708

.675

.6792

1

6688

.6875

.6917

.6958

13 s

14 s

14 s

.7

7042

.7088

.7125

.7167

.7208

,725

.7292

.7388

.7375

.7417

.7458

15 s

.76

.7642

.7588

.7625

.7667

.7708

.775

.7792

.7883

.7875

.7917

.7968

15s

16 s

T^

.8042

.8083

.8125

.8167

.8208

.825

.8292

.8333

.8375

.8417

.8458

16 s

17 s

.86

.8642

8588

.8625

.8667

.8706

JI75

.8792

8833

.8875

.8917

.8958

17s

18 s

.9

.9042

.9088

.9125

.9167

.9208

.925

.9292

9333

.9375

.9417

.9456

18 s

19 s

.M

.9642

.9683

.9625

.9667

.9708

.975

.9792

9883

.9675

.9917

MS%

19 s

Id

2d

3d

4d

5d

6d

7d

8d

9d

10 a

lid

CONVERTING « AND d BY THE TABLE

The adjoining table contains the
decimals oi e^ £ for all s and d
quantities.

Example :
17s, Id.

Convert to a Decimal.

Look on the table at the junction
of 17s and 7d, ;^.8792.

^.7876. Convert to s and d.

Look in decimal column next
to shillings for nearest to .78.
Follow out on this line to nearest
decimal, .7875, which shows 15s, 9d.

90

British Weights, Measures arid Money

DIVISION OF £, s AND d

Convert the 8 and d into decimals of a £, and reconvert after
dividing.

Example:

46 wagons cost £392, 14s, 9d. What is cost of each?
Convert to £ and decimals.

Add the £ in Fixed Decimal Position 392 .

Multiply the s by decimal, 14 X . 05 = . 70

Multiply the d by decimal, 9 X . 00417 = . 03753

£392 . 73753
Divide 392.73753 by 46 = £8.5378 or £8, 10s, 9d.
Or better, — look at Decimal Table on preceding page at junction

of 14« and 9d=decimal .7375. Then add the £392.7375 in the

Comptometer at the left and divide by 46.

Example:

The profit is £134, 17« and 7d. Amount of sales is £536, 16«,
5cf.

What is per cent of profit?

Converting ^e Sales:

Add the £, 536, in the Comptometer in Fixed Decimal position.

Then multiply 16 X . 05 (16«)

and 6 X. 00417 (5d) =536.821

Convert the profit in the same manner =134.879.

Add amount of profit in the Comptometer at the left and divide
by selling price, £536 . 821 =25 . 1 %.

mOXHilS WA

360BA3r YKAB

NtBIXBB

' "1

1

KBOIMa.
.002776

16

DSCUUl
.044444

y}-i^*'hym

1

•083933

2

•166867

2

.005556

17

•047222

3

•250000

3

.008333

18

.050000

4

.333383

4

.011111

19

•052778

5

.416667

5

•013669

20

•055556

6

.500000

6

•016667

21

.058333

7

.583333

7

.019444

22

.061111

8

.666667

8

.022222

23

.063889

9

.750000

9

.250000

24

.066667

10

.833333

10

.027778

25

.069444

U

•916667

u

.030555

26

.072222

12

.033333

27

.075000

13

.036111

28

.077778

14

.038889

29

.080556

15

.041667

^

INTEREST

Find the interest on £325, 158, 6d @ 5% for 287 days.

Convert to £=325.75

.025
£325.775

Princ.X Rate X Days
360 (365)

325. 775 X. 05X287

= Interest.

360 (365)

= £12.98= £12, 19«, 8d.

Or better — Use the Interest Table and multiply.

Princ. Rate Days

325 . 775 X . 00013889(-|-) X287 = £12 . 98 Interest.

Multiply from the left of Keyboard. Use the Principal, splitting
it, for the Key Factor. Note the result, clear, then hold the days
for Key Factor and again multiply from the left.

Example:

Find the interest on :

£465, 108, 6d for 2 yrs., 7 mo., 16 days @ 3^%

Convert Principal to £=465.50

.025

£465.525

Convert time to days, 360X2 =720

30X7=210
16

i. e., 946 days.

Holding 360, add in repeatedly for the number of years. Over it
multiply the months by 30 and add in the days.

Then formula is: Princ.X years and decimals X rate = Interest.

Or convert time into years and decimals =2.5833

.0444

2 . 6277

Use the ''Decimals of a Year" table for converting months and
days.

£465 . 525 X . 035 X2 . 6277 = £42 . 82, or £42, 16«, 3d.

British Weights, Measures and Money

91

Example:

Tons Cwts. Qrs. Lbs.

116
18
56
72

124
64
19

12
2

11
8

19

15
3

3
2
0
3
2
3
1

19
25
12
18
16
17
28

ADDING TONS, CWTS.. QRS. AND LBS.

Note the relationship between £, s, and d, and
Tons, Cwts., and Qrs.

20 Cwt. = 1 Ton ) Therefore add the Cwts. in the

20s =1;^

4 Qrs. = 1 Cwt.
12d = 1 8.

472 14

23

With £, «, d ModeL

First add the lbs. in the £ columns = 135 lbs.
Convert into Qrs. i. e..
Divide by 28 = 4 Qrs., 23 lbs.
Jot down the 23 lbs. Clear the machine.
Add the 4 Qrs. as 1 Cwt. in the s column.
Continuing, add the Qrs. in the d columns; then
the Cwt. in the s columns, and the tons in the £
coltunns.

=472 tons, 14 Cwt., 2 Qrs., 23 lbs.

With £, », d Model.

Set off 2 or 3 columns at the left of Keyboard
for the lbs. and then add the Tons, Cwts. and Qrs.
in their respective columns in the same order as
you read them, and the lbs. at the left.
Convert the lbs. before clearing.
If the lbs. item occupies the last register hole, jot
down the entire answer, clear the machine and add
this lbs. item, at the right, and convert, i. e., divide
by 28.

Answer 472 tons, 14 Cwt., 2 Qrs., 23 lbs.

) shillings column.

S Therefore adding 3 in the d
column is equivalent to adding
one Quarter.

In adding quarters:

Add 1 Qr. on the 3 d key.
Add 2 Qr. on the 6 d key.
Add 3 Qr. on the 9 d key.
Or use the 3 d key repeatedly, adding twice for 2 Qrs. and
three times for 3 Qrs.

WHERE THE ITEMS ARE TABULATED

With Regular Model.

Add the lbs. in right side of Keyboard and convert

=4 Qr. 23 lbs.

Set off by pointer.

Then add the Qrs. next to the lbs. and convert

= 18 Qr. 23 lbs.

Or, 4 Cwt., 2 Qr., 23 lbs.

Then add the Cwts.

and convert. =3 tons, 14 Cwt., 2 Qrs., 23 lbs.

Then add the tons,

= 472 tons, 14 Cwts., 2 Qrs., 23 lbs.

WHERE THE ITEMS ARE ON SEPARATE SLIPS OR CARDS

With Regular ModeL

Set off with the pointers as many columns as
needed for each denomination, as

Tons Cwt. Qrs. Lbs.
000' 000' 000' 000.

Then add each denomination in the allotted columns, i. e.,

116 T 12 Cwt. 3 Qr. 19 lb.
18 T 2 Cwt. 2Qr. 251b.

Ans. 469 T 70 Cwt. ' 14 Qr. 135 lb.

Now convert the lbs., then the Qrs.. and the Cwts., using
intervening small cipher ke^s when reducing to carry the con-
verted item into its denommation.

COMPTOMETER APPLICATION

Bookkeeping

THE COMPTOMETER IN BOOKKEEPING

The Comptometer affords the ways and means of
getting accurate results in the most rapid and
efficient manner; it arrives at results direct from
the original data with the least possible copying of
that data.

From 60 to 90% of the adding in an office bal-
ances one column or book against another.

Additions, not balancing one column or book
against another, are proven by the direct re-adding
of the original figures. The only certain proof of
addition is re-addition.

The Comptometer gives the Bookkeeper more time
to devote to other important work, which means,
for him, greater capacity and, consequently, more
rapid advancement.

The Bookkeeper can turn out from 20 to 200%
more work in the day's run in additions, extensions
and percentages with the aid of the Comptometer
than by any other method,—

Because of its single, simple operation of push-
ing the keys down, reading the results directly;

Because of the ease of operating with Conscious
Accuracy ;

Because his undivided attention is given to simply
transferring to the keys the amounts being added;

Because he can soon develop a speed one to
three times that of any other method;

Because of the conservation of Brain Energy,
which will be utilized on other important details.

Results Direct ^m the Original Data.

Bookkeeping

96

BOOKKEEPING CHART

There are many diflferent plans and ways of keep-
ing accounts in general.

In the final analysis they are all boiled down to
one common basis, which is, that the ledgers are the
books of permanent record and contain the data of
aU the entries from the 4 primary sources-

Pm-chases
Moneys received
Money paid out
Sales

See accompanying chart. IC^*

Having a common ground established for all
general bookkeeping, see how perfectly the Comp-
tometer applies to all of the work.

96

PURCHASE INVOICES

THE COMPTOMETER:-

Adds the quantities.

Figures the extensions.

Proves the totals.

Figures the discounts.

Deducts the freight items, etc.

Extends and adds at the same time.

Here are three classes of figure work —

Extendmg

Adding

Deducting.

THE COMPTOMETER: -

Figures the extensions by the simplCi multiple
depression of the keys.

Does the adding by simply pushing down the keys
representing each amount to be added.

Makes the deductions by depressing the keys
representing, negatively the amount to be sub-
tracted, (indicated by the small figures on the key
tops).

While extending several items over the Fixed
Decimal, the machine automatically adds to a final
total, thus proving extensions and additions with
the one operation.

Applies with equal facility to positively prove
every result.

Saves Ji to 3^ of the usual time required by other
methods.

The positive assurance of accuracy is one of the
most valuable features.

Bookkeeping

MONEY RECEIVED— MONEY PAID OUT

THE CASHIER'S WORK BY THE COMPTOMETER METHOD

Proves the Postings to the Cash Book: —

Adds the original vouchers or cash slips and
proves against the footings of the Cash
Book.

Balances the Cash Book : —

By first adding the Credit Postings^ then
after clearing the machine, adding the
Debit Postings. Subtract the Credit total
and the balance proves against the cash
on hand.

Totaling Checks: —

When adding a large number of checks say
about 50 or more, at intervals of 25 to 30
checks, jot the Sub-total on a slip of paper
and drop it in the pile of added checks.
This simplifies the proving. The only
known proof for addition is re-addition.

Add Deposit Slips: —

and prove by adding the checks inde-
pendently and comparing results.

Figure Interest, Etc.

Bookkeeping

SALES

OUTGOING BILUNG

The Comptometer again does all of this work by
the simple operation of the keys alone.

Direct results in each operation the instant the
key travel is completed.

It Figures the extensions

Takes off the discounts,

Adds the extensions,
Deducts freight items, etc.

In proving the invoices, accumulate over the
Fixed Decimal, where possible. The adding will be
automatic and thus proves both the extensions and
additions in the one operation.

This is one of the most important features of the
business and the Comptometer easily increases the
efficiency from 20 to 50% in a few months of use.

The net results obtained are: —
Unquestioned Accuracy,
Increased Efficiency,
Conservation of Individual Brain Energy.

97

LEDGER WORK

PROVING DAILY POSTINGS BY THE
COMPTOMETER METHOD

Bookkeepers have several different methods of
proving the postings. One is using the Posting Slip.
The bookkeeper enters the amount of each Debit
and Credit on the Posting Slip at the same time as
posting into the Ledger; then totals the Posting Slip
and compares with the total of the original items.

Another method has been that of employing a
Check Figure, but is now little used.

The Comptometer Method is that of using Debit
and Credit Markers, and, when the posting is com-
pleted, adding direct from the items in the Ledger.
This is, without question, the most convenient and
economical method to the ''Bookkeeper who knows."

The Bookkeeper can prove the daily postings in
from five to ten minutes each day with the Comp-
tometer and Debit and Credit Markers. This will
give him that feeling which comes from a knowledge
of work correctly done. It reduces the Trial Balance
at the end of the month to a slight task and a com-
parative work of pleasure:

METHOD

Drop a Blue Debit Marker in the Ledger for each
Debit posting as made. Then go through and add on
the Comptometer the amount of each Debit posting
indicated by the markers. Now, balance this result
against the total of the original items posted.

Do the same with the Credit postings, using the
Pink Credit Markers.

By proving the postings in this manner daily, the
Ledger is always in balance. The time and effort
required is very little and enables the detection at
once of —

Any posting to wrong side of account,
Any posting of wrong amoimt.
Any transposition of figures.

The Comptometer affords the means of balancing
Ledger Accounts with the minimum of effort and
the maximum assurance of accuracy. The Subtrac-
tion Cut-Offs make it practically as easy to deduct
an item as to add; hence the fact that the "Book-
keeper who knows" balances his ledger with the
Comptometer in from 20 to 60% less time than by
any other method.

SAMPLE LEDGER PAGE

JOHN H. ALLEN |

DATR. 1

dr: BAi.. 1

CH.

DATE 1

n

j_

liLisi

Lzsm

H

fo

H

=>i

i2l..

2 1*1!

/-/

>0

7

Lly^

EZss

iV

-i^

'^

.UU--

a

Vf,

■A

hTil

:iiL

HLii

iitsi..

METHOD

The Comptometer is placed on the desk close up
beside the ledger.

Add the Credit side of the account, then the Debit,
pencihng in the totals.

With the Debit remaining in the machine, deduct
the Credit — the result is the balance of the account.

Add back the Credit before clearing the machine,
which again gives the total Debit, thus proving the
balance.

Bookkeeping

USING THE TWELVE COLUMN COMPTOMETER

With the twelve-column Comptometer, illustrated
opposite, add the Credits on the Right Side and the
Debits on the Left; then, with both Credit and
Debit Totals showing in the Register, subtract the
amount of the Credit from the Debit. The result
is the Balance, which is entered in "Balance" column.
Now, before clearing the machine, add back the
Credit, which gives the total Debit, thus proving the
Subtraction.

The valuable feature of this is that both the
Debit and Credit Totals of the account are in the
Register in front of the eyes until the Balance is
obtained and the Subtraction proven.

Bookkeeping

12-COLUMN MODEL "E" COMPTOMETER, WITH DR. AND CR. COLUMN DIVIDOR

100

TRIAL BALANCE

The Comptometer conserves a greater amount of
Brain Energy for executive development than any
other assistant.

Because it produces all figure results with the
minimiun of attention and effort on the part of the
Bookkeeper.

Think of the perfect ease and adaptability of the
Comptometer for every step of bookkeeping work —
of the positive proof of every result

Just drink in the Comptometer Sub-Total Method
and it is plain to realize why and how the Comptom-
eter user gets his Balance the first time month after
month.

OBJECT

The only object of a Trial Balance is to prove that
the postings of corresponding amounts have been
made to the Debit and Credit sides of the Ledger.

It is, in no-wise, proof against the manipulation of
accounts, etc.

METHODS

There are five distinct methods employed in the
taking of Trial Balances. They are: —
Trial Balance by the Book Method,

Sheet Method,
List Method,
Sub-Total Cards,
" Sectional Sub-Total Ledger Sheets.

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Bookkeeping

THE TRIAL BALANCE BOOK

This is, perhaps, the oldest method of taking Trial
Balances. The Trial Balance Book usually provides
for the full year's monthly balances with the one
writing of account names. A blank space is left at
the end of each index letter for additional names,
from time to time, through the year.

ITS VALUE

The Trial Balance Book may be desired by the
owner or proprietor as an aid in looking up the condi-
tion of his customers' accounts, this giving him a
concise, rough and ready comparison of the account.

It entails : —

A copying of all account names in the Trial Balance
Book;

The adding of new names as new accounts are
opened in the Ledger;

The placing of these new accounts out of their
alphabetical order; hence, sometimes difficult to
locate in the Trial Balance Book;

Copying and writing down the amount of each
Balance each month ;

The adding of these items.

METHOD

Place the Comptometer right beside the column.
Add the items with the simple, single action of the
key depression alone. Carry the totals from page
to page, the final total being that of all Debit and
Credit Balances, respectively, or enter each page
total separately and make a final recapitulation.

If not balancing the first time, prove the additions
by re-adding the original items.

The Trial Balance Book has been largely replaced
by one of the following methods :

Bookkeeping

TRIAL BALANCE BOOK

The Comptometer is perfectly adapted for this form of Trial Balance. Placed right beside the column,
it adds the items with the simple, single action of the key depression alone.

102

TRIAL BALANCE SHEETS

The Trial Balance Sheet Method is practically
the same as the Book, with this exception: The
names of all accounts and the amounts are copied on
the sheets each month. This, of course, can be done
on the typewriter and duplicate copies made.

The Comptometer again applies in the most simple
manner possible to adding and proving this form of
Trial Balance.

This method is used largely to have a carbon
copy, so that the original Trial Balance may be sent
to the home office and copy retained by the branch
office.

TRIAL BALANCE BY THE LIST METHOD

This is taking a Trial Balance by means of a
printed list of the figures only. In case of errors, it
means a lot of checking and comparing of a copied
list of figures with the original amounts in the
Ledger.

The list of figures, having no identifying informa-
tion, is valueless as a record of the Trial Balance.

In using this list, all corrections are first attempted
through checking and re-checking the printed list of
figures — a laborious task at its best.

Bookkeeping

LIST METHOD-

This method of checking is not a positive proof.
It is open to possibility of any of the three following
errors :

1st. Overlooking a transposition of figures in
checking back a printed list against the original
figures. A transposition may be made, and, in the
hurried checking, the eye seeing the same figures in
one item as in another, frequently overlooks the
transposition.

2d. Having an amount in the accumulator and
failing to clear the machine, the total will be just
that amount greater than the correct total. The
items may all be correctly printed and added. They
will check perfectly, leading to the conclusion that
the total is correct, whereas it would contain the
additional amount which was in the accumulator,
and there would be no indication of it on the printed
list.

3d. Having added the items but once, there is
absolutely no proof against under or over-carrying
in the operation of the machine.

Bookkeeping

Running total of Debit
Balances S

Running total of Credit
Balances S

THE COMPTOMETER SUB-TOTAL
METHOD

A method far in advance of any of the pre-
ceding and the simplest possible manner of prov-
ing the Ledger balance. It deals direct with the
original figures in the Ledger. It goes to the
fountain-head and adds the original items posted
in the Ledger, section by section. It gives posi-
tive proof of the correct footing of each section
before leaving it.

Note the simplicity of the Comptometer Sub-
Total Method.

Every step is absolutely proven.

Add the Debit balances of
several accounts, or an "In-
dex Section" of the Ledger.
Jot the result on a Sub-
Total Card and drop it in
the Ledger at this jwint.
Continue with the debits of
each of the following sec-
tions, dropping a Sub-Total
Card containing the run-
ning total at the end of
each Ledger Section. The
last Sub-Total Card will, of
course, show the Total
Debit.

Add the Credits in like
manner, or, if but a few, jot
same on a pad while adding
the Debits.

To get the direct proof,
re-add the original figures
and check mark each Sub-
Total. In case of an error
in any section, simply note
the second result and re-add
that one section, thus prov-
ing the correct amount.

Make any plus or minus
correction on the last Sub-
Total Card.

104 Bookkeeping

THE COMPTOMETER SUB-TOTAL TRIAL BALANCE SHEETS

LEDGER SUB-TOTAL SHEET

Many business houses require a physical exhibit of each Trial Balance, to turn over to the Auditor
when auditing the books and accounts. This method provides a running Sub-Total at the end of each Index
Section on a Sub-Total Ledger Sheet, which remains permanently in the Ledger.

METHOD

The loose leaf Ledger Sheets are ruled and printed for the Debit and Credit and Correction columns for
each month. The Ledger is added, section by section, jotting down on these sheets the running Sub-Totals at the
end of each Index Section. The Sub-Total on the last sheet, of course, contains the total of the Debits and
Credits, or Debit and Credit Balances, as desired.

In case of overlooking an account in the first adding, or a failure to balance, for any reason —
The first step will be to prove the additions. Here the Comptometer affords absolutely the best known proof:
Re-add the original ledger balances, check-marking each correct Sub-Total. If an error in any Sub-Total, note
the amount of -I- or — in the "Correction" column and also on the last Sub-Total Sheet, referring to the Index
Section where the correction was made.

Bookkeeping

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the end of eaoh Index seotlon; or. if there are ohlj a
few aeoountE to the Index, Inaert one Suh-Total sheet

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Bookkeeping

I BALANCE F«tPIOKHJSMU(TH| | | UMi Mlllil

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le an accurate proof of Ledger Poitingi.

Poilingi, boU) Debit and Credit, diitiibutwl according
m from wbich they are made.

itate Ibe combtning o( thew toUk m ■ flruxl total repr«-
nim of an Debit and Credit totak.

vide a quick, ea*y and M^curale meani of arriTing at tbe
any siren day

ikh U ai *imple ai it it effective, doe* away with aU
r the porting ilip or check figure.

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-_

Bookkeeping

107

THE CONTROL SHEET

METHOD OF USE

Enter the ledger balance for the previous month on
its Control Sheet.

When posting, drop Debit and Credit Markers in the
ledger so that they project from the bottom and mark
the ledger page of each entry.

Enter on the Control Sheet under the respective head-
mgs, namely, Sales, Journal, Voucher Record, Cash,
Credit Memorandum, etc., the amounts of the original
items posted from each of these sources. Then, prove
the postings, i. e., add the Debit and Credit postings where
indicated by the markers and enter the total of each on
the Daily Control Sheet.

Cross-add the total of postings from the Sales, Journal,
Voucher columns, etc., and prove against the total
obtained by the direct adding of the postings in the ledger.

To Determine Ledger Balance :

(Referring to the Form)

Add the ''Total Credits^' column = $7266.93.

Then add the ''Total Debits'' column = $9933 .41.

With the amount of the Debit Postings, $9933.41, in
the register, subtract out the amount of the Credit Post-
ings. This gives the Balance of the postings for the
month, namely, $2666.48, which is entered on the Control
Sheet.

Add to this balance, which is still in the register, the
amount of the previous month's balance, $16796.34.
The result is the Ledger Balance for the current month,
$19462.82.

If Several Ledgers are Used :

Take another Daily Control Sheet for the Summary of
all the ledgers. This should show the total of the Sales
Postings, Journal Postings, etc., that have been made in
all the ledgers combined.

Therefore, add the postings from each source as found
on the several Ledger Control Sheets, and enter these
totals in their respective columns on the Summary.

This method enables the Head Accountant to produce
a balanced statement of any or all ledgers for any day of
the month almost on a minute's notice.

Inventory

INVENTORY

A "Physical Inventory" consists of a complete
record of all goods, material and equipment in the
business and their net "In Stock" cost.

The reasons for a "Physical Inventory" are:

1st. To ascertain the quantities of stock and
material on hand;

2nd. To determine the amount of profits;

3rd. To get a definite knowledge of the growth
and development of the business as a whole and by
departments ;

4th. To check up the stock for any discrepancies
with stock records, — thus, an assistance in prevent-
ing and uncovering losses of stock.

Therefore, inventory knowledge is valuable, and,
if it is worth while to spend the time to take a
Physical Inventory, it is equally important that the
extensions and footings be correct.

Years ago it was the custom among business
houses to take a Physical Inventory annually, but,
to-day, we frequently find industries that are re-
quiring this data monthly, others quarterly and many
semi-annually.

The Comptometer positively affords the most
efficient and accurate manner of extending, footing
and proving inventories.

INVENTORY SHEETS

In a general way, there are three forms. One is the sheet containing one net extension column. The amounts
of original extensions are entered in this column, and, in proving, the same result is checked.

Another, and by far the best, is the sheet with a perforated "Audit Strip" attached. The body of the
Inventory Sheet and the Audit Strip bear the same number.

METHOD OP USING

Descripiion I '■^^'^' I Unii | PVic* | Unii |

BDUred on the Inventoiy Sbcel

TtH ilemg >ra added Bud >

puvd with tba loul o( tha A

Strip ihould b« fipJ^^ by oH
■on and Ihe Btwct by another
gaud AfBinat the mismdini

3fe?s

Inventory

109

INVENTORY SHEETS— Continued

Another Inventory Sheet, and one that is coming
into very general use among Department Stores, is
that showing both the Cost and Selling extensions,
with and without the perforated Audit Strip.

Department Stores are particularly in favor of
this method of figuring Inventories. Owing to the
reductions made in ' 'Special Sales," and to frequent
*'Mark-Downs" in prices, it is advantageous to have
the Inventories figured on both the basis of Cost
and Selling Price.

The Comptometer becomes almost an actual
necessity ; otherwise, the cost of the Inventory is
excessive and the accuracy questionable.

Before the introduction of the Comptometer^ with
the Fixed Decimal Method, the separate extensions
were absolutely necessary, but at the cost of a great
deal of time and energy.

One correct total for a number of extensions,
whether it be one third, one half or a full sheet,
serves the same purpose obtained by extending each
item by itself and writing down each one of the in-
dividual results and then adding them.

METHOD 2— ACCUMULATING

Extend over the Fixed Decimal the items covering
about one third, one half, or a full inventory sheet,
and enter the total of these results.

Prove the extensions by re-figuring the same items
over the Fixed Decimal, accumulating to the previ-
ous result. This will prove beyond question, as it is
impossible to make a compensating error.

See a comparison on following page of working up
an Inventory by the two methods.

ACCUMULATING

SEVERAL ITEMS IN

ONE TOTAL

The Comptometer
makes possible the
most efficient method
— that of registering
the accumulated total
of a number of exten-
sions. The operator
does not concern him-
self with the addition,
but simply makes the
extensions, one after
the other, and the ac-
cumulated total is his
final result.

Accumulated total^b^

no

ECONOMY BY ACCUMULATING METHOD

The benefits of this method over the old way of
single item extension on a 40-item lOOQ-sheet Audit
Strip Inventory are very cleariy shown in the fol-
lowing:

IF FIGURED ON COST PRICE ONLY

Single Extension reqtiires —

290,000 figures to be written,
82,000 machine cancellations,
80,000 items to be added.

Accumulating by one-third of page requires —

Only 31,000 figures to be written.
Only 8,000 machine cancellations,
Only 6,000 items to be added.

Thus, the acciunulating by one-third pages, or three
results to a page —

saves making 259,000 figures,

saves making 74,000 machine cancellations,

saves adding 74,000 items.

IF FIGURED ON BOTH COST AND SELLING PRICES

While, if figured on basis of both Cost and Selling
Price,

the accumulating method saves —

Making 418,000 figures.

Making 148,000 machine cancellations

Adding 148,000 items.

Whether or not the Accumulating Method is
used, the Comptometer offers the most efficient and
accurate method of figuring and proving inventories.

Inventory

COMPTOMETER DISCLOSED A STOCK

SHORTAGE

A Piano House in St. Louis, Mo., had been accus-
tomed to having the clerks and salesmen write up
and figure the inventories.

The first time they figured it with the Comptom-
eter it appeared to be over $10,000.00 short. A re-
figuring proved the extensions and totals were all
correct.

This led to an investigation and uncovering of
thievery that had been practiced by one of the sales-
men for several years. Owing to his assisting in
taking and figuring previous inventories, he had been
able to cover his stealings, which had been done by
means of selling pianos and collecting personally.
Comptometers have since figured all inventories in
this House.

COMPTOMETER DETECTION OF ERRORS

A Wholesale Grocery House in Omaha, Neb., had
figured and checked their inventory, when they
employed a Comptometer to re-figure and prove,
with the understanding that, if errors were found
amounting to one-half the price of the machine, they
would buy a Comptometer.

A total of $1,565.37 in errors was found. The net
of the inventory was changed $1,156.56. They
have since bought three Comptometers.

Two branches of a large Iron and Steel Company inventoried
$99,492.03.

When refigured by Comptometers,

a total of $19,658.03 over-errors were found

When refigured by Comptometers,
a total of $13,659.53 under-errors were found

A Net of $ 5,998.50 over-errors

Comptometers will, hereafter, figure, total and
prove their inventories.

Payroll

111

THE PAYROLL

The Payroll and Labor Analysis occupies a very
important place in connection with the Cost Work.

Payrolls of every nature afford a splendid oppor-
tunity for the Comptometer to demonstrate an
accuracy that is gratifying and an economy on time
and mental effort that must be appreciated by the
**man to whom results count."

The principal phases of Payroll Work are :

Day Rate

Weekly Rate

Monthly Rate

Hour Rate

By the hour and minute daily

By tenths, i. e., in multiples of 6 minutes

By the hour to quarter-hours

Piece Work

By the piece

By the yard

By the pound and ounce

By the dozen

By the gross

By the hundred

By the thousand, etc.

and Bonus Systems of Various

The Principal uses of the Comptometer on Payroll
Work are :

Cross-Adding the Hours

Adding the Hours from Clock Cards

Adding and Deducting for Lapsed^'Job Time"

Adding the Hours Time of the Several Work-
men on each Job

Adding the Items of Labor Cost for the Day
on each Job from the Several Operating
Tickets

Adding the Several Items of Material Costs
for the Day

Extending Time by Rate

Subtracting ^^Ouf Deductions

Adding and Balancing the Payroll

Making up Denomination Sheets and Prov-
ing every step

Natures

112

Payroll

DAY RATES

The following illustration is the most simple kind of Day Work. The majority of the amounts are known
and few extensions are required.

DAY RATE PAYROLL— i DAY MINIMUM

NAME

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RATE

WAGE

DEDUCTIONS

PAYROLL

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COMPTOMETER WORK

Have the Comptometer right beside the Payroll.
Multiply the Time by the Rate when the answer is not apparent.
Make any deductions and prove back.

Add the Wage, Deduction and Payroll Columns and prove by adding the amount of Total Deductions to the
Payroll, which should equal the Wage Column.

Work up the Denomination Sheet with the PajrroU Denominator. (See Payroll Denominator.)

PAYROLL— OVERTIME

Most employers allow their workmen additional
time for work outside of regular hours.
In the following —

Time and }/i is allowed for Standard Overtime,

Time and ^ for Sundays.

The first operation is to determine the total num-
ber of hours for which the workman is to receive
pay (equivalent in straight time).

Example :
Regular rate, 16J^c per hour,
Straight Time, 363^ hoiu^,
Overtime, 9^ hours,
Sunday time, 223^ hours.

METHOD

Use the Fixed Decimal.

Add in the Straight Time 36.5 Hrs.

Accumulate the Overtime, (13^ & 13^)

by the respective hours

i. e., 9.75 X 1.25

22.25 X 1.5

82.06 Hrs.
82.06 Hrs. @. 163^c equals $13.54

With the 10 or 12-column Comptometer, leave the
hours in the machine and multiply from the left.
'Three Factor Method," (see index.)

Payroll

DECIMAL EQUIVALENTS

lis

For Fractions of 8 and 9
Hour Da>s

For XSmm with th« Comptometttr

M
^

%

M
M
^

^
H
^

8

8

.125
.156
.188
.219

2

.25

M

.281

^

.313

^

.344

3

.375

H

.406

Yt.

.438

%

.469

4

.5

M

.631

H

.663

%

.594

.625
.656
.688
.719

.75

.781
.813
.844

.875
.906
.938
.969

1

M
H
^

y2

6

8,

K
H

%

8

%

9

.1111
.139
.167
.194

2

.222

M

.25

^

.278

M

.306

3

.333

V4r

.361

M

.389

^

.417

4

444

M

.472

M

.6

M

.528

.556
.583
.611
.639

667
694
722
75

778
806
833
861

.889
.917

044.

.972

DAY RATE TO QUARTER-HOUR

Many Payrolls are Day Rates, but pay to the 3^ Hour.

Example of Day Rate^ 9-Hour Day, 3^ Hour Minimum ;

Time and One-Quarter for Over-Time.

Comptometer uses in this Payroll are :

Cross-Adding Time, Extending Time by Rate,

Totaling, Getting Money Denominations.

METHOD

With the Comptometer right beside the Payroll, cross-add the Total Hours.
Convert any Over-Time into equivalent of Straight Time.

Overtime :

Mead has 2^ Hours at IJ^ Time.

Use the Fixed Decimal. Take Key position on the Hours,

(2.75) and multiply by 1.25 equals 3 . 4375

or 31^ Hrs.

Plus 64 equals Total Time 57^ Hrs.

Use the accompanying Table of Decimal Equivalents for the fractions of a day.
The full days and remaining hours are seen at a glance.

Multiply the Rates by the full days and the decimals for the odd hours from the

Table. Hold the Rates, i. e., Multiply $2.50 by 6.389 equals $15.97

Multiply $3.00 by 5.722 equals 17 . 17

Deduct from the latter $1.75 equals 15.42

This t3T)e of Payroll can be as easily expressed in davs and remaining hours, i. e. —
573^ hours as 6 3^ 51}^ hours as 5 6)^

114

Payroll

HOUR BASIS WITH A ONE MINUTE MINIMUM

This type of Payroll has been adopted by some Railroads and is found largely in the Division Superintend-
ent's Office. Each workman's time is on a separate time slip and figured daily.

Example :

9 hrs. 17 min. @ 59c

10 hrs. 38 min. @ 59c

11 hrs. 11 min. @ 48c

6 hrs. 41 min. @ 48c

7 hrs. 53 min. @ 35c

DECIMAL PARTS OF AN HOUR

Hold the Rate for the
Key Position and multiply
by the hours and the deci-
mal, as expressed in the
accompanying table.

Use the Fixed Decimal.

.59X 9.28=5.48
.59X10.63=6.27
.48x11.18=5.37
.48X 6.68=3.20
.35X 7.88=2.76

Where the Comptometer is used on this type of Payroll, errors are practically eliminated and the time of
the figuring cut in half.

PAYROLL WITH SIX MINUTE MINIMUM

Many Payrolls are being figured on a six minute minimum basis, which allows the time to be entirely
expressed in hours and decimals of an hour, i. e., —

9 hours and 24 minutes as 9.4
7 '' " 48 '' " 7.8
3 " " 18 " " 3.3 Etc.

1 Min. =.02

16 Min. = .27

31 Min. =.52

46Min.= .771

2 '

' =.03

17 '

' =.28

32 '

' =.53

47 '

' = .78

3 '

' =.05

18 '

' =.30

33 '

' =.55

48 '

' = .80

4 '

' =.07

19 '

' =.32

34 '

' =.57

49 '

' = .82

5 '

' =.08

20 '

' =.33

35 '

' =.58

50 '

' = .83

6 '

' =.10

21 '

' =.35

36 '

' =.60

51 '

' = .85

7 '

' =.12

22 '

' =.37

37 '

' =.62

52 '

' = .87

8 '

' =.13

23 '

' =.38

38 '

' =.63

53 '

' = .88

9 '

' =.16

24 '

' =.40

39 '

' =.65

54 '

' = .90

10 '

' =.17

25 '

' =.42

40 '

' =.67

55 '

' = .92

11 '

' =.18

26 '

' =.43

41 '

' =.68

56 '

' = .93

12 '

' =.20

27 '

' =.45

42 '

' =.70

57 '

• = .95

13 '

' =.22

28 '

' =.47

43 '

' =.72

58 '

' = .97

14 '

' =.23

29 '

' =.48

44 '

' =.73

59 '

' = .98

15 '

' =.25

30 '

' =.50

45 '

' =.75

60 '

' =1.00

Payroll

lis

PAYING BY THE WEEK ON A 48 HOUR BASIS

The following Table shows the Decimals of a Week by Quarter-
Hours up to the full week. This 48 Hour Week is prevalent among
Publishing Houses.

You can adopt this plan for Payrolls on a weekly basis with any
number of hours constituting a full week. Make up a similar Table
when the niunber of hours constituting a full week differ.

Example:

, 45^ Hours @ $26.00=124.51

42M
44

44
16

@ 18.00= 15.94

@ 26.00= 23.91

Str. Time

1^

ti

ti

=$36.80

@ $22.50

METHOD

Use the Fixed Decimal.

Take Key Position on Rate per Week, i. e., $26.00.

Looking at the Table, you see 453^ hours is .9426 of a week.
Therefore, move to the right one place and multiply in the regular
manner .9426.

Continue in like manner for other extensions.
The Overtime :

First convert into equivalent of Straight Time, i. e., —

Use the Fixed Decimal and accumulate.

Add in the Straight Time 44 Hrs.

Hold the hours for Time and 3^ and multiply 1.25

Hold the hours for Time and 3^ and multiply 1.5

Equals a Total of 78.625

which is treated as 78^/^ hours, or one week and 303^ hours.

Clear the machine. Hold the Rate 22.50 and multiply by 1.6354
equals $36.80.

aiCmOKAL .PiRgS (F A

BHlHg

of

48 Hours.

t

t

*

1

•o2oa

.0260

•0818

.0866

z

•0417

.0469

•0621

•0578

s

•0628

•0677

•0729

•0781

•oass

•0888

.0987

.0990

0

.1042

•1094

•1116

•1198

6

•1250

•1802

•1864

•U06

7

•usa

•1510

•1562

•16U

•1666

•1719

•1771

•1828

9

•1875

•1927

•1979

•2081

LO

•2068

•2136

•2187

•2289

U

•2292

•2344

•2896

•2448

IL.

•26

•2552

.2604

•2656

IS

•2708

•2760

•2622

•2864

.2916

.2969

•3021

•3073

•8125

•8177

•3229

•3281

•3838

•3385

•3487

.3489

.3541

•3594

•8646

.8698

L8

•3750

•3802

•3854

•8906

19

•8958

•4010

•4062

.41U

30

•4166

•4218

.4271

.4323

•4875

•4427

•4479

:4foi

•4568

•4635

•4687

•4739

•4791

•4843

•4896

•4948

.5

•5062

.5104

.5156

^

.5206

.5260

•6312

•5364

16

•5416

•5468

.5820

•5673

17

•5625

.5677

•5729

.6781

M

•5833

•6886

.5997

.6989

t9

•6041

•6098

•6145

.6198

K>

•6250

•6302

•6354

•6406

a

.6458

•6610

•6562

.66U

£-

.6667

.6718

.6770

.6822

IS

•6875

.6927

.6979

•7081

M

•7088

•7136

.7187

.7239

16

•7291

.7348

•7895

•7447

!t.

.78

.7562

.7604

.7666

J7

•7708

•7760

•7812

•7664

»

•7916

•7968

•8020

•8072

19

.8124

.8177

•8229

•8281

kO

•8333

.8385

.8437

.8489

•8541

.8593

•6645

.8697

.8749

•8802

.8864

.8906

.8958

.9010

.9062

.9114

•9196

•9218

.9270

•9822

6"

•9374

•9426

•9479

•9631

6

•9688

•9635

.9687

•9789

7

a

.9791
1.0000

•9843

•9896

•9947

*

^•0062 1^.0104

•

i-.0156

116

Payroll

PAYROLL TABLE FOR RAILROAD DIVISION SUPERINTENDENTS OFFICES

The pay is by the month. The month may be
28, 29, 30 or 31 days, the smallest division of pay
beinj]^ for one-half day.

T^BLL SHOlriKO DEOIUAIA (V A MOMTH BY DAYS.

iZi.

1/2. and ZfA of a Dmt,

2i

fiKi

27 Mar.

28 p». 30 resf.

31 D^.

1

• 0388

r^.fBTO

1

• 0867

.0833

1

.u3

Z

.0769

•0741

2

.0714

•0667

2

.0645

3

• 1158

•nil

3

• 1071

.1000

3

.0960

4

• 1536

• 1481

4

•1429

• 1333

4

• 1290

5

• 1923

.1852

8

.1786

.1667

5

.1613

6

•2306

.2222

6

.2143

.2000

6

.1935

7

• 2692

•2593

7

.2500

.2333

7

.2250

8

.3077

.2963

8

.2657

.2667

0

.2501

9

.3462

•3333

9

.3214

.3000

9

.2903

10

•3846

.3704

10

.3671

.3333

10

.3226

11

.4281

.4074

11

.3929

.3667

11

.3549

12

.4615

.4444

12

.4286

.4000

12

.3671

18

.8000

.4815

13

.4643

.4333

13

.4194

14

.8885

.5185

14

.5000

.4667

14

.4516

15

.5769

.5556

15

.5357

.5000

15

.4039

16

•6154

.5926

16

•5714

.5333

16

.5161

17

•6530

.6296

17

.6071

.5667

17

.5404

10

•6923

.6667

18

.6429

.6000

18

.5006

19

•7806

.7037

19

.6786

.6333

19

.6129

20

•7692

.7407

20

.7143

•6667

20

.6452

21

.8077

.7778

21

.7500

.7000

21

.6775

22

•8462

.0148

22

.7057

.7333

22

.7097

28

ntkAA

.0519

23

.8214

.7667

23

.7419

24

.9231

.8689

24

.8571

.8000

24

.7742

25

.9615

.9259

25

.8929

.0333

25

.0065

26

•9630

26

.9286

.0667

2C

.0387

27

27

.9643

.9000

27

.0710

20

.9333

26

.9082

29

.9667

29

.9355

30

30

.9677

iBaj

.0096

•0098

^Itap

.0089

.0088

*D^.

.0001

X saJ

.0192

•0186

t^^

.0179

.0U7

tDoy.

.0161

*«

•0206

•0278

iSigr

.0268

.0250

*D«y.

.0242

31-day Month.
Example :

24 days @ $78.00

26 days® 78.00

281^ days @ 95.00

353^ days @ 90.00

METHOD

Use the Fixed Decimal.

Hold the Rate for Key Position and multiply by
the Decimal Equivalent of the Time, i. e. —

Multiply —

78 X .7742 (Decimal for 24) $60.39

78 X .8388 (Decunal for 26) 65.43

When fractions of days occur, a good plan is —

Hold the Rate.

Multiply by the Decimal Equivalent for the full
days, and fraction of a day —

95 X .9033
X .0162

(The last multipljring position in the above was for the 4th
decimal; therefore, hold the position and multiplv by the
4th decimal for the fraction of a day, .0162, towiird the left.)

95 X .9194 (Decimal for 28)^) . . $87.35

90.00 X 1.1613 (Decimal for ) . .

X .0081 (1 Mo. & 5M days) . . 105 . 25

$318.42

Payroll

117

HANDUNG THE PAY ROLL CARD

iTOtIO

No. fP ^

THIS SIDE OUT

PAY ROLL CARD

O. K..

First Operation: — Determine the working time thus — 12.
Add on the Comptometer the out time, in hours and deci-
mals of an hour, for both a.m. and r .m 16 . 50

28 . 50
(The approximate decimal for minutes is seen at a glance)
Subtract the in time of both a.m. and p.m., viz., 7 &

12.50 19.50

EXTENDING THE TIME

Second Operation: — Extend the Straight Time
on the Right Side of. Comptometer . . 2 . 34

The Over Time on the Left Side, at time and a
half 1.17

Then, with both amounts in the Register, add

the 0. T. to the S. T, for the total day wage 3 .51

The Straight Time and the Over Time are figured
separately, in order to obtain the total amount paid
out for Over Time.

Third Operation : — (One workman may be employed
on several jobs during the day.)

Extend the time on the Operation Card, Add the
several extensions and balance against the Pay Roll
Card.

(The Pay Roll Cards are then posted to the P. R.
Ledger) .

The next operation is segregating Job Costs in
each department for determining the total hours and
wage against the various jobs.

The Operation Card is now cut up and these small
Operating Tickets are segregated according to the
jobs, perhaps from 3 to 20 tickets for a job.

The Comptometer then adds, with the one hand-
ling of the Operation Tickets, the hours on the left
and the money on the right side of the keyboard.

The difference is the lapsed time 9.00 hrs.

PayroU

PAYROLL CARD-CoDUnued

Then the foregoing are charged to
the various Cost Cards, the total of
which will balance against the Pay-
roll Ledger, which now contains the
data from the P. R. Cards.

Therefore — add directly on the
Comptometer the hours and money
as posted to the Cost Cards and prove
with the P. R. Ledger.

ACCURACY

Accuracy is always the paramount
issue in the Payroll as well as other
Cost work, the results of one operation
should be made to prove against
another as far as possible.

COMPTOMETER EFFICIENCY

The Comptometer actually reduces
the cost of securing this data from
25 to 75%—

In other words it enables a Com-
mercial House or Manufacturer to
obtain intelligent and comprehen-
sible data of manufacturing and
selling costs at comparatively little
outlay.

The methods employed in Payroll
and Cost work vary so greatly that
the salesman should see the necessity
for making a close analysis of same in
each individual office, with a view of
eliminating all waste in the operations
required for securing the desired data.

• Slips on Cvinplsmcter in ■ Luse ManufactarinE EjUblirfunent

Payroll

COMPTOMETER WITH COIN AND CURRENCY DENOMINATOR

The combination of the Comptometer and Pay-
roll Denominator enables the Timekeeper to deter-
mine the number of coins and currency of each de-
nomination required for the
Payroll in a few minutes
with positive proof of ac-
curacy.

The Denominator is
placed on the Comptometer
Keyboard, as shown in the
illustration, and serves to
separate the columns set
apart for each denomi-
nation.

First find the number of
coins required of each de-
nomination.

Place the Denominator
in position.

The first coin item in the Payroll is $.97.

iOc

26c lOo 6c Ic

1

1 2-2

Payroll

$16.97

14.68

26.44

13.29

8.76

$89.77

AddwheredeflignatedbvtheDe-
oommator. the number of Keivve,
(Quarters, Dimee, Nickels and Pen-
nies, continuing to the total for
each Payroll sheet.

Coins Currency

17— Ic
■2— 6c
6— 10c
4— 26c
4— 60c

4-$l.

6- 2.

4- 5.

3-10.

1-20.

( .17

.10

.60

1.00

2 00

4,00

12.00

20,00

30,00

20,00

$89.77

After determining the coins for a slieet, or section,
of tiie Payroll, 6nd tlie number of bills in the same
manner.

120

Payroll

A. B, MoiOT Company
PAY CHECK

No ;t?r- A

PAY CNOINO _.

RCCCIVCD PAVMKNT

■yrt^*L^<)iu..gf^l^a»A^€JiCh<.....

No.

NAME

P IS' A „

IN

MM
OUT

MOI
IN

■MNT
OUT

omu

IN

OUT

^

h696

Hai

1155

432

?

/

Msi

1131

Use

531

;

/

Mso

11»

Us?

450

459

fioa

f

B-701

1131

hw

4%

f

0^45

1132

1146

335

^

V.'

T650

tl35

1198

8«

f^

8-655

1155

1155

343

f-'

WJj)0

1155

J

IM4S

1131

1159

431

?^

fr645

1130

f*

/

12-foi

1131

1159

A^SL

5«

6n

f

13

Kress

1131

1201

4SB

f

TOTAt TIM
RATK ....f.

TOTAL HtAf

Ia

• • • ^ ■••■>■••■>« ■■
IKS

O7A H«

CLOCK AND TIME CARDS
PAYROLL-HOUR RATES

The following details the Payroll
operations in a large manufacturing
plant. In a general way, it is suggestive
of the Payroll routine in factories
employing the Clock Card System.

The Payroll is made up every two
weeks. One Clock Card provides for
the entire time. Overtime is converted
into straight time at time and a half.

One "Labor Time Card'' is filled out
and turned in each day by each em-
ployee.

'^'•••" A. B.
TIME

MANUP,

Motor Co
TICKET

l>^ Itl EmI

n:^S£&.

'fe&

PAKT

lU

(Wb.

MKUFIWH

SSU

\

»-»

c^7.^

a«5/^

DriU

J*

/

Rmm

Boff*

Tom

4,0

Pam

Mill

Tap

ss

Pncli

Ctar

Prw*

/o*

•

Grind

/l>d

t

0.%,

^

^

'^

u^

(Continued.)

PayroU

121

CLOCK AND TIME CARD ROUTINE

CLOCK

CARD

ROUTINE

SHOP TIMEKEEPER'S DESK

Collected from Shop
each morning. Time as
rung on the clock is ex-
amined and checked.
The Day Hours extend-
ed, including Overtime.
Then to Office Timekeep-
er's Desk.

{Compared with and
proven against the Clock
Cards. Then to the Cost
Desk.

TIME

CARD

ROUTINE

L

SORTING DESK

Collected from
Shop and sorted in
numerical order.
Then transferred to
Shop Timekeeper's
Desk.

OFFICE TIMEKEEPER'S DESK

The Comptometer totals the
full pay hours. The hourly
rate is inserted and checked.
The Comptometer extends
the hours by the rate.
Then to General Office.

The Comptometer totals the
Clock Cards in numerical
groups of 100. each and en-
tered on Payroll Sub-Total
Sheet. Then to Time Sta-
tistics Desk.

COST DESK

Assorted by jobs and
rated. The Comptom-
eter extends job hours by
rates. Then to the Time
Statistics Desk.

_r

GENERAL OFFICE

The Comptometer
proves the extensions
made by Office Time-
keepers. Then returned
to them for totals.

The Pay Envelopes are
made up and the Comp-
tometer totals them in
numerical groups of loo
each and they are proved
against the Clock Card
Totals. The Comptom-
eter makes up the PayroU
Denomination Sheets.

TIME STATISTICS DESK

Compared with Labor
Distribution Sheet, (see
Labor Distribution
Sheet), to prove as to
time and extensions.
Then to Permanent File.

The items of Labor are
classified on Labor Dis-
tribution Sheet. (See
Labor Distribution
Sheet) .

(Continued.)

122

PayroU

LABOR DISTRIBUTION SHEET AT THE "TIME STATISTICS" DESK

Each workman's time is entered on the Labor Distribution Sheet direct from the Time Cards.
Department or class of work is charged with the actual hours.

Each

LABOR DISTRIBUTION SHEET Two Weeks Ending.

^^ 191,

EMPLOYES NAME AND No

I ^v^JI!> *^^-^

Account

NO

X.
r

L

If-

At.
1^

71.

u-

i

/#

//

A^'

/•y

j1

/J

'M-

f

Total

HOUM

Jji

.ai^

^o-

JA.

Rati

^

iTtHS

4L

H

7.£L

121

Anoumt

E4*llt0

J^3jl

Uimo Of
PaidOtfi

PAYROLL AND RECAP. LABOR DISTRIBUTION

if-l' 2000 Date

100

1276

55

2100

200

1973

40

2200

800

274S

55

2300

400

664

30

2400

^■529^

1735

45

2§00

,^^y^^^

At the end of the Pay Period, the Comptometer cross-
foots these hours and extends each class at the rate per hour.

The total of these several extensions for each workman
proves against the total on his Clock Card.

2000

Total

S4S47

55

4000

For convenience of proving the Labor Distribution Sheets,
a Recapitulation of Classified Labor is made from the Payroll
for each 100 workmen.

The Clock Cards are totaled in corresponding numerical
groups, in order to faciUtate proving the Labor Distribution.
These totals, in groups of 100 Payroll numbers, are entered
from the Comptometer direct to the Payroll Sub-Total Sheet.

The adding of this Sub-Total Sheet gives the total Payroll
and proves against the corresponding totals which have been
made of the pay envelopes.

The Comptometer is the medium for producing every
figure result in the most efficient and accurate manner pos-
sible.

Payroll

123

PIECE WORK PAY ROLL

The following is a sample of Pay Roll work that
was figured and proven on the Comptometer in less
than one-third the time previously required.

WOODWORKING

250 pieces @ 30c per hundred

145 "

" 40c

650 "

6c

467 "

" 35c

52 "

" $1.25

48 "

" 90c

1430 "

" 60c

250 "

" 60c

142 "

" 45c

50 "

" 25c '

Total Wage

. $15.28

This is unusually easy for piece work, the prices
having been equalized as much as possible, with a
view to making easy mental figuring.

The old way necessitated writing the result of each
extension and then adding for total wage.

METHOD "A"

Hold the price for multipUer keys on the Right of
Key Board; accumulate and point off four decimal
places.

METHOD "B"

The better plan is —

To hold the quantity for multiplier keys.

Basis for key position should be the unit figure of
the quantity and the column corresponding to the
price figure to be multiplied.

Multiply toward the left; point off four decimal
places, as before,
e.g.—

250 @ 30c Key position with the 0 (250) in the 30c column
145 @ 40c Key position with the 5 ^45) in the 40c column
650 @ 6c Key position with the 0 (650) in the 6c column
467 @ 35c Key position with the 7 (467) in the 5c colunm
52 @ 11.25 Key position with the 2 ( 52) in the 5c column

ADVANTAGES

It lessens the number of key strokes;

Takes the first keys in the actual multiplying
position.

124

Payroll

PREMIUM PAY ROLL

A standard of production is determined.

The workman who produces more than the stand-
ard receives pay for the over-production in addition
to his hourly rate. This is usually 33 J^ or 50%.

METHOD

Allow 1,000 points per hour as a standard of pro-
duction, i. e., if a man works nine hours 9,000 points
would be allowed for his regular day's work and any
over that would be the basis for the amount of
premium.

1st. The standard time for each job is ascer-
tained. It may be five minutes or five hours and
from this is established the points to be allowed per
unit or per piece of work tmned out, thus :

2d. A good workman turns out 333 table legs
in 9 hours, allowing 1,000 points per hour or 9,000
per 9 hour day for the standard production, the
points per unit or per table leg will be 9,000 divided
by 333 or 27 points per table leg or unit.

3d. The number of units actually turned out
times the points per unit equals the total points for
the work.

4th. The total points less the Standard Points
for the time worked (hrs. worked times 1,000)
equals the over-production.

5th. The workman's percentage of over-pro-
duction (say 50%) is added to thie Standard Points
and equals the total for which he receives pay.

The advantages of paying on this order are:

1st. The incentive to the workman who is
guaranteed his regular day's wage, and receives a
benefit from his better efforts resulting in increased
production.

2d. The lessened cost to the Employer whose
manufacturing cost is reduced as the Workman's
efficiency and pay increases, and who also benefits
by the decreased Burden Cost per unit of Production.

Payroll

125

Bd5l5 1^
2nd

PREMIUM . PAY ROLL

E:^TA5LI5HlFl? rffOPUCTIO/^ for A VM5 WoU C6-a-^IOHR53
V^ORKMtM TO fltCtlVt A % tor OMdWBMM

Ewropje- 3TANQARQ PAY- 9HR5

FIXEP P0INT5 PER HOUR - 1000
P0INT5 FOR 3TANPARP PAY - 9000

TO PETEHMINL P0INT5 PER UNIT-JOd^^ZI

NORMAL PROPUCTION 15 JJ3 PIECE^^
IN 9 HR5 - THEREFORE = 9000 PO/NT^i.
THEN I UNlT(°-PIECEyW'^7 P0INT:>
PRLMIUM 30^ IN THI3 FACTORY

COMPTOMETER METHOP

MNo

F/TCD

F0INT3^-

H0UE3

F0INT3

221

US

IT

Zi

AA

86

54

J

167

38

11

/i

12

IJ4

18

P4

5

El

9

/

miEPPerHr

TOTAL

im2\

ri' "^

OVER

ZIZZ\

hM0UNT\iJl\

50rMMIUM

,1061 \

^ ft

nALI^ETPOim

UOOST "

*ZJh

APP THE H0UR3
ACCUMULATE PIECE5 5Y

P0INT5 EACH -
PEPUCT P0INT5 FOR

5FANPARPPAY -,

GET 50% OP PE3ULT -
APP BACK POINTS FOR
5TANPARP PAY -

MULTIPLY 5Y mE PER HR.

= dM5

IIIZZ

9000

TfZZ

1061

10061
'^ZTZ

126

Payroll

TWO METHODS OP WORKING UP A POUNDRY PIECE PAY ROLL

THE OLD WAY THE COMPTOMETER METHOD

S. K. SMITH COMPANY

Date
FOUNDRY WORK TICKET

&c

/O

Extended by
Entered on Pay Roll

S. K. SMITH COMPANY

Date
FOUNDRY WORK TICKET

dkc/o

Job
No.

Idtl

Xl

Idi

is.

i%

So

Detc.
of Work

No.
Pes.

/3S

v-c

IM.

/f

//.r

±±0

Rate

~^b¥

3

^

lA

£%

Extended by

Cbecked by

Entered on Pay Roll

Amount

3/

lol

Ck.

l/

NOTE THE DIFFERENCE

With the Ck)mptometer use the Fixed Decimal Method, multiply
the pieces by the rate, accumulating for the total wage due each
workman. Prove in the same manner.

PENCIL AND PAPER

Figured and checked
in 3 minutes.

COMPTOMETER

Figured and proven
in 40 seconds

107

nCURES MADE

Cost Work

127

COST WORK

Cost Accounting is recognized as one of the prime
factors that enables the successful manufacturer and
commercial house to make a scientific study and
analysis of the business.

It furnishes the means of making a comprehen-
sive study of the relation of each feature and ele-
ment in the business; therefore, supplies an invalu-
able aid to the policy of the management and
direction that will tend to develop the business in
the broadest and most successful manner.

Each feature of the business should be analyzed
in such manner that the management is able to con-
sider in detail the cost of each element, the cost of
each part and group of parts, and finally the total
cost of the finished article.

The value of this knowledge lies in the aid it
affords in the direction of —

Determining Selling Prices

Determining Economical Selling Methods

Determining the Cheapest and Best Manner
of Producing the Various Parts

Determining Ideas of Change in Construc-
tion! Design, Etc.

The value of the Comptometer lies in the econ-
omy and accuracy it effects in producing this data.

The problems confronting the Merchant and
Jobber are much the same excepting that he is
interested in a corresponding analysis of his selling,
buying and carrying costs ; his losses through change
in demand, in style, in deterioration, decay, etc.
Also in the selling power of his several salesmen;
whether they have the ability to dispose of the
special lines which represent the greatest profit, or
to take only the easy orders, etc.

This field is seemingly as unbounded and suscep-
tible to as many variations in the methods employed
as there are business houses.

Our work is now to consider the most efficient
method of handling :

Statistical Work
Productive Data
Labor Analysis, etc.

Cott Work

DEPARTMENT COST

In a comprehensive Cost Study it is necessary to
go beyond the mere cost of the part. A knowledge
must be had of each element of cost.

LABOR
PnoDucnvE

Milling .
Buffing .
Grind inR

Assembling
Woodwork .

NoN -Proddctivb
Supervision
General, etc.

1 215

3.621

Material
Bronze Metal Cstga.
Gray Iron Cstga.
Steel PUte .
Babbitt Metal
Oak . . .
Pine . .
Hardware .

27.50

21 38
7 46
2.60

3 28
12.67

4 70
3 20

1.533
5.918

.1004
.0350
,0116
.0154
.0595
.0221
.Ol-'iO

.2590

1.0000

COST WORK FIGURED MENTALLY IS SLOW
AND LABORIOUS

Here we have the following information: —
The Labor Cost of each operation for the job, —
The Uaterial Cost of each kind of material, —
Tlie Per Cent of each item of coat to the whole.
The Comptometer affords an exceptionally easy and accurate
manner of securing this detailed data.

EASY WITH THE COMPTOMETER

Co»t Work

COSTS AND ESTIMATING

The following are examples of Cost Work and
Estimating on which the Comptometer has in-
creased the efficiency 30 to 80%, doing the work
in from one-quarter to three-quarters of the time
previously required.

Some manufacturers desire to have the exact
quantity figured and then allow a certain per cent
for waste.

Example:

2 pieces 62i/^ X^Hx^H",

6 " mAx^VaxH,

4 " 33 X2KX1,

5 " 22)4X2^X1.
This work is figured in two ways.

METHOD "A"

Mentally multiply the number of pieces by the
width or length, which ever is desired. Then mul-
tiply this result on Comptometer, using the Fixed
Decimal, and accumulate for the total number of
square inches for all stock of the same thickness.
All pieces imder 1" are reckoned as 1".

Mentally On Comptometer with Fixed DecimaL
e.g., 2x 4K= 81^x62^

6X16M= 97HX iVs

4X 2H= 9 X33

5X 2%= l3Kx22}i

Total Square in. ... 1585
1585 divided by 144 = 11 Bd. Ft.

METHOD "B"

Some manufacturers treat each fraction of an inch
as a whole inch. This allows hberally for waste and
makes a more Uberal margin for net profit.

The foregoing would then be figured as follows:
MentaUy q^ Comptometer

Pieces X Width at Right of Keyboard
2x5= 10X63

6X5- 30x17

4x3- 12x33

5X3= 15x23

Total sq. in. . . . 1881 X .007 (The
reciprocal of 144)=13 bd. ft.

ISO

PAYROLL AND LABOR COST TICKETS

PAYROLL AND LABOR COST TICKETS

Employee John Smi ih

Dept. 25

For yilUng 746 pes. «1741 ^
" Buffing 1378 •• »2373 "

» Grinding 873 *' « 430 "

17 1 2o per 100
18 3 4e "* •*
22 1 4e •» ••

11.31
2 50

1.04
15.84

iPtgurfd on the Comptometrr in IS Mcond**

Items like the above, to the number of thou-
sands, are included in the work of many Cost de-
partments in making up the Payroll. The Comp-
tometer will handle them with surprising speed and
accuracy.

If the Cost of Each Operation is wanted, in order
that the total Labor Cost of that operation or de-
partment may be obtained : —

Extend each item separately over the Fixed Dec-
imal and add the several amounts for total.

Prove by accumulating.

If Only the Total Wage is required : —

Extend the several items over the Fixed Decimal,
accumulating to the total.

Prove in the same manner.

Cost Work

MATERIAL COSTS

REQUISITION ON STOREROOM

Dept. 17

Please furnish this department with the following

2500 pes. Angles I 1/2' each 2.1 lbs. per ft Q
7157 pes. Tubing 1 1/16' eaeh pc. 2'7' long •

$1.35 per Cwt

2 36 per 100 ft

$6.86

436.34

$445.20

^Either item figured on Comptometer m 20 seconds

Where there are a large number of requisitions
from each department every month, you will read-
ily observe what a great saving may be effected.

METHOD

(L) Multiply the pieces by the length: —

2500 X 1.5 = 3750 in.
Reduce to feet, dividing this result

by 12 312.5 ft.

Leave this in the machine and

multiply by 2.1 656.25 lbs.

Continue and multiply by price
per cwt $8.86

(2.) Hold the pieces for Key Factor.
Use the Fixed Decimal. Split the
Multiplier and take first position
on 71. Multiply through by the
feet and decimal

Then continue and use the balance

of the Multiplier — 57

(The decimal of a foot being more
than one-half, is treated as a full
foot).

With the 10 or 12-coluinn Comptom-
eter this result can be left in the
Register and multiplied by the
price. ("Three Factor Work.")
Otherwise, clear the machine and
make a straight multiplication.
18,489 X $2.36

2.5833

18,489 ft.

$436.34

Co»t Work

DETERMINING THE ACTUAL AND PER CENT SAVING

A manufacturer of automobile rims, operating on What is the Actual Saving per Rim?

a piece basis at 4c each, changed to Premium sy&« — „ .. ■ ..t. -n f^ ^ t c- ■ -n-o

^ I „ '6 J What IS tiie Per Cent of Saving per Run?

tern, as follows:

Rate 28c per Hour The old cost is .04 each .04

Premium 50% on Over Production 82 Rims cost $3.04

Day 10 Hours 1 Rim costs 3.04 -r- 82 = .0371

Standard 1000 Points per Hour Saving per Rim .0029

10,000 Points. 70 Rims, a Standard Day's Work jhe Per Cent of Saving is—

1 Rim Equals. 143 Points 0029 -^ .04 = .0725%

A Workman Turns Out 82 Rims for a Day's Work.

82 X 143 = 11726 Points

or 1726 Pts.

above Standard
50% of 1726 = 863 "

Plus the Standard

Day's Pts. = 10000 "
10863 "
10863 Points @ 28c per thousand =■ S3.04

132

Cost Work

COMPUTATION OF PER CENT OP PRODUCTIVE LABOR OF EACH DEPARTMENT TO TOTAL

PRODUCTIVE LABOR OF PLANT

Total Productive Labor of Plant $83,47L62

Productive Labor of Department No. 25 16,338.94
Proportion of Department No. 25 to

Whole 19.57%

The division necessary to arrive at the above per
cent is a difficult mental calculation. With the
Comptometer you can do it in 25 seconds and prove
the result in six seconds.

DEPARTMENTAL OUTPUT FOR MONTH

As there are only four figures wanted in the per
cent, use first five figures of the divisor, i. e., 83,472,
splitting between 834 and 72.

Prorating forms a considerable part of Cost Work.
The Comptometer provides absolutely the most
efficient and accurate means of prorating known.

DEPARTMENT 14

7187 pes. #1248 Brass Mounts

Extension

Labor

Material

Indirect Labor

$3.89 per 100
$279.57

$46.75 per M
qpooo.yy

1121^% of Labor
$314.52

(Figured on the Comptometer in 18 seconds)

METHOD

The better plan is to use the Fixed Decimal on all this work.

Labor :

Hold 389, as Key Factor, and multiply 71.87 $279.67

Material:

Split the MultipUer and hold first 46—; then 75, and multiply 7.187 $335.99

Indirect Labor:

The Indirect Labor being 112^/^% of the Labor, use 279.57 for Key Factor, holding first 279—,

and then 57; or, first 27— and then 957, and multiply by 1.125 $314.52

The foregoing is a sample of work taken from the Cost Department of a large manufacturing firm. It will
be noted that, in arriving at the cost of Labor, Material and Indirect, three extensions are necessary. The firm
above referred to has several thousand such items to be computed each month and they say that one Comptom-
eter operator now does the work which formerly required several clerks.

Cost Work

ISS

PRORATING

CONTINUOUS PRORATING WITHOUT CLEARING THE MACHINE

There are some items in Prorating, Finding Average Costs, etc., where the following method facilitates
the work :

EXAMPLE:

In bleaching several lots of Straw Board, the chemical cost for all is $5,469.
How much of the chemical cost should be charged against each lot?

METHOD

Lot ''A" 286 lbs. Find the cost per pound.

. " "C' 11 " 5.469 -^ 379 = .01443.

*< ''E'' _23 " Multiply each lot by the chemical cost per lb.,

379 '* multiplying from the left of the Keyboard.

Commence with the lowest number of pounds. After noting, leave each result in the machine and multiply
by the difference between the weight last used and the next higher. The largest weight is in three figures, so first
hold Key Position on 11 in second and third columns from the left.

COST OF LOT

11 X 1443 = .159 ''C" Leave in the Register and

multiply (17-11) 6x1443= .245 "B"

(3rd col.)
(from L.)
(23-17) 6X1443= .332 "E''

(42-23) 19X1443= .606 ''D''

(286-42) 244 X 1443 = 4.127 ''A''

5.469
and the total proves against the original chemical cost.

a li (t (( a

(23-17) 6 X 1443 = .332 "E" " " " " "

(I

Cost Work

MANUFACTURING COST

The Labor Cost Data is worked up in many different ways. Some factories desire a detailed analjrais of the
Labor Cost of the finished product for each individual operation, also the loss sustained through the pieces scrapped
for each operation, some of the work being done by day work, others piece work.

We illustrate herewith a Labor Cost Sheet worked out complete on this order. The time has been transferred
from the Work Tickets to the Labor Cost Sheet, also the number of good pieces finished by each department or
operation and the day rates.

The Piece and Burden Rate are found in the small table accompanying.

The extensions on the Labor Cost, Scrap Cost, etc., are entered on the Recap. Sheet "C."

1/6 nmsHED

'ill 3/IAKC LCVtm

KmmmKNUAm 1

m£5

Mavr.

«

HWP'NC

02J

smeuisr

m

Oi

PHILL

m

.05

LATHC

w

.04

nna-j.

u

.02

men

234

.045

Mia

25/

ii-'A5mm\ 1

METHOD

128 Brake Levers are started through the Sand Blast Department. The extension for the time, 4 hours, at
the day rate of 18c per hour, is entered on the Recap. Sheet "C,"

The Drill Press receives 128 Levers but completes only 124, 1. e., four pieces are scrapped.

Piece Work is 60 pes @ 3c
10 " @3c

Day Work is 4 hours @ 18c, and

4 " @26c

Accumulated, equals .... $1.76 Accumulated, equals

Both these results are entered on the Recap. Sheet "C."

The Labor Cost for each operation is handled in the same manner.

Cost Work

135

ANALYZING THE SCRAPPAGE

We want to determine the loss in Scrappage in each department, as well as the total.

DRILL PRESS SCRAP

The time loss at the Drill Press will now be on its own and all subsequent scrappage, so we first find the aver-
age time on the pieces finished in this operation.

The total of 18.5 hours -^ 124 = .1492 hours per piece
Total unfinished— 12 X .1492 = 1.79 hours (To Recap.)
18.5— 1.79 = 16.71 hours on finished stock

(To Recap.)

The four pieces scrapped were on Piece Work Basis at 3c each

4 X .03 = .12 (To Recap.)

The hours on Scrap times the Burden Rate = the Burden

1.79 X .054 = .097

The other operations are treated in a similar manner and each
column on the Recap. Sheet added.

THE FINAL COST SHEET

The Labor and Burden Cost of each operation is gathered from Recap. Sheet, and, together with the "Material
Cost,'' from another source, forms the Total Cost, 38.407.

Mxn

C IteCAfi SHEET SCfthF 1

OFtmiON

fum$.

pimK.m

m.Hfi^.m>.

m>BL

12$

4:

.71

miL

IZ4

16.71

1.76

Z.IO

4SC.

1.73

.12

DS7

lATK

IZI

15.41

3.57

130

3-

1.03

JO

.181

F.iJ

IZO

3.37

.36

1 '

77

03tf

MILL

116

I4S7

3.11

I.Z6

Hi.

.53

j03J33\

y/6

5506

IO.IZ

4:U

IZ

IS%

J/

^ss

This, divided by the number of finished pieces,
equals the Unit Cost

The Material Cost on Scrap is found by finding
the Unit Cost of all the pieces originally
started through. 15.33 -i- 128 =

12 pieces scrapped — 12 X. 11 98 =

.3311

.1198
1.438

A thorough study of this Labor Cost Work will be very
beneficial in analyzing Cost Work of any nature.

//A/fP'm.

COST 3HEET /28 3raKe Levers . M3Z±P^

SANP 3L.

DRILL

PICKLE

BENCH

LATHE

/?«»/

/iILL

£i&.

LABOK

7Z

3M

iii^^

IL

421

jD68

.90Z

Started WK.5-I5IZ

finished - 6-3

S73

3757

"30150*
L0iT

Tom.

7S

HraMdud

/i

3S93l4!St7M

Finuhed fix ■sent to Stack 116

Hatl.Cost 15.35

Labor / 4fn\T0rAL COST 32.4^7

I4,*n ^^ ~Burden 3.Z37]Cost ipch ..Z3.il

Coat Work

JOB LABOR COST SHEET
IN A WOOD-WORKING FACTORY

THE OLD WAY

No. 10 9 '^^^ '^^^ "*" adjoining column illustrates a Job

* /O 5%/Sl*3io*»^ Labor Cost Sheet at a Cabinet and Furniture Fac-

tory previous to applying a Comptometer. It is a
fair example of the large amount of unnecessary work
found in many ofhces.

THB OPERATIONS WEREt

1st. Figure the current day labor cost and enter
on a scratch pad (to be added on pad later.)

2nd. Add mentally each current day w^e to
previous running total and enter result in the labor
cost column.

3rd. Carry forward all the previous day's un-
changed totals.

4th. Add the accumulated wages.

5th. Add the ciurent day's labor on pad.

6th. Add the total of current day's wages to
previous total to prove against current total.

While this proved the additions there was no
check on the accuracy of the "current day exten-
sions."

Working up one day's Labor Cost on this Job
therefore necessitated:

1. Making nearly 400 figures.

2. Adding about 25 labor extensions to the

previous totals.

3. Adding the labor for the day.

4. Adding the totals of accumulated wages.

Coit Work

JOB LABOR COST SHEET—Continued

THE COMPTOMETER METHOD THE SAME RESULTS ARE OBTAINED IN THREE

OPERATIONS WITH THE COMPTOMETER

This shows what you can accomplish in economy
on Payroll Work by analyzing each step and elim-
inating all unnecessary work.

METHOD

1st. Extend the current day wage and enter
directly on the labor cost sheet,

2nd. Add the current day's labor costs.

3rd. Accxmiulate (hours by rates) with Fixed
Decimal, the curreijt day's labor, proving against
total already obtained and add previous running
total for Job Labor Cost to date.

You eliminate 45 mental additions; eliminate the
writing of about 300 figures ; complete the work in
one-half the time ; have a positive proof on every
extension and footing.

138

Cost Work

SALES ANALYSIS

The form herewith will partially illustrate the results usually required in the sales analysis.

The Net Sales and Net Costs for each Department are abstracted to the Sales Analysis Sheet and the desired data
worked up from same.

Salesfflan

Sal'y. & Exp'8. Month ofSw^KA' 19/3.

The Results Wanted are:

The Total Sales.

The Net Cost.

The Percent of Burden.

The Gross Cost.

The Departmental Percent of Sales.

The Departmental Percent of Profit.

The Percent of Sales Cost in Salary and
Expense.

Comptometer Results are shown in pen and ink script.

Cost Work

139

SALES ANALYSIS— Continued

COMPTOMETER METHOD

Adding:

Add the sales items on right side of Keyboard to a
total, i. e., $134.65, $1760.43, etc., =$10,889.74, the Sales
made by Wm. Axle for the month.

Clear and add the Net Cost Items, $92.60, $1242.35,
etc., =$7,667.45.

Find Percent of each Salesman's Department Sales.

Add in the Total of Axlc'3 Balcgrmr the right uf Key-
board, $10,889.7'i.

Divide the amount of Sales in each department by his
Total Sales for the month. As the divisor, $10,889.74,
will be constant for all departments, use the Reciprocal
Method, i. e., add 1 in the Comptometer at the left and
divide by the sales, 10,889.74 (use as 1,089), =91,827, the
reciprocal. (See Reciprocal Method for Pointing Off.)

Hold this as Key Factor at the left of Keyboard and
multiply the Department Sales, $134.65. (Split the Key
Factor, using first 918, then 27) =1.24%.

Continue in this manner for all department percentages.

Find the Percent of Burden.

Find the percentage of the "Burden'' for the month to
either the Sales or the Cost of the goods sold. Then, add
the amount represented by this percentage to the net
cost. In this example we have based the percentage on
the sales — (carry the percent to the third decimal).

Add the Burden, $15,156.80, in the Comptometer at the
left and divide by the amount of Sales, $112,272.69, (use

as 1,123, because quotient is wanted only to the third
place) =.135.

Find the Gross Cost in each Department.

The Net Sales for Dept. "A'' is $134.65 and the per-
cent of burden is .135. Hold the percent, .135 on the
right of Keyboard and multiply the amount of sales,
$134.65 =$18.18, which will be in the Fixed Decimal
position. Leave it in the register and add to it the Net
Cost, $92.60 = $110.78, the Gross Cost.

Figure the Percent of Profit by the Negative Method.

Leave the Gross Cost, $1 10.78, in the register and divide
by the Sales, $134.65=82.27% Cost. Hold back the
Cut-Off at the left of 82.27 and add its negative (small
8,226) twice directly over itself (see Negative Percent), =
17.73% Profit.

Figure all Departmental Gross Costs and Percent of
Profit in the same manner.

The Percent of Cost to Sell

Add the amount of Salary and Expenses, $465.00, in the
Comptometer at the left and divide by the Amount of
Sales, $10,889.74 (use as 1,089), =4.27%.

While wholesale houses may differ in the results desired,
this, in the main, is typical of the general run of Sales
Analysis Work.

140

Cost Work

A SAFE WAY OF FIGURING COSTS

The following estimate includes cost of labor and Add 12J^% — i. e.,

materid with burden and hazard allowances by a Leaving this amount in the Fixed Decimal

Metal i'arts Mfg. Co. position, also, jot it down on a pad and

PRODUCTIVE LABOR AND MATERIAL then merely multiply over the Fixed

30hrs.Labor @ .45 Decimal 22.43 X .125 =25.23

56— Iron @ .04

85 — Steel @ . 03J^ In this manner you have simply added

11— Copper @ .26 12^% to 22.43, which was already in

2}/^ — Aluminium .... @ . 34 the machine.

22.43 Treat the Shop Overhead and the General Over-
Plus 12K% 25 . 23 l^ead in the same way.

SHOP OVERHEAD After figuring the General Overhead, the result,

Power, 30 k. w. hr. . . . @ . 09 29.96 is in the Fixed Decimal position. Add to it ,

Light, 22 k. w. hr @ . 09 in this position, the amount of Shop Overhead and

ileat 2.20 Labor and Material = 66.72

18 hrs. Labor @ . 17^ Increase this amount by 20% = 80.06

And then by 50% for profit =120.09

10 . 03 i. e., leave the amounts in the machine and

Plus 15% 1 1 . 53 increase by the 20 and 50%'s in the same

GENERAL OVERHEAD Way as employed for 12^%-

Bookkeeper, 4 hrs . . . @ .37J^ Or, if the item of Safety Margin is not re-

Supt., 23 hrs @ .65 quu-ed, combme these two per cents aa

Insurance 75 follows:

Rent 4.20 The Basis is S66.72 or 100%.

pi„c AC\pr ' 9Q QA Increase this by 20%, equals 120%, and

* '"® *" /« ^-^^ again increasing this by 60% is 120%X

ft„ -„ 50% or 60% more, i. e., a total of 120%

ui t af+ TIT • oner on n« +60% = 180% of $66.72. This is an

Plus for Safety Margin 20% 80 . 06 .^^^^^^ ^j ^8, therefore leave the item.

Add for profit 50% = 120 . 09 gg 73 in the Fbced Decimal position and

■^"""^ multiply 66.72 X. 80 over the Fixed

PRODUCTIVE LABOR AND MATERIAL Decimal = 120.09

Use the Fixed Decimal. Accumulate the or clear the machine and multiply 180% by

labor and material by their prices =$22.43 66.72 =120.09

Cost Work

HI

FIGURING LIST AND SELLING PRICES

FINP THL 5ELLINC

PRICE

MAKING W7. ON ■■

«*

PRIME COST

*I65. 00

BUYLRS COM.

5Z

EXFEIil6L6

4 75

1'^ riNP COM.

^8.Z5

Z^ CR063 COST

I7S.00

y-' SELL INC PRICE

ZZZ50

4- FRO FIT

44.50

CROSS COST^

PRIME COST + COM + EXPENSED)
SELLING PRICE' 1007:.
FROriT dEINC ZOZ.
CROSS COST IS 8O7.7

lTo = ^ OF I7S.00 'Z.ZZ5
HENCE S.P (OR loot) - 100 >i Z.PZ5

^-ZZZ.50

ARTICLL C03T5 ^5.80 LESS ZS^^dlOfo

FINP
5ELLINC
PRICE

METHOP

TO MAKE -
10 Z FOR EXPENSES
17 - " SLLLINC COST
IS - ■ PROFIT

GET NET COST ^Z.S65

3.P IS 100%

GROSS' PROFIT IS 4Z%

COST MUST BE 3S %
IF ZM5-587: THEN I %
^A-"OF Z.S65(^/00'S.P)
=*4.42

FINP LIST PRICE TO ALLOW A
PISCOUNT OF 10-10 ""dZOfo

METHOP

LIST PRICE '100%
DISCOUNT '.S5Z%

THEREFORE S.P = 645 Etc
THEN i3-/00^ OR L P

'*6.&l

.648

COMPTOMETER APPLICATION

TO

VARIOUS LINES OF BUSINESS

lU

Lumber and Woodworking

LUMBER AND WOODWORKING

WHERE AND HOW THE COMPTOMETER IS USED IN LUMBER AND

WOODWORK ACCOUNTING

Bookkeeping Department

Adding and balancing cash books.

Adding daily sales, voucher and charge sheets.

Adding deposit slips and checks.

Adding monthly statements.

Adding and figuring all statistical work.

Adding distribution of cash and charge sales

direct from charge slips or from copied book

records.
Proving daily postings.
Balancing ledger accounts.
Taking off trial balance.
Figuring and proving freight bills, etc.
Proving extensions on purchase invoices.
Extending and adding inventories.
Figuring interest on notes and anticipations.

Estimating Department

Figuring, totaling and proving all extensions
of quantity and price.

Billing Department

Original figuring of board feet.

Price extensions and footings.

Taking oflf discounts.

Proving invoice extensions and additions.

Figuring and totaUng lumber tallies.

Figuring and totaling foreign shipments.

Converting British currency, etc.

Cost Department

Figuring piece costs.
Figuring and totaUng job costs.
Figuring prorate percentage of cost per piece,
job or department.

Timekeeping

Figuring time cards.

Extensions on pay rolls per day, hour, piece,

hundred, etc.
Making up money denominations.
TotaUng pay rolls.
Figuring averages and rates per hour

Lumber and Woodworking

US

LUMBER FIGURING

Lumber is usually sold by the thousand (M) Board Feet.

A Board Foot: — Is the equivalent of a board 1'' thick X 12" widex 12'' long. Any thickness less than

1'' is usually figured the same as one inch.

To find the board feet in a piece of lumber: J( ^"^

Example— 1 piece 2^" X 18" X«"

Thickness X width X length i xu u j ^ x
r^ — equals the board feet.

Multiply 23^ X 18 X 22 = 990^ 12 = 82'6"
In figuring the board feet you can make a mental division of 12 into any factor with same results, e. g.,
18-5-12 = 13^. Then on Comptometer 22x1^X2}^ «82'6'

'//

Lumber

Table

of

Board

Feet

Sbe 8 Ft.

10 Ft

14 FL

16 Ft

18 Ft

20 Ft

22 Ft

26 Ft

SiM

• Ft

11 Ft.

13 Ft

18 Ft

17 Ft

19 Ft

1 * 4

2.667

3.3^3

4.667

5.333

6.

6.667

7.333

8.667

1 X 4

3.

3.667

4433

S.

5467

6.333

1 X 5

3.333

4.167

5.833

6.667

7.5

8.333

9.167

10433

1 X 5

3.75

4.583

5.417

645

7483

7.917

1 I 8

S.333

6.667

9433

10.667*

12.

13.333

14.667

17433

1 X 8

6.

7433

8.667

10.

11.333

12.667

1 1 10

6.667

8.333

11.667

13.333

15.

16.667

18.333

21.667

1 xlO

7.5

9.167

10.833

124

14.167

15.833 «

1 sl4

9.333

11.667

16.333

18.667

21.

23.333

25.667

30433

1 xl4

104

12.833

15.167

174

19.833

22.167

1 xl6

10.667

13.333

18.667

21.333

24.

26.667

29.333

34.667

1 xl6

12.

14.667

17433

20.

32.667

25.333

1 lis

12.

15.

21.

24.

27.

30.

33.

39.

1 sl8

134

16.5

194

224

254

28.5

Ux 4

3.333

4.167

5.833

6.667

7.5

8J33

9.167

10433

Ux 4

3.75

4.583

5.417

6.25

7.083

7.917 ,

Ui 8

6.667

8.333

11.667

13.333

15.

16.667

18J33

21.667

Ux 8

74

9.167

10.833

124

14.167

15.833 •

UxlO

8.333

10.417

14.583

16.667

18.75

20.833

22.917

27483

11x18

9475

11.458

13.542

15.625

17.708

19.792

Us 14

If. 667

14.S83

20.417

23.333

26.25

29.167

32.083

37.917

Uxl4

13.125

16.042

18.958

21.875

24.792

27.708 .

Uxlt

13.333

16.667

23.333

26.667

30.

33.333

36.667

43433

11x16

IS.

18.333

21.667

25.

28.333

31467

Hi 4

4.

5.

7.

8.

9.

10.

11.

13.

Ux 4

44

54

6.5

74

84

94

Us 8

8.

10.

14.

16.

18.

20.

22.

24.

Ux8

9.

11.

13.

15.

17.

18. .

UilO

10.

12.S

17.5

20.

22.5

25.

27.5

324

UxlO

11.25

13.75

1645

18.75

2145

23.75

U>14

14.

17.5

24.5

28.

31.5

35.

38.5

454

11x14

15.75

1945

22.75

26.25

29.75

3345

1x4

S.333

6.667

9.333

10.667

12.

13.333

14.667

17433

2x4

4.

7.333

8.667

10.

11433

12.667

2x8

10.667

13.333

18.667

21.333

24.

26.667

29.333

34.667

2x8

12.

14.667

17.333

20.

22.667

25.333

2 ilO

13.333

16.667

23.333

26.667

30.

33.333

36.667

43433

2 XlO

IS.

18.333

21.667

25.

28433

31.667

2 sl4

18.667

23J3i

32.667

37.333

42.

46.667

51433

60.667

2 1 14

21.

25.667

30.333

35.

39.667

44.333

2 sl6| 21J23

26.667

37J33

42.667

48.

53.333

58.667

69433

2 il6

24.

29.333

34.667

40.

45433

58447

3 slO

20.

25.

35.

40.

45.

50.

55.

45.

3 XlO

224

274

124

374

424

474

3 sl4

28.

35.

49.

56.

63.

70.

77.

91.

3 xl4

314

384

454

524

594

64.5

3 sl6

32.

40.

56.

64.

72.

80.

88.

104.

3 sl6

34.

44.

52.

60.

68.

74.

4x4

10.667

13J33

18.667

21.333

24.

26.667

29433

34.647

4x4

12.

14.647

17433

28.

22.667

25.333

4x8

21.333

26.667

37.333

42.667

48.

53.333

58.667

4^433

4x8

24.

89433

24.647

48.

45.333

50.667

4 xlO

26.667

33.333

46.667

53.333

60.

66.667

73433

84447

4 XlO

38.

S4447

43433

S8.

56.647

43438

8x8

42.667

53.333

74.667

85.333

96.

106.667

117433

138447

8 s 8

48.

58447

69433

88.

90447

101431

8 xlO

S3.333

66.667

93.333

106.667

120.

133 J33

146.667

173433

8 XlO

60.

73.333

86.667

100.

113433

124.847

8 xl4

74.667

93.333

130.667

149.333

168.

186.667

205433

242447

8 xl4

84.

102.447

121.333

140.

158.467

in.333

10 xlO

66.667

83J33

116467

133.333

1581

166.667

183433

214447

18 sl8

7S.

91447

108433

188.

I41.44T 158411. 1

In

Various

Lengths

and

Sizes

Lumber and Woodworking

SHORT COMPTOMETER METHOD

As a rule, nothing is gained by finding the number
of feet in each piece, but the main point is. to deter-
mine the number of feet in the several sizes and
quantities that are subject to the same price. The
Comptometer makes it practical to determine the
total number of Board Feet in the several sizes.
Use the Lumber Table for the number of feet in each
size and multiply over the Fixed Decimal the number
of pieces by the feet in each respective size,
accumulating to the total.

80X13.333
45X28.
37X33.333
75X29.333

Equals a total of

5760 Bd. Ft.

With a 10-column, or larger Comptometer, you
can leave the feet in the machine and multiply
directly by the price per M.

A MENTAL SHORT CUT

One accustomed to figuring Lumber in reducing to
Board Feet will divide mentally any factor easily
divisible by 12.

The short cuts, to which the Lumberman is ac-
customed, can be used in connection with the Comp-
tometer, and his work facilitated to a great extent.

EXAMPLBS:

35 pieces 2X8X18

Divide 18 by 12, mentally >
Then, 1HX2X8X35. on Comptometer >

36 pieces 2X8X16

Divide 36 by 12. mentally
Then, 3X2X8X16. on Comptometer

840 Ft.

3
768

If only the amount is wanted, the price may be divided by 12;

27 pieces 1 K X lOX 16 @ $36 . 00 M.

Divide 36 .00 by 12 mentally - 3
Then, 3X27X1^X16X10 on Comptometer - $16.20

U6

LUMBER FIGURING— Continued

There are two methods of determining the Board
Feet in a bill of lumber.

OLD METHOD

Is to find the number of Board Feet in each size
and then add these results for the total. The sepa-
rate extensions can be worked up in the same
manner on the Comptometer in much less time and
with great ease and accuracy.

Find the Board Feet in each size of the following
and the value of the total at $28.50 per M :

80 pes of Pine 1" xlO" xl6'
45 " " " IH xl4 xl6
37 " " " IJi xl6 x20
75 " " " 2 X 8 x22

You will find the Lumber Table, on preceding
page, a great help in figuring these lumber quantities.

First, find the niunber of feet for the given size
and multiply by the number of pieces, thus: 1" X 10
Xl6' contains 13.333 ft., therefore—

80 xl3. 333 = 1067
45 x28. =1260
37 x33.333 = 1233
75 x29. 333=2200

//

Adding these items =5760'

Clear the machine and multiply the feet by the
price, i. e., 6760 X $28.50 =$164.16.

Lumber and Woodworking

147

HARDWOOD LUMBER

Hardwood is frequently so irregular in sizes that,
many times, it is more advantageous to work up each
item separately. In doing this, you would employ
one of the two following methods :

Example :
246 pieces White Oak 2^" X7H" Xl6'.

METHOD 1

Multiply the three dimensions 2.75x7.5x16 and
divide by 12, which equals the Board Feet for one
piece.

2.75X7.5X16 = 330

330 divided by 12 = 27.5

246 pieces X27.5 = 6,765 ft.

6765' @ $36.00 per M. = $243.54

METHOD 2

Refer to the Decimal Table below for the decimal
of a foot of one dimension, then multiply this factor
by the other two dimensions and the number of
pieces, which equals the total Board Feet, thus :

23^" = .2292 ft.

. 2292x7. 5X 16 = 27 . 504 B. F. per pc.
27.5X246X$36.00 = $243.54

With the 8-column Comptometer, extend the Bd.
Ft. first over the Fixed Decimal. Then clear the
machine and extend by the pieces and price.

With the 10 or 12-column Comptometer, you will
figure this complete without clearing the machine.

DECIMALS OP A FOOT FOR EACH % OP AN INCH, TO BE USED IN CONNECTION WITH THE COMPTOMETER IN FIGURING

LUMBER, STEEL BEAMS, ANGLES, ETC.

o*

1'

2'

3'

4*'

5'

6^

V

8'

9"

10'

11'

.0833

.1667

.2500

.3333

.4167

.5000

.5833

.6667

.7500

.8333

.9167

%•

.0104

.0937

.1771

.2604

.3437

.4271

.5104

.5937

.6771

.7604

.8437

.9271

H'

.0208

.1042

.1875

.2708

.3542

.4375

.5208

.6042

.6875

.7708

.8542

.9375

h'

.0312

.1146

.1979

.2812

.3646

.4479

.5312

.6146

.6979

.7812

.8646

.9479

K'

.0417

.1250

.2083

.2917

.3750

.4583

.5417

.6250

.7083

.7917

.8750

.9583

ys'

.0521

.1354

.2188

.3021

.3854

.4688

.5521

.6354

.7188

.8021

.8854

.9688

H'

.0625

.1458

.2292

.3125

.3958

.4792

.5625

.6458

.7292

.8125

.8958

.9792

%'

.0729

.1562

.2396

.3229

.4062

.4896

.5729

.6562

.7396

.8229

.9062

.9896

U8

Lumber and Woodworking

LUMBER FIGURING

BY THE HXED DECIMAL METHOD WITH 12-COLUMN COMPTOMETER

This is an excellent method for figuring lumber, espe-
cially if a firm has quite a few of these problems to figure.
It enables the estimator to do the major portion of his
lumber figuring without a change in decimal pointing
in one continuous operation for any problem.

Example :
386 pieces 23^X4^X13' 6" @ $24.50 per M.

METHOD

Use a 12-Column Comptometer:

Pull down the following Decimal Pointers:

Between the 5th and 6th Colunms,

Between the 8th and 9th Columns.

These Decimal Pointers wiU be referred to as No. 1 and
No. 2, respectively.

Determine the Board Feet :

386X23^X-^X 133^ = Board Feet.

First, hold 386 over the Fixed Decimal, No. 1, and

4H
multiply by the decimal for-r^ (-375), which you find

on the "Decimal of a Foot" table.

Move to the right for the decimal (.3) and multiply
towards the right = 144.75.

Now, using 3-Factor Method 2, holding the registered
amount for Key Factor — 144.75X2.5

Hold the answer in the register, 144.75 for Key Factor,
and multiply the thickness, 2.5, Fixed Decimal Method.
Split the Key Factor and hold first 144. right over itself
and multiply. Then use the .75. This Key Factor being
in the register once, multiply only once in the units
position, =361.875.

361.875X13.5

Hold the registered amount, 361.875, for Key Factor,
splitting; using first 361, then .875, and multiply 13.5
the Fixed Decimal way, i. e., first holding 361. right over
itself is the position for multiplying the unit (3) of the
multiplicand; therefore move to the left one place and
commence multiplying 13.5 towards the right, making
one less depression in the unit placei because 361.875 is
in the register once. Upon multiplying by the 361, move
the fingers to the right for the relative position on 875
and multiply back towards the left, = 4885.3125 Board
Feet.

Lumber and Woodworking

FIXED DEaMAL METHOD— Continued

Now, for the Thousand Feet, look at the quantity over Fixed Decimal No. 2 — you have 4.8853125
Thousand Feet @ $24.50 per Thousand.

Again hold the registered amount directly over itself for Key Factor, splitting; using first 488, then 531,
and multiply. Fixed Decimal Way, 24.5, multiplying one less in the units position=S119.69.

150

Lumber and Woodworking

FIGURING LUMBER TALUES

METHOD 1-VARYING SIZES

Where individual quantities are desired, make
extensions singly. Then add the feet for total, clear
the machine and multiply by the price.

90 pes. 2" x4"

-12'

720

323 " 2 X4

-12

2584

34 " 2 x6

-16

544

2 " 4 X4

-14

37

4 " 4 X4

-18

96

36 " 4 X6

-18

1296
5277'

@ $24.65

■ • •

METHOD 2

$130.08

If only the total Bd. Ft. is required use the Lumber
Table and multiply accumulatively over the Fixed
Decimal. Then clear the machine and multiply by
the price.

90x 8

323 X 8

34X16

2x18.667

4x24
36X36

METHOD 1— ONE SIZE, VARYING QUANTITIES

AND LENGTHS

If a Tally Sheet contains one
size and varying quantities of the
different lengths, multiply the
length by the quantity, i.e., 10 X41,
12x13, etc., accumulating to the
total lineal feet of this size. Then
multiply by the thickness and width
and divide by 12, i. e.,
2020 lineal feet by 2x8-s-12 =
2693H ft.

Or multiply the number of lineal
feet thus obtained by the board
feet in one lineal foot, i. e..

Ft.

2020 X 1 .3333(^) = 26933^

Example :

2x8 No. 1

Lgth.

Pes. Ft.

8

10

41

12

13

14

26

16

26

18

14

20

13

22

3

24

4

2020'

5277' @$24.65= $130.08

METHOD 2 41x13.333

With the Fixed Decimal 26x18*667

Method multiply the number 26x21.333

of pieces of each length by the 14 X24

board feet in each piece. Find- 13 X 26 . 667

ing same on Lumber Table, e.g. ? -^^ ?x " ^^

* * 4x32

2693.33

Lumber and Woodworking

LUMBER TALLIES

In checking the number of '* Pieces" of each size
in carload shipments of lumber many use a Tally
Sheet on the following order :

JOHN JONES LUMBER CO.

TALLY

10 boards are recorded in each square, therefore in
checking this tally sheet place the first and second
fingers on the " 1 " keys in the units and tens columns :

With the first finger in the tens column add 10
boards for each full square, then add odd boards with
the second finger in the units columns.

161

VENEER

Veneer is figured the same as other lumber, i.e.,
any thickness treated the same as though it were
1 " thick and sometimes figured at actual thickness.

Example :
14 Strips Mahogany ^" x3H" X4' @ $175.00 per

M.

FIGURED AS l"" THICK

Multiply the dimensions and pieces and then
divide by 12.

31^X4x14 equals WA ft.
12

16H @ S175.00 per M =$2.86

FIGURED BY ACTUAL THICKNESS

14 Strips Mahogany ^" x3J^" X4' @ $175.00 per M.
5^" equals .0313 of a foot — ^from Decimal Table;
therefore, .0313x3.5x4 equals .4382 Bd. Ft. per
piece. 4382x14 equals 6.135 ft. @ $175.00 M
equals $1.07.

When figuring lumber for individual results —
Use the Fixed Decimal (p. 42) and look upon the
price as price per foot.

i. e., 172 ft. @ $36.50 M or .0365 per ft. equals
$6.28; or take first key position on the adding columns
of the price, i.e., on $36.50 on the right side of key
board (it amounts to the same thing), multiplying
towards the left.

The decimal in the answer is always in the same
place between the 5th and 6th colunms.

Lumber and Woodworking

To insure Absolute Accuracy prove all invoices by
re-figuring the extensions over a Fixed Decimal.

This gives the grand total in one amount and
proves the extensions and additions in one operation.

By this method of billing, estimating and invoicing
you can increase the efficiency from 25 to 75%.

STANDARDS

Problems on the order of the following are fre-
quently found in connection with foreign shipments :
Example :

388 Standards @ 7J^ Centimes per sq. in. one
meter long.

The English Standard contains 1980 Board Feet.
One Board Foot " 144 Sq. in.

One Meter is 39.37"

Therefore, to get the unit of measure —

Multiply 1980x144=285,120 sq. in.^by 39.37=

7242.06

Units (or sq. in. 1 meter long in one Standard)

Standards. Units per Std. Total units.

388 X 7242 . 06 = 2809919 . 28 X 73^ Centimes

Equals 21074394 . 6 Centimes.
To Reduce To Francs:

100 Centimes make one Franc; therefore, point

off two places — equals 210743.946 Francs.
To Convert to U. S. Currency:

Multiply Francs by .1942 cts. per Franc =40926.47

152

LUMBER.BILUNG

Example

•

132 ft.

Hemlock @ $24 . 50

$ 3.23

14,763 ft.

Spruce

@

28.75

424.44

1,024 ft.

Oak

@

42.00

43.01

27 pes. Ga. Pine 3x6x16

(=648Bd. Ft.) @ $28.50

65 pes. Ga. Pine l^x 10x16
(= 1083 Bd. Ft.) @ $32.45

246 pes. White Oak 23^x71^x16
(=6765 Bd. Ft.) @ $36.00

$18.47
35.14

$470.68

$ 53.61

243 . 54
$297 . 15

6 Doors lMx2'6"x6'8" @ $ 8.60
5DoorslJ^x3' x7' @ 12.50

$114.10

Less 55-5%

$48.78

8 Doz. Chairs No. 4675 @ $9.00

72.00

Less 25%

54.00

4H Doz. Chairs No. 5742 @

$14.50

65.25

Less 35%

42.41
$145.19

In the original extension of invoices figure each
item separately, then add the results for the total of
invoice.

Lumber and Woodworking

153

DISTRIBUTION OF SALES

BY THE DIRECT METHOD

The advantages of the direct method with the
Comptometer are :

That it deals directly with the original data.

Saves much unnecessary copying from original records
in the sales distribution dook. Every copying of
original data presents one more opportunity for error.

Gives complete proof of accuracy at every step.

Post direct from duplicate invoice to the ledger.

Prove ledger postings by adding on the Comptom-
eter directly from your ledger, after the day's post-
ings are completed. To faciUtate proving, drop a
marker in the ledger as each posting is made ; then
add the entries and balance against original total.
(See Comptometer Method of Proving Daily Post-
ings). Total the sales for the day by adding directly
from the invoices.

Total the various distributions of sales such as:

Number of feet of lumber. Amount of lumber sales.
Amount of shingle sales. Amount of lath sales.

Amount of merchandise sales.

Working in this manner directly from the original
figures, you get satisfactory proof of accuracy on all
work.

The accuracy of daily sales footings is proved by
balancing against the total of ledger postings and
vice versa.

The accuracy of distribution totals is proven by
adding the several distributions and balancing
against total sales.

With a 12-coliunn Comptometer two or three dis-
tributions can be added at the same time.

ACCOUNT NO DISTRIBUTION OF

^

^

Ok^

MO

y

3

a

v/S*^.

JH

tj-yCf

Jy^jL ftijyC

nf-

/^

NO.

A/y

NO

rl

AMOUNT

jMj

NOb

AMOUNT

~Jl

NO.

AMOUNT

AMOUNT

>/f

J:

rJ

Distribution Sheet

Lumber and Woodworking

First add on the left of the Comptometer, the
number of pieces for each "foot" length, i. e.,
add the number of pieces from 11' up to ll'lT'
long, etc.

4
7
5
2
6
5
2
3
7
5
13

11
71

Then on the right of Keyboard, hold the
inches for multiplier and multiply by the cor-
responding number of pieces, accumulating all
items in the 1 1 ft. group, etc.

I.e.

7x1 2x6
5X2 3x7
2x3 7x8
6X4 5X9
5X5 13X10
12X11

468

It is inmiaterial wheth-
er you held the inch
Key Position or the
number of pieces. The
former is better be-
cause of the ease of
moving to each suc-
ceeding multiplier.

Now with the total lineal inches in .the Register
reduce to feet by dividing by 12 equals 39.

Then multiply directly over this the number of
pieces previously ascertained by the feet, i. e., 71
by 1 1 . ANSWER :— 820 Lineal Feet.

154

FIGURING PIPE STAVES

Western & South Western Lmnber Companies
have considerable of the following work. The lum-
ber is used for making Wood Pipe for irrigation
purposes, etc., usually in even foot lengths, but
sometimes special lengths for irrigation.

Indicates 4 pes. 11 '-0" long

5 " ir-2'' " Etc.

This is figured in Lineal Ft.

Lumber and Woodworking

COST WORK AND ESTIMATING

In Woodworking Factories you will find much
work on the following order:
50 pieces l"xl'5" XWW

25
32
27
25
38
27

l(

U

(i

t(

it

ti

II

n

l"Xl'4"
3^"X1'4"
H"Xl'4M"X 2%"

X16I4
X 3

//

i"xr4H"xi5H"
i"xr33^"xi5H"

97'5"

8'6"
45'9"
67'6"
45'

313'4"
Find the Board Feet in each size and the total
Board Feet.

METHOD 1

Multiply the 3 dimensions together in inches and
this by the number of pieces, then divide by 144.
1" by 17" by 16.5 by 50 equals 14025, which
divided by 144 equals 97.4' or 97'5" exactly.

METHOD 2

The following is easier and quicker, but the Board
Feet will be about ^ of 1 % more than actual, or one
foot in each 125 feet, but the latter method is pre-
ferred by many.

The reciprocal of 144 is .00694. Use this as .007
and first multiply the 3 dimensions and the num-
ber of pieces as above, 1x17x16.5x50 equals
14025. Leave 14025 in the machine and multi-
ply by .007, equals 98'2".

As the multiplicand, already in the Register, is equivalent to having
multiplied by 1, use the 6 key.

155

METHOD 3

In many instances you can accumulate to a
decided advantage. Multiply the pieces by the
thickness and width jotting down each result: —
thickness in the foregoing being \" or less there is no
calculation to make for same.

50X17"

25x16

32x16

27X16H
25x17

38X16H
27X15H

= 850

= 400

= 512

= 445K

= 1470J^

The last three items all beins the
same length, accumulate them.

Now accumulate these results by their respective
lengths in inches.

850X163^

400X1654

512 xOOM

445.5 X lyi

1470 . 5 X 15H

45126.85

Multiply by .007 or .00694 or divide by 144.
45126. 85 X. 007 = 315'11"

or,

45126.85( -^144 )_ 313.4.. exactlv
(X. 00694)-'*^^* ^'^^^^'

This was figured on an 8 column Comptompt<>r with 2nd decimal pointer from
right. The Fixed Decimal on larger Comptometers b 45 126.875.

Lumber and Woodworking

METHOD "8"

Some manufacturers treat each fraction of an inch
ds a whole inch. This allows liberally for waste and
makes a more liberal mai^in for net profit.

The foregoing would then be figured as follows:

MentaUy on Comptometer

Pieces X Width at Right of Keyboard

2x5 =
6x5 =
4x3 =
5X3 =

10X63
30X17
12x33
15X23

Total sq. in. . . . 1881 X. 007 (The
reciprocal of 144)= 13 bd. ft.

COSTS AND ESTIMATING

The following are examples of Cost Work and
Estimating on which the Comptometer has in-
creased the efficiency 30 to 80%, doing the work
in from one-quarter to three-quarters of the time
previously required.

Some manufacturers desire to have the exact
quantity figured and then allow a certain per cent
for waste.

Example:

2piece8 62J^X4i^X?^",
6 " 16Mx4^xM,

4 " 33 x2KXl,

5 " 22i^x25iXl.
This work is figured in two ways.

METHOD "A"

Mentally multiply the number of pieces by the
width or length, which ever is desired. Then mul-
tiply this result on Comptometer, using the Fixed
Decimal, and accumulate for the total number of
square inches for all stock of the same thickness.
All pieces under 1" are reckoned as 1".

Mentally On Comptometer with Fixed Decimal.
e.g., 2x 4M= S14XG2}4

6X1614= 97HX 4^

4X 2M= 0 X33

6X2%= 13MX2214

Total Square in. ... 1585
1585 divided by 144 = 11 Bd. Ft.

Lumber and Woodworking

167

BOX FACTORIES

The figuring of lumber quantities in boxes includes
the board feet in the sides, top, bottom, ends and
frequently reinforcing strips, wire binding, etc.

Usually the sides, top and bottom of boxes are
made of better material than the ends and must be
figured separately.

Example : Figuring the Board Feet
A box 30H" wide 34'' high 42" long.

METHOD

For the number of Board
Ft. in the two sides, top
and bottom.

Double the length and
multiply by the width
and height, accumulat-
ing, equals the square
inches.

42
42

84

X34
X30H-

5418 Sq. In.
5418-5-144 =37 .62 Ft. per box

The more usual method is to leave the total sq.
inches in the machine and multiply by .007 (p. 39)
as the reciprocal of 144 (.06944). This is ^ of
1 % more than actual in the result.

For the 2 ends : —

Double the height X width X .007 equals the
Board Ft. 30J^-f 30)^ = 61 X34 X .007 = 14.518 Ft.

If the sides, top, bottom and ends are all figured
together use the following formula :
Double the first dimension times the other two.
Double the second dimension times the last.

61x34
61X42
68X42

7492 X .007 =52.444 Bd. Ft. per box.

Figure the area of a box : —

14^X13HX9H

Double the 1st dimension =29J/^ Xl33/^) ^^^n,„i^,i„g„^„

v^ Q 1 / f a Fixed Decimal

'' 2d =27 X ^Yz

935x.007=6.54Ft.

Or multiply the first dimension by the other two
and the second dimension by the last accumulating
over a Fixed Decimal.

UHxWA

13HX 9^

Then inasmuch as there are 2
sides, 2 ends, a top and a bottom,

divide this by 72 equals 6.49 Ft.

467 . 5 exact. This is the same as doubling
the sq. in. and dividing by 144.

168

Lumber and Woodworking

BOX FACTORY WORK-Continued

In many Box Factories lumber 5^*^ thick is con-
sidered as standard.

For m' lumber 25% is added.

it

((

%' " 50% "
Vs' " 100% "

t(

t(

Example :

A box 18 X 16 X 1414^ Top and sides to be %"
thick. Ends ^A" thick.

METHOD

Figure the ends first

Double one of the end dimensions and multiply
by the other, using the Fixed Decimal.

l^li 28-H X 16 = 456

Increase this by 50%, i. e., with 456 in
the Register, take Key Position on
.5 and multiply by 456 moving to
the left, equals 684

or

Take Key Position on 456 over itself.
Move to the right one column and
multiply by .5, gives the same result 684
(or add one-half of 456 to itself).

Then, directly over this, multiply the
width and height by twice the
length, i. e. —

18

^ 36 X 16

36 X 143^

1773 Sq. In.

Leaving this in the Register, multiply
it by .007 (using the 6 key and com-
mencing at the left, which will give
the result in feet, 12.4 ft.

the Cleats

The same box is supplied with cleats ^'^ x 2'',
There will be on each end —
2 cleats 14-34" long

2 " 12"^ " (16^ minus V width

of 2 cleats.)

First determine the lineal inches of cleats.

Double the cleats for the two ends and
accumulate over Fixed Decimal.

U-H X 4

12 X 4 105 lineal inches, ^^ stock.

The stock being ^^ increase it 50% by
multiplying by .5, or adding one-half to

itself 157.5 equivalent

of lineal inches of 5^" stock.

Find the square inches and reduce to feet.

Leave this in the machine and multiply by
2, (width of cleats) i. e., add 1575 to
itself, equals 315 sq. in.

315 sq. in. X. 007 (or divide by 144) equals
2.2 ft.

Lumber and Woodworking

BOX FACTORY WORK— Continued

Box Lumber figured on the basis of I'' thick.

Example :

Box 17^X14^X8, sides of ^^ stock.

ends of 3^^^ stock.
Side ^^

They plan to rip I*' stock in half which, when
dressed, makes twice the board feet in ^^'^ stock.
Therefore figure the surface feet in one side and top
only, which equals the board feet of I*' liunber
required.
Ends l^".

These are made from 1}^'^ lumber.

Figure the surface feet in one end and increase it
by 25%. This gives the board feet for the two ends.

17^X14^X8^

Add for outside measure V V

18^X153^X8^
Figure the end first and increase it by 25%.
Use the Fixed Decimal and accumulate —

153^X8=124
Hold .25 keys and multiply by 124. moving
towards the left, thus increasing it by 25% = 155.
Continue and accumulate further

8X18.625

15.5X18.625

593 sq. in.
Reduce to board feet by multiplying by .007=

4.15 ft.

or dividing by 144= 4.12 ft.

169

PAPER BOX FACTORY PROBLEM

These problems run into fractions of an inch in
sizes and are usually figured exact.

The efficiency is doubled by the use of a 12-
column Comptometer because the entire area can
be figured in one continuous operation without
making a pencil figure.

Example :

Box 16^X143^X12^

16^Xl2^=siuface one side
143^x125^= surface one end
16^X143^= surface one side
doubled = the entire surface area in box.

METHOD WITH 12-COLUMN COMPTOMETER

On the left of keyboard On the right of keyboard
add 16.625 add 12.625

14.125 14.125

2. for allowance 1. for allowance

Double 32.750
this am^nt 32.75
65.50

27.750

Leave all in the machine and multiply 27.75 by
65.5.

Hold the 65.5 for key position (keys 65.4
see page 39) multiplying toward the
right equals 1817.625 in.

Reduce to square feet by multiplying by
reciprocal .007= 12.7 ft. or dividing by
144 equals 12.6 ft.

Lumber and Woodworking

STAVES

The Staves are sold by the thousand.

In some instances, they are kiln dried and jointed
and put up in measiu-ed bundles of 81" total width
each, and may be priced by the bimdle or thousand.

The thousand price is based on 4J^" or 4J/^"
width, according to the length of the staves. A
shipment, however, may contain staves from 2" to
6" wide, and the average width of the shipment
must always be determined.

Example :

1111 bdls. White Oak Kihi Dried and Jointed Staves,
18 Staves per bundle,

1111X18 = 19,998 Staves @ $36.50 per M. $729.93

or,
nil bdls. @$.66bdl.
1111X66 733.26

AVERAGE WIDTH OF STAVES

They will take 100 staves at random, lay them
side by side and measiu^ the total width, then find
the average; for example, 100 staves measure 38'6".
The average per stave is thus 4.62.'

//

SAP WOOD

One eighth of an inch of sap wood is the maximum
allowed the manufacturer in a whiskey barrel stave.
If it contains more than that, the purchaser deducts
same from the average width.

160

COOPERAGE

The principal articles in the Cooperage line are : —

Hoops
Heads

Staves

HOOPS

Hoops are put up in coils with 10 coils, or hoops,
to a bundle. They are usually sold in carload lots
ranging from 50,000 to 75,000 per carload.

Example :

37,480 5'6" Hoops @ $8.85 per M. at Mill $331 .70

26,470 6'9" " @ 9.37 " " 248.02

$579.72

HEADS

Heads of various sizes, 14^-171^-193^-233^",
are put up in bundles, the niunber of set in each
bundle varjdng according to size —
173^" Flour Barrels contain 20 sets per bundle,
19J^" Sugar " " 15 " "

Example:

4650 set (310 bdls.) 19}^" Heads @ 9%c
per set $459.19

4360 set (218 bdls.) 17i/g" Heads @ 8^c
per set 381.50

$840.69

Lumber and Woodworking

The following is a fair example of a Cooperage
invoice :

Mr. William Smith, Chicago, III.,

BOUGHT OF

UNITED STATES COOPERAGE COMPANY

Jan. 27. 1913.

Staves Staves Equivalent

Ordered Basis Furnished Average of Basis Price Amount

24.500 4J^' 24.890 4.62" 25,554 $26.30 M. $672.07

METHOD No. 1

1st. Find the total width of 100 staves,

equals 38'6", or 462"

Average per stave 4.62"

2nd. Find the number of 4.62" staves
equivalent to 24,500
43^" 24500 X 4.50

4.62 = 23,863

3rd. The foreman ships 24,890 staves;
therefore, find its equivalent in
4>^" 24890 X 4.62

4.50 = 25,554

4th. 25,554 staves @ S26.30 per M. = $672.07

USE OF COOPERAGE TABLES

The work of determining the equivalent of a quantity of staves
on any Basis is reduced to a single multiplication oy the use of the
Cooperage Tables on the following pages.

Determine the Equivalent of a quantity of Staves by merely
multiplying the number of Staves by the corresponding percentage:
From Table.

24,500 X .9740 23,863 Equivalent in Average Width

of Staves Ordered.

24,890 X 1.0267 25,554 Equivalent in Basis Ordered

of Quantity Furnished.

23,770 X 1.0044 23,875 Equivalent in Basis (rf

Quantity Received.

161

CHECKING UP THE COOPERAGE SHIPMENT

1st. Find the average width of 100 staves = 4 . 62"
2nd. Measure and total the excess sap in each of
the 100 staves —

In Eighths of \

Bin Inch

2

2

2

2

3 1

2

2

2

2

2 2

3

1

1

1

2 2

3

1

1

3

2 3

1

3

2

2

2 2

1

2

1

1

1

2

2

2

2

2

1

2

2

1

2

83

Equals a total of 83/8ths,
Or an average of .10" per stave.
Deduct this from the general average — 4 . 62'

.10

Net average 4 . 52*^

Smith also finds 9 culls in a lot of 200 staves;
which equals 4J^%; therefore,

24890 X.04H= 1120 culls
Total staves received 24890

Less culls 1120

Equals good staves 23770 averaging 4.52"

or
24890 X 95H % = 23770 good staves.

23f77o staves averaging 4.52" is equivalent to
how many staves averaging 4.50"?

From the table on next page, 4.50 is 1.0044% of 4.52 ;

Therefore, 23770 X 1 . 0044= 23875 43^" staves.

23875 @ $26.30 per M.= $627: 91

Less 36300 lbs. Freight @ 16)^c per Cwt. 59 . 90

Smith claims as correct amount of Invoice . $568.01

162

Bold Face Figures represent the Percentage of

Lumber and WoodworJdng
COOPERAGE TABLE

to Ayerage. Light Face Figures represent the Percentage of Average to

Avcr-

Basis |

A^ep-

Basis

Aver-

Basis

Aver-

mftf

Avcr-

Basis |

^H'

4H'

4^'

4H'

4K'

4H'

4H'

4H'

4H'

4H-

S.00

1.4167

1.5000

8.60

1.2148

1.2867

4.00

1.0625

1.1250

4J0

AAAA

1.0000

5.00

.8500

.9000

.7059

.6667

.8235

.7778

.9412

.8889

1.0588

1.0000

1.1765

l.llll

8.01

1.4120

1.4950

8.51

1.2108

1.2821

4.01

1.0599

1.1222

4^1

.9483

.9978.

5.01

.8468

.8981

.7082

.6689

.8259

.7800

.9435

.8911

1.0612

1.0022

1.1788

1.1133

8.08

1.4073

1.4901

3^2

1.2074

1.2874

4.02

1.0572

1.1194

4.58

.9403

.9956

5.02

.o4o6

.8964

.7106

.6711

.8282

.7822

.9459

.8933

1.0635

1.0044

1.1812

1.1156

8.03

1.4026

1.4851

8.58

1.2040

1.2748

4.03

1.0546

1.1166

4.68

.9882

.9984

5.08

.8449

.8946

.7129

.6733

.8306

.7844

.9482

.8956

1.0659

1.0067

1.1835

1.1178

3.0i

1.8960

1.4803

8.54

1.2006

1.2712

4.04

1.0620

1.1139

4.54

.9861

.9912

5.04

0)433

.8929

.7153

.6756

.8329

7867

.9506

.8978

1.0682

1.0089

1.1859

1.1200

8.06

1.8934

1.4754

3.55

1.1972

1.2676

4.05

1.0494

1.1111

4.56

.9841

.9690

5.05

.8416

.8911

.7176

.6778

.8353

7889

.9529

.9000

1.0706

1.0111

1.1882

1.1222

8.06

1.3869

1.4706

3.56

1.1938

1.2640

4.06

1.0468

1.1084

4.56

.9880

QAAA
.VWW

5.06

.8399

.6893

.7200

.6800

.8376

.7911

.9553

9022

1.0729

1.0133

1.1906

1.1244

3.07

1.3844

1.4658

8.57

1.1905

1.2605

4.07

1.0442

1.1057

4.57

.9800

.9647

5.07

.8876

.7224

.6822

.8400

.7933

.9576

.V\r44

1.0753

1.0156

1.1929

1.1267

8.06

1J799

1.4610

8.58

1.1872

1.2570

4.06

1.0417

1.1029

448

.9879

.9625

5.08

.8366

.8858

.7247

.6844

.8424

.7956

.9600

9067

1.0776

1.0178

1 1953

1.1289

3.00

1.3764

1.4568

8.59

1.1838

1.2535

4.09

1.0391

1.1002

4.59

.9859

.9604

5.09

.6350

.8641

7271

.6867

.8447

.7978

.9624

.9089

1.0800

.1.0200

1.1976

1.1311

8.10

1.3710

1.4516

3.60

1.1806

1.2500

4.10

1.0366

1.0976

4.60

.9839

.9763

5.10

.8338

.8824

.7294

.6889

.8471

.8000

.9647

.9111

1.0824

1.0222

1.2000

1 1333

8.11

1.8666

1.4469

8.61

1.1778

1.2465

4.11

1.0341

1.0949

4.61

.9219

.9761

5.11

.8317

.8606

.7318

.6911

.8494

.8022

.9671

.9133

1.0847

1.0244

1.2024

1.1356

8.12

1.3622

1.4428

8.62

1.1740

1.2431

4.12

1.0316

1.0928

4.68

.9199

.9740

5.12

.6301

J789

.7341

.6933

.8518

.8044

.9694

.9156

1.0871

1.0267

1.2047

1.1378

8.18

1.3678

1.43n

8.63

1.1706

1.2397

4.18

1.0291

1.0696

4.68

.9177

.0719

5.18

.8885

JT78

.7365

.6956

.8541

.8067

.9718

.9178

1.0694

1.0289

1.2071

1.1400

8.U

1.8636

1.4331

3.64

1.1676

1.2363

4.14

1.0266

1.0870

4.64

.9159

M98

5.14

.8268

.8756

.7388

.6978

.8565

.8089

.9741

.9200

1.0918

1.0811

1.2094

1.1422

8.16

1.8492

1.4266

3.65

1.1644

1.2329

4.15

1X)241

1.0848

4.65

.9140

.9677

5.15

.8252

.8788

.7412

.7000

.8588

.8111

.9765

.9222

1.0941

1.0333

1.2118

1.1444

8.16

1.8449

1.4240

3.66

1.1612

1.2295

4.16

1.0216

1.0817

4.66

.9120

.9657

5.16

.8236

.8781

.7435

.7022

.8612

.8133

.9788

.9244

1.0965

1.0356

1.2141

1.1476

8.17

1.3407

1.4196

3.67

1.1580

1.2262

4.17

1.0192

1.0791

4.67

.9101

.9636

5.17

J881

3704

.7459

7044

.8635

8156

.9812

.9267

1.0988

1.0378

1.2165

1.1489

3.18

1.3365

1.4151

3.68

1.1549

1.2228

4.18

1.0167

1.0766

4.68

.9081

.9615

5.18

.8805

M87

7482

.7067

.8659

.8178

.9835

.9289

1.1012

1.0400

1.2188

1.1511

8.19

1.8328

1.4107

3.69

1.1618

1.2195

4.19

1.0148

1.0740

4.69

.9068

.VOVO

5.19

.8169

.8671

.7506

.7089

.8082

.8200

.9859

.9311

«

1.1035

1.0422

1.2212

1.1533

3.20

1.3281

1.4063

8»70

4.1486

1.2162

4.20

1.0120

1.0714

4.70

.9048

.9574

5.20

.8178

.8654

.7529

7111

8706

.8222

.9882

9.333

1.1059

1.0444

1.2235

1 1556

8.21

1.8240

1.4019

8.71

1.1456

1.2129

4.21

1.0095

1.0669

4.71

.9028

.9554

5.21

.8157

.8637

.7553

.7133

.8729

.8244

.9906

.9356

1.1082

1.0467

1.2259

1.1578

8.22

1.8199

1.3975

3.72

1.1425

1.2097

4.22

1.0071

1.0664

4.78

.9004

.9534

5.28

.8142

.8681

.7576

.7156

.7853

.8267

.9929

.9378

1.1106

1.0489

1.2282

1.1600

8.28

1.8156

1.3932

3.78

1.1394

1.2064

4.23

1.0047

1.0638

4.73

.8985

.9514

5.83

.8126

.6604

.7600

.7178

.8776

.8289

.9953

.9400

.

11129

1.0511

1.2306

11622

Copyi

iffht, 1913, by

Felt & Tarrai

at Mfg.

Co.

Lumber and Woodworking

163

COOPERAGE TABLE— Continaed

3.34
3.26
3.26
3.27

1.3U7

.7624
1JM)77

7647
1.3037

.7671
1.2997

.7694

1.3889

.7200
1.8846

.7222
1.3804

.7244
13761

.7267

3.74
3.76
3.76
3.77

1.1364

.8800
1.1333

.8824
1.1303

.8847
1.1273

.8871

1.2032 1

.8311
1.2000

.8333
1.1968

.8356
1.1936

.8378

4.24
4.26
4.26
4.27

1.0024
.9976

1.0000

1.0000
.9977

1.0024
.9963

1.0047

1.0613

.9422
1.0688

.9444
1.0663

.9467
1.0639

.9489

4.74
4.76
4.76
4.77

3966
1.1153

3947
1.1176

3839
1.1200

3910
1.1224

.9494
1.0533

.9474
1.0556

.9464
1.0578

.9434
1.0600

6.24
6.26
6.26
6.27

.8111
1.2329

3096
1.2353

.8080
1.2376

.8066
1.2400

3688

1.1644
.8671

1 1667
.8666

1.1689
.8639

1.1711

3.28
3.29
3.30
3.31

1.2M7

.7718
1.2918

.7728
1.2879

.7741
1.2840

.7788

1.37i9

.7289
1.3678

.7311
1.3636

.7333
;3696

.7356

3.78
3.79
3.80
3.81

1.1243

8891
1.1214

.8918
1.1184

.8941
1.1166

.8965

1.1906
.8400

1.1873
.8422

1.1842

OAAA

1.1811

.8467

4.28
4.29
4.30
4.31

.9930

1.0071

.9907

1.0094

1.0118
.9861'
1.0141

1.0614

9511
1.0490

.9533
1.0466

9556
1.0441

.9578

4.78
4.79
430
4.81

.8891
11247

.8873
1 1271

3864
1.1294

.8836
1.1318

.9414
1.0622

.9396
1.0644

.9376
1.0667

.9366
1.0689

6.28
6.29
6.30
631

.8049
1.2424

.8034
1.2447

.8019
1.2471

.8004
1.2494

3623
1.1733

3607
1.1756

3491
1 1778

.8476
1.1800

3.32
3J3

3.34
3.36

1.2801

.7812
1.2763

.7835
1.2726

.7859
1.2687

.7882

1.3664

.7378
1.3614

7400
1.3473

.7422
1.3433

•7444

3.82
3.83
3.84
3,86

1.1126

8988
1.1097

.9012
1.1068

.9035
1.1039

.9059

1.1780

.8489
1.1760

.8511
1.1719

.8533
1.1688

.8556

4.32
4.33
4.34

4.36

.9838
1.0165

.9816
1.0188

.9793
1.0212

.9770
1.0235

1.0417

.9600
1.0393

9622
1.0369

.9644
1.0346

.9667

432
4.83
4.84
4.86

.8817
1 1341

.8799
1.1365

.8781
11388

.8763
1.1412

.9336

1.0711
.9317

1.0733
.9298

1.0756
.9278

1.0778

6.32
6.33
634
6.36

.7989
12518

.7974
1.2541

.7969
1.2565

.7944
1.2588

.8469
1.1822

.8443
1.1844

.8427
1.1867

.8411
1.1889

zjtn

ZM

3.39

1.2649

.7906
1.2611

.7929
1.2674

.7953
1.2637

.7976

1.3393

7467
1.3363

.7489
1.3314

.7511
1.3274

.7533

3.86
3.87
3.88
3.89

1.1010

.9082
1.0982

.9106
1.0964

.9129
1.0926

.9153'

1.1668

.8578
1.1628

.8600
1.1698

.8622
1.1668

.8644

4.36
4JI7
438

439

.9748
1.0259

.9726
1.0282

.9703
1.0306

.9681
1.0329

1.0321
9689

1.0297
.9711

1.0274
.9733

umi

.9756

4.86
437
438
439

.8746
1.1435

3727
1.1459

3709
1.1482

3691
1.1506

.9269
1.0600

.9340
1.0822

.9221
1.0844

.9202
1.0867

636
6.37
638

639

.7929
1.2612

.7914
1.2635

.7900
1.2659

.7886
1.2682

.8396
1.1911

3380
1.1933

3364
1.1956

3349
1.1978

3.40
3.41
3.42
3.43

1.2600

.8000
1.2463

.8024
1.2427

8047
1.2391

.8071

1.3236

.7556
1.3196

.7578
1.3168

.7600
1.3120

.7622

3.90
3.91
3.92
3.93

1.0897

.9176
1.0870

.9200
1.0842

.9224
1.0814

.9247

1.1638

.8667
1.1609

.8689
1.1480

.8711
1.1460

.8733

4.40
4.41
4.42
4.48

.9669
1.0353

.9637
1.0376

.9616
1.0400

.9694
1.0424

1.0227

.9778
1.0204

.9800
1.0181

.9822
1.0168

.9844

4.90
4.91
4.92
4.93

.8673
1 1529

.8666
1.1553

3638
1.1576

.8621
1.1600

3184

1.0889
.9166

1.0911
.9146

10933
.9128

1.0956

6.40
6.41
6.42
6.43

.7870
1.2706

.7866
1.2729

.7841
1.2753

.7827
1.2776

3333
1.2060

3318
1.2022

3303
1.2044

3287
1.2067

3.44
3.46

3.48
3.47

1.2366

.8094
1.2319

.8118
1.2283

.8141
1.2248

.8165

1.3081

.7644
1.3043

7667
1.3006

7689
1.2968

7711

3.94
3.96
3.96
3.97

1.0787

.9271
1.0769

.9294
1.0732

.9318
1.0706

.9341

1.1421

.8756
1.1392

.8778
1.1364

.8800
1.1336

.8822

4.44

4.46
4.46
4.47

.9672
1.0447

.9661
1.0471

.9629
1.0494

.9608
1.0518

1.0136

9867

1.0112

1.0090
9911

1.0067
.9933

4.94
4.96
4.96
4.97

.8603
1.1624

.8686
1.1647

3669
1.1671

.8661
1.1694

.9109
1.0978

.9091
11000

.9073
1.1022

.9064
1.1044

6.44
6.46
6.46
6.47

.7813
1.2800

.7798
1.2824

.7784
1.2847

.7770
1.2871

.8272
1.2089

.8267
1.2111

.8242
1.2133

.8227
1.2156

3.48
3.49

1.2213
.8188

1.2178
.8212

1.2931

.7733
1.2894

.7756

3.98
3.99

1.0678

.9365

1.0662

.9388

1.1307

8844

1.1278

.8866

4.48
4.49

.9487

10541

.9466

1.0565

1.0046

9956
1.0022

.9978

4.98
4.99

3634

1.1718

.8617

14741

.9036

1.1067

.9018

1.1089

6.48
6.49

.7766
1.2894

.7741
1.2918

.8212
1.2178

.8197
1.2200

1913, by Felt k Tamnt Mfg. Go

Fonn No. 32

Department Stores

AUDIT OFFICE OF JORDAN-MARSH & COMPANY. BOSTON, MASS.

DEPARTMENT STORES

164

Department Stores

DEPARTMENT STORES

All Department Stores, from the smallest to the
largest, have splendid use for the Comptometers.

The accuracy and eflSciency eflfected by their in-
troduction inspires proprietors, managers and em-
ployees alike with a higher respect for the Comptom-
eter. It will justify all that can be said for it as the
greatest mental labor-saving device on the market.
Frequently the saving effected the first year will be
greater than the cost of the machines installed.

The smaller Department Stores, having only a
few hundred sales checks daily, as well as the largest,
that may have as high as 200,000, are using Comp-
tometers for auditing cash and charge sales checks.

In auditing, the adding and the balancing of the
sales checks is reduced to the least possible effort and
action. This work is considered one of the most im-
portant in the office of a Department Store.

The operator adds the Sales Checks with the at-
tention continuously given to turning the checks and
reading the amounts.

These amounts are transferred from the checks to
the finger tips by sight and added almost uncon-
sciously. After some continuous use, the operator
will complete twice as much work with the Comp-
tometer as is possible with any other method.

The smaller department store finds the Comptom-
eter of greater comparative value because: —

The saving and accuracy means so much more on
a small volume of business;

The accuracy is assured in proving the extensions
and footings of purchase invoices;

Also, in figuring percentages, working up statis-
tical data, payrolls, etc.

In the auditing of cash and charge checks a
double benefit is derived from the time saved, i. e.,
the Comptometer enabling work which formerly
required two hours to be done in one hour affords
the additional employment of that hoiur on other
work.

Department Stores

DEPARTMENT STORE USES

The principal uses for Comptometers in Depart-
ment Stores are : —

Boolkkeeping Department:

(For Bookkeeping and Cashiers' Work, see index.)

Proving Extensions on Sales Checks,

Proving Daily Postings,

Addition of Ledger Balance,

Totaling Debits and Credits,

Obtaining Debit and Credit Balances of Accounts,

Taking Off Trial Balance With the Comptometer
Sub-Total Method,

Totaling the Outgoing Invoices.

Cashier's Department:

Addition of Deposit Slips,
Addition of Cash Book,
Addition of Remittance Letters,
Addition of Bank Checks,
Making Up Payrolls.

Purchase Department:

(For Purchase Department Work see index.)

Proving Cost Extensions and Additions on In-
coming Invoices,

Computing Selling Extensions and Additions on
Incoming Invoices,

Computing Percentages of Profit on Incoming
Invoices,

Totaling Purchases by Departments,

Computing American Values on Foreign Monies.

165

Billing and Statement :

Proving Charge Extensions and Footings,
Footing and Proving Statements.

Auditing :

Adding Sales Checks. (These Sales Checks may
consist of "Charge Sales,'' ''Cash Sales," or
"C.O.D.'s" and "WUl Calls.'')

Balancing by Cashiers,

Balancing by Departments,

Balancing by Clerks,

Addmg Charge Sales by Ledgers for Verifying
Ledger Totals,

Vertical and Cross-Footings on Recap. Slips,
Sheets or Sales Records,

Adding Summaries of Clerts' Sales.

Statistical :

Computing Clerks' Percentages of Salary Based
on Sales,

Figuring, Adding and Proving Inventories,

Computing Percentages of Increase or Decrease of
Purchases,

Computing Sales and Stocks by Departments.

Department Stores

AUDITING THE SALES

OBJECTS OP AUDITING

A Ready and Accurate Account of Money Received ;

A Record of the Amount of Sales of Each Clerk;

A Record of the Amount of Sales of Each Department;

To Retain all Sales Checks Intact;

To Locate any Missing Checks in the Easiest and Quickest Possible Manner;

To Reveal any Irregularity on the Part of a Sales Person.

AddiDR SilH Chacki

The adoption of the Comptometei- has reduced auditing forces
from — 35 to 17 clerks

22 to 12 clerks

17 to 14 clerks

42 to 28 clerks
The further fact that it enables balancing to the cent proves its value on this work.

Department Stores

167

METHOD OP HANDUNG THE AUDIT

BALANCING CASHIERS

The bundle of checks from each Cashier is totaled
separately and the amount is written on the back of
the last check.

The Auditor then compares each Cashier's Total
Cash with the Audit Total.

If the Cashier is out of balance, the Audit Total is
re-added for absolute proof.

THE CLERKS' SALES

The checks are sorted into clerks' numbers and
each clerk's checks are added and the total entered on
a sheet under the proper department and opposite
the respective clerk number.

The Total is proven against the total of the Sum-
mary in the Clerks' Sales Book.
In proving thus, it assures —
Agamst missing checks,
Against mis-sorted checks,
Against checks altered by cashiers.

DEPARTMENT SALES

The department colimins are totaled on the above
sheet and cross-footed to prove. The Grand Total
is proven against the Total of all the Cashiers.

BOOKKEEPING

As the postings are made, Comptometer Debit
and Credit Markers are dropped in the Ledger, then
with the Comptometer placed right beside the work,
the amount of each posting is added and proves
against the total of the bundle posted.

The total of the bundle posted is then compared
with the Audit Totals and thus a perfect daily bal-
ance is assured.

The other Bookkeeping work, such as —

Balancing Ledger Accounts,

Taking Off Trial Balances, etc.,

is treated under corresponding subjects under
'^Bookkeeping."

168

Department Stores

DEPARTMENT STOCK

Many of the large department stores work up a monthly Department Stock Record. This is done to keep in
touch with the condition in each department and for a check against the buyer in maintaining his profit as figured
on invoices.

LACB BBPARlHBlir

DEPARTMENT

;iL«

ORD

Cost.

2^42

Retail

V/^7.

JILL.

a?/^

Marked
Profit

>f4^

2ZZA

Muked

%

;»fyy

Marked
Downs

/lA

Hetail

Marked
Downa

^±sz.

Profit

Marked
DowoB

/>o^g.

ReduoMl

.^^I^

Stim

^IL.

STOCK

Coat

11/537

Retail

2g€6.00

Use the larger Comptometer and the Fixed Decimal,
can proceed with the division, carrying out decimally as far

Add the "Retail" in the Fixed Decimal

position $2197.00

Deduct the ''Cost" 1465.00

Equals the ''Marked Profit" $732.00

Divide this by the "Retail," 2197

Equals "Marked Per Cent" 3333

Proceed in the same manner with the "Pur-
chase" and the "Total to Date" Per Cents.

''MARKED DOWN"

Deduct the "Marked Down" from the

"Retail" $3314.00

117.00

Equals the "Net Retail" $3197.00

Also deduct the "Marked Down" from

the "Marked Profit" 1177.00

117.00

Equals the "Net Marked Profit" . . . .$1060.00
Divide the net "Marked Profit" by the net "Re-
tail"1060-i-3197=.3315,the"ReducedPerCent"

This brings the Dividend in the register, where you
as necessary.

STOCK ON HAND

To find the value of stock on hand —

Deduct from the "Net RetaQ" . . .$3197.00
The amount of Sales 631.00

Equals the "Present Retail" $2566.00

Multiply this "Retail" by the
net of the "Reduced Per Cent"
(100-3315) .6685

$1715.37 Cost

.3315 being the Per Cent of Profit, the net,
.6685, must be the Cost.

The ten or twelve column Comptometer, es-
pecially the latter, makes possible "short cuts" that
facilitate the speed, ease and accuracy. These
double operations are appreciated only after using
the larger Comptometers on this class of work.

Department Stores

PURCHASE DEPARTMENT

Many Purchase Departments figure the estimated METHOD

per cent of profit as marked on each item of the Prove Original Extensions :

purchase invoice. Use the Fixed Decimal;

„ Accumulate the original extensions to the total=

Example: ^^^

Make Selling Extensions :

Make extensions of quantities by the selling prices
separately.
^ Add the total of selling extensions in the Fixed

• Decimal position $101 .30

(This will leave the amount of Marked
Profit in the machine, where the division
can be carried out decimally as far as nec-
essary.)

wanted: Deduct the total amount of invoice 56.75

The Per Cent of Profit on each item, based on the Equals the marked profit $ 44 . 55

selling price; Divide this by the total of the selling

The total Marked Profit on Invoice; price, 101.30, equals the average Marked

The Average Marked Per Cent Profit. P™fit on theinvoice 44%

^ (.439- Remainder 793,- as 44%)

FIGURING THE PER CENT OP MARKED PROPIT PROVING THE DIVISION

Add the selling price in the machine, using V(^ith the larger Comptometer, merely hold the

the Fixed Decimal $6.00 Quotient Keys directly over itself and multiply by

Subtract out the cost 3.25 the Divisor, multiplying towards the left. (One less

Dividing thi, by the .ailing price, »6.00 )^ f^^^ to ft^CcS o'feO ' " '"' """*""

Equals the per cent of marked proSt . . .458 Then add in the Remainder, which is still showing •

The Register shows .458—2 Remainder. to the Register,

T» .u J. • . u t. ij. iu ^ .. ^ ^r With the smaller Comptometer, subtract out the
Prove the division by holdmg the Quotient Keys Quotient. Then, starting directly over the remain-
directly over Itself and multiplymg the Divisor, der, 793, multiply the Quotient, 439, by the Divisor,
addmg to the Remainder. 101.3, equals the Dividend, 44.55.

J 70

Department Stores

PROOF SUPS

Many firms attach to each invoice a Proof Slip bearing the Invoice number, the Department and the
Amoimt.

The items of —

Selling Price,

Cost,

Profit,

and Per Cents

are entered on the Proof Slip as figured.

Shipper

Addnws

^L^v^^<^ .rg;^.^ A

Date Received

Memo '

No .

"Received by

Quantity Checked
Department Checker^
Buyer ^ Pt

Requisitions Compared .

By ^^'^j-tA ^

Terms O^^f^Due Date _

Amount of Invoice

$ 3>/7j2r

Extensions Checked <2atf^

Figuring S. P. S%^.^^'

% Profit 'JJ^^/O- Net Profit

Deductions

(Returns

Freight .
Claims^

L

Discount

^et Ainouni

of Invoice .

Approved by ^.j/./t^

^W^

Department Stores

171

THE WEEKLY MERCHANDISE REPORT

The Weekly Merchandise Report shows the value of the goods that should be in each department at the
end of each week.

The Comptometer Operations are —

Add the Merchandise 5816

and the Piu'chases 276

wtmY M'PJ£ ncmr

Wnii-JunetSlZ

Pin

I

MPSL rOKWP

1910

mo

ISII

5346

1912

3816

FUR.

275

IUhL

3737

3Z5

ln¥ nie

6IZZ

PlFlf FUHCmES ME TMV FKOM

imiR CHMCLS

IWFILQUwtn.

ORPm

730

Ordm

130

6091

Deduct the Net Sales and Transfers 294

Equals the Actual Merchandise 6797

Add the Invoices on file 325

Equals Total Stock & Goods Invoiced. . . . 6122

WEEKLY EXPENSE REPORT

The following Weekly Expense Report is made up by departments.

Its object is, first, to ascertain the percentage of each element of cost to the Weekly Sales.

Second, the percentage of the "Cost To Date'' of each element to the "Sales To Date."

WCEMY tXFCI^JC RtfORT . WCCIi-JuPe/5-12

nn

SALES WiSALCS TZj

LA5. m.

%

LAP. Tl

%

APV. m

%

APV. Tl.

%

EXP.WK

7o

PI5C. WK.

7"

1

IZI3

Z76Z

78

65

.065

157

3Z

.057

18

00

.015

ZS\60

.Oil

Z500

.OZI

3

75

.003

z

Z50

534

17

4Z

07

3Z

46

061

1

50

.006

Z\50

.005

1

00

.004

3

4Z3

769

33

56

.094

76

41

099

2

35

.007

5

50

.007

12

00

.028

4

m

801

Z5

00

06Z

58

00

.07Z

3

95

.0/0

7

25

.009

3

75

.009

1

90

.005

5

I87S

3746

98

40

053

ZI6

74

.058

29

75

.016

70

60

.019

38

00

.02

15

80

.006

6

I34Z

Z97Z

340

Z5

.254

751

6Z

.Z53

5

90

.004

II

Z5

.004

125

00

.093

■

7

653

1134

IS

15

.119

168

45

.149

3

25

.005

8

30

.007

.18

50

.028

2

75

.004

6EN.

816

50

.I4Z

1927

65

.I5Z

243

60

.04

427

65

.034

375

60

.061

6/63 \ini8 \I55Z

93

3388

65

308

90

J62

65\

596

85

Z4

20

.004

METHOD

Add the various columns of items.
Figure the percentages by division or use of the
Comptometer Reciprocal Table.

DIVISION

In most of the percents it is apparent at a glance
that there will be only two figures in the answer, and

only the first three figures of the Divisor need be
used.

RECIPROCAL

If using the "Reciprocal Table," the same rule
will apply. It is, therefore, necessary to use only the
first three figures of the reciprocal.

Department Storea

"PURCHASE POSSIBLE" REPORT

Many department stores make up a "Weekly Purchase Possible" Report for the Manager or buyer of each
department.

The "Purchase Possible" for a department is usually an amount equal to the "Net Sales" of the previous
year's season, (6 mos.)

If the Inventory were less than an established basic minimum, the Purchase Power would be correspondingly
more, while, on the other hand, if the Inventory were greater than the Basic Minimum, the Purchase Power would
be that much less.

Again, — the Purchase Power is increased or decreased each week by the amount of sales greater or less than
the same period of the previous year.

METHOD

78750 Net Sales for last year's season, {6 mos.)
2500 Inventory under minimum
81 250 Purchase Possible for the Season stocked
7025 Total Purchases — Merchandise stocked 500
Invoices on File. . . .3750
Unfilled Orders. ...2775

7025

74225 Purchase Possible at End of 1st Week.

Department Storea

STATISTICAL DATA

A large amount of Statistical Data is usually
required.

COST OF SALES FORCE

A record is kept of the sales of each clerk in order
that a percentage of salary to sales may be deter-
mined weekly. This furnishes concrete data as to
the efficiency of clerks and is an aid in determining
and eliminating the inefficient clerks or in correcting
and improving the qualities desirable in the sales
person.
Example :

tSIZ He. IS4 1

p»n

YICLK
JAUJ

TO PA7C

LABOH

WtZK

Avce
7-

4-S

IS

TO

9

V

M

10

23

7-5

II

IS

to

a

4i

27

a

61

W

m

%■>

6

45

rt)

lis.

.03

4-1,'i

,i»

V

16

■»'

6.5

n

IS

50

IS

7f

f,4

13

.5^

70

^£

?<

.V

ZSJ

W

ES4.

7

^i

ozs

4K.

13

65

023

Add the Weeks Sales for each clerk
Add Sales to date
Figure % for SelUii£ Cost
Figure % for Avge. Selling Cost

COMPARATIVE LABOR REPORT

This is a weekly report showing by departments
the cost of the actual Selling I^bor and "Dead
Labor." The latter would be such as cleaning up
the department, rearrangement of store, etc.

The percentage of the Total Selling Cost to the
Sales is obtained for a comparison with previous

Labor and Sales takeo from Pa^ Roll and Salea Books

The sales for the Departments and against which
the above percent^es are figured are as follows:
Depts. 40 41 42

$332 $1943 $1577
Depts. 45 46 47

$2647 $2162 $204
% for a Prerious Tears is Copied
Figure % per Department for Current Week
Add the items of "Dead Labor," "Sales Labor"
and "Total Labor."

Figure Percentage on the Totals.

43

44

(442

S139

48

S3155

174

Department Stores

WEEKLY RECAP. OP CLERKS' SALES

Sales Distribution Sheets are made up in several ways. The following is a fair sample. It shows a distri-
bution of Cash and Charge Sales by Departments and clerks. The Cash and Charge Sales are on separate
lines, so that the total of each is obtained by cross-footing.

pm

JONES

THOMAS

ELLIS

PEFF

OTIS

T/\TM i

PEF'T. No.l5

TOTAL
CASH

TOTAL
CHARCCS

GRANP
TOTAL

m

'151

'/52

'f33

'154

'155

%

a5u

47

Z9

67

81

15

83

18

40

$

85

15917

CHC

15

65

16

34

3348

2360

113

67

Z7l

S4

A

CASH

d9

43

54

65

28

51

15

64

136

23

CHC

18

27

3

66

13

97

.23

70

65

62

203

85

5

CASH

Z7

SI

49

33

3/

50

24

75

133

19

CHC

IZ

75

14

78

654

36

07

169

26

6

CASH

34

71

42

60

25

72

24

75

35

78

165

56

CHC

15

U

21

5Z

12

50

21

60

16

40

8726

252

82

7

CASH

7&

6$

107

62

54

70

56

90

237

31

CHC

37

60

54

75

23

65

31

72

147

92

445

83

8

CASH

IZ7

69

/43

65

66

72

81

40

17469

62/35

CHC

^i

65

74

63

2S

65

—31

i2

7881

278

!§.

83361

TOTAL

5IZ

97

674

96

366

23

311

63

37642

1515

41

718

80

2244 21

METHOD

Cross-add the Cash Sales 159.17

Clear the machine and cross-add the Charge Sales 113 .67

Leave this in the machine and add to it the Total Cash Sales 159 . 17

272.84

Add the sales for each department, (vertical columns) .

Cross-add these totals and balance against the footing of "Grand Total" column.

Department Stores

175

FIGURING DEPARTMENT PERCENTAGES BY THE RECIPROCAL

AND WITH THE FIXED DECIMAL

The Salesmen's Analysis Sheet offers a good opportunity for use of the Reciprocal Table.
The percentage of profit has to be figured in each department, based on the Selling Price,
amount to 50 or more they are treated as $L00; under 50 cents disregarded.

When the cents

METHOD

In working up the above Analysis Sheet, you see at a glance that practically all of the Department Sales are
under $1,000.00, or within the limits of the Reciprocal Table. You can, therefore, use the Fixed Decimal method.

Hold the Reciprocal with the Decimal the same as shown on the Reciprocal Table and point off three places
to the left for the actual Decimal in the percents.
1st Per Cent: The Reciprocal for 136.0 is 7.353 to multiply 27.84.

Hold the 7.3 keys, (first finger of each hand) move to the left one place and multiply 27.84, moving to the right.

After multiplying the last figure, 4, shift the fingers to 53 in the next two columns on the right and work back
with same, = .205. (This is the simplest manner of using Split Multipliers.)
2nd Per Cent: The Reciprocal for 248 is 4.032.

Hold the Reciprocal over the Fixed Decimal, move to the left one place and multiply 52.73 = .213.

ANOTHER METHOD OF TAKING FIXED DECIMAL KEY POSITION

The Unit Place of the Key Factor always occupies the column belonging to the figure you are multiplying.

You can, therefore, go direct to the keys representing the first Multiplier Position.
Example: Reciprocal of 136 is 7.358 to be multiplied by 27.84.

In taking the first position on 7.3, 7 is the Unit Figure of the Key Factor, so take the key position directly
on that key in tiie S20 column and multiply toward the right.

Clothing Manufacturers

177

MANUFACTURERS OP CLOTHING, ETC

In the manufacturing clothing business, the Comp-
tometer is used extensively in the following depart-
ments :

BOOKKEEPING

Balancing Individual Accounts.

Proving Daily Postings.

Drawing off Trial Balance.

Miscellaneous footings and subtractions on all
books.

CASHIERS

Footings and Subtractions in proving accuracy of
Check Book Stubs, Cash Books, etc.

ACCOUNTING

Figuring all Outgoing Sales Invoices, as to exten-
sions and footings.

•Proving Incoming Invoices and Discounts on
Goods Purchased.

Proving Cash Sales, Tickets and Credit Memo's.

Proving all footings and extensions on Invoice
Books, Purchase Ledgers, Freight Accounts, Sales-
men's Records and Commissions.

STATISTICAL

On footings, figuring extensions and figuring
percentages found in the following :

Sales Reports — total Sales by classification —
Department and salesman.

Sales Cost Reports — by classification — Depart-
ment and salesman, giving percentages compared
with previous months, etc.

General Expense Reports by Departmental dis-
tribution.

Profit and Loss Statements — Gross and Net
from operations.

Various other Shop or Departmental Smnmaries
and Statistics.

PAYROLL

Figuring and checking all Payrolls.

In the manufacturing end, or shop payrolls, there
are three classes — Contract Work, Time Work and
Piece Work.

Many firms contract with other Houses to have
their Coats, Vests and Pants made at a flat rate per
garment. The firm does the cutting, furnishes all
findings and trimmings and sends them to the con-
tractor. It is then necessary to figure the number of
garments made during the week from their records
and multiply by the rate.

Firms operating their own shops pay the workers
a weekly salary with gradations for the different
classes of help. The Cutters' week is usually 48,
50 or 52 hours.

Each man is paid for the hours he works. Many
firms put both the hourly and weekly rate on the
time card, so that it requires only one multiplication.

Firms operating on a piece work basis keep a
record of the number of pieces turned in daily and
give the operator a ticket showing same. At the
end of the week, the Payroll is figured accumulatively
from the Inspector's book, — such as: —

14 pieces — $ . 15
21 " .17

19 " .24 etc.

The operators' tickets are turned in. The Comp-
tometer operator accumulates these extensions and
compares with the Inspectors' books.

Clothing Manufacturers

TRIMMING COST TICKET

Illustrated on the following page is a sample
Trimming Cost Ticket. You will note that each
item is figured separately and these results added
for Total Cost of Trimmings for the Coats, Vests
and Pants. This cost is divided by the number
made of each article, to ascertain the unit cost.

The calculations are:

49 Fractional Extensions
The Adding of 49 Items
3 Divisions.

This sheet was figured, complete, on the Comptom-
eter in 7 minutes. The old mental method would
take from one-half to three-quarters of an hour. .

If only the Total Cost of all the Trimming on the
Coats, etc., is required, the work can easily be
reduced one-half.

METHOD

Accumulate the extensions over the Fixed Dec-
imal, arriving at the Total Cost of the Coats, Pants,
etc., without writing down an intermediate result.

The latter method will eliminate the making of
1 14 figures on this sheet and also eliminates the add-
ing of the three columns of 49 items.

178

USES— CoatiBttMl

COST

Figuring all manufacturing costs by lots and single
garments.

Figuring weekly or monthly recapitulation of
costs, giving percentages as compared with last
month and year, etc.

Figuring costs of operation by departments.

There is a large amoimt of adding and detail
figuring in all manufacturing of cloth goods.

CUTTING TICKET

In a general way, the data is treated as follows,
the work being greatly facilitated by the aid of the
Comptometer.

A Cutting Ticket is made out by the Stock Man
for the Cutting Department. This contains data
as to —

Style of Suits,

Style of Goods,

Yards of Cloth Turned Over,

Number of Coats, Vests and Pants, and

Details as to Sizes.

The Cutter's time is noted on Cutting Ticket.
It is then turned over to the Trimmer.

Here a detailed account is kept of all the Trim-
ming used in making the garments.

Clothing Manufacturers

;»a^ff'^

W:

sS: <^

w*

IboBiu Cotl«i_

'^Zj-'S.

piuc^ vfywt scAKnfO.

..<r°

2^

3

Outiid* Buk

^

/isJ

* ^

•1^

WklMUniBf

^<

<•/

•>K

Cun>

R"^

^/

Ballud

^

1/

Silai*

l'*

-rf.

!</>

f«u

Fuckrt

!^

JS9^^

—

Zl.

/i.i

Binding

BottoDOuTuBinil'i

—

;»jii

Pock*t»

'

a

OS

OnrtaiD

rHMbFlj

MtcbiuBilk

'6^

ro

Skdn

.il

■ 'Ji

aU-Twirt

vj

-

Uutaiu* Cotton

BHtini. ■

("1

Spool Th«rf

fcf

^4

^■?

.X

*«-

Tip.

Oulluon

—

...
if

«*b

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Uwi

tbdi.,

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Book*

U

3. II f . paigaa «<c» Twnntprq

4 p.... «.,„.jrm...|| o-£2y -r^Jli,.?.*?... .»«. .«.«:#.. *«.....«/?.

180

Clothing Manufacturers

CLOTHING— Continued

Then a Recap, of all this data is made on a permanent Ledger Sheet, on which the unit cost of Cloth, Making,
Trimming and Cutting is figured and entered. This is kept for the final record of each suit, overcoat, etc.

RECAP. OP COST SHEET

Lot No.

Yds.

Article

No. Made

Style

Cloth

CoBt Cloth

Cost Each

Yds. Ea.

1000

39

Men's Coats

26

S. B. 3-Button

$2.33H

$91.00

$3.50

IH

1001

35

" Pants

28

Plain Pattern

ti

81.67

2.92

IH

1002

lOH

*• Vests

26

S. B. 5-Button

ii

23.92

.92

%

COST EACH

COATS

PANTS

VESTS

TOTALS

FINAL

Cloth $3.50

Making 2.50

Trimming .... 2.77
Cutting 15

$8.92

Cloth $2.92

Making 60

Trimming ... .38
Cutting 13

$4.03

Cloth $ .92

Making 60

Trimmmg . . . .1.04
Cutting 04

$2.60

$7.34

3.70

4.19

.32

$15.55 1

METHOD

Divide the total yardage for each of the three
articles by the number made — equals the yards each.

Multiply the yards by the price per yard. In this
case, it is easy to hold the yardage keys. Then,
multiply to the fourth place — equals the cost of the
cloth.

Divide the cost of cloth by the number made of
each article — equals the cost each.

Add the "item costs" of each article for the net
cost.

Cross-add for item cost per suit.

Add these cross-totals for final cost of suit.

Cotton Industry and Textile

181

CUSTOM GINNING TICKET

Qituudfar

OfO§$ Wt,

Tmn •• l3./^.C

^-a.^.

••

1

THE COTTON INDUSTRY
AT THE GINNING PLANT

The principal value of a Comptometer here is accuracy. The farmers bring in a load of cotton
and are paid for the seed or cotton at the time ; hence, the importance of positive accuracy.

In addition to the accuracy, the Comptometer saves considerable time and lightens the labor
very much.

METHOD 1

Add in the Gross 4800

Subtract out the Tare 3160

Net 1640

They allow 66%% of the net for the quantity of

seed

Multiply 1640 X. 6667

(and take the nearest \ = 1090 lbs.

multiple of 10 lbs.) . .

To find the extension at $24.00 per ton —

Divide the quantity by 2000 = . 545 ton

Or better, multiply the quantity by one
half the price and point off three places = $13 . 08

METHOD 2

With the larger Comptometer —

Add in the Gross on the right side of machine 4800
Subtract out the Tare 3160

1640
Leave this in the machine and multiply by .6667.

Use Keys 6666 at the left of amount in Register. (See page 39.)

Point off four places 1093

Lreave this in the machine and multiply by 12,

one-half of the rate per ton $13.08

As we are to treat this as 1090^ multiply only by the 109 ignor-
ing the 3y or subtract the 3 lbs., if preferred; it is immaterial.

BaU Boughi J^^ @ |

Li9f Oin'g $ B ^T$ ToUd $ ..J,,.fj!.^

Rdxae, per Cheek No._,^^^ ^ t,,..,/.,,!^,-^,--

OdtWPaid Caeh$,
Seei HauUd Away.

Bafe Hauled Awa$,

BaU LrfU Oumer'e RUk^Fih, JMmrakie {
Ordy Upon Return of Tkit Tiekei {

Charged $.

By,

• C TOOf i CO MIMPNIS tt4l

Prove by Re-Figuring

or

With the $13.08 in the machine, prove the extension by Negative Multiplication = 1090

Add one half of this amount to itself, or multiply it by 1.5, (Keys 14 from left of 1090) ... = 1635

Add the Tare = 3160

Equals the Gross within a few pounds, due to taking only multiples of 10 lbs. in the weights. . = 4795

Cotton Industry and Textile

OTHER WORK AT THE GIN

Figuring fanners' seed tickets, both cash and
charge ;

Making Daily Custom Gin Report for the Govern-
ment;

Making weekly Recap, of all Ginning, Purchases
and Sales;

Making monthly Product Report;

Balancing Daily Cash;

Also other general Bookkeeping work.

PRODUCT TICKET

Cotton seed meal is put up in 100 lb. sacks. The
price is by the ton, so one-twentieth of ton price gives
the price per sack.

Cotton seed hulls are priced by the ton and
chained by the weight in pounds.

No. 2129
James Eagle

Memphis, January 7, 1913.

Bought of

United States Cotton Oil Co.

3 sacks Cotton Seed Meal ® $27.00 ton $4.05
1820 lbs. Loose C. S. Hulls @ 9.50 ton 8.65

In figuring pounds by the price, hold the price
keys, divide the pounds by 2 mentally and, at the
same time, multiply by this result toward the right.

Cotton Industry and Textile

183

COTTON BROKERS
ACCOUNT SALES

A Cotton Broker may sell from one to a dozen or
more bales of Cotton for a client.

This requires —

Extending Quantities by Price
Extending and deducting Freight
Extending and deducting Storage
Extending and deducting Insurance
Extending and deducting Commission
Totaling weights and money

Example :

First extend the quantities by the prices individ-
ually and total. Leave this in the machine and
figure the commission, multiplying by "Three Factor
Method'', (p. 39). Add the charges. Clear the
machine. Add in the Gross Receipts; then deduct
the amount of charges.

Sales by GOODLETT & COMPANY of
For Account of '^7/^ ,v^ ^ c^ (e^.

3

H

M

^?Cuic^

Bales Cotton
Sold

M

«

2M^

"^"^JJ^

Ld.

iAA

J 6 I

CHARGES

reight
Drayage

Charges j Ijj

Storage Paid

Insurance
Commission 2^ 2%

Net Proceeds

Meiiiphid, Tennessee, Mav 10, 1912

uj:.

Q£.

is:.

3_t:l

^

Ihit^

Jl

;/

yxy7C

j¥'3

r

Cotton Industry and Textile

Example:

Ebneh & Co.,
Paris, France

To U. S. COTTON CO., Dr.

GROSS

TARE

NET

PRICE

48260

Freight 98c
cwt.

6 per cent

45364

6.22d. per lb.

282,164d.

23,647d.
258,517d.

27,144.28 fr.

METHOD

Find the net weight —
6% of Tare leaves 94% net.

94% of 48260

45364 X 6. 22d

48260 X49d. (3^ of rate in c)

= 45364 lb net
=282164d. gross
23647d. Frt.

Net Invoice .... 258517d.
258517d. X .105 (francs per d.) = 27144.28 Francs

To reduce pence to Francs —
25.20 Francs = 1 Pound Sterling, or 240d.
25.20-5-240 . . . =.105 Francs per Penny.

184

FOREIGN COTTON SHIPMENTS

The prices are almost universally quoted in
English Pence and range from 4 . 25d. to 8 . 75d.

Freight Rates will range from $0 . 25 to $2 . 00 per
Cwt.

Rate of Exchange on freight is almost universally

$4.80

Thus 480 cents=240 pence

2 cents = 1 penny.

An easy method of figuring freight is to divide the
rate m cents by 2, which gives the rate in pence.

Then, multiply the Cwt. by the rate in pence —

Or, multiply one-half of the poimds by the rate in
currency.

If using this latter method, hold the price keys on
left of keyboard ; divide the weight by 2 men-
tally, making each multiplication as you divide.

Cotton Industry and Textile '

TEXTILE MANUFACTURING

The principal departments in mills devoted to
weaving cloth are: —

1. Opening

2. Picking

3. Carding

4. Spixming

5. Spooling
Waiping

In these five departments, the
cotton is taken in its raw state,
cleaned, carded, spun into thread,
sized, dried and put on spools.

6. Weaving

7. Cloth*
Packing

8. Shipping.

The principal accounting departments, where the
Comptometer is invaluable, are:

* Bookkeeping,
'*' Cashier,

''^ Purchasing Depty
Invoice Dept,
Pajrroll Dept,
Cost Department.

♦ For detail see — "Bookkeeping," "Cashier," and "Purchasing
Department."

185

Each department is individualized. It is charged

with its —

Power Cost,

Heat Cost,

Labor Cost,

Material Cost,

Burden, etc.

as though each was an entirely separate and distinct
concern.

It is given credit for its entire production; — thus,
the net earning of each department is ascertained.

Daily reports are made by each department hea<i,
so that the exact condition of every order being put
through is known daily.

186

PURCHASE DEPARTMENT

The Incoming Invoices are varied and subject to
numerous discounts. The Fixed Decimal Method
and 10 or 12-column Comptometer is the ideal for
handling this work.

PERPETUAL INVENTORY OF RAW STOCK

Stock purchased is in bags or bales, in lots of 5 to
100 or more.

Stock Record. Consecutive lot numbers are
given each purchase and a record made on a Stock
Card or Book, as goods are purchased and received.
Each Stock Card is given credit when any of its
goods are used or transferred.

A Perpetual Inventory of finished goods is kept in
much the same order.

Coal Bills. The coal is usually delivered in loads.
A slip is made out showing the amount in pounds of
each load and these are added for totals, then re-
duced to Gross Tons and figured at the price per
ton.

Cotton Industry and Textile

INVOICE DEPARTMENT

The quantities in yards are usually large and many
fractions in quarters or eighths, while the prices may
be as low as thirty-seconds, — ^as:

14,503^ yds. @ Uj%c yd $2,057.72

23,248 '' " 123^gc " 2,840.62

2,340 '' " 9Mc" 222.30

8,648 '' "87c ''

Less 7% 6,997.10

25,006 lbs. @ 1734c lb 4,438.56

$16,556.30

These should be figured over the Fixed Decimal.
In proving, accumulate over the Fixed Decimal,
proving both the extensions and additions in the
same operation. This leaves no possibility of a
compensating error.

EXAMPLE3:

1 bale Ticking, 1765^ yds., @ 6^c. . . = $119.19

Damask the manufacturers figure to the eighth,
the wholesaler to the inch.

465^ yds. @ $3.75 = $174.84

2 yds. 25 inches @ $4.50 per yd.
Reduce the inches to decimal of a yard —

25 inches = . 6944
Multiply 2.6944 X4.50, over Fixed Deci-
mal = $12.13

The value of ''Comptometer Accuracy" cannot be
over-estimated on this work.

Cotton Industry and Textile

PAYROLLS

The Payrolls are nearly all Piece Work. The
majority of items contain fractions. The Comptom-
eter, with the Fixed Decimal Method, Is soon found
to be invaluable.

In the Opening, Packing, Carding, Spinning and
SpooUng Departments, the Payroll is largely based
upon the number of pounds handled.

A "Cut" is the same as a "bolt" of cloth. They
will range around 40 and 60 yards, in fractions of
yards, as— 49^, 58J^, 63Ji.

SAMPLES OF PAYROLL WORK

Hour Basis 52 5/6 Hours @ 12^c
60 hour week 47 " " 14c

Figured in Sixths 54 1/6 " " 16^0

$6.74
6.58
8.80

$22.12

Pound Basis

1342 lbs.
567 "

@ 29c cwt.
" 31c

$5.65

Make all extensions over the Fixed Decimal (p 14.)

In the Weaving, the Payroll is generally based on
the ''Cut," or yards.

Yard Basis

The Weavers will usually have been employed on
several different kinds of work, or cloth, at different
prices. There are many deductions for money,
suppUes or fines for poor work.

187

Example :

43J<yds. @ .0632
50 " " .0715

893^ '' " .0527

S11.03
Less 254c on 16 yds. —
Cash $2.00 2.44

$8.59
In figuring Payrolls, it is best to determine the
amount of deduction first — i. e.,
16 yds. @ 2^c+$2.00 = $2.44

Then, accumulate the Gross Wage = 1 1 . 03

and subtract out the pre-determined

amount 2.44

Equals the Net Wage $8.59

QUARTERLY REPORTS

This requires the accumulation and compiling of a
lot of data.

The report contains —

The value in dollars and cents and th^ yards of
each article made,

The value in dollars and cents and the weight of
raw cotton^

The value in dollars and cents and the cotton in
process.

The value in dollars and cents and the finished

goods.

The value in dollars and cents and the supplies.
The value in dollars and cents and the machinery

and plant, etc., etc.

Cotton Industry and Textile

DETERMINING THE COST PER YARD

The cloth, such as Duck, Muslin, Calico, Sheeting,
etc., are known by the niunber of pounds of cotton
to the yard.

Duck is referred to as 6, 8, 10 or 12 oz. Duck.

Cotton Sheeting is 3, 4 or 5 yards, — ^i. e., so many
yards to the pound.
Example :

9850 lbs. of Cotton is made up in 6 oz. Duck. The
cost in one department is .013465 per lb. What is
the cost per yard? Each yard of Duck weighs 6
ounces.

METHOD

6/16 or Ys of .013465 = Cost per yard.
Multiply .013465 bv 3 and divide by 8 = .0050494
Multiply .013465 by .375, (the decimal for
y^) =.0050494

AVERAGING GOODS

The mill requires a check on.each lot of goods, to
see that it Ls running the proper wei^t. Upon
finishing each bale or case of goods, it is weighed
and the weight divided by the number of yards in
the bale, to give the average weight per yard.

188

STATISTICAL

The Statistical Work in Textile Manufacturing is
voluminous and differs in each plant.
Some data required is —

The Cost of each job in each Department.

The Cost per pound in each Department

e. g.—

9850 lbs. of Cotton is started through for a certain
job.

The Total Cost of the job is determined in each
department, then divided by the total number of
pounds and carried out to the sixth or seventh
decimal for the cost per pound in the department.

Some other Statistical and Cost Work consists of :
Reduction of Yards to Pounds,

Reduction of Yards to Potmds,

Dozens to "
Yards to Dozen,
Percentage of Production in the various departments,

Computations of Electric Power from daily read-
ings of K. W. Hours, to flat rate of Horse Power per
year, etc..

Working up Average Dating on Sales.

Accuracy is the prime element in this work. Much
of it will run into five or more decimals.

it

n

t(

(<

Cotton Industry and Textile

189

TEXTILE

POUNDS, OUNCES AND DRAMS

Silk, either raw or on spools, is figured on the basis of 16 drams to the ounce, 16 ounces to the pound. The
rate is by the pound.

Example: 18 lbs. 7 oz. 8 dr. @ $4.10 per lb.

METHOD

Looking at the Table, at the converging point of the 8 dram and 7 oz. columns, it is seen that 7 oz. and 8
dr. equals .4688 of a pound.

Use the Fixed Decimal Method. Take the Key Position on $4.10 and multiply by 18.4688, i. e., moving to
the left one place for Tens Figure of quantity, multiply toward the right, equals 75.72.

The accompanying Decimal Table gives the decimals of a pound for any number of drams and ounces.

OUNCES AND DRAMS REDUCED TO DECIMAL OF A POUND I

Draat

OUNCES

DrM.

1 oz.

2oz.

3 oz.

4 oz.

5oz.

6oz.

7oz.

8 oz.

9oz.

10 oz.

11 oz.

12 oz.

13 oz.

14 oz.

IS-oz.

.0625

.125

.1875

.25

.3125.

.375

.4375

.5

.5625

.625

.6875

.75

.8125

.875

.9375

1

2

.0039

.0664

.1289

.1914

.2539

.3164

.3789

.4414

.5039

.5664

.6289

.6914

.7539

.8164

.8789

.9414

1

.0078

.0703

.1328

.1953

.2578

.3203

.3828

.4453

.5078

.5703

.6328

.6953

.7578

.8203

.8828

.9453

2

3

.0117

.0742

.1367

.1992

.2617

.3242

.3867

.4492

.5117

.5742

.6367

.6992

.7617

.8242

.8867

.9492

3

4

4

.0156

.0781

.1406

.2031

.2656

.3281

.3906

.4531

.5156

.5781

.6406

.7031

.7656

.8281

.8906

.9531

5

.0195

.0820

.1445

.2070

.2695

.3320

.3945

.4570

.5195

.5820

.6445

.7070

.7695

.8320

.8945

.9570

5

6

7

.0234

.0859

.1484

.2109

.2734

.3359

.3984

.4609

.5234

.5859

.6484

.7109

.7734

.8359

.8984

.9609

6

.0273

.0898

.1523

.2148

.2773

.3398

.4023

.4648

.5273

.5898

.6523

.7148

.7773

.8398

.9023

.9648

7

8
9

.0313

.0938

.1563

.2188

.2813

.3438

.4063

.4688

.5313

.5938

.6563

.7188

.7813

.8438

.9063

.9688

8

.0352

.0977

.1602

.2227

.2852

.3477

.4102

.4727

.5352

.5977

.6602

.7227

.7852

.8477

.9102

.9727

9

10

.0391

.1016

.1641

.2266

.2891

.3516

.4141

.4766

.5391

.6016

.6641

.7266

.7891

.8516

.9141

.9766

10

11

.0430

.1055

.1680

.2305

.2930

.3555

.4180

.4805

.5430

.6055

.6680

.7305

.7930

.8555

.9180

.9805

11

12

.0469

.1094

.1719

.2344

.2969

.3594

.4219

.4844

.5469

.6094

.6719

.7344

.7969

.8594

.9219

.9844

12

13

.0508

.1133

.1758

.2383

.3008

.3633

.4258

.4883

.5508

.6133

.6758

.7383

.8008

.8633

.9258

.9883

13

14

.0547

.1172

.1797

.2422

.3047

.3672

.4297

.4922

.5547

.6172

.6797

.7422

.8047

.8672

.9297

.9922

14

15

.0586

.1211

.1836

.2461

.3086

.3711

.4336

.4961

.5586

.6211

.6836

.7461

.8086

.8711

.9336

.9961

15

Cotton Industry and Textile

UNITED STATES KNITTING MILLS

Material and Labor Costs in Cents per Poand for Perioa of Fire Months

USUITS BT DIYSIOI

R«ralto br IV
l«f BMlprsMl

rirarw

imoant

Ontpat

OHtparFKRUid

OostUbor

Material

^0353.53
19042.85
25691 .33
21045.40

70663
101240
101240

41.54
18.81
25.38
29.79

41.52
18.82
25.39
29.79

Advertising

Selling

Labor

POWER DEPT.
Labor

273.65

68675

.40

.40

.40

Fuel

775.75
88.75
30.00

147.60
37.45

1.13
.13
.04
.22
.05

1.16
.13
.04
.22
.05

Oil

Water

Repairs

Sundries

P. DEPT. TOTAL

f 1079.55

1.57

.40

1.57

niTTDIQ DIPT.
Labor

$14572.53

70663

20.62

20 62

20.61

Needles

246 70

84.20

727.83

401.47

.35

.05

1.03

.57

.35

.05

1.03

.67

Oil

Repairs

Sundries

K. DEPT. TOTAL

S1410.20

2.00

20.62

2 00

DYEING DEPT.
Labor

$ 482.68

66794

.72

72

.72

Dye Stuff..'

3214.44

17 68

8.75

247.82

69.73

4.81
.03
.01
.37
.10

4.81
.03
.01
.37
.10

on

Water

Repairs

Sundries

D.DEPT. TOTAL

$ 3558.42

5.32

.72

5 32

shqedig dipt.

Labor

$ 948 00

92879

1 02

1.02

1.02

Oil...:

267.38

178.80

33.70

.29
.19
.04

.29

.19
.04

Repairs

Sundries

S. DEPT. TOTAL

$ 479.88

.52

1.02

.^2

BOARDnrO DEFT.
Labor

S 2296 40

68203

3.37

3.37

3.37

Press Boards

Form Boards

Repairs

127.60
38 80
15 51

.19

.06

02

.19
.06
.02

B. DEPT. TOTAL

$ 181.91

.27

3 37

.27

$ 1889.63

69041

2.74

2.74

2 74

FmSHnO DIPT.
Labor

Tags and Labels. .
Ink and Stamps. .

Paper Boxes

Repairs

2326.32
276.30

4532.80
360 00
125.23

3 37
.40

6.67
.52
.18

3.37
.40

6.57
.52
.18

Sundres

F. DEPT. TOTAL

$ 7620.65

11.04

2.74

11.04

SHIPFIia DIPT.
Labor

S 682.51

101240

.58

58

.58

Shookff

876.00
197.35

.87
.19

.86
.20

Paper and Twine .
Sundries

8. DEPT. TOTAL

$ 1073.35

1.06

.58

1.06

190

KNITTING MILLS

The following will illustrate some of the statisti-
cal work required in a Knitting Mill. In a general
way, it is significant of the class of work necessary
in every Textile factory.

The information wanted is : —

The General Expense Cost per Pound ;
The Labor Cost per Pound ;
Each Expense Cost per Pound ;
Total Departmental Expense per Pound ;
exclusive of labor.

MEIHOD

The first operation is to find the General Cost per pound.

Material Ck>8t $29353.53 + 70663 = 41.54c

Advertising Cost 19042.85 -s- 101240 = 18.81c
Selling Cost 25691.33 -f- 101240 » 25.38o

Note: Quotient .4154 1198 Remainder.
Prove the Division directly.
Clear the machine and multiply the Quotient-—
.4154 X 70663 (the Divisor) = $29353.4102

Add in the Remainder .1198

Equals the Dividend $29353.5300

A 10 or 12-column Comptometer should be used for this class of
work.

METHOD No. 2

Turn to the "Reciprocal Table" for the reciprocals of the three
highest figures of Divisors, (or work them out). The reciprocal for:

707
1012
687
668
929
682

s 14144
is 98814
s 14556
s 14970
s 10764
s 14663

690 is 14493
1012 is 98814
Hold the reciprocals for Key Factors, splitting so as to hold only
two or three keys at one time.

Multiply each amount by its corresponding "Reciprocal."

Amoimts

$29,353.53 X

19,042.85 X

25,691.33 X

21,045.45 X

Reciprocals

14144

98814

98814

14144

Quotient (by multiphcation)

$41.52

18.82

25.39

29.79

Continue in this manner for the entire statement.

Grain Brokers and Elevators

191

GRAIN BROKERS AND ELEVATORS

Grain Brokers, Elevators and Mills find the
Comptometer a wonderful aid in their figuring. The
information wanted requires the keeping of a num-
ber of books of record and the amounts are unusually
large; hence, accuracy is an invaluable feature.

Grain is usually purchased in carload lots. The
quantity is first entered in pounds, then the niunber
of bushels and remaining pounds is determined.

Prior to the use of the Comptometer, these results
have been obtained mentally or from a book which
gives the bushels and remaining pounds in various
quantities. It was subject, first, to errors in read-
ing the wrong results owing to the necessity for
picking them out from among hundreds of others.
Second, the process was comparatively slow.

The Comptometer produces all grain results in a
miTiimiim of time and with positive accuracy. It is
much easier to place the fingers on the large keys of
the Comptometer, depress them and read the results
than to even find a place in a book. The attention
is thus continually centered on the work.

USES

The general uses for the Comptometer and the
work which it performs in the most efficient manner
possible are —

BOOKKEEPING

Footing and balancing cash book

Proving daily postings

Balancing ledger accounts

Trial balance

Footing grain journal

Adding bushels and pounds

Reducing pounds into bushels

Figuring accounts of sale

Footing account sales

Proving purchase invoices

Footing purchase ledger

Footing ledger and cash book

Figuring dockage — ^gross and net bushels

in wheat, rye, flax, etc.
Extending elevator reports
Proving warehouse tickets
Figuring interest
Insurance

Proving branch reports
Proving elevator reports

Grain Brokers and Elevators

REDUCING POUNDS TO BUSHELS

Here the division is always two figures. Division
by the cipher method is very simple and rapid : —

Example :

86470 lbs. of Corn ; how many bushels?

Add the dividend 86470 in the machine, starting
in one coliunn from the left. Hold, with the Divi-
sor Keys, the small o key at the left, i. e., hold
small 055.

In each Divisor Position, merely depress these
keys until the Active Dividend becomes smaller
than the Divisor. If the answer is wanted in bush-
els and remaining pounds, stop when the last Active
Dividend of the quantity has been reduced. By
using this additional key, the Quotient is carried
one place further to the left and eliminates the
counting of the key depressions against the Chang-
ing Quotient.

86470--56=1544 bu.-<hels 6 pounds.

BOOKKEEPING

For the Bookkeeping Work see index.

ADDING BUSHELS AND POUNDS

In adding columns o'f bushels and pounds, the
best plan is —
Add the pounds first= 270

Reduce to bushels, i. e. —
Divide by 56# per bu.=

4 bu. 46 lbs.
Then add the bushels —

Equals 8670 46

CORN

Bu.

Lbs.

10fi7

40

9S4

SS

1032

4S

124H

;«

1562

aft

114S

3(1

1627

37

Grain Brokers and Elevators

19S

HAY

Hay is sold by the Net Ton or Hundredweight. The
saving for use in totaling the weights of the various bales and
below:

Comptometer is exceedingly convenient and time-
the extensions by either of the methods illustrated

Example :

3680;^ Clover Hay @ $18.00 $ 33.12

12240* Timothy Hay @ 17.50 107.10

9680* Oat Straw ' @ 9.25 44.77

$184.99

The "Tally" Sheet would show about as follows :

22 Bales Clo^r Hay

METHOD No. 1

Add the Tally Sheet.

Then clear and extend by the price. Hold the
price keys and divide the weight by 2, mentally,
while multiplying, i. e.,

2 3680
18X1840= $33.12

METHOD No. 2

Add the Tally Sheet.

Leave this weight in the machine and multiply,
('Three Factor*' Method), by one-half of the price,
(which is equivalent to reducing the tons to
pounds).

9 X 3680 = $33.12

194

Grain Brokers and Elevators

PROVING RECEIVED INVOICES

64,660 lbs. No. 2 Wheat, 1077 bu. 40 lbs. at 95Hc $1029.17

Less freight at 8^c per cwt 56.58

$ 972.59

METHOD

First, prove the number of bushels.

Multiply the number of bushels by the weight per bushel and
add in the pounds.

1077 X 60 + 40 = 64660
Extend the freight.

64660 X 8^ = S56.58
Extend the bushels and decimals of bushel by the price, reading
the decimal of a bushel from the Grain Decimal Table.

1077.667 X .955 = $1029.17
Deduct the freight extension 56.58

$ 972.59

METHOD No. 2

Arrives at the price direct without any reference to the number
of bushels.

Multiply the weight by the price from the left side of the key-
board, (starting in one column from the left.) This registers the
result in the proper place to continue with the division and carry
out decimally. 64660X .955 61750.3

Leave this result in the machine and divide by the weight per
bushel, 60 $1029.17

Freight :

Figure the freight item first, so that it is ready to deduct when the
amoimt of the invoice is calculated and in the machine.

GRAIN DECIMAL TABLE

This table shows the decimal of a bushel of any number of
pounds to the 3rd place.

Its use :

1264 bu. 24 lbs. of Corn at 65c.

The table shows that 24 lbs. equals .429.

Therefore multiply 1264.429 by 65 preferably over the Fixed
Decimal or from the left of keyboard= $821.88.

DECIMALS OF A BUSHEL |

1 WWt,

Babbi. Fmi.

Cora, Ry«

1

56 Ik. to l8llM.tokJ

TiMdv
4Slk.toB«.

Otto
»lk.toB«.

Mk.to

BadMl

Bwkcl

1

lb*.

DecM

Ik.

D«c.of

k.

Dm.«

In.

DM.0i

B«.

Ik.

1

.017

1

.018

1

.021

1

.022

1

.031

2

.033

2

.036

2

.042

2

.(M4

2

.063

3

.05

3

.054

3

.063

3

.067

3

.094

4

.067

4

.071

4

.083

4

.089

4
5

.125

6

.083

6

.089

5

.104

6

.111

.166

6

.1

6

.107

6

.126

6

.133

6

.188

7

.117

7

.125

7

.146

7

.156

7

.219

8

.133

8

.143

8

.167

8

.178

8

.25

10

9
10

.16

9

.161

9

.188

9

.2

9

,281
.313

.167

10

.179

10

.208

10

.222

10

.11

.183

11

.196

11

.229

11

.244

11

.344

12

.2

12

.214

12

.26

12

.267

12

.375

13

.217

13

.232

13

.271

13

.289

13

.406

14
15

.233

14

.25

14

292

14

.311

14
16

438

.26

15

.268

15

.313

15

.333

.469

16

.267

16

.286

16

.333

16

.356

16

.6

17

.283

17

.304

17

.354

17

.378

17

.531

18

.3

18

.321

18

.375

18

.4

18

.563

20

19
20

.317

19

.339

19

.396

10

.422

19
20

.594
.626

.333

20

.357

20

.417

20

.444

21

.36

21

.376

21

.438

21

.467

21

.656

22

.307

22

.393

22

.458

22

.489

22

.688

23

.383

23

.411

23

.479

23

.511

23

.719

24
26

.4

24

.429

24

.6

24

.633

24
26

.75

.417

25

.446

25

.521

25

.556

.781

26

.433

26

.464

26

.642

26

.578

26

.813

27

.45

27

.482

27

.563

27

.6

27

.844

28

.467

28

.5

28

.583

28

.622

28

.875

30

29
30

.483

29

.518

29

.604

29

.644

29
30

.906
.938

.6

30

.536

30

.625

30

.667

31

.617

31

.554

31

.646

31

.689

31

.909

32

.533

32

.571

32

.667

32

.711

33

.55

33

..589

33

.688

33

.733

34

.667

34

.607

34

.708

34

.756

36

.583

35

.625

35

.729

35

.778

36

.6

36

.643

36

.75

36

.8

37

.617

37

.661

37

.771

37

.822

38

.633

38

.679

38

.792

38

.844

40

39
40

.65

39

.696

39

.813

39

.867

.667

40

.714

40

.833

40

.889

41

.683

41

.732

41

.854

41

.911

42

.7

42

.76

42

.876

42

.933

43

.717

43

.768

43

.896

43

.956

44
45

.733

44
45

.786

44
45

.917

44

.978

.75

.804

.938

46

.767

46

.821

40

.958

47

.783

47

.839

47

.979

48

.8

48

.857

50

49
50

.817

49
50

.875

.833

.893

51

.85

51

.911

52

.867

52

.929

53

.883

53

.946

54
55

.9

64
66

.964

.917

.982

56

933

57

.96

58

.967

69

.983

Grain Brokers and Elevators

196

ACCOUNT SALE
FROM BROKER MAKING THE SALE

B. C. Christopher Grain Co.

In account with

A. C. COOPER & CO., Omaha, Neb.

ACCOUNT SALES RENDERED

CAR
NUMBER

y//^^

WEIGHT

^OOOO

BU.

/SOO

DESCRIP-
TION

RECEIVED

To yy^

^/j-^o '•'^

BU.

^ 06
7 30

So

I L^OSS'

PRICE

/lO

AMOUNT

"/(>0i?^^4'

EXPLANATION

The Consignee usually allows 5 days without interest but charges 6% for any extra time.

The shipper draws a draft on the consignee for the gross amount. It is attached to the Bill of Lading.

Settlement is made on the actual sales receipts.

The Comptometer operations are : —

Making the Extensions, Figuring the Freight,

Figuring the Commission, Deducting the Freight,

Figuring the Interest, Adding the Expense items and

Balancing.

196

Grain Brokers and Elevators

GRAIN BROKER'S INVOICE

The following is a good example of the Grain Broker's Invoice.

It shows the number of pounds in each car.
The number of bushels in each car.
The freight rate for each car.
The freight extension for each car.
The price.

The net extension for each car.

The totals of weight, bushels, freight and net extensions.
The interest on drafts paid on delivery of cars.

GRAIN INVOICE

MIDLAND ELEVATOR CO. KANSAS CITY, MO., July 7/10.

Account Purchase of Lincoln Grain Co., Lincoln, Neb.
Applied on purchase of 6/13 5M bu. Com @ 61 J^ Terms: K. C.

Date

Shea
Benedict
Goehner
Pickrell

Car

102484

34590

84896

66939

700-6/16

600^/20

820-6/18

610-6/22

2730

Init.

Q

CNW
NP

Grade

3N

2N
2N

2N

Grain

Com

285 95 0

POINT OF ORIGIN

Shea Siding via Endlcott, Neb.

Benedict

Goehner

PickreU

Pounds

71200
63500
88250
63000

Rate

955
1327
1147

995

Freight

6
8
0
6

8. 0
4. 2

1. 2

2. 6

0

7
2
9

Bushels

Price

3 1 6. 1 8

1
1
1
1

2
1
5
1

7
3
7
2

1
3
5
5

24
52
50
00

61J^

n

Track

5 10 6

141

Interest (.n
$700 for 4 da. $0.47 Insp. and Weigh'g
600 ** 3 " .30 Commission
820 " 14 " 1.91 Other Charges Interest
610 '* 6 " .61

$3.29

5
3

Net

Amount

7
6
8
6

1 3.93

1 3.10
6 7.95

2 9.19

2 8 2 4. 17

904

2 8 1 5. 13

See "Method" on following page.

Grain Brokers and Elevators

GRAIN— Continued

METHOD

Extend the pounds by freight

71200 X .0955 cwt. = 68.00 etc.
Reduce the pounds to bushels

71200 -i- 56 = 1271 bu. 24 lbs.
Multiply the bushels by price per bushel.
A good plan is to multiply from the left,
and read the decimal for the odd pounds
from table .615 X 1271.429 = 781.93

Deduct the freight 781.93 - 68.00 = 713.93

Complete the extensions in this manner and total
each column.
Then figure the Interest.

The consignee has paid the draft for the approx-
imate value of the grain several days before it is
delivered to him at destination. He chaises inter-
est for the lapsed time.

Interest on $700.00 for 4 days at 6%
" 600.00 " 3 " " "
" 820.00 " 14 " " "
" " 010.00 " 6 " " '

This class of Interest is best figured as follows:
Point off 3 places in principal gives the interest
for 6 days.
Use the Fixed Decimal.

Hold the key position on the principal and multi-
ply by the "multiple" of 6 day periods — i. e.
Hold . 7 X . 6667 (4 days is % or . 66% of 6 days)
. 6 X .5 (3 days is . 5 of 6 days)
.82 X 2.3333 (14day3i82J^or2.33i^of 6da.)
. 61 X 1 . (6 days is one period)

Interest $3.29
If the interest on each individual item is not re-
quired, accumulate to the total.

198

Grain Brokers and Elevators

GRAIN-COMMISSIONS

STOCK EXCHANGE TRANSACTIONS

Transactions on the Exchange are usually in lots
or multiples of five thousand. This is figured by-
moving the decimal point four places to the right,
which is the amount for 10,000 bushels, and divide
by two for 5,000, or add one-half for 15,000 or double
it for 20,000.

Example :

B. C. COOPER & CO.,

Account of Baldwin

Date

8/4

Amount
5M@91M=$4587.50
Com. 3^c. bu. 6.25
Tax .25
Profit 68.50

Sold 5M@93M=
$4662.50

$4662.50

$4662.50

The Comptometer can be used to excellent ad-
vantage on this work, as a relief, on the extensions
and in footing and balancing.

The Comptometer renders valuable service by
reason of the invariable accuracy of the results
obtained.

ELEVATORS

Grain Companies owning Elevators charge storage
as follows :
For first 15 days ^c. per bu. for Elevation charge.
Additional time l-30c. per bu. per day for Storage.

Example :
8645 bushels in Storage 28 days.

METHOD

First determine the net charge per bushel. Use
the Fixed Decimal in the eighth place.

Add in the charge for the first 15 days 0076

Multiply the Storage Rate per day by the remain-
ing days,—

13x .000333 (net charge per bu. accumulating)

011833.

Then multiply same by the number of bushels, —
8645X.011833 $102.30

Grtain Brokers and Elevators

199

DOCKAGE

A "Dockage*' for dirt is sometimes
figured on Wheat, Rye, Flax and Oats.

It will run from J^ lb. to 63^ lbs. to the
bushel.

The rate of Dockage is determined by
a test.

THE EASY COMPTOMETER WAY

The Dockage table herewith gives the
dockage in bushels, which represents the
dirt, and the net bushels per 1000 pounds
at the various rates of dockage.

Example :

74260* Wheat, 3* Dockage.
How many Net Bu. of Wheat?
How many Bu. Dockage?

Multiply the number of thousand
pounds by the net bushels per M. and by
the dockage.

74260x15.833=1175.76
74260X.8333=61.88

WHEAT

FLAX

RYE

Rata of
Dock.

Not Bo.
por 1,000 lb*.

DocltAfO

Roto of
Dock.

No/Bm.
por 1.000 lbs.

Dockoco

Role of
Dock.

Not Bo.
por 1.000 lU.

Dockoco

h

16.5277

.1388

4

17.7679

.0893

J

17.6977

.1594

1

16.3888

.2777

1

17.6786

.1786

1

17.5383

.3189

11

16.2500

.4166
.5555

14

17.5893

.2679

14

17.3788

.4783

2

16.1111

2

17.5000

.3571

2

17.2194

.6378

2h

15.9722

.6944
.8333

2i

17.4107

.4464

24

17.06

.7972

3

15.8333
15.6944
15.5555

3

17.3214
17.2321
17.1429
17.0536
16.9643
16.8750
16.7857

.5357

3

16.9005

.9566

3J

.9722

3i
4

.6250

3}

16.7411

1.1161

4

1.1111

.7143

'

16.5816

1.2755

4i

15.4166

1.2500

4J
5

.8036

5

15.2777

1.3888

.8929

5i

15.1388

1.5277

54

.9821

6

15.0000

1.6666

6

1.0714

6i

14.8611

1.8055

64

16.6964

1.1607

7

14.7222

1.9444

7

16.6071

1.2500

74

14.5833

2.0833

74
8

16.5179

1.3393

8

14.4444

2.2222

16.4286
16.3393
16.2500

1.4286
1.5179
1.6071
1.6964

84

14.3055

2.3611

84

9

14.1666

2.5000

9

94

14.0277

2.6388

94

16.1607

10

13.8888

2.7777

10

16.0714

1.7857
1.8750
1.9643
2.0536
2.1429

104

13.7500

2.9166

104
11

15.9821

11

13.6111

3.0555

15.8929
15.8036
15.7143
15.6250
15.5357

lU

13.4722

3.1944

114

12

13.3333
13.1944

3.3333

12
124

124

3.4722

2.2321
2.3214
2.4107
2.5000
2.5893

13

13.0555

3.6111

13

134

12.9166
12.'. 777

3.7500

134
14

144

15.4464
15.3571
15.2679
15.1786

14

3.8888

144

12.6388
12.5000

4.0277

15

4.1666

15

2.6786

•

200

Grain Brokers and Elevators

GRAIN AND COMMISSION

CEREAL AND FLOUR BILLING

The following illustrates some of* the ''Billing
Work" extensions found in Cereal Mfrs.' offices.

Example:

250 Bags (240 lbs. each) Rolled Oats at $3.40 per
bbl. of 180 lbs.

METHOD

A bag contains 240 pounds, while the basis for
price is 180 lbs.

The unit of weight per bag is therefore 133J^%
that of the price unit.

Use the Fixed Decimal.

Take this % as a constant factor.

Multiply the number of bags by the price and
this result by 1.3333.

3.40X250= $850.00

Leave the $850.00 in the machine and increase it

by 33H% thus—

Hold the key position on $850.00 directly over
itself.

Move to the right one place for the first decimal
.3 and multiply respectively .33333 times.

Answer $1133.33.

Example :

120 Bags of Oatmeal (112 lbs. each) at $2.30 for
280 lbs.

METHOD

The units of weight per bag and price are
constant; therefore divide the pounds per bag by

the pounds per unit of price to get one constant
factor.

112-^280= .4

Use the Fixed Decimal.

BagsXpriceX .4= amount of Invoice.

120X2.30=276.00

Now we want .4 of 276.00.

Leave $276.00 in the machine and multiply by 4
(from the left) and point off one place= 110.40.

Or-

Hold 276 for Key Position, multiply by 4 and
point off one place. (As 276 is in the Register
once, multiply it three times.)

Example :

150 sacks of Jute, 60;j^ each, @ $5.30 for 210 lbs.

60-h 210= .2857
and use this as a constant factor —

150X .2857x5.30

Use the Fixed Decimal for first extension. Three
factor multiplication for the second=$227.13.

Barley.
Example :

150 sacks Pot. Barley (98* per sack) at $2.20 cwt.
=$323.40.

100 sacks Pot. Barley (49# per sack) at $2.30 cwt.

= e$l 12.70.

Use 3 Factor Method with the foregoing.
Multiply the number of sacksXunit weight X price.

150X98X2.20=$323.40

100X49X2.30=$112.70

Crrain Brokers and Elevators

201

A CLAIM AGAINST THE RAILROAD

Claims against the Railroads are frequently owing method

to loss of grain through defective cars, and grain Add in the Comptometer the original

stolen. weight 80000*

Example : Subtract the amount received 77680

M. P. R. R. CO. 6-27-10 Equals Gross Loss 2420*

To M. and H. Co. Deduct J^th of 1% for "Invisible Loss'' 100

3/26— #124825 S. F. Bulk Rye. Leaves the Net Loss 2320*

Omaha to Louisville.

Reduce to bushels dividing by 56 equals . . 41 bu. 24

Omaha Wt 80000* y^^

Louisv Wt 77580 41 bu. 24 lbs. at 8l3^c,(Using Grain Table

~ITI7 for the decimal) equals $33 . 76

-^^ The freight having been paid on the

original weight, the freight on the loss

2320* or must be added to the claim.

41 bu. 24 lb. at 81 J/^c E. St. L 33 . 76 Figure the freight, 2320*, at 8c equals . . 1 . 86

Plus freight at 8c 1 .86

and add to grain loss $35 . 62

^^ • ^2 This 3^th of 1% Invisible Loss is claimed by the
The difference between the amount Railroad as a natural wastage which must be de-
shipped and that received is determined 2420* ducted before any claim is made.

Drugs and Chemicals

SOS

DRUGS AND CHEMICALS

The Drug and Chemical business requires a great
deal of adding every day.

We know the Comptometer is absolutely the most
efficient adding machine made.

The outbilling has an occasional extension that
needs to be figured. This, with the adding and
proving of all invoices, soon makes the Comptometer
indispensable on the Invoice Desk —

BOOEKEEPmG:

Monthly Statements.

Special Columns in Entry Books.

Proving Daily Postings.

Adding Salesmen's Expense Accounts.

Figuring, Footing and Proving PajrroUs.

Balancing Ledger Accounts.

Taking Ofif Trial Balance.

Figiuing Interest on Notes and Anticipations.

PURCHASE DEPARTMENT AND CASHIER:

Adding and Balancing Daily Cash Book.

Adding Daily Sales and Vouchers.

Adding Deposit Slips and Checks.

Proving Extensions and Additions on Purchase

Invoices, Freight Bills, etc.
Figuring Discounts, etc.
Footing Payrolls and Deposit Slips.

COUNTRY AND CITY ORDER DEPARTMENTS:

(Usually these desks or departments are entirely
separate) .

Extendihg quantities by Prices.

Adding the Items on Original Invoices (also on
Duplicate Invoices).

Proving Additions and Extensions by Accumulat-
ing.

COST DEPARTMENT:

Figuring General and Departmental Costs and
Profits.

Footing and Cross Footing.

Figuring Catalogue Prices to Make a Given Per-
centage of Profit.

INVENTORY:

Figuring and Footing Inventory of Stock,
(Handling Fractions, Both in Quantity and
Price, as easily as Whole Numbers.)

ANALYZING AND FORMULA WORK:

Figuring Quantities in Pounds, Ounces, Grains,

Drams, etc.
Figuring the Cost of same.
Adding Quantities, etc.

CITY AND COUNTRY DEPARTMENT ORDER
ROUTINE:

Orders are received and written on order blank

with copies for customers' invoice, dupUcate

invoice, and department use.
The order goes to the Stock Room to be filled.

Then —
The Price Clerk fills in the Prices.
The Bill Clerk copies and foots the customers'

invoice, and enters amount on both the original

and duplicate (with Comptometer).
The Duplicate goes to Comptometer Operator for

Accumulating and Footing.
This also proves against the Total on Original

Invoice.
The Operator should Extend .the Duplicate

accumulatively.

204

Drugs and Chemicals

BOOKKEEPING

See "Bookkeeping" for general data on the Bookkeeping Work.

EflBiciency in this Department must be given first thought.

Remember the extreme convenience of Comptometer operation. Reading the results directly after the key
is completed is a wonderful aid to the bookkeeper. He soon becomes much more efficient and adds to his Ability
to Produce.

The Comptometer Convenience, Placed Right Beside the Work, Lessens the Energy Expended, and Leaves
a Fresh and Unwearied Bookkeeper.

CITY AND COUNTRY ORDER DEPARTMENTS

INVOICING

The following is representative of an invoice in either department. They will range from a few items to
several sheets to an order:

John Jones, De.,

To CHICAGO DRUG & CHEMICAL CO.,

September 7th, 1912.

Quantity

Article

Price Unit

Gro. Ext.

Net Ext.

1 case
10*

2#
I doz.

4«
5*

Crayons
Boric Acid
S. Acid
Terraline
Methyl. Sal.
Nux Vom

.35 lb.

9.00 doz.

.65 lb.

.16H lb.

$ 9.50

1.35

.70

1.50

2.60

.83

$16.48

The Bill Clerk with the Comptometer at hand would use it to extend the last two items.

While they are easily figured mentally, it is very much easier to drop the fingers on the 65c keys and de-
press them 4 times. Again, to hold the .165 keys and depress 5 times without giving a thought.

The items will then be added.

For a Positive Proof, accumulate over the Fixed Decimal, adding in items that require no extensions and
multiplying the others.

This method soon develops efficiency, while the Accuracy alone makes the Comptometer invaluable.

Drugs and Chemicals

206

WHOLESALE DRUG HOUSES

The following is a representative Drug Invoice. You will see that about 10 to 30% of the items can employ
a Comptometer advantageously in extending.

iKmcB.-a.ci.ta.tii.Mi«..iMiB.<.Mui«ikfM«.f..nnfw*i«t.(aM«.. i.«kit*i.««.«.wta.wmMMMi.«.ii*>ry.faMji.B*trt«MMi»u moo

■.4(k.rM.MMa.ltM«'iftik .nnMralpUMaalpM^kf mwy.rlMI.aMat.ai. tut tm ■«Q«f 1. tmi m».«* *jI.w by Mf »M.t. Iu>r.«* fkwa.4 .An

OOOD

IMKN

SOLO TO

JERMS

MISS ELIA eCKCLKAMR

ST. LOUI&JIO.

«• «. kvnkr fawaaiM ikM Ik. Mat

m4 Dna* A*ii ■M.(^Mr«l k«rk.«, *\t-
iftaal«4 «r wM kr ■• andrr ..r iMi*l, w.

■wslai o» lb. rtt.4 ■■« »«vi ^'\. ]ua
ShH U. r nuMif 1 lit*. . Ilk (ktaM-
Miart *t Atrlraltar* u WoktMia.. DTO.
mmt wr kf» k«*9 «•«•■ •••I.I y* Ik

1/2

DOZ

I-C-FACE POVOrR WHITE 1415 2 00

1

00

1/2

DOZ

- • • FLESH • 2 00

1

00

1/2

OOZ

" BRUNETTE " 2 00

1 Ofi
5 00

LESS 20% CONTRACT .

60

2

40 2

40

1

CASE

SCHOOL CRAYONS STERLING 100 GR088

9

50

10

\

ACID BORIC PURE POWO MB CTN

13 1/2

1

55

10

ENGL CALOMEL 1 ' S MB

95

9

50

10

#

IODIDE POTASH GRAN 1'S MB

1 92

19

20

1

«

PERMANGANATE POT CRYSTAL SC CTN

25

2

#

SULPHURIC ACID USP GS8 MB INCL

35

70

2 1/2

azs

MORPHINC SULPH 1/8-S MB

3 00

7

5o

1/4

#

TR H0AN6UAN PD8C0 45

t

16

1/6

OOZ

TERRALINE

9 00

1

50

1/2

DOZ

ARNOLDS WRITING FLUID 1/2 PT

1 40

70

1/2

DOZ

- " PT

2 70

1

55

2

GRO

PILL BOXES 29

70

1

40

2

GRO

- #31

70

1

40

1

GRO

■ • ASST

70

2

CZS

CAFFEINE CITRATE OZS MB INCL

50

60

1/6

OOZ

GRAINS RX FILES 1M

8 40

1

40

1/2

OOZ

McNALLY MAPS OF TEXAS POCKET

1 60

80

t

TRUE WILLOW CHARCOAL RED DIAMOND

CTN

20

1

HYPOSULPHITE SODA GRAN UAP CTN MB

15

1

METHYL SALICYLATE C8B 8

65

1/*

OIL BERGAMOT CSB 6

5 00

1

25

'/2

" CLOVES B 6

i.«

71

1/2

* CASSIA CINNAMON USP BOTTLE 6

1

16

5

NUX VOMICA POWDERED BILK

16 1/2

85

1

OOZ

OOANS KIDNEY PILL

4

50

I

OOZ

MISSISSIPPI DIAR*CURE 2/-

2

00

1

OOZ

R&G RACE POWDER 7711 WHITE

1

80

1

OOZ

BICYCLE CARDS

1

80

1/2

OOZ

PACKER TAR SOAP

1 90

95

12

OOZ

BELL TOP THIN BLOWN SODA GLASSES

1 BBL

12

SO

OZ 1
CTS

BBL 52

6

74

10

1

80SS HOG CHOLERA MIXTURE POWD

06

Uz

65

1

OOZ

.LYONS TOOTH POWDER

1

85

1

ONLY

GENERAL CATALOGUE

8r"65

It will save a little time and considerable of the clerks' ^'gray
matter" and make for a greater degree of accuracy. The time
saved and the relief to the clerks in extending and adding is clearly
apparent to those familiar with Comptometers and will be to others
after a degree of proficiency has been acquired.

MINNEAPOLIS DRUG COMPANY

wholesalers
Drugs, Sundries and Cigars

Minneapolis, 11-1-12.

Yahr & Lange Drug Co . ,

Milwaukee, Wis.
Gentlemen:-

We are in receipt of yours of the 21st, inquiring
as to what class of work we do with the Conptoneters.

In reply, would say that we have three of then in
use at the present time, two in connection with the
extensions and footing of our country invoices and one
for our city business.

While it is true that an extension clerk in our
line can put down without computation probably 60 to 75%
of the extensions, nevertheless, on the balance where
computation is necessary, we find the Comptometer a
great saver.

The system we now employ gives us an excellent
check on our extensions and footings. The orders
after being prioed are handed to Compcometer Extensions
Clerk No. I who carries out the extensions on the col-
umns of the original order, putting in the footing
on each sheet. After the work is done in this manner,
the order is passed to Comptometer Clerk No. 2, who
places a slip over the end of the original order sheet
covering up the figures made by the first extender. She
then carries out the extensions in a column provided on
the slip and foots the same. The order and slip are then
turned over to our bill checker, who verifies the foot-
ings and extensions. In this way. we have a double check
on all country extensions, and we find the two girls
working with Comptometers can handle the business which
would have taken three, or possibly four, extension
clerks to handle under the old system, and we think we
are getting much better and more accurate results. We
have one young lady operator at the city desk, who takes
all the bills from the city pricer and extends and
foots them.

We were skeptical for a long time as to whether
this machine would work in our business, but we have

fiven it now a trial for nearly 18 months, and would not
hink of being without them.

Yours truly,
SAD:C. Minneapolis Drug Company.

206

Drugs and Chemicals

SOME ITEMS OF EXTENSIONS FOUND IN PURCHASE AND OUT INVOICES

BOILED AND LINSEED OIL ALCOHOL

1 uui T^ r\'i A^ci lu X ^o lu X <»i /^e i Grain alcohol and denatured alcohol are sold by

1 bbl. B. Oil 475 lbs., tare 63 lbs., at $1.05 a gal. .. „ j u i xu i ^.^ n r o^w

mi -i . i ^1 • 11 1 the gallon and barrel, the latter usually of 31V^

The oil weighs 73^ lbs. per gal. gallons.

1 X,. J METHOD 1 ^y y jg ^^ jg jg j^ $150.73

The usual method would be —

Gross weight 475 lbs. <>ther chemicals

Less the tare 63 lbs. Some chemicals are measured in ounces and

Net weight 412 lbs. drams. The prices per pound or ounce (16 drams

Net weight divided by 73^- to the ounce).

412 -^ 7H 54.93 gals. ^

METHOD 2 Example:

The shorter way is: 13 oz. 7 dr. at $1.45 lb.

Add the gross weight on Comptometer. . . 475 2 lbs. 7 oz. 14 dr. at 96c lb.

(on the three black columns of keys) 6 oz. 3 dr. at $1.75 oz.

Deduct the tare .__63 Read from the ounce and dram table the Decimal

412 of a lb. of any number of ounces and drams, or the

Add 1^ to this and point off one place. 137^ Decimal of an ounce for any number of drams.

54.93 gals, at $1.05 equals $57.68 METHOD

A good way to add the one-third is to hold the Use the Fixed Decimal,

net weight keys 412 directly over itself. Then move Hold the Price Keys, $1.45.

to the right one place and multiply by .333 respect- Move to tj^igirtijone place for the *et» figure of

ively, multiplying towards the right. the quantity.^^Vlultiply towards the right.

(The Reciprocal for 7^ is .133^) 1-45X .8398 (decimal of a lb.) = $1.22

Leaving the 412 in the machine, multiply by .96x2.4922 " " " = 2.39

.1333, i.e., holding the 412 keys directly over itself. 1-75X .3867 " '' '' = .68
It is already multiplied by 1, so move one place to
the right and multiply by 333 to the end of the key-
board and point ofif one more decimal.

The Comptometer figures the above in one con-
tinuous operation.

Drugs and Chemicals

SODA ASH

The Standard strength of Soda Ash is 68%, while
the price is based on 48%.

Example : —

Oro. Net

Quantity Test Deecr. Wt. Tare Wt. Prioe

6 Bbls. 68% Soda Ash 1938 120 1818 $1.35 cwt.

of 48% strength, $29.66

METHOD 1

Add the gross weight in the Comptometer on the right 1938

Deduct the Tare 120

Equals the actual net weight 1818

Multiply by 58% 58

Equals the net of strength 1054.44

Di^^de by 48 48 )

Equals equivalent at $1.35 cwt 2197

Value $29.66

As the Soda Ash is of greater strength than that
on which the price is based, it is obvious that the
scale weight represents a correspondingly greater
amount at the price stipulated, or that the price
for the 58% must be correspondingly higher.

58% divided by 48%equals 120.833%, the per cent
of the scaleweight which this higher test represents.

Use this as a constant factor.

METHOD 2

Multiply the net weight 1818

by the % 1.20833 equals '. . 2197

Multiply by the price per cwt 1.35

Equals the value $29.66

METHOD 3

If figuring a number of these bills at the same price.

Multiply this per cent by the price and establish a constant
factor, which needs only be multiplied by the scale weight to
give the correct results.
1.35X1.20833 equals 1.6312 as a constant factor.

Then
Net weight 1818 @ $1.6312 cwt. equals $29.66.

The 10 or 12 column Comptometers give the
better service on this work.

nor

ROSIN

Example :

615-lbs. Rosin at $8.05 per bbl. of 280-lbs.
equals $17.68.

METHOD

615x8.05 equals $4950.75, divided by 280 equals
$17.68.

If extending a number of invoices at the same
price, it is even better to get one constant factor
or price per lb., i. e.

8.05 divided by 280 equals .02875 per lb.
Hold the weight for multiplier keys.
Use the Fixed Decimal.
615X. 02875 equals $17.68.

GROSS TON

In the following problem the quantity is in
pounds, while the price is by the Gross Ton. A
percentage is deducted for Moisture Test.

6,847,250 lbs. less .002% Moisture Test at $5,928
per Gross Ton.

Less freight at .1187 cwt.

METHOD

First extend the Freight.

6,847,250X.1187 equals $8127.68.

Then multiply the quantity by the NET of
Moisture Test.

6,847,250x.998 equals 6,833,555 lbs. net.

Leave this net weight in the machine, and Divide
by 2240 equals 3050.694 Gross Tons.

3050.694 @ $5.928 $18,084.51

Multiply from the left. Use the
price for key factor and split.

Less Freight 8,127.68

Equals Net $ 9,956.83

208

Drugs and Chemicals

OUNCES AND DRAMS REDUCED TO DECIMALS OF A POUND

Example :

6 lbs. 11 ounces and 13 drams @ 34c per lb.

METHOD

Looking at the Table at the junction of 1 1 ounces and 13 drams, we find this quantity equals .7383 of a
pound. Therefore, hold, over the Fixed Decimal, 34 for Key Factor, and multiply, towards the right, 6.7383,
equals $2.291022.

OUNCES AND DRAMS REDUCED TO DECIMAL OF A POUND |

DrftBS

OUNCES

Dm*

1
2
3

4
5

1 oz.

2oz.

3oz.

4 oz.

5 oz.

6oz.

7oz.

8oz.

9oz.

10 oz.

11 OZ.

' 12 oz.

13 oz.

14 OZ.

15 oz.

.0625

.125

.1875

.25

.3125

.375

.4375

.5

.5625

.625

.6875

.75

.8125

.875

.9375

1

.0039

.0664

.1289

.1914

.2539

.3164

.3789

.4414

.5039

.5664

.6289

.6914

.7539

.8164

.8789

.9414

2

.0078

.0703

.1328

.1953

.2578

.3203

.3828

.4453

.5078

.5703

.6328

.6953

.7578

.8203

.8828

.9453

3

.0117

.0742

.1367

.1992

.2617

.3242

.3867

.4492

.5117

.5742

.6367

.6992

.7617

.8242

.8867

.9492

4

.0156

.0781

.1406

.2031

.2656

.3281

.3906

.4531

.5156

.5781

.6406

.7031

.7656

.8281

.8906

.9531

6
6

.0195

.0820

.1445

.2070

.2695

.3320

.3945

.4570

.5195

.5820

.6445

.7070

.7695

.8320

.8945

.9570

.0234

.0859

.1484

.2109

.2734

.3359

.3984

.4609

.5234

.5859

.6484

.7109

.7734

.8359

.8984

.9609

6

7
8
9

.0273

.0898

.1523

.2148

.2773

.3398

.4023

.4648

.5273

.5898

.6523

.7148

.7773

.8398

.9023

.9648

7

8

9

10

.0313

.0938

.1563

.2188

.2813

.3438

.4063

.4688

.5313

.5938

.6563

.7188

.7813

.8438

.9063

.9688

.0352

.0977

.1602

.2227

.2852

.3477

.4102

.4727

.5352

.5977

.6602

.7227

.7852

.8477

.9102

.9727

10

.0391

.1016

.1641

.2266

.2891

.3516

.4141

.4766

.5391

.6016

.6641

.7266

.7891

.8516

.9141

.9766

11

.0430

.1055

.1680

.2305

.2930

.3555

.4180

.4805

.5430

.6055

.6680

.7305

.7930

.8555

.9180

.9805

11

12

.0469

.1094

.1719

.2344

.2969

.3594

.4219

.4844

.5469

.6094

.6719

.7344

.7969

.8594

.9219

.9844

12

13
14

.0508

.1133

.1758

.2383

.3008

.3633

.4258

.4883

.5508

.6133

.6758

.7383

.8008

.8633

,9258

.9883

13

.0547

.1172

.1797

.2422

.3047

.3672

.4297

.4922

.5547

.6172

.6797

.7422

.8047

.8672

.9297

.9922

14

15

.0586

.1211

.1836

.2461

.3086

.3711

.4336

.4961

.5586

.6211

.6836

.7461

.8086

.8711

.9336

.9961

15

Drugs and Chemicals

209

FORMULA WORK

Determining : The Quantity of each Ingredient ;

The Grains in each Tablet;

The Number of specified Tablets that
can be made from a given quantity ;

The Cost Work, etc.

The Comptometer becomes a favorite wherever given
a thorough trial on this work.

Examples:
An order for 25,000 tablets; each to contain:

1 3/10 Grains of A

3 2/10 '' '' B

1/4 " " C

7/16 '' '' D

Wanted: Quantity of each Ingredient required for
the order.

METHOD

Use the Fixed Decimal; Multiply the grains in each
tablet by the number of tablets, i. e. —

1 3/10X25000 = 32500 Grains of A

3 2/10X25000 = 80000 '' " B

1 1/4 X25000 = 31250 '' '' C

7/16X25000=10937 " *' D

154687

Total

6 3/16

To Prove: Add the Unit Grains per Tablet, — equals
6 3/16. Multiply by 2500 equals 154687, proving against
the total of the separate ingredients.

Reduce Grains to Pounds:

45492 Grains equals how many Pounds? (7000 Grains
equals one Pound.)

Add 45492 in the Register. Divide by 7000, using
the cipher method. (See Index for ** Cipher Method
Division.) This delivers the quotient, 6 lbs., one place
to the left — with a remainder of 3492 grains.

Proceed directly to reduce this to ounces, i. e., divide
by 437.5. Read the entire answer in the Register — 6 lbs.
7 ozs. 429J^ grains.

Formula Work:

6500 tablets contain :

3 ounces 256 grains of A

2 " 137 " " B

380 " " C

How many grains of each per tablet?

Note the simple and speedy manner of producing the
results.

Reduce the ounces to grains, preferably over the Fixed
Decimal.

437J^X3 = 1312.5
Add the number of grains 256.

1568.5
Divide the grains by 6500 equals .2413 grains each of A.

Each ingredient is figured in the same manner:

.2413 A
. 1557 B
.0584 C

.4554

Prove each division. (See Index for ' ' Proving Division. ")
Or reduce all to grains over the Fixed Decimal.

Multiply the total ounces by the grains per ounce.

4373^X5 = 2187.5
Add the grains 256

137
380

and divide this total by 6500)2960.5

equals .4554
Proving against the total of the ingredients.

mo

Drugs and Chemicals

FIGURING FORMULA COST

The cost prices may be based on drams, grains, ounces or pounds.

Example :

2 oz. 11 dr. at 24J/^c oz.

256 gr. " 85c lb.

3 oz. 7 dr. '' 1.45 lb.

16 gr. '' l^c gr.

METHOD

Use the Fixed Decimal.
Hold the price keys.
Multiply towards the right.

Read the Decimals of a lb. from the Ounce and Dram Decimal Table.
First make extension on 256 gr: at 85c tb^ ^

256 X .85 equals -^ 217.60

Leave this in the machine and multiply by .0023*, reciprocal for 437 J^ .50

(3-factor multiplying page 39)

Clear the machine and add this result .50 in the Fixed Decimal Position.

Accumulate each of the other items over the Fixed Decimal, reading the Decimals of quantities from the
Decimal Table.

*The Reciprocal of 437J^ is .0022857. But the 4th decimal place is enough for this work.
An avoirdupois ounce contains 437}^ grains.

Electrical

gll

ELECTRICAL

Where and How Time is Saved by the Comptometer on Electrical Accounting Work

BOOKKEEPING DEPARTMENT

Adding and Balancing Daily Cash Book
Adding Daily Sales and Vouchers
Adding Deposit Slips and Checks
Adding Monthly Statements
Adding Special Columns in Entry Books
Proving Daily Postings
Adding Bill Journal
Adding Power Sales Journal
Adding Light Sales Journal
Adding Salesmen's Expense Accounts
Balancing Ledger Accounts
Taking off Trial Balance
Figuring Interest on Notes and Anticipations
Proving Customers' Discounts Deducted in Settle-
ment

BILUNG DEPARTMENT

Figuring all Extensions by Piece, Dozen, Gross or
Yard
Footing all Invoices
Proving all Extensions and Footings
Figuring Discounts
Figuring Tonnage, etc.
Extending and Subtracting Freight Rates
Sunmiarizing Sales

COST DEPARTMENT

Adding Time Slips per Departments and Jobs
Verifymg Extensions on Tune Slips
Adding Cost, Sales and Profit per Department
Verifying Extensions on Material Slips
Figiuing Percentages of all kinds
Figuring Averages
Prorating

Figuring Cost of Various Operations on each Piece
of Work
Making up catalogue prices

A comprehensive knowledge of costs can be obtained with the Comptometer
is paying for itself times over on this work alone in many offices.

TIME-KEEPING

Figuring and Verifying Time Cards

Adding Hours and Minutes

Extensions on Payrolls per Day, Hour, Piece,
Hundred, etc.

Totaling Payrolls

Figuring Averages and Rates per Hour

Adding Recapitulations

Finding Coin and Currency reqmred for each
Denomination.

STORE-ROOM

Figuring and Proving Daily Labor Requisitions
Figuring and Proving Daily Material Requisitions
Adding and Cross- Adding the Distribution
Extending and Adding Inventories
Figuring Unit Prices

STATISTICAL DEPARTMENT

Adding Kilowatt Hours

Figuring Percentages

Averaging Hours per Day of Light Consumed, etc.

SUPERINTENDENT'S OFFICE

Adding Load Records

Adding Purchase Slips

Figuring Average Loads

Figuring K. W. Hours

Figuring Averages per Hour

Additions of Public Service Commission Reports

Addition of Classified Service Consumptions, etc.

Figuring Payrolls

without increasing the expense of this service. The Comptometer

212

Electrical

ESTIMATES

The Comptometer will be found useful in figuring and proving the extensions and totals on
Estimate Sheets, covering material and labor for wiring and installing motors and similar work.
These estimates are about as follows :

ESTIMATE SHEET

Job for William James, 13 Main Street, City

BASEMENT

• .

Unit Cost

Material

Labor

12

No. 7 Outlets

$ .60

$ 7.20

$ 4.20

6

No. 01 Brackets

.15

.90

.35

2

No. 1218 S withes

1.50

3.00

1.25

1

No. 12 Base Switch

3.00

3.00

.65

22

Lights, Hylo

.32

7.04

.20

1

G. E. 12 H. P. Motor

165.00

165.00
Material $186.14
Labor 19.15

12.50
$19.15

$205.29 Total Ck)St |

METHOD 1

If each individual extension is required in the
above —

The labor is at a fixed price for each piece of work.
Extend the material and labor;
Add the material and labor columns and get the
total cost for the job;

Prove both material and labor totals by extend-
ing accumulatively.

METHOD 2

If only the total of each class is required —

Accumulate the material extensions and then
Accumulate the labor extensions.
Prove in the same manner.

If the estimate sheets contain a large number of
items, it is well to set down a total for each 15 or
20 items.

Electrical 213

SOME EVERY. DAY WORK IN THE ELECTRICAL LINES

BILUNG

175' 1' Conduit Black @ $21.00 C 21' 1 r of 6'' 4-ply Woven Belting @ .62 per ft.

60-10-10-10-5% $12.73 60-10-6% $ 4.65

8— JiH.P. 120 Volt Motor Starters® 6.00 ea. 175' H' Rubber Tubing @ .28

40-23^% 23.40 50-15% 20.83

167 Carbon Brushes @ 10.50 C 17.54

500' *14 D. B. R. C. Wire ® 22.30 M $25.48

50% 5.58

$59.25

Less 2% $58 06

Manufacturers have to figure efficiencies on Transformers at various loads. The Comptometer simplifies and reduces this work to a minimum.

HGURING TRANSFORMER EFFICIENCY

THE OLD WAY THE COMPTOMETER WAY

KM^Cisf cm.um co>.«ru« Kilo Corc Coppcr Full % yi

^SB — S $5 Capy. Loss Loss Load Load Load

^^/^/^-4o 2500 42 55 96.26 96.25 95.71

^^zyo.aif^.^,,M^^ METHOD FOR FULL LOAD EFFICIENCY

^ r~ ^44^^ '^ Add the Core Loss 42

snr^. *.% V Add the Copper Loss 65

'^-y ^g Add the Kilo Cap^ 2500

'^% '"^ 2597

^^y-«#-oo-/^y3r Divide this total into the Kilo Capacity

TyVjTy /Mfs-o if4.i-r~%jL^ =The FuU Load Efficiency 96.26 <jj

JriVt FOR % LOAD EFFICIENCY

j^ff^. Square the Efficiency —

'^7^^ Ji = .75X.75= 5625

^ *^** Accumulate the following, using the Fixed Decimal:

Add in the Core Loss 42

/y_ Z-^-euJj Multiply Copper IjOss by the Square of the Efficiency, 56 X .5625

, ,^ == Multiply the Kilo Cap'y by the Efficiencv, i. e., 2500X.75

rr t\ ., 1947.9375

^s . y- ^. Divide this accumulated result into three-quarters of the

if'V TJTTJs Kilo Cap'y 2500X .75 1875

TtV n.Lj.zrcoa^^/ 1875^1948= 96.25%

-^VA' FOR H LOAD EFFICIENCY

_ s^ 4530 Sc^uare H = /4i or •25 and proceed on same principle as for % load,

/^s- OX) fijjs. 1- ®» Accumulate,— Core Loss, Copper Loss by Square of Effi-

-'Ttio ciency, Kilo Cap'y by Efficiency 1305.75

-^-^-^ 12504-1306 95.71%

The above method of figuring involves the setting down of all The results direct from the original data — ^prove them with abso-

these figures and takes anywhere from 1}^ to 3 minutes to get the two lute accuracy, in less time than it takes to figure them once the old

results. way — all without setting down a single figure except the answers.

2U

Electrical

MONTHLY SUMMARY— ELECTRIC LIGHT COMPANIES

Electric Light Companies work up a monthly summary of output, losses, consumption, coal
consumption, etc.

They want the percentage of every item of loss and consumption to each of the basic factors —

A — Total Electricity Generated.
B — Station Output.
Example : C — Total Electricity Sold.

SUMMARY OF OUTPUT, LOSSES, ETC.

*'A'' Total Generated

Commercial Output

Arc Output

^'B'' Station Output

Station Loss

Loss — Accounted for

Loss — ^Unaccounted for

Loss — Exitation

Loss — Syn. Motor Set

Loss— Transformer

Loss — Meter

Loss — Unaccounted for Line.

Office Lighting

Office Elevator

Sign, Talking

Sign, Office

Machine Shop

Ashes Elevator

Automobiles

Used by Employees

Total

Losses on Comm. Ckts

Total used by Company and Empl. and Losses
"C' Total Sold

K. W. H.

% of "A"

% of "B"

% of "C"

442160

320076

72.4

83.9

99.1

61640

13.9

16.1

19.1

381716

86.3

60444

13.7

15.8

18.7

40560

9.2

10.6

12.6

19884

4.5

5.3

6.1

26190

5.9

6.9

8.1

14370

3.2

3.8

4.5

19647

4.4

5.1

6.1

9063

2.0

2.4

2.8

19329

4.4

5.1

6.0

3181

.72

.83

1.0

305

.07

.08

.09

92

.02

.02

.03

456

.10

.12

.14

4444

1.01

1.16

1.37

95

.02

.03

.03

1307

.30

.34

.40

936

.21

.25

.29

10816

2.45

2.83

3.35

48039

10.9
13.3

12.6
15.4

14.9

58855

18.2

322861

73.

84.6

NOTE : — ^For convenience, business houses generally employ the decimal point in percentages two places
to the right of its true decimal value.

Electrical

METHOD 1

Divide every item by Basic Quantities "A," "B"
and "C" to determine the percentage relation of
each of these items to the Basic Factors, i. e.,

Put one of the Dividends of the highest denomina-
tion in the machine from the left.

Turn down the original decimal in the Dividend,
and hereafter put all Dividends in with the same
decimal position.

Turn down the decimal pointer as it will be in the
result, i. e., there being six whole places in the
Divisor 442160, the decimal in the result will be six
places to the left of the original decimal. There
are only three places required in the per cents, so
turn down another decimal pointer at the right
of the third answer place.

The first Divisor is 442160, but as only three
places are required in the answer, use only the first
four places of the Divisor, as 4 4 2 2.

Divide until you have produced the third Quotient
Figure; answer .723 and remainder 3654.

The remainder being more than one half the
Divisor, jot down the first per cent as 72.4

gl6

TO PROVE THE DIVISION

Jot down the Quotient Figures and Remainder,
723-3654;
Clear the machine;
Multiply the Quotient by the Divisor,

-723X4422 = 3197106;

Add in the remainder 3654

Equals the origmal Dividend . . . 3200760

Or

When the division is completed and the Register
shows — w

723 3654

Subtract out the Quotient 723 ;

Multiply the Quotient by the Divisor, directly
over the Remainder, i. e., taking the Key Position
on 723 directly over the Remainder 723 X 4422

3654

Add the next Dividend in the machine with the
Unit Figure in the same column as before. This
leaves the decimal at the same place and assures you
of reading the correct per cent without pointing off
each time.

Divide by 4422. Stop when you have produced
the Third Quotient Figurei 139. The Remainder,
1742, being less than one half the Divisor, jot down
this per cent as 13.9%.

To prove, subtract out the 139.

Take the Key Position on the Quotient, 139, over

the right end of Remainder 139

1742
and multiply by 4422, multiplying toward the left =
the Dividend, 61640.

Continue in this manner until each per cent has
been determined.

me

METHOD 2
SHORTER THAN METHOD 1

As there are a number of divisions required with
each Divisor, it is better to find the Reciprocal of
each. (See Index for "Reciprocal Work.")

Divide 442160 into 1 =22616+ as 2262,
381716 " 1=26197+ " 262,
322861 " 1=30975+ " 3097

ti

n

Multiply each item by these Reciprocals for their
respective per cents. Use only the first four places
of the Reciprocal.

Multiply from the left of the Keyboard.

Prove each per cent by multiplying back neg-
atively. (See Index for * 'Proving Multiplication
By Negative Method.'')

320076x2262=72.4%+

Or,

Fix the decimal when multipljdng the Reciprocal
by the largest Dividend and then multiply the other
Dividends with the corresponding denominations in
the same columns. This will leave all the decimals
in the same place and eUminates pointing off for
each per cent.

61640X2262 = 13.9%+

Electrical

COAL CONSUMPTION

Total Amount of Coal Burned . . 1,681,400 lbs.

1st. Find the Total Cost of Coal @ $2.55 Gross
Ton.

1,681,400x2.55

=$1914.09

2240

2nd. Find the pounds of Coal used per K. W.
Hour generated.

l,681,4001bs.-^442,160 K.W. H. generated =3.80 lbs.

Per Station Output,
l,681,4001bs.^381,716 =4.41 "

Per Total Sold,
l,681,4001bs.H-322,861 =5.21 "

Use only the first four figiu*es of each Divisor.

Or better,

Multiply the Total Pounds of Coal by the Recip-
rocals previously determined.

1,681,400 X 2262 =3.80
X 262=4.41
X3097=5.21

3rd. Find the Cost of Coal per K. W. Hour for
each of above items.

The Cost of 1 lb. is |^ or .001138

2240

K. W.H. Generated cost 3.8 X . 001 138 = . 0043

Station Output Cost 4.4 X . 001 138 = . 0050

n

Total Sold

" 5. 21 X. 001138 = .0059

FUEL RECORD

Electric and Gas Lighting and Power Plants keep
a Daily Fuel Record.

From this data of Coal Consumption and that of
the Product, they work up an analytical and com-
parative statement.

There is considerable Comptometer work in gather-
ing the data for the Fuel Record, such as:

Adding Quantities of Coal Unloaded,
" " " " Consumed,

" to and Deducting from Coal
in Bunkers,
to determine quantity on hand, etc.

On the Daily Fuel Record is :

The Cross-Adding of Quantities in each

Team of Units,
The Cross-Adding of Quantities in all

Units for the Total of Each Item.

Dividing to obtam such information, as,

The Pounds of Coal per K. W. H. for the day, Th« above illustrates in a general way the data

" *< " " " " « " year usually required in this record.

to date.
The Percent of Ash in the Coal,

" Pounds of Ash per K. W. H.

218

Electrical

POWER FACTOR RESULTS

Some Electric Companies charge only for the kilo-
watt hours used and grade the rates according to the
current used and subject to special discounts, as

53 Kilowatt Hours @ 12c
105 " '' @ 7c
216 " " @ 6c

$26.67

In fixing the monthly charges to consumers of
electric ciurent, the service meters register continu-
ously the amount of current consumed, while the
M. D. meters register the Maximum Demand, or
ciurent peak.

The consumption varies. It may be 7 kilowatts
today and 8 . 9 K. W. tomorrow. The maximum de-
mand, or requirement, at any time represents the
amount which the Power Company must be ready
to fiwnish at all times. They, therefore, make a flat
charge for such service. In the example shown, the
highest demand during the month was 8 . 9 K. W. and
the fixed charge is $3.00 per month per K.W.
Then, an additional charge is made of 5c per K.W.
Hour, subject to discounts.

Electric Power Companies in the West have prob-
lems like the following :

(3.00 X8.9)+ (2955 KWHx5c) = 174.45

Less 21% = 137.816

Less 20% on all over $100.00,

and less $5.00 = 125.25

The Comptometer is extremely efficient on this
work and is very easy to learn. We give two meth-
ods of getting the results wanted.

The first entails one canceling of the machine.

The second arrives at the result without clearing
and is preferable where there is considerable of this
work.

1ST METHOD

Accumulate with decimal between the two white
and three black keys — 3.00 X 8.9

2955 KWHX .05

174.45

Leave this in the machine and multiply by
the net of the discount 79 — (keys of 78
from left of amount. See p. 39) and point
off two more places 137 .8155

Clear the machine.

20% discount on 37.815 equals 80% net;
therefore, multiply 37.815 by 80%
(37.815X80) = 30.25

Add in the 100 100.00

130.25
Subtract out the 5.00

125.25

Or,

After taking off the first discount
and the Register shows 137 . 8155

Multiply 80% by 37.8155 over the
present decimal, i. e., take Key
position on .8 (over the 8 in Reg-
ister). Move one place to the
left. There multiply three
times, continuing toward the
right, by 7 8 1 5, respectively. . 168.067

Subtract out 37.815+5.00 42.815=125.252

Live Stock Commission Brokers

LIVE STOCK COMMISSION BROKERS

Live Stock Brokers have splendid use for the
Comptometer.

As a rule, figuring Scale Tickets, making out
Account Sales, Drafts, etc., has to be done in a
hurried manner. The Comptometer thus becomes
of exceptional assistance in producing quick and
accurate results.
The principal uses are:

Figiuiog and Proving Scale Tickets.
" Invoices.

" Account Sales and Making Deduc-
tions.
Prorating Freight Charges, etc.
Totaling Ledger.

" Draft or Check Register.
Proving Daily Postings.
Taking Trial Balances, etc.

UVE STOCK COMMISSION ROUTINE

1st. Railroad Company delivers cars of Live Stock
to Stock Yards Companies' transfer,

2nd. Stock Yards Co. distributes throughout yards
to the pens of Commission Companies, to
whom it is consigned.

3rd. Commission firms give Stock Yards Co. re-
ceipt for delivery.

4th. Commission firms sell to packers or individuals.

6th. The stock is fed and watered.

6th. Weighed by the Stock Yards Co.

7tb. Stock Yards Co. issue weight ticket to Com-
mission firms.

8th. Commission Companies figure these tickets on
Comptometers, placing the amount on the
back of the ticket.

Prove by multiplying negatively or refiguring.
Make out invoice for the purchaser.
Invoice proven on the Comptometer.
Make out Account of Sales for shipper.
This latter gives the number of head in the ship-
ment, price sold at and amount received.
/ yardage chaise

Deductions: te

' commission
This is done on Comptometer and draft for the
balance is sent the shipper.

220

Live Stock Commission Brokers

Scale Tickets are made out in duplicate by the
Weigh Master at the Yards. They show the num-
ber of head and the weight in pounds. They are
turned over to the Commission Agent who has sold
the stock. He prices same, figures the extensions
and makes out a sales invoice for the buyer. The
carbon copy of the Scale Ticket is attached to the

sales invoice and the original retained for his own
records.

FIGURING AND PROVING SCALE TICKETS

Prior to the introduction of the Comptometer
Method, the custom of the Live Stock Broker had
been to figure the extensions, making any deductions,
etc., on the back of the Scale Ticket. Another per-
son checked over the same pencil figures, or, in some
cases, refigured independently and compared the
answer.

The following is a typical

SCALE TICKET

ft4
<

Q

MHM STOCK TMN CO. OF OMMA (Umilad)

SOUTK.OMAHA, Nebraska. no

From \J!^>^^^

To . -^^A<^^^<ifiA>L.x^

Qattle Y......Z.H'L ? 0 fbs

Shee.

tbs.

Taken Fiu>m

Yakded in I

BLOCK

PBN

BLOCK

PEN

HH

|i-

191

Scale No JO /M-^^

COMPTOMETER METHOD No. 1

The weight is multiplied by the price and the amount jotted down on the face of the Scale Ticket.
The machine is cleared and same extension re-figured and, the answers corresponding, the amount is check-
marked on tiie Scale Ticket.

COMPTOMETER METHOD No. 2

Multiply the weight by the price and jot the amount on Scale Ticket.

Leave this amount in the machine and multiply the weight by the price negatively equals the original weight,
thus proving the original answer.

Live Stock Commission Brokers

LIVE STOCK COMMISSION

Several owners will combine in Bhipping a car of
live stock to a Broker. The Broker receiving and
selling it must divide the freight proportionate to
the net weight for each owner.

PRORATING FREIGHT CHARGES

Example:

12320* Cattle Freight $87.56

Jones
Smith
Brown

28840#
1300#

42460#
Total net weight, 42460 lbs.
Total amount of Freight, $87.56.
Determine the rate of freight per cwt.
42460 divided into S87.56 equals $.2062 cwt.
This rate multiplied by the net weight received
from each owner equals his portion of the freight.
.2062x123.20 $25.41 Jones

X288.40 59.47 Smith

X 13.00 2.68 Brown

$87.56

METHOD

1st. Add the weight.

2nd. Divide the weight into the amount of
freight to determine the rate per cwt.

3rd. Extend the quantity for each owner by the
rate per cwt.

- 4th. Add the amount and prove against the
total freight.
This work requires :

Adding

Multiplying

Dividing

Live Stock Commission Brokers

UVE STOCK COMMISSION INVOICE

ACCOUNT SALES

THUET BROS & MELAbY

LIVE STOCK COMMISSION MERCHANTS

south OnBlH CHICAGO South Si Plul

^ South Ontuh* Nrt, /-i^-/2
Wlitt TYt V^' -^fjU-t^

"■*,r

'.r^_.

"""'

iriro

'"

jaa

Tif'iii

."l"'.

/*

The extensions are made by multiplying the
weight by the price and proven by re-multiplying or
multiplying negatively. Where several lota or
purchases are involved, it is better to make the proof
by accumulative multiplication.

METHOD

1st: Extend each weight by its respective sale
price;

2d: Add the extensions for gross amount;

3d : Add the number of pounds of Hay and add the
weights;

4th: Extend the Freight-and Commission items;

5th: Add the expense items, such as Yardage,
Hay, Commission, etc., and deduct from the gross
amount, which gives the net proceeds, or amount of
remittance to shipper.

niUfT BRO5. & MBADY

Live Stock Commissioii Merchants

»

-

-

-m^

=.-S»

„ —

-^yw^

25*a*U

...i3T

m: "

'\m

. 11 ; 1 1 |.,LLJ.I4. 1

—

__

_

. .11 e __ . .. _

-

=

iNil mfflHgg

This is all work that needs to be done promptly
and with positive accuracy. Hie satisfaction de-
rived from the accuracy viewpoint alone makes the
Comptometer a good investment for any Live Stock
Commission Merchant.

Com m issio n Brokers

ess

PROVISION BROKERS

COMMISSION ACCOUNTS

The Commission Merchant dealing in provisions
receives goods on consignment.

When the Goods are Sold —

There are charges, such as Freight, Storage,
Drainage, Insurance and Conmiission to be deducted
in settlement.

The following is a fair illustration of an

ACCOUNT SALES REGISTER

SALI
NO.

DU.

1

J2

Jl

/«e

n

2k

li

^

3<

iD.

2£

2fi

ko

£&

2£.

ao

75-

11

KKEir.HT
CIt

I

M

Si.

i£

iJ£

liL

t±

U

tL

21

snoie \CE

CIt

i/£

Lit

llj>.

Lla.

jl

lis.

is

li.

lu.

DKXYAGE
CR.

iL

7L

in

IkSL.

lt£.

1

i£

ItSL

2£

INS.
CR.

COM.
CR.

ii /

n.

i2.

J.

1.6

2L

1

M

REMIT
CK.

ii

£L

kl

tl

kl

LSSL

ii

J2

16

1l

Hjl

Jd

fl

1

il

^3

££

2^^

3l^£

JIJ2.

£L

Commission 3>^%

The Conmiission must be figured, all of the ex-
penses added and deducted from the amount of the
sale, and each item proven.

METHOD No. 1

Figure the Commission: $37.60 X. 035 $ 1.32

Add the various expenses 4.67

Clear the machine and add in the gross

amount of sale 37.60

Deduct the expenses 4.67

S32.93

METHOD No. 2

With a ten or twelve-column Comptometer
figure the Commission on the left of the
machine % 1.32

Add all expense items on right of machine . . 4.67

Deduct the Gross Sales negatively, then de-
press, twice, the negative kejrs of amount
showing in Register (small 6706 holding
back the cut-oflf at the left). This records
the actual difference S32.93

Leaving this amount in the Register, add
each item of expense for proof: 1.32

.25

.95

1.15

This gives the amount of Gross Sale and an 1.00

absolute proof. $37.60

224^

Packing Houses

PACKING HOUSES

The following constitutes the general items of
work in the Packing House Offices on which Comp-
tometers are employed.

In many offices, various items 'of work will be
found in departments other than those specified.

The volume of Comptometer work is great and
cannot even be approximated through tWs list of
uses.

BOOKKEEPING:

Proving Daily Postings.

Balancing Ledger Accounts.

Taking Off Trial Balances.

Adding Statements.

Adding Special Records.

Adding Salesmen's Expense Accounts, etc.

Figuring interest on notes and anticipations.

CASHIER AND PURCHASE DEPARTMENTS:

Adding and Balancing Daily Cash.

Balancing Remittance Sheets against Checks

Adding Deposit Slips

Adding Loose Checks.

Distribution of Cash.

Proving Extensions and Footings on Purchase

Invoices.
Figuring Interest on Notes and Anticipations.
Proving Live Stock Scale Tickets.
Figuring Average Weights.

TRANSPORTATION:

Figuring and Proving Freight on Shipments and

Receipts.
Pro-rating Freight Charges, etc.
Figuring Total Tonnage.
Figuring Average Rates per Cwt.

BEEF, TESTING AND STATISTICAL DEPART-
MENTS:

Figuring Percentages.

Figuring Average Costs.

Pro-rating.

Figuring Beef Margins and Actuary Reports.

Figuring Extensions and Footings on Depart-
mental Transfers.

Figuring Distribution.

General Adding and Extensions on all Reports,
etc.

BILLING DEPARTMENT:

Figuring all Extensions by Pound, Piece, Dozen,
Gross, etc., on House Sheets, Invoices, and
Account Sales.

Deducting the Tare.

Footing Invoices.

Figuring and Proving Average Prices.

Proving all Extensions and Footings, accumulat-
ing where practicable.

SALES DEPARTMENT:

Proving Extensions and Footings on Branch

House Reports.
Totaling and Proving Recap. Sheets.
Balancing Salesmen's Route Reports, Distribu-*

tion of Sales per Salesman, Department and

Territory.
Adding Daily Sales for Departments and Branches

GENERAL:

Extending and Footing Payrolls.

Getting Denominations for Payrolls.

Extending Quantities and Totaling Monthly In-
ventories.

Original Figuring and Proving Scale Tickets at
the Yards.

Packing Houses

PACKING HOUSES-Continued

Packing Houses require a great many account and
report forms in handling their operations. The
figuring is voluminous. The Comptometer is cor-
respondingly useful in their Accounting, Pay Roll,
General Bookkeeping and Statistical Work. Comp-
tometer Methods, as outlined in the following pages,
will result in accuracy, efficiency and economy and
should soon save the cost of installation.

CONSIGNMENT ACCOUNTS

Consignment shipments go through about the
following routine :

A number of typewritten copies of the goods
ordered are written. The original is on an invoice
form and will constitute the invoice. The first
duplicate will be the House copy of the invoice.
Tissue carbons are made for each department that
will supply any part of the order. There may be
from 2 to 25 tissue copies, according to the variety
of goods ordered.

Each department supplying any part of the order
itemizes the quantities furnished by that depart-
ment on the tissue copy and totals same. The
tissue copy is then returned to the office.

Example :

Dept. '' H ", 8— 501b. Boxes No. 36^-523^

533^
50
55
54

525i
49
53

419H

226

CONSIGNMENT ACCOUNTS-Continued

The first duplicate goes to the Shipping Room,
where the weights and quantities actually shipped
are entered and this duplicate is then returned to the
Invoice Department.

The unit prices are filled in on the invoice and
duplicate by two different clerks, to minimize errors
in pricing.

COMPTOMETER WORK— INVOICE DEPARTMENT

One Bill Clerk—

Re-adds the quantities on the tissue copies;
Enters the totals on the original invoice;
Extends the items ;
Adds the extensions for invoice total.

Another BiU Clerk-
Extends and totals the duplicate.

The totals are then compared. If they agree, the
invoice is mailed directly; otherwise, all items,
extensions and totals are proven on the Comp-
tometer.

CONSIGNMENT INVOICE

Wm. Anderson & Company

•

In % with U. S. Packing Company

Quantities

Description

Unit Quantities

Price

Amount

3}^gro.
3 cafles
465*
•3245*

8-50#

No. 37 Soap

No 51 "

Oil 465 Tare 63«
it

Beef

Mutton
Pork Loins

42 dozen

3 "
53.6

9.271
865*
234*
462*
419>4

32c
3.60

42c gal.
15.00 tee
12.50
9.75
7.65

Total

S 13.44
10.80
22.51
139.07
108.12
22.82
35.34
69.22

$421.32

*350« to a tieroe

S26

Packing Houses

CONSIGNMENT ACCOUNTS— Continued

Figure the original extensions separately and then
add for the total.

To Prove, extend accumulatively, arriving at the
Grand Total and thus proving the extensions and
additions in the one operation.

INVOICING

Example :

John Smith

To U. S. ]

PACKING CO., Dr.

Date

Weight

Description

Price

Amount

1/7

1465

35

.08 Ji

$120.86

853

47

.10^

91.70

2740

26

.061^

178.10

30 doz.

Eggs

.24M

7.35

38M

Butter

.36

13.77

2

B. Bacon

16* @

.23

3.68
$415.46

DETERMINING THE AVERAGE PRICES

A great deal of the Packing House billing requires
the finding of the average prices per lb., which is
merely dividing the total weight into the total
amount.

Example:

In the above invoice, the net weight of meat is
5058 lbs.
It is invoiced at $390.66.

The average price per pound is —

390.66-^ 5058 =.07723 lb.

FIGURING THE RED TEST

In this work the average price per lb. is the
final result required.

Weight

Price

Amount

Average

6742
17263
32440

8472

64917

10.15

11.25

9.77

11.25

6748.89

•

10.40

Therefore, first total the weight, then accumulate
the extensions, getting the total amount for the
entire quantity (as we do not care for individual
extensions here) . Divide by the total weight, and
the result is the average price.

PacJdng Houses

S87

PRODUCE ACCOUNTING

ACCOUNT SALES OF POULTRY

William Anderson & Co.

IN a/c WITH U. S. PACKING CO., U. S. A.

1

GroR8 Weight

Tare

Net

Price

7 Hens

157

126

31

llMc

$ 3.57

30 Springs

241

157

84

12

10.08

2 Roosters

126

113

13

6

.78

524

396

128

$14.43 .

8 Eggs

30 doz.

240

18

43.20

8 Crates only

20c

$ 1.60
$59.23

COMPTOMETER METHOD

By the consignee in making up the Account Sales

Add the Gross Weight in the machine . .157
Subtract out the Tare 126

Extend the net quantity by the price

31

$3.57

Complete each extension as above.

Add each column of Gross Weights, Tares and Nets.

Add the Tare and Net to prove against the Gross.

Prove the Extensions and Additions.

Accumulate the quantities by prices over Fixed Decimal.

THE PACKING HOUSE METHOD OP PROVING

Add each Net Weight to the Tare, equals the Gross.

Extend the Net Weights by prices over a Fixed Decimal, accumulating to the total.

228

Packing Houses

Shipped to

UNITED STATES PACKING CO.

VSWO]CEJOV COMMISSIObLGOODS

\il Dai

From-

1^

Dra<

Checked by-

WesT Date
Via

Chicago Date
Car No.

Packing Houses

ii9

INVOICE OF COMMISSION GOODS

Illustrated on opposite page is a sample Invoice of Commission Goods.

There may be several quantities at diflferent prices that belong to the same lot. These quantities must be
extended by their respective prices.

Then the average price for the lot must be determined.

Totals must be made.

Freight must be figured and deducted.

The steps in figuring this invoice would be as follows:

1st : Extend the Weights by the Dressed Cost ;

2nd : Add the Amounts and Weights for each lot ;

3rd : Divide the Amount for the Lot by the Total Weight to get the Average Cost ;

4th: Add the Total Amounts and the Total Weights;

5th: Divide the Total Amount by the Weight for Total Average;

6th : Extend the Freight on each class and add to the amount. (The several classes of meats take different
freight rates.)

7th : Add the several Totals for Grand Total and add the several Freight Items for the Total Freight.

8th: Add the Total Amount of Goods and Total Freight for the Grand Total.

The amounts shown in ''rings" represent the General Average Price.

230

Packing Houses

BRANCH HOUSE SALES INVOICE

The Branch Houses usually make their invoices in
triplicate —
One copy going to the Customer,
One copy being retained by the Branch OflBce,
One copy going to the Home Office.

They also make a Daily Recap, of Sales, which is
forwarded to the Home Office, together Tvith the
invoices each day.

BRANCH HOUSE INVOICE

John Smith No. 76

TO

U. S. PACKING CO., Seattt.f.

Quant.

Desc.

Wt.

Price

Am't

4
2
1
3

36 Beef
32 "
50 "
25 Shd.

127#
60*

246#
40#

10^
19

$13.65

6.10

30.01

7.60

$56.36

The first operation at the Home Office is to prove
these Branch House invoices.

Make the extensions over the Fixed Decimal and
accumulate to the total. This proves both the ex-
tensions and additions in the one operation.

The second operation is to add the amounts of the
various invoices of the day for the total and enter
this on the Home Office Recap, of the Branch Daily
Sales. Then compare this amount with the total of
the Daily Recap, of Sales.

HOME OFFICE MONTHLY RECAP.

Branch Daily Sales
Btanch No. 1 SEATTLE

DATE

/2-/

3

j:

AMOUNT

2JJL

^

AMOUNT

z

If the amounts agree, it eliminates adding the
Daily Recap.

DAILY RECAP OF SALES

Bnacli No. i

Date /^ - /- / ji SEATTLE

MAME

<^

a^/i^y ^riLw^,.Qi^

JPa^

t

dl^^^^jS^^^^d^

ioCgt//^

AMOUNT

.SA

IL

Packing Houses

THE CAR ROUTE

Thia is a record of a
car or trainload ship-
ment, which will be dis-
tributed at various cities
along the route.

There is a great deal
of adding of the numer-
ous items into class
totals. The Comptom-
eter has been found a
money-saver on this class
of work.

METHOD

Add the "Soap Quan-
tities" and jot down the

answer 22285

Leave thia in the reg-
ister and add to it the
cattle, calves, sheep,
butterine, etc., for the
Total Commission goods.

219898

Clear the machine and
add the Beef Sales of
F.O.B. Goods.

Ans 97246

Clear and add Pork
Sales of F. O. B. Goods.

Ans 153943

Clear and add S. P. &
D. S. Fork. F. O. B.
Goods. Ans 6703

CAR ROUTE STATEMENT

niel

Weak KaStm

«.■

"-"

*■■""

■>«« 1

i«. 1

,f^v

VAJsSh«p

■>\

M

U>ui>drvS»p

f*}

Smp Powder

///f

IC

1"^

?

?f

B«rCutt. 8oi»t«>

• t<X

Fancy Mnii

/xt/-

>tf

f^it'i'

tV-i

rf

l^h Cul>. Prfih

/^ftJ;

&\\

'I

t-l.-K

;

/-"«V>

Chpd. and Skd D. B»r

?>;?

'T

h

7L/^/

'r^

//fR

't\

STATEMENT

METHOD— ContiDned

Clear and add the
"Smoked" F. O. B.
Goods. Ans 76141

Leave thia in the reg-
ister and add the other
F. O. B. sub-totals.

etc., for quantities.

Add all items in detail
for Grand Total of all
"F. O. B. Goods" and
prove against the foot-
ing of Sub-Totals. Con-
tinue in this manner for
each classification.

Then add each indi-
vidual group of "Profit
and Loss" and Total
entire statement.

sss

Packing Houses

KILUNG REPORT AND COST FIGURING

KILLING REPORT AND MUTTON COST RGURING

1ft:
2Dd:
3rd:
4th:

3tb:
6th:
7th:

lo a (eneral way. this is indicative o( the work found in the Cost and Test [>epiartinents.
RESULTS THE COMPTOMETER PRODUCES

Avarages Low Wmght—

Divides here the weight by the number of head.
Extends the "Zime AmatuU ' —

Multiplias the "Uve Weight" by the "Uve Price.'*
Gets the Totat DMt—

Adds "Live Amount" to "Expenses Handling."
Figures the "CnJit Values" of—

Pelts, Fat and Plucks-
Multiplying the Weights by the Prices.
Gets the Total Credit*—

Adds the value of Pelts. Fat and Plucks.
Finds the "Dreaaed Value*'—

Deducts the Total Credits from the Total Debits.
Figures the Per Cent of Yield-

Divides the "Dressed" or "Warm Weight" by the "Uve

Weight."
Figures the "Dreemd Pound Coet ' '—

Divides the "Dressed" or "Warm Weight " into the "Dressed

Value."

EXAMPLE

9910-»78-127 1bs.
9910x$6.15- $609.47
>609.47+$ 11.50- $620.97

Figured from other Tickets

$162.75-«-$30.75-«^|3.15-|196i65

(63a97-$196.65-|424.33

5420*9910-54.7%

$424.32-^5420-17.83

The Comptometer has served to perform all four mathematical calculations in making up
this report and Cost Sheet.

With some tittle continued use it soon doubles the efficiency on this desk.

Packing Houses

fiSS

EXPORT BILUNG— ITALY

U. S. PACKING COMPANY

U. S. YARDS

Chicago, 3/17/09
Angelo Parodi Fw Bartholomeo
SHIPPED TO ORDER U. S. PACKING COMPANY, Genoa, Italy.

60/500 lb. Fat Backs per 100 Kilos CIF Genoa

Less Ocean Frt.
31316 lbs. at .1969 Cwt. =

Freight is converted at b]/i Francs = $1.00
Insurance .193 plus 10%
American value 5.2 Fr. = $1.00
45M Kilos = 100 lbs.

Quantity

Scale Wt. 25255

$61.66 U. S. Currency

U. S. Value

Insurance

At

Francs

108 Fr. = 12364.84

323.72

12041.12
$2315.60

2630.00

METHOD

First determine the nimiber of Kilos 25255 X 45^ = 11448.93 Kilos

Find the value at 108 Francs per 100 Kilos 11448.93 X 108 = 12364.84 Kilos

Figure Ocean Freight at U. S. Currency 31316 @ .1969 per Cwt. = 6166

Convert Freight at b\i Francs per Dollar 61.66 X 5}4 = 323.72 Francs

Subtract and determine the Difference 12364.84 - 323.72 = 12041.12 Francs

Find the American value 12041.14 4- 5.2 = $2315.60

Find the Insurance at .193 12364.84 X .193 = 2386.41

Plus 10% 238.64

2625.05

2S4

Packing Houses

EXPORT BILUNG— HOLLAND

PACiUNG HOUSES

U. S. PACKING CO.

U. S. YARDS

Chicago, 3/27/09.
U. S. PACKING COMPANY
SHIP TO ORDER U. S. PACKING COMPANY, Rotterdam, Holland.

Quantity

At

Per 220^ lbs. C. I. F. Rotterdam
150 tcs. Oilesoil

American value of a Florin = 40c

57076

U. S. Currency
Insurance

56 Florins = 14495.49

5798.20
6380.00

METHOD

Multiply the quantity in pounds by the price per unit

and divide by the pounds per unit 57076 X 56 = 14495.49

220H

Convert the Florins into U. S. Currency 14495.49 X .40 =

Insurance on American Value plus 10% 10%

Insurance taken on $6380.00

$5798.20

579.82
$6378.02

Packing Houses

es5

EXPORT BILLING— GERMANY

U. S. PACKING CO.

U. S. YARDS

Chicago, 1/27/09.
U. S. PACKING COMPANY
SHIPPED TO ORDER U. S. PACKING COMPANY, Hamburg, Ger.

Quantity

At Marks

Per 100 pieces C. I. F. Jlotterdam
25 packages Beef Burg Casergs, 10,000 pes.
Aiiierican value of 1 Mark is 23J/^c

10,000
U. S. Currency

22^ Marks 2250.00
$528.75

METHOD

10,000 pieces at 22^^ Marks per 100 = 2250 Marks.
Convert into U. S. Currency @ 23J/^c per Mark . . . .

2250 X .23H = $528.75

2S6

BAKERIES

All Bakeries have the usual work to be found in
other producmg establishments, such as —

Bookkeeping,
Accounting, and
Cashier's Work.

Other work includes such problems as determming
the quantities of dough required, e. g. —

Example :

How many poimds of dough required to make 4860
30J^ ounce loaves?

METHOD

Reduce ounces per loaf to pounds and decimals of
a pound and multiply by the number of loaves to be
made.

303^ ounces = 1.90625 lbs.

1.90625X4860 = 9264 lbs. Dough Required

How many 30 J^ ounce loaves will 9264 lbs. of dough
make?

Reduce the Dough to Ounces and divide by the
number of ounces per loaf.

9264X16 = 148,224-5-30.5 = 4860 loaves.

WORKING UP PERCENTAGES OF SALES

They want to find what percentage of the goods
made is sold.

This would apply to all of the different classes of
goods made, — e. g.

A Bakery made 16748 loaves of White Bread
And Sold 15632.

What per cent of the goods made up were sold?

The per cent is shown to the third place.

Bakeries

METHOD

Divide the quantity sold by that produced, using
only first four figures of Divisor, as only three figures
are required in the answer.

15632-5-1675 = .933%

PAYROLL

The Drivers' salaries are frequently a specified
wage and a conunission on the sales over a certain
amount.
Example :

The U. S. Bakery Company pays their Drivers,
say, a weekly salary of $18.00 and commissions of
2% on sales over $100.00 up to $200.00
4% " " " 200.00 " '' 250.00
7% " " " 250.00.
Jones' sales for the week are $297.80. What is his
salary?

METHOD

His wages would be figured as follows :

Use the Fixed Decimal.

Add m the Weekly Wage $18.00

Add in 2% of $100.00 2.00,

Add in 4% of $50.00. . / 2.00

Multiply 7% of $47.80 3.35

Total Wages Due $25.35

MATERIAL USED

A Daily Report of Ingredients used is made up
from the various stock record slips, as shown on
opposite page.

The total quantity of each article is found and
figured at its price.

Some items require totaling in pounds and ounces
and converting the ounces into pounds. These
quantities are employed in checking up against the
production.

Bakeries

»S7

COST SHEET

i\£roi\T or iHcmitm ustp

OLPT. (hAUid.

^a/n/.4.\^lt.

HmJell

Conf.A

'/\0

JO

A

J5-

Soda

Oranqe

Crap.

7'-

t

Ammon.

SUCAF
Pbwd.

Lem.Oil

Ferf.

Pia.

.0^

klolas.

1^1

Salt

X

37

^\

3
3fU

3

.0^

Ce/at.

Alch

10

yiosj^ rtouR

Snap

Honey

Clue.

Cocum.

Foam

Mac. Coc.

Clyc,

Caraw.

OS

C. St'ch

Oxalo

ThCoe.

Cr.Tar.

Maple

Patent

.|0
Lard

//fS

Clear

5 if
1 i.^'>

£<]<fCol.

Tar.AciJ

Ciiu/ei

Choc.

£nt. Wh.

.^1

Yeast

'id

"l

do.

U.S.

Rye

1%"

Milk

Cvr

Mace

i.n

Com.

/U/LK

Sour

Walnut

Bran

.1^

Cond

77V

^ySii'^^ |W//.f/9.

..-Meal

,00

00

Butter

Building Contractors

But, for the man who is looking for the highest
efficiency, the quantities, by classes of material, can
easily be accmnulated to one total; then, one ex-
tension made covering the total cost of that class of
material.

The recalculation of any revisions in an estimate
is so quickly done and proven with the Comptom-
eter, that, at most, it consumes but a fraction of the
time that has been saved by the Comptometer Ac-
cumulation Method.

BUILDING CONTRACT

The Estimate on the opposite sheet is figured in
single quantity extensions.

\l) METHOD 1

Mentally multiply 3 X3 X2 = 18

On Comptometer, 93 X 18 = 1674

and divide directly by 27, without

clearing the machine = 62

Mentally multiply .3 X3 = 9

On Comptometer, 9x18 = 162

and divide directly by 27 = 6

Leave this result in the machine and add

to it = 62

Equals 68

68 cu.Jt. X$1.50 per cu.TK^ =$102.00

Mentally multiply 3x3x2 = 18

Comptometer, 93 Xl8 = 1674

Leave this result in the machine and
multiply the next volume directly
over it, 9x18 = 1836

Now, divide by 27 = 68 cu. yds.

Leave this in the machine and multi-
ply by $1.50 per cu. yd = $102.00

(Continued on following page.)

^38

BUILDING CONTRACTORS

Building Contractors have the usual work of —

Bookkeeping,

Cashier's Work, and

Purchase Invoices,
to which the Comptometer applies in the most prac-
tical manner.

Other work on which it soon becomes indispensable
if rightly applied is —

PAYROLL

Figuring Time Slips,

' Job Material SUps,

' Estimates,

' Lumber Invoices,

^ Job Costs, and

' General Statistical Work.

CONTRACT ESTIMATING

This is of such a variety as to require nearly every
kind of a calculation. The "Comptometer Short
Cuts," through its ability to perform all of the four
mathematical calculations without clearing the ma-
chine, makes it a wonderful assistant.

By the old method of figuring estimates, it has
been necessary to extend each quantity separately.
The Contractor may, at first, think he must con-
tinue this long method, so that he can easily cut out
or add to any quantity or cost, if a change should be
made.

The Comptometer is a wonderful assistance in
making accurate extensions, and footing and proving
to positive results, handling the estimates in the same
manner.

Building Contractors

2S9

BUILDING

Sheet No II

CONTRACT ESTIMATING

J/IMD SlVttm ovd CO.

BRKK CHOSS WALLS 'MICK LONCIT
WALL and FIRE POORS.

£XCAV.-ZVol. aaixjajgg
CONC. FOOTNGS

93S^ Z* -"?g

©

Z -

0

16^

X -

CLEAN DOWN BRICK WORK

^MM-

WhLlS-Z Walls 36'''4'>'l^
Z -■ 94* 'JJ'" "

6

558
54

744
72

r«,

/ -

z

m

« s «

.0

JJ Pilait. 8' "29
Zl Pr.Sp. 18'' S' "
ours Y-I8S*IZ'*I^ 43Z

STEEL

ufrm

and
TSACKlbr.

4- 14 '8* ' 448

^2--9'I-ZI*-Z0«L^
4IZ'^-20k-36^ -

8-to "-iS^-Zgs--

II -J6g -

. +10%

^fji Vl-^ .^QP^- 6' Wall
iTRtmTJPITTin Cover, v

4-ZS,des-l86x/3f

8- - -je^j^Si

+25^

SfS9X3

TuinKAMm

w^tflKi

5i::::z::z:z::::~::r::

T^tc9 the /fren, 3739

trj'i^'ji.A I]

rr4cAi

Umnfen

fvaitle LuM etc.

QU AH. PRICE

Cu.YJ /A?

S3 Cu.Yd 6Sf
Ft Hi

^

0^

30000 Sq
Z88\
6204
660
376
40
4410
660

msz

T47gZ^3ll HI Br. I8.Z5
9240

&

,1>

^«

Z9SZ
3360
S940

mm

96Z
1066

m

lliir

I40ZI-

9^re

IZfih 55.50
2t0 Lmft. SS4

(f/tfiift 9Hf/1.

TotJU nr.

9«<«. TSiO //*

8aoiin.Ft.«/v

nopeiMi ia«

EXTEN.

640

990

8M

JOt
J9oS^

TOTALS

lOZ

318
450

5676

666
74

/S30

9116

CONTRACTORS 0U/lP£RS
AMP miNURS HAVE
mMTITIES OF WORK
OF THIS NATURE.
0) (2)0) BETTER TOACCUtlULATE

EXCAVATIONS.
{MENTALLY dXd^SXZ V0L.~I8)

ACCUMULATE (f^^^^

UZl{d^ld%^27'68C(D7:

FOOTINGS.

(MENTALLY 3X1 KZ VOL.^ 6)

(93X6

]S3XS

(j8X4'l4J2g

(4)AQO0OflAN'r

FIRST DETERMINE THE LINEAL
FEETFOREA. SIZE. 440

THEN NXUHULATE 3Y 77IE 144
CORRESFONPm WEIGHTS. 2Z4

396

ACCUMULATE

f^

e4o

Building Contractors

CONTRACT ESTIMATING

METHOD— Continued

This would be figured in the same manner as the
foregoing.

(D

First, figure the deductions, so that, later, when
the gross total cubic feet is in the machine, we can at
once subtract out the correct amount.

Mentally Accumulate on Compt

2X12 = 24 18X24

4X 8 = 32 14x32

880

Jot this amount down on Estimate Sheet. Now,
accumulate the total cubic feet in the walls.

Mentally Accumulate on Compt.

2x4
33x2
2X3X% =
3X% =

8X21^
21X8

8

66

4

2

20
168

36X 8
94X66
94x 4
20x 2
33X20

630 X 7
33X20

168 X 18

Total cubic feet 15,662

(In the one continuous operation)
Leaving this in the machine, subtract the
outs 880

Multiply this directly by 21

Brick per eu. ft =310,422, as 311 M.

311 M. @ $18.25 = $5,676

Clear the machine and make each

multiplication independently,

or, with the accumulated cubic

feet in the machine 14,782

Multiply by 21 Brick per cu. ft. = 310,422 Brick
Considering the number of odd

brick as 1000, merely add 1000 = 311-442
Disregard the 442.
Take Key Position on 311 over it-
self and multiply by the price,

$18.25. Mxiltiply only four times

in the first position, as the

Multiplier, 311, is already in the

machine once, of course, moving

toward the left = $5,675.75

or as 5,676.00

Complete the extensions in this order. Then add
the items for the total.

14,782

Radiation

2U

RADIATION FIGUR£D

Architects^ Heating Engineers, C!ontractors, Builders, Steam and
Hot Water Fitters, etc., figure radiation required for heating rooms
and buildings.

Considerable Adding and Calculating is involved. The Comptom-
eter lightens the work and economizes on time and brain ener©^.

In figuring radiation, allowances must be made for the loss of^eat
through the walls, floors, etc., and for the fresh air required to ventilate.

ON THE COMPTOMETER

GENERAL FORMULA

Determine first : — Cubic contents of room,

Square feet of glass surface.

Square feet of exposed wall, Gess glass surface),

Then multiF)ly these results by the constants for temperature

desired, found in the following tables and divide that result by the

constant for temperature desired in either steam or hot water heat.

TABLES SHOWING LOSS OF HEAT PER SQUARE FOOT FOR VARYING DEGREES OF TEMPERATURES

Temperatures 1

40

50

60

70

80

Cubic Contents Air

.822

1.028 j 1.234

1.439

1.64

Glass Surfaces

Single Window

1.20

48.00

60.00

72.00

84.00

96.00

Single Skylight 1.50

60.00

75.00

90.00
: 81.0

105.00

120.0

Single Monitor

1 . 35

54.00

67.50

94.50

108.0

Double Window

1 .56
1 .62

22.40

28.00 1 33. ()J

39.20

44.8

Double Skylight

24.80

31.00

37 . 20

43.40

49.6

Wood Door .42

16.80

21.00 25. 2D

29.40

33.6

•

Exposed Walls

Ordinary

Brick

Thick
4

.68

27.2

r

34. 40.8

47.6

54.4

8 1 .46

18.4

23. 1 27.6

.32.2
23.1

36.8

12 , .33

13.2

16.5 1 19.8

26.4

16

.27 10.8 13.5 1 16.2

18.9 ' 21.6

20 .23

9.2

11.5 1 13.8

16.1 18.4

24

.20

8.0

10.0

12.0
10.8

14.0

16.0

28

.18

7.2

.9.0

12.6

14.4

32

.16 1 6.4

8.0

9.6

11.2

12.8

36

.15

6.0

7.5

9.0

10.5

12.0

40

.13

5.2 J

L_ 6.5

7.8

9.1

10.4

Exposed
Ordinary Furred
Brick Walls

For Stone Walls, add

one-third.
For Cement Walls, add

one-half.
For Reinforced Concrete,

add one-fifth.

4 .28

11.2

14.0

16.8

19.6

22.4

8 ' .23

9.2

11.5

13.8
12.6

16.1

18.4

12

.21

8.4
7.6

10.5

14.7 1 16 8 1

16

.19

9.5

11.4
9.6
8.4

13.3 1

15.2 1

20

.16

6.4

8.0

11.2 1 12.8 1

24 .14

5.6

7.0

9.8

11.2

28 .13

5.2

6.5 7.8

9.1

10.4

32 . 12

4.8
33.6

6.0 7.2 1 8.4 1

9.6

Corrugated Iron on Thick Wood or Steel Bracing

.84

42.0

50.4

58.8

67.2

Cement Plaster
on Wire Lath

Thick
1'6' to 2'6'

.615

24.6

30.75

36.9

43.05

49.2

2'6' to 3'6'

.492

19.68

24.6

29.52

34.44

39.36

g4iS

Radiation

TABLES SHOWING LOSS OF HEAT PER SQUARE FOOT— Continued

Temperatures

Thick

1

40

50 60

70

80

Overlapping Clapboards

'A'

.44 ' 17.6

22.0 26.4

30.8

35.2

Overlapping Clapboards and Paper

.31 12.4

15.5

18.6

21.7

24.8

Overlapping Clapboards, Paper and Sheathing . . .

.28

11.2

14.0

16.8

19.6

22.4

Overlapping Clapboards, and J^-inch Sheathing . .

.23

9.2

11.5

13.8

16.1

18.4

The foregoing constants are for outside walls and are to be considered as having lath and plaster inside, and outside covering as described.

Add 10 per cent for north or windy exposure.

Add 10 per cent if heated day time only.

Add 30 per cent if heated day time only and greatly exposed.

Add 50 per cent if heated only at long intervals.

These percents will vary according to climatic conditions.

•

A

Temperatures 1

40

50

60

70 .

80

Inside Partitions, Ord. Stud., Lath and Plaster, One Side

.60

24.0

30.0

36.0

42.0

48.0

Inside Partitions, Ord. Stud., Lath and Plaster, Both Sides

.34
.31

13.60
12.3

17.0

20.4

23.8

27.2

Floor Surfaces
Cement or Tile

15.4

18.5

21.6

24.7

Dirt

.23

9.2

11.5

13.8

16.1

18.4

Ordinary Wood on Ground

.10

4.0

5.0

6.0

7.0 1 8.0 1

Wood on Cement

.08

3.2 4.0

4.8 1 5.6 6.4

Wood, single J^-inch, no plaster under joists

.45

18.0

22.5

27.0 ! 31.5 36.0

Wood, single J^-inch, lath and plaster under joists

26

10.4

13.0

15.6 t 18.2 1 20.8

Double Wood, no plaster

.31

12.4

15.5

18.6 21.7

24.8

Double Wood, lath and_plaster ' .18

7.2

9.0

10.8 12.6

14 4

Roof Surfaces
Slate, exposed

.80 32.0

40.0

48.0

56.0

64.0

Slate, over Wood

.30 12.0

15.0

18.0

21.0 1 24.0

Iron, exposed

1.32 1 52.8 1 66.0

79.2

92.4 1 105.6

Iron, over Wood

.17 1 6.8 8.5

10.2 11.9 13.6 1

Composition, over Wood

.30

12.0 1 15.0

18.0

21.0

24.0

Tiling J^inch to 1-inch thick

.80

32.0 40.0

48.0

56.0

64.0

6-inch Hollow Tile, 2-inch Concrete, Tar and Gravel Rubble . . .

.36

14.4 1 18.0 1 21.6

25.2

28.8

8-inch Hollow 1-inch Concrete Tar, Gravel or Rubble

.40

16.0 , 20.0 1 24.0

28.0

32.0

4-inch Concrete, Cinder Fill

.60

24.0 30.0

36.0 i

42.0

48.0

6-inch Concrete, Cinder Fill

.54

21.6 27.0

32.4

37.8

43.2

Radiation

S43

FIGURING RADIATION

Constants for Various Temperatures of Steam or Hot Water Heat

Steam Water Find the Sq. Ft. of Exposed Wall.

40 Deg.— 290 50 Deg.— 180 Double the height and multiply by the width and

50Deg.-265 60 Deg.- 170 length.

60 Deg.— 260 70 Deg.— 150 „^ ^ak^^oq k mn u

70 riJz oAf) 30 X45 Xl28 =5,190 sq. ft.

/u i^eg. ^w Deduct the Sq.ft. of glass. . ..1,792

Example: =3,398 Net Sq. ft. of

How many sq. ft. of radiation is required to heat ©xp. wall.

the following room? Now look on the tables for the constants.

Heat — Hot water. Under Cubic Contents — Below the Temp. 60

Temperature — 60 degrees with outside at zero. Deg. is constant, 1.234.

Room — 45 X 128 X 15. Under Glass Surface — Below the Temp. 60 Deg.

Walls — Cement plaster on wire lath 2' 6^" to is constant, 72.

3 6 thick. Under Exposed Walls, Cement Plaster on wire,

Windows — 14 — 8 X 16. lath 2' 6" to 3' 6" thick, constant, 29.52.

Exposure — On all sides. Hold respectively the constants over Fixed Deci-

mal for Key Factors and multiply the cubic con-
COMPTOMETER METHOD tents, glass sutface and exposed wall, accumulating

to the Total,
Find the Cubic Contents. ^ ^, ^^.^^ . ^«.

Cu. Ft 86400 X 1.234

Multiply the length by the width, by the height, Sq. Ft. Glass 1792 x72.

Three Factor Method, Sq. Ft. Exp. Wall 3398 x29 . 52

45 X 128 X 15= 86,400 cu. ft. . . . 335950.5

Split the larger multipliers, as 29.52, first multi-
Find the Sq. Ft. of Glass Surface. P^yi^g through by 29, then by 52.

Multiply the height by the width by the number of ,. ^f ^fl ^^X ^^^^^J^^^?^,^ ^^ *5^ Comptometer,

windows *^ "^ divide it by the constant for 60 degrees m Water

heat, 170 = 1976 Sq. Ft., Radiation required to heat
16 X 8 X 14 = 1,792 sq. ft. glass. the room.

»44

Mining

MINING

The Mining and Smelting business involves large quantities which require many long Extensions and Divisions.
The 10 or 12 column Comptometer should always be used for this work,

SOME USES

Payrolls.

Adding time.

Adding quantities.

Extending time by days, hours, months.

Baskets, Barrels, Wagons, fathoms, etc.

Prorating pay on contract basis.

Figuring and deducting charges, etc.

Bookkeeping Work in General.

See ''Bookkeeping."

Other Reports, etc.

Daily Man Report.

Mining Captain's Reports.

Rock & Mineral Reports.

Statements of Results.

Hoisting Record.

Daily Concentrating Reports.

Supply Sheets.

Invoicing.

Sales Records.

Payrolls.

Monthly Statements.

and many other forms requiring working up of data.

Mining

SUPPLY SHEETS

Each item supplied the mines is entered daily, opposite the name of article.

METHOD

Place the Comptometer right beside the Supply
Sheet.

Cross-add the items of feet of 1" Hardwood, 42
-16, etc., =278 ft. Enter the total in quantity col-
umn. Clear and Re-add for absolute proof.

Leave this in the Register and multiply by the
price (3 Factor Way) = {3.892. Jot down the answer.

Leave this result in the Register and prove by
multiplying 278x14.00 negatively (see 'Negative
Multiplication'} .

Cross-add quantities of all other supply items and
extend and prove in the same manner.

Then add the "Total Cost" columns.
Or

METHOD Z

Cross-add and prove the total quantities = 278, etc.

Clear the machine and extend quantity by the
price, 278X14.00 = 3.89.

Clear and prove in the same manner.

Note how simple and easy to perform the various
mathematical calculations. The efficiency with the
Comptometer through performing different mathe-
matical calculations consecutively in any sequence,
can be realized only after a thorough and consistent

S46

Mining

PAYROLL IN UNION AND NON-UNION MINES

GANG WORK ON NET TON BASIS

Say two men working together get a net price of llj^c per net ton for coal mined. They share equally.

They mine March 1 59,200 lbs,

2 61,300 lbs.

3 107,000 lbs.

4 53,500 lbs.

Total 281,000 lbs.

METHOD 1

Add the quantities, Touch Method ; the hundreds first on the three right columns ; then the thousands in
the uext three columns =281,000 lbs.

With the ''pounds mined," 281,000, in the register, reduce it to tons by dividing by 2; or better, multi-
ply by its reciprocal, .5 (Three Factor Way) = 140 . 5 Tons.

Now multiply by one-half of the rate (3 Factor Way), .0575, equals $8.08, the wages for each man.

METHOD 2

Establish the rate per thousand pounds per man; i. e.. One-half of Ton Rate 113^c, equals Ton Rate per
man, .0575, and one-half of this equals .02875, the rate per looo lbs. per man. Hence, multiply directly the
weight, 281,000 lbs. by the rate per 1000 lbs.

Hold the rate for Key Factor over the Fixed Decimal, and multiply the M lbs., 281; split the multiplier and
use .028 first multiplying towards the left, then shift to the 75 keys and multiply back towards the right, = $8.08.

NON-UNION MINES— Where price it per grots ton

If a uniform number of men are in a shift, divide the rate per man by 2240 and thus establish the rate
per thousand, in the above case, .025669; then multiply pounds by weight direct.

Make up a card of these 1000 lb. rates to correspond with the regular rates and multiply over the Fixed
Decimal.

Mining

S47

PAYROLL — Continued

The following illustration of a Mine Payroll, shows the miners account in detail. The charges are itemized
as well as the number of cars mined daily and any work on the hour basis.

IN ACeOUN

a«fcNa- ^rfT'

c, Virginia and Pittsburgh Coal & Coke Company

T<ya«it.

JL

rjA

16

AiL

72.

M

^^

Z2

/ if\^^.

Efficient service and accurate results are obtained
through the use of the Comptometer.

COMPTOMETER WORK

With the Payroll Sheet right beside the Comp-
tometer —

Add the Store Charges = $26 . 75

Then add all the Charge Items 26 . 75

4.60

5.50 etc. =$42.72
Add the days worked, =4 and extend by

the rate per day, 1 .80 = 7.30

Add the number of cars, =116 and extend

by the rate per car $.45 = 52.20

Leave this amount in the Register and

add to it the *'Day Work,'' 7.20 = 59.40

Without clearing, subtract the amount of

charges 42.72

Equals amount due $16 . 68

To prove :

Still without clearing, prove by adding back the
Amount Due," 16,68.

This equals the ''Total Credits" and proves the
subtraction.

Re-add the cars and day's work and multiply the
extensions, accumulating to the total — $59 . 40

Re-add the charges to total of $42.72.

it

248

Mining

PAYROLL— COKE COMPANIES

Many Coke Companies pay mine laborers on the basis of the number of wagons mined. The usual pro-
duction is from 20 to 70 wagons per miner for each two weeks' payroll. Each man is likely to have extra Credits
for work done on timbering the shafts, digging out slate or water pockets, etc. The price for this special work is
largely fixed at the time by the mine boss.

Each time ticket may contain debits for store checks, rent, tool sharpening, lamps and oil, which have to
be deducted from the total earnings.
Example:

PAY KD£L OF GILMORE COKE COMPAMX
FOR BASF MONTH BNDIHft WTt. 15, 1909.

Mining

S49

COKE PAYROLL— (

METHOD

Extending Individual Wages:

Hold the Rate, .48, as Key Factor over the Fixed Decimal and multiply the number of wagons, 62.

Leave extension in Comptometer and multiply the number of days, 3.5, by rate per day, $2.50, holding rate
as Key Factor, equals Gross Wage, $38.51.

Leave 38.51 in the Comptometer and subtract the charges, $6.75 and .25, equals $31.51, Amount Due.

Extend each wage in the same manner.

Add all merchandise items, $6.75, $10.48, etc., =$115.50; add the rent items, = $3.50, the smithing, =$3,59,
and amounts due, =$243.64.

To Prove:

Add the Merchandise, Rent and Smithing Totals =$122.59.

Add the number of wagons at each rate.

440 wagons @ 48c
173 wagons @ 55c

Then accumulate over the Fixed Decimal by respective rates, equals $306.35.

Add the number of days at each rate and accumulate by respective rates;

i. e., 5}/2 days x $2.50
13 days X 175
8^ days X 2.75

Equals, $59 . 88

Leave the Total of Day Wage, $59.88, m the register and add to it the Wagon Total, $306.35 =$366.23,

Gross Payroll.
Now subtract the "Total Charges," $122.59 =$243.64, the net amount due, thus proving all extensions and
additions on the Payrolt Sheet.

Mining

MINING CONTRACT

A Party of Contract Minfers may consist of four
or more men. They will usually work in Day and
Nig^t Shifts. A contract is made with the Mining
Company at a stipulated price per fathom, and
specified prices which the miners agree to pay the
Company for supplies.

Tenns of a Contract

Price per fathom, $11.50 up to 8 ft. in width of
stope; for each additional foot in width, $10.65.

The opposite form illustrates the reverse side of a
Miners' Contract. The net results are figured and
entered on the contract form.

The ground broken under this contract was :
62J/^ feet in length
19 feet in height
9H feet in width

For Comptometer method of working up the
results, see following page.

Reiuitt of Omtract and Division of Proceeds.

?7 3T

\l9.£:±£:^^i^^k...

/S^A^

^kuL

s-o ^J^A

^

,^^^^-S^a^^^

..^£jtC

^'.

^_;

iii±

Mining

261

FIGURING CONTRACT WORK— Continued

COMPTOMETER METHOD

the number of fathoms. It is best
to use a 10 or 12-coluiim Comptometer. Find the
cu. ft.

Multiply the length, 62.5 ft., by the regular con-
tract width, 8 ft., and height, 19 ft., over the Fixed
Decimal, equals 9500 cu. ft.

The cu. ft. axe now located in the register, where they can be
reduced to fathoms and carried out decimally as far as desu^.

Reduce to fathoms

Leave the cu. ft., 9500, in the register and reduce
to fathoms; divide it by 216 =43.981 fathoms broken
@ $11.50.

Now clear; holding the price, $11.50, preferably
over the fixed decimal, for Key Factor and multiply
the fathoms, 43.981 =$505.78.

If using the 12-column Comptometer, leave the fathoms in the
register and multiply three factor way by price.

Clear and figure the fathoms at lower rate in
same manner —

i. e., 62.5 X 1 .5, over Fixed Decimal 93.75. Continue
three factor way, multiply by height, 19 = 1781.25
cu. ft.

Leave in the register and divide by 216=8.247
fathoms.

Leave in the register and multiply by the fathom
rate, $10.65, three factor way (if using a 12-column
Comptometer), =87.83.

Leave the result in the register and add to it the
amount at $11.50; i. e., $505.78 = $593.61.

Still leaving this result in the register, subtract the
cost of supplies, $195.45 =$398.16.

Now subtract 16 days' service for water boy @
$1.60, $25.60, =$372.56 net wages for Miners.

Two miners each worked 24 dajrs, and two worked
18 days each, or a total of 84 days for the four miners.

Find the net amoimt earned per day, leaving the
net earnings as above, $372.56, in the register;
divide it by 84 =$4.4352 per day.

Clear and extend wages for each miner; hold
the days, for key factor, over fixed decimal, and
multiply the rate.

4.4352 X 18 = $79.83—1 day substitute 2.15 = $77.68
4.4352x18= 79.84— 6 day substitute 12.90 = 66.94
4.4352x24 = 106.44— 4 day substitute 8.60= 97.84
4.4352 X24 = 106.45 106.45

Enter results on Contract, and prove and balance.

The number of contracts each month depends
upon the size of the mine. Some of the smaller
companies have as many as 200 contracts to figure
and prove each month. The figuring of these con-
tracts must be completed the first of each month
succeeding that in which the work was performed.

The Comptometer saves much time and worry
and assures an accuracy otherwise unknown.

262

Mining

DAILY MAN REPORT

The Time-Keepers report the data as to the ''Men Workmg and Rock Shipped" each morning. When
all reports of the men working and tons of rock shipped to mill are received, they are figured and results entered
on cards like the one shown below.

Compiling Data for '^ Daily Man Report."

This work requires numerous small additions, which is greatly facilitated by the use of Comptometer. The
work of getting the figures together and reporting can easily be reduced to about one-half or one-third of the time
otherwise required.

COMPTOMETER

Determine Number of Men Working.

Add the niunber of men in each mining group,
87+134=221, 212+99 = 311, etc. Add the group
totals for total of all men working = 1045 and 273.

Cross-add for total of underground and surface
men in each mine. Prove the totals against the sum
of cross-totals; i. e., 1045+273 = 1318; also the sum
of cross-totals.

METHOD

Find the Average Tons per Man.

Divide the "Rock Shipped," 120 tons, by number
of men, 87, =1.38 Tons.

Determine the Average for each mine, both under-
ground and surface and for the ''Total" in this
manner.

Add for totals of "Rock Shipped."

Mining

S5S

MONTHLY HOISTING RECORD

These records are made up at the mine, and forwarded to the
General Office.

METHOD OF WORKING UP DATA FOR THE

HOISTING RECORD

Memoranda are made of each skip or car of coal mined, of the
weights, the number of trips and hoisting time in minutes. The
latter may be divided into several classes, such as for hoisting and
lowering men, lowering supplies, water, etc., and again, the time for
various delays may be classified.

AUGENJINE CONSOLIDATED MINING CO.

. . ««rw.«A». BRANCH SHAFT No.

HOISTING RECORD FOR MONTH OF JUtY - 1910.

COMPTOMETER WORK

The various items of time on the "Hoisting Record'' are mostly
entered in minutes and must prove against the total minutes in the
day of 24 hours, namely 1440.

Cross-add the items of time for each as follows:

Hold the keys for 60 minutes at the right
of Keyboard, and
multiply the hours, 13, = 780

And cross-add the minutes 4

29
97
79
190
39
12
210

» 1440, the full
minutes for the day.

MONTHLY TOTALS

Add the columns of skips for the month's
total,

254, 141, 214, etc. =5870 skips.

Add each column of tons, trips, and the
items of time for each operation.

DAILY COMPTOMETER WORK

With the original memoranda right beside the Comptometer, the
various items of skips, weights, noisting times, delays, etc., are
added for the total of the day; for instance, on the record illustrated
the results of first day are 254 skips, 552 tons, 13 hours, 4 minutes
time for copper rock, 6 trips hoisting and 29 minutes time lowering
men, etc.

THE AVERAGES PER DAY

Divide each total by the number of working days in the month,
i. e., for the skips, add 5870 in the Comptometer at the left ana
divide by 25 =234.8, average skips per day.

The cipher method of division can be employed to advantage
on this class of work if desired. Also the Reciprocal method may
be used. The Reciprocal of 25 is .04 ; so having added the number of
skips, and with the total 5870 in the register, multiply it by .04.
(3 Factor Way) « 234.8.

Work up each average per day in the same manner.

26A

Mining

ROCK AND MINERAL REPORT — PRELIMINARY COMPTOMETER WORK

The quantities of Tons Stamped, Hoisted, Mined, etc., are added daily for each shaft.

At the end of the month, the daily productions for each shaft are added and entered on the Rock and Mineral Report following:

ARO

1

CNTINE CONSOLIDATED MINING COMPANY

Rock and Mineral Report for the i

nontK

to/. nsBRUART - i?ie...

BRANCH

SHAFT

Tons
Stamped

Tons
Hoisted

Toiwt
Mined

PBR CENT OF

TONS DISCARDED

Hoisted
Rock
. Dtscanled
In Rock House

Mined Rock Dis.

carded in Rock

House and

Undemonnd

Rock House

Undciziound

TOTAL

Argentine

No. 8
No 6

12, 717
18,831

Jisys

14,015
19,873

X6,151
22,447

1,?98
1,042

2,136
2,574

3,434
3,616

6^^*^"

/*••»*<-

•<

Kcars

No 1

22,810

22,935

22,935

125

125

««

No. 3

24,820

25,005

25,973

185

968

1,153

•1

No. 4

6,173

6,626

7,036

453

410

863

/3^e

,^*-«7

s/3,<^^3

^S'^^S4,C

^-^9*4^

76S

/37S'

^/y/

Soulh Ke«rfr

No 1

21,194

21,326

21,326

132

132

ii
«i

No 2

13,299

13,370

13,370

71

71

^^rs

^s-ss

//^.^^-f^

/J^5^ /SO

/JZ^JZSS^

JdOL

^,08^

f.5^iA

j^s^s-

y2tf

MINERAL PRODUCT

BRANCH

Pounds
Mineral

Pounds
Mass

ToUl
Pounds

ToUl
Tons

Percent Mineral
in Rock SUmped

Argentine

Kcftfs

South Kcan

692,612
l,HO,p23

834.730

16,995
14,477
15.924

709.^07

Totals

-2 6>(,79CS^

-K?J9.6

^, 7/<^36/

/. 3^7 ^

Cl^

Mining

255

COMPTOMETER WORK ON MONTHLY ROCK AND MINERAL REPORT

(COMPTOMETER RESULTS ARE SHOWN IN PEN AND INK SCRIPT)

Place the R. & M. Report right beside the Comptometer.
Cross-add the Rock House and Underground Discard for each shaft
e. g:— Shaft No. 5—1,298 and 2,136=3,434 lb

Add the Tons Stamped, Tons Hoisted, etc., for the Totals of each mine or branch ; i. e., for Argentine Branch —

Add Tons Stamped 12,717

18,831=31,548

Kears 22,810

24,820
6,173=53,803

Add the several mine totals for Grand Totals and add the Mineral Product Totals —

e. g: — Tons Stamped 31,548

53,803

34,493 = 119,844

Per Cent of Hoisted Rock Discarded in Rock House for Each Branch and for the Total

Add the Rock House Discard, 2340, in the Comptometer at the left and divide by ''Tons Hoisted,"

33,888 =6.«>^%

Per Cent of Mined Rock Discarded

Add the Total Discard, 7050, in the Comptometer at the left and divide by the"Tons Mined," 38598 = 18.««%

Per Cent of Mineral in Rock Stamped

Add the Total Pounds "Mineral Product," 709,607, in the Comptometer at the left and divide by the
Tons Stamped," reduced to lbs., 63096000 lb = 1"« %

The percentage is worked up for each mine and the Total in the same manner.

ii

266

Mining

REPORT TO MINING CAPTAINS
ARGENTINE CONSOUDATED MINING COMPANY.

rtkruu-y, 1910

ARGENTINE

KEAR5

SOUTH
KEARS

TOTAL

ReeV IUM4 (raibOBa Bnlicn at
la ton* ft rath«e)

40874

60609

31743

133316

Roek SiM«ri«4 Uiid«rtr«uaA

4710

1378

6088

Rook Bolaisd

Na5

14247

Nal 23441

Nol 21368

■ ■

No.3 24483

No 2 13328

■ ■

No.6

19641

No.4 6642

m ■

33fgf

^Y566

3f6f<>

miso

4

Roek Dloo«r4eJ in Roek Houooa

2340

763

203

3306

Roek aiOKp«l

31548

63803

34493

110844

Roek klaod la OpeaXiHia

8966

7262

1020

17248

Rock UlMd iQ Siopea

31008

53437

30723

U6068

JTo.of Drllla Workiac in Op'gi

15i

121

li

291

>o. Srtllo Verklsf la Stopoo

34^

49i

35i

llOi

lo of Onila. TotAl

50

62

37

I'M

Roek Broken Tor Drill la
OpaaliKo.

5SS

5?0

5/3

6S0

Roek Broken for Drill la
Stopoa.

f/(f

lors

ill

?73

Roek Broken Fer Drill , At oraco

tn

ill

t5t

ns

•

■u^er of TraaiMra Vorkloc

170

182

100

452

hoek Traaae^ IBolaled aai

38506

55044

34606

120238

Roek Traawod 9m Trawar

227

307

3¥7

Ztt

Roek trmaMA Far TraBiaer per

ftift.

nfk

lt.T1

It.fS

n.iz

Sklpa of Roek BoloteA

N05

3281

Nol 4481

NOl 5400

m *• •* —

No6

3562

No3 4503

No 2 6203

- - •» ••

No 4 1322

■

Toaa Related per blp

N05

V.3

Nol 52

Nol 3,f

'

M " - 1

N06

5^

No 3 &3

No 2 2./

m 1 mm

No4 5ja

Total D^e «or<(e«

13Q13

12220

7Z70

33512

Vo.«f Ilea Worklnc Ucdersround

6S0

510

307

1317

Toaa Far Maa Fir Ooj

Z.Z7

fJfO

tk6S

3.5f

Avero«e Vacee of Miaera

4 7/.7¥

* 6g.5f

*6 1.5S

f67.fO

(ratfeeaaDeveloped Surli« HeatH
by Ne« Oeeniwre.

3243

3010

158

7311

Fataeca Btopod Airing Keatk

1470

2801

1568

6038

< of^Mlnoral la Reek Staaped

a

OllMd

.010735

X>12331

^11320

All Comptometer
Results in Pen
and Ink Scripto

Mining

267

WORKING UP MINING CAPTAIN'S REPORT

Report to Mining Captains :

The mining captains' reports are made up at the office
and sent to the mining captains each month. They show
the average for the month's production and supply each
mining captain with the comparative results in the several
branches.

The "Rock Mined in Openings and Stopes" is deter-
mined by reducing the number of fathoms broken to tons;
i. e., by multiplying by 18 fathoms to the ton.

All Comptometer Results are Shown in Pen and Ink
Script.

All the results shown in bold-face type figures are
abstracted from other sources.

COMPTOMETER WORK

Rock Hoisted :

Add the quantities of rock hoisted for each mine on the
right of keyboard.

e. g., Rock Hoisted in "Argentine."

14247 Tons

19641 Tons

33888 Tons

Rock Broken per Drill :

This is determined for " Rock Broken in Openings and
Stopes" and the average.

The Openings:

Add in the Comptometer at the left the "Tons Mined
in Openings, " 8966, and divide by the number of drills
working, 15.25, =588 Tons per Drill.

Find the *'Tons per Drill in Openings and Stopes" and
the average for each mine in the same manner.

Rock Trammed per Trammer :

Add the " Rock Trammed, " 38598, in the Comptometer
at the left and divide by the number of trammers, 170, =
227 Tons per Trammer.

Rock per Trammer per Shift :

As there are 227 tons mined per trammer and 24 shifts
or days worked in February, add the tons mined, 227, in
the Comptometer at the left and divide by the number of
shifts, 24 =9.46 Tons per Trammer, each shift.

Tons Hoisted per Skip :

Divide the "Tons Hoisted in each Shaft "by the number
of skips,

e. g., Argentine Mine — Shaft No. 5:

Add the tons of rock hoisted, 14247, in the Comptometer
at the left and divide by the skips of rock hoisted, 3281, =
4.3 Tons Hoisted per Skip.

Tons per Man per Day:

Divide the "Tons Stamped," 31548, by the "Days
Worked Underground," 13913, =2.27 Tons, Average Per
Day.

Average Wages Per Miner:

This is found by dividing the amount of Miners'
Payroll (not shown) by the number of miners working.

268

Mining

COST PER TON OF ROCK STAMPED

This work requires considerable adding and many divisions. The Classified Costs for each mine are abstracted to this
form from the cost records. Each item of cost can be divided by the "Tons Stamped" in the corresponding mine.

TOVa «T4MPC0

K«»r«. 5S,S03
S« J(f arnrce .9* ,4 9S
TOT*l^ 119, W4

COST PER TON OF ROCK STAMPED

ARGENTrt

KEARS.

SCXJTH

ke:ar5.

TOTAL

MISINC ■ aiMra' LAor «n4

(19326.30

.6116

22990.02

.^273

12931.43

.37H

55247.75

.WO

MZVDiO - Other Lihor an4
9ti|«pll«*.

6798.60

2155

6025.94

MO

3877.01

JIZH-

16701.55

J3f4

\LllHm - TsMr

1000.07

JD3I?

2410.37

onr

1145.17

mi

4555.61

03(0

MIMIiao - Totil

U7n^.i7

.IfStf

3I^Z6.33

M^i

11 f 53.01

510S

1650^. if

b3f^

TRAIKIWI . Trk«.«r«' Uknr

9644.22

.3057

10104.20

mf

5384.36

,l5bl

25132.78

zov

THeSRINO Ubor

3751.06

Ml

274.40

.005 h

313.88 DO^I

4339.34 03bZ

TIlAKItZRQ . !^9plt«a

1183.05

.0375

231.35

.00^3

382.87

.0111

1707.27

.0150

TUAmUn Total

^f3¥.n

J5eH'

505.75

,ooif
Gill

bib, 7 5

MOZ

bt3(,.bl

J05I2.

Roisriic r^Mr

3065.39

Dili

4368180

1869.52

.05¥Z

9323.71

.om

nnirim Luior •n« aippii«a

485.84

,0/5^

145.27

,00Z7

103.48

0030

75A'.59/>06/

rUMfir. - F«w«r

463.75

.01^7

9635

.oou

14487

jmz

70547

.005 f

puypim Total

fyf-5'f

.030)

ZH-ZJZ

.OOH-S

Z¥t3S

007Z

It^^O.Ob

.01 zo

Totftl CotH Mr Ton D«n««r«d
iBtc Aeek Hon too.

^573r.^r

LWIi 9^^710

M70

Z6/5Z.$'I

.75a

UtfSr. 07

ffrn

COMPTOMETER RESULTS IN PEN AND INK SCRIPT

COMPTOMETER METHOD

First add the items of Mining, Timbering, and the
Pumping for the separate totals in each mine.

e. g., ''Miners' Labor and Supplies," "Other Labor and
Supplies," "Power" for "Argentine."

Add $19,326.30, $6,798.60 and $1,000.07 = $27,124.97.

Continue in the same manner and add the several
groups of items for each mine.

Determine "Cost per Ton" for each expense item in
each mine.

Add the cost of Miners' Labor and Supplies, $19,326.30,
in the Comptometer at the left and divide by the tons
stamped, 31548 = $.6126, Cost of Miners' Labor and Sup-
plies per Ton Stamped.

Or, better.

As the tons stamped in each mine will be a constant
divisor for all items of cost, use the Reciprocal Method;
i. e., divide 1 by the tons stamped, 31548, equals the
reciprocal, or 31698.

Then holding the reciprocal, 31698, at the left of key-
board, multiply each item of cost: (Split the Key Factor,
using first 31, then 698).

$19,326.30, multiplied by 31698 = $.6126.

$6,798.60X31698 =$.2155.

Work up results for all mines and shafts in this
manner.

Mining

S59

COAL

SHIPMENT SHEET

This will contain the records of all shipments, the quantities being recorded in even hundred pounds. Some
shipments may be figured on even ton basis, others on either a Gross Ton of 2240 lbs. or a Sand Ton of 2268 lbs.

MINE SHIPMENT SHEET

DATE

CONSIGNEE

DESTINATION

CARS

WEIGHTS

TONS

UNIT

PRICE

AMOUNT

Inifl.

B. &0.
tt

N.Y.C

Penn.
B. &0.

No.

1 "^ Lump

H Lump

M-R

Slack

1()0-Lb8.

1912

3-21
3-21

i t
ft

J. A. Jones Co.
ti

A. B. Smith Co.

Holly & Co.

Craig Co.

Toledo, 0.

«< 4t

Albany, N. Y.

Oil City, Pa.

Beaver, O.

36784
35425
76831
13470
27863

550
719

1002

892

996

1300
996

1002
892

65

44.464
44.732
39.33

N. T.
G. T.
G.T.
S. T.

$1.05
.75
.90

.87

$68.25
33.35
40.26
34.22

1300

1894

996

4190

$176.08

The Comptometer Operations are :
Adding Vertical Columns,
Cross-Adding,
Converting and Extending Net Tons,

Gross "

Sand "

CONVERTING GROSS AND SAND TONS

METHOD 1

Add the Total Weight in the Comptometer and divide by 2240, for the Gross Tons, and —
Divide by 2268 for the Sand Tons.

METHOD 2

The Gross Ton (22401bs) Reciprocal is . .000 44643
" Sand " (22681bs) " " . .000 44092

Use a 10 or 12-Column Comptometer and the Fixed Decimal Method.
Hold the weight for the Multiplier Keys.
Eliminate the three ciphers in the Reciprocal and.

Take the Key Position so that the Thousands figure occupies the column at the right of the Fixed Decimal
and multiply by the Reciprocal, moving towards the right :

99 600 X . 44643 = 44 . 464 Gross Tons

89 200 X . 44092 = 39 . 33 Sand "
Leave the Tons in the machine and multiply by the Price, ("Three Factor Work,*' p. 39).

260

Mining

FIGURING STATE TAX

Some States charge Mining Companies a Tax on all coal sold. The State requires them to make a separate
extension for the Tax.

The Coal Companies are adding the amount of this tax to their sales price of coal. This means a double
amount of extensions on the invoicing.

Example :

Say a State Tax is 2)4% of the selling price of coal.

Grate Coal sells @ $3.03 The tax is .0758

Stove and Egg Coal sells @ 3.26 The tax is .0815

Nut Coal sells @ 3.48 The tax is .0870

Pea Coal sells @ 2.23 The tax is .0558

Buckwheat and Draft Coal sells @ 1.34 The tax is .0335

U. S. Mining Company

Sold to

Samuels & Samuels

Via K. & M. May 16, 1912

GRADE

CAR NO.

WEIGHT

PRICE

AMOUNT

TAX

AMOUNT

TOTAL

Grate
Nut

17865 D&H
7832K&M

53600*
64300 #

S3.03
3.48

$ 81.20

111.88
$193.08

.0758
.087-

$2.03

2.80

$4.83

$ 83.23

114.68
$197.91

Mining

261

WORKING UP CHEMICAL ANALYSIS OF COAL

The Weight of Sample is . 9203 lbs. 2nd. The Calories of Heat Generated by the Pure

Coal in the Sample.

The Known Factors are : The increase in the water temperature must be

T>^r.^ T'^^^^^^*,,*^ on no r^ deducted from the maximum temperature and

Koom lemperature oO.O O. xu- ix a j x -xu au u -x

^ this result corrected to agree with the chart.

Setting " 27 . 2"" C. j^^^. Temp 3.560

Water Equivalent 2534 calories per lb. of coal ^""'"^ °^ ^^'"' '^""'P' gjg This is corrected by

Tk.^ T^of Q1./.^>rc . Chart to read 2^880

ine leSt onows. ( .001 for radiation corrections.

Barium Sulphate .0143 Grammes 2*888 ^^""^^

Moisture . . .1.62% 2.888x2534 Calories per lb. =7318.2 Calories of

Heat Generated

In this Calorimeter Test, some heat is produced by
WANTED: other elements than coal.

1st. Sulphur Percent. i^e'dij*'' ■ : ; .' ; .' : .' fo-j '"?'"''
A Table shows that . 0143 Barium Sulphate equals ^^^^"^ -gj !!

1 . 005 Grammes of Sulphate Therefore, the Total

1 . 62% of sample being moisture, the difference, or MpntTor^'^rer"^^^^^^^^ ;::::::. . _^:?

. 9838% of sample will be the Dry Coal. Equals. .... . ... . 7266.1 CaloricB of Heat

Generated by Pure Coal Sample.

. 9838 X . 9203 = . 9054 lbs. Dry Coal. 3rd. How Many British Thermal Heat Units to a

1 . 005 H- . 9054 = 1 . 1 1 % of Sulphur per Gramme. ^^^^ ^* ^^^

^ ^ One Calory = 1.8 B. T. H. U.

Therefore, 7266. 1 calories X 18 = 13078.98 B. T. H. U.
in the sample which contained .9054 of a lb. of Dry Coal;
therefore, one pound of Coal will produce as many B. T. H. U.
as 13078 ^ .9054, or 14445 B. T. H. U.

Mining

PERCENTAGE OF SIZES

A record of the Tone and cwt. of each grade shipped is furnished by the Mine Superintendent and entered on the following percentage sheet.

The information wanted is:

Quantitj of coal shipped dailj that is larger than Pea Siie.
Total quantity of all coal Bhipp«d daily.

The percentage of each kind of coal aliipped to the Total Doily,
The percentage of above Pea Sizes.

The quantity shipped of each grade is given in Tons and cwts.
Thus, the first item is 288 Tons, 18 cwt.

METHOD WITH COIMPTOMETER

Add the quantities of the various grades above I'oa coal, for the
day, =27,975.00 Tons.

Then continue and add to the above the several other quaotities
shipped =total for the day, 51,067 Tons,

First add the cwt. on the right of Keyboard, 18, 7, 1!, and
4=40.

Convert the cwt. into torw by dividmg by 20, or multiply cwt.
by the Reciprocal of 20 or .05 =2 Tons.

Then continuing, add the tons, 288, 8435, etc., directly over the
converted amount =27,975.00 Tons.

Continue in this manner for all daily totals.

\

SIZES 1

sou.

3

St

ttiti 1

EKt

"*

T»i9

Nt

fl

WW

u^

•*

££7

l¥

rte

BO

oou\

Z/3/£

IS

r.fli

imi

K l3Vf.

tllStf

OS
03

OS
C6

i-ree

/y

csm

rw

It

oil^

mm

(mivtt

tz-iii

titZI

a

RSII

,«*

10

ffefi

*»3W

II

mU

fVffS

/Hii

fi

0VB3

Mt

f

CVfC

17617

«

I3V0

7^700

//7W

00

H'ft

2.130

oi

1131

loons

n

I»i4

/ffoe

IB

fd'JI

It

lUf

.It.l

w

00

Ifll

ISeaf

S/4t

/V

mz

eei

17

osoe

»ei7o

OS mo\

&'B/9

711

IS

l!£3¥

vtzs

II

!*im

flioSS-

00

ItlfH

I6B£7

OS

If-

eu

10

mes

ftee

1^

*»«

3im

01

OfZt,

9BI

sei3

OZ

0IS7

'i*¥eei

gesto

o^eooo

moi

ot'oooo

370267

O^IO.«\

FIGURING THE PERCENTAGES

Find the percent^e of each grade of coal Bhipped.

The Total Tons for the day must be divid^ into each of the
several quantities shipped.

As the total quantity shipped, 51067, is used as a constant divisor
for several quantities, use the Reciprocal Method.

See "Reciprocal Method," for pointing off.

Divide 51067 into I, carrying Reciprocal to the 5th figure '•19582.

Hold the Reciprocal, 19582, at left of Keyboard for Key FacWr
and multiply each quantity.

Spht tne Key Factor and first multiply through by 19, then
shift to the 582 and multiply baclt towards the left.
288.9 X 19582 = .0057
8435.35X19582 = . 1652, etc.

Convert the cwt. to decimals mentally by multiplying by 5.

Add quantities of each grade shipped.

At the close of the month, cross-add the quantities of each grade
shipped for the monthly total.

Cross-add the totals and prove against the sum of the "cross-
totals."

Then figure the percentages on the month's sltipment in same
manner ast the daily.

Mining

263

DAILY REPORT FOR CONCENTRATING PLANT

This report contains the number of cars Hoisted for the day and the Tons. The Preliminary work for
this report is : The totaling of the number of cars, and adding the quantities hoisted in each car.

Missouri Lead & Zinc Cohpany.

rsi

ISI

IIM

rsi

Report for 24 hours ending

j^?

HOISTED

MILL No.

Cam

I

2

4S

UAdrnjiMMiX M COKJ^ l^^ 19^ %

ikMOUNT

Hovlts

Tons

.78

98 67

14

NAME

Daayy #2

RBMABKS

37

99.

i86

86 14

12

#1

48

131 X^SIJa

72

96 04

278 86

16

T«llo«r Dog

COMPTOMETER WORK ON THE REPORT

Add the cars, 46, 37, 48 = 131 cars hoisted in the day. To Prove: Accumulate the extensions,

Add the tons, 126.5, 99, 132 = 357.5 Tons mined in the day. ^99 ' ^ X 86

Extend the Tons by the Rate, holding the rates for Key Factors, 132 . x . 72

126.5X.78=$98.67, etc. $278.85

Add the amounts =278.85 Proving against the Extension Total.

Mining

CONCENTRATING PLANT INVOICE

The rates are usually by the Net
Ton.

In the above —

Royalty on the Jack is figured at
20%.

Royalty on the Lead is figured at
25%.

To reduce to equivalent of Net Ton :

Divide the price by 2 and point off
3 places.

Jeplln, Missouri, SZiKA^.J.f.

MISSOURI LEAD AND ZINC^O,

"3izr

IN ACCOUNT WITH-Ai \^JBl-.

10 C\

3gir-

METHOD

Hold one-half of the price for Key
Factor and multiply the weight and
point off.

.525X20=$10.50

Leave this in the Register and mul-
tiply by the Royalty, 20% (3 Factor
Way) =2. 10.

Leave this in the Register and
make a negative subtraction of
10 . 50 = the Net, $8 . 40. | p^ yo.. im. d.y.

Figure the Lead in the same manner, = .84,
Royalty and 2.52 Net.
Add the charges, = 3.80

Clear and add the "Nets,' = 10.92

And subtract out the chaises 3 , 80

Equals amount of remittance 7. 12

m.

Mining

265

CONCENTRATING PLANT
SALES RECORD

This contains the Weight, Price and Extensions and a summary of the cost records :

jomnr chaxiihg go*

Ho* ^7 J"

Oaeuc "^Z^'ylTTi lbs. @ ^^

teOlE ^CVioO ibsT

Jatflc lbs, @

-2^H_^^

Z2I3

Ss^^jC^JijL

Coat jyg

■

ff^aiBg ^

lauina /^J-

/os'fa

6d

2rc

z3

To

METHOD

First add the summary of costs on right of Keyboard and jot down answer. Then when the extensions

. are completed, the total of costs are ready to be deducted.

Hold one-half the rate for Key Factor, preferably over the Fixed Decimal, and multiply thepoxmds — i. e.,

hold $20 . 00 and multiply 46 . 760 = 935 . 20

Clear and hold $14.00 and multiply 675.400= 9455.60

Leave the last extension in the register and add the amount of first extension $35.20 = 10390 . 80
Subtract out the Total Cost 1423.20

Equals the net profits $8967 .60

(Or — hold the rate and multiply Yi of the lbs., dividing by 2 mentally as you multiply).

CAR MANIFESTS

Smelting Plants issue "Car Manifests" on ship-
ments Teceived. The results of the tests, i. e., per
cent of Zinc, Lead, Iron, Moisture, etc., are entered
on this manifest. The net quantities, weights and
amounts are figured from these per cents and entered
on the manifest.

Mining

Mining

267

CAR MANIFESTS -Continued

COMPTOMETER WORK

The Unit of Weight is lo lbs.

Determine Weight of Moisture

Hold the Moisture per cent, .035, for Key Factor and
Multiply the Wet Weight, 87640=3070 lbs. Moisture.

Determine the Dry Weight

Hold the net per cent of moisture, .965, for Key Factor
and multiply the Wet Weight, 87640 = 84570 lbs. Dry
Weight.

Prove Moisture and Dry Weight

With the Dry Weight, 84570 lbs., in the register, add to
it the Moisture, 3070 lbs. = Wet Weight, 87640 lbs.

Determine Weight of Zinc

Hold the Zinc per cent, .585, for Key Factor and multi-
ply the Dry Weight, 84570=49470 lbs. Zmc Contents.

Determine the Iron Contents

Hold the Iron per cent, .015, for Key Factor and multi-
ply the Dry Weight, 84570 lbs. = 1270 lbs. Iron.

Determine the Amount

The Price will be as many dollars and cents above or
below the base, as the per cent of zinc is above or below
60.

Hence, the Zinc per cent being .585, the price is $1.50
less than the base, or $48.50 per net ton.

Hold one-half of the price, $24.25, for Key Factor and
multiply the Dry Weight, 84570 lbs. = $2050.82.

Determine the Freight.

The Freight Rate is .0468 per Cwt. Hold the rate,
.0468, for Key Factor and multiply the total Wet Weight
of the several cars, 252360 = $118.10, amount of Frei^t.

Add the Hauling and Freight = $181.19

Add the amounts of the several cars shipped, $2050.82,
$3802.45 = $5853.27. Leaving this in the register, sub-
tract the Freight and Hauling charge, $181.19 = $5672.08,
Net Amount.

FREIGHT WORK

Usually a settlement is made with the Railroad Com-
pany each month, the Railroad sending in all Expense
Bills for freight received during the month together ^dth
a statement of same.

The extensions on Expense Bills and the postings on
statements are all proved on the Comptometer.

The extending of weights by rates is completed on the
Comptometer before the item can be placed on paper.

Example :

49500 lbs. @ 67c a Net Ton.

Hold one-half of the rate, .335, for Key Factor over the
Fixed Decimal and multiply the thousand lbs., 49.5=
$16.58.

The Comptometer is worth its cost for this Freight
work alone to say nothing about the hundreds of other
uses.

268

Mining

STATEMENT OF RESULTS

This statement is compiled to show the costs per
ton for the several operations and the percentage
relation of the totals.

ARGENTINE CONSOLIDATED MINING CO.

STATEMENT OF RESULTS

FOR MONTH OF FEBRUARY. 1910

Tons of Rock Mined . . . 129,238

Tons Rock Hoisted .... 123,150 Total Expense,

Tons Rock Stamped. . . . 119,844 as below $169,455.36

Cost per Ton Rock Mined 1.24 ^w Total Construction 3,646.55
Cost per Ton Rock

Hoisted 1.30 *» $173,101.91

Cost per Ton Rock

Stamped 1.34 ^ Cost per Pound

Pounds Mineral Copper Refined 8 **^^ Cents

Produced 2,715,361

Pounds Refined Copper

Produced 2,045,658

Per Cent Mineral in

Rock Stamped 1 "«^

Per Cent Refined in Rock

Stamped 00 "^^

Per Cent Refined Copper

in Mineral 75 *^

Total Costs at Mine $153,955.24

Add Monthly Proportion Taxes . . 6,700.00

Total Costs at Smelter.

$ 160,655.24

8,800.12

Total Costs on Dock at Dollar Bay $ 169,455.36

Cost per Pound Refined Copper on Dock ... 8 *®^ Cents

Mich., March 22nd, 1910

Clerk.

METHOD

Find Costs per Ton Rock Mineral

Rock Hoisted
Rock Stamped

$160,655.24
= 1.24»io

= 1.30«5

= 1.34

054

Add in the Comptometer at the left,

The Total Cost at Mines

Divide this by the quantity of
Rock Mined, 129,238

Then by quantity of Rock Hoist-
ed, 123,150

And by quantity of Rock
Stamped, 119,844

Find the Refined Copper Costs —

On the Dock
Including Construction.

Add the ''Total Expense," $169,455.36, in the
Comptometer at the left and divide by "Refined
Copper,'' 2,045,658 = .$08»«^

Then add in the Grand Cost $173,101.91 and
divide by the "Refined Copper," 2,045,658, = $.08«"

Find the Per Cents of

Mineral Rock Stamped
Refined Rock Stamped
Refined Copper in Mineral.

Add the pounds mineral produced 2,715,361,

in the Comptometer at the left and divide
by the lbs. stamped (119,844x2000=239,-
688,000) = 1.1329%

Divide the Refined Copper in Mineral . . . 2,045,658
by the lbs. Stamped (119,844 tons X 2000
=239,688,000 lbs.) - .8532%

Divide the Refined Copper, 2,045,658, by
MineralCopperproduced, 2,715,361.. . . =75.3365%

ENGINEERING

Engineering

ENGINEERING, OR FRACTIONAL, MODEL COMPTOMETER
Showing lack anil Fractional Column*

Engineering

271

ENGINEERING

The work of the Engineer is so varied and so
different in the different classes of engineering that
we will attempt to show only a portion of the Comp-
tometer work.

The volume, variety and peculiarity of the work
in the Engineering Field called for a special ma-
chine,— one that would add and accumulate feet,
inches and fractions of an inch in the one operation.

Mr. Felt designed the ''Engineering Model,"
shown on the opposite page, to meet these require-
ments. This model is especially adapted to the use
of Architects, Building Contractors and Steel
Fabricators, as well as to the Engineering Pro-
fession.

Soon after installing one of the Engineering
Models, a prominent Chicago Architect had occa-
sion to check a set of building plans containing a
large number of detail measurements. The work
had been revised by two mental checkers and passed
as correct. But the Comptometer uncovered a
dozen or more errors ; thus, as a safeguard against
mistakes, the Comptometer was proven invaluable.

SOME USES FOR THE COMPTOMETER BY MECHANICAL

ENGINEERS

A. Computations involving the principles of Me-
chanics, such as —

Center of Gravity;
Moment of Inertia;

Center and Radius of Gyration ;

Centers of Oscillation and of Percussion;

The Pendulum;

Centrifugal Force;

Velocity; Acceleration; Falling Bodies;

Mass; Momentum; Work.

B. Computations involving the Laws of Mechanics

as applied to Machines, such as —

Lever, Wedge, Screw, Inclined Plane, Pul-
leys, Gears, etc.

C. Computations involved in Tabulating Data and

Compilation of Comparative Statistics, such
as —
Sununary of Output, Losses, etc.

SOME USES OF THE COMPTOMETER BY CIVIL ENGL
NEERS AND ARCHITECTURAL ENGINEERS

Civil Engineers and Architectural Engineers are
using the Comptometer for calculating : —
Properties of Sections;
Bending and Breaking Moments; Deflections;
Strength of Materials;
Weight of Materials ;
Thrust of Arches; Stress in Trusses;
Floor and Roof Loads;

Estimating Length, Weight and Cost of Mate-
rials ;
Estimating Surfaces, Volumes, etc.

Engineering

ADDING DETAIL MEASUREMENTS

This section of Detail Measurements of Building Plan illustrates a use for the Engineering Model Comptometer.

Ad<Img(l) @:

Adding @^

Adding @_

The Register shows 18'

11"
1"

18'

3"

Vs"

2'

6"

%"

•r

4"
21"

h"

4'

S"
21"

4'

8"

2'

5"

■'A"

Wanted : The total of detail measurements
between (1) and (2),

Add the various detail measurements, as
indicated, in feet, inches and fractions of an
inch. Each denomination is automatically-
converted into the next higher, while adding.

3' 6" 1^"

14' 8" H"

One-half) 1' 6"

of 3' 6M") 3" \i"

The Register shows 20' %"

This plan shows the measurement
between 1 and 2 for the main build-
4," ing line to be 20'-0".

1^" Adding the several measurements

amounts to 20' \^".

This is because the comer extends
J^" beyond the main building line
as shown by the arrow at 1.

The Register shows 20'

Engineering

273

10 and 100 and 1000 Times Inches and Fractions to Eighths
No. S nas Tisus is fob tbe wns tbb uuiMKiauiiB modkl.

o»

1"

2"

3"

4"

5"

6"

7"

8"

9"

10"

11"

—

0-10

1-8

2-6

3.4

4^

54>

5-10

6-8

7-6

8-4

9-2

8-4

164

25-0

33-4

41-8

50-0

58-4

66-8

75-0

83-4

91-8

83->

166-8

250^

333-4

41^4

500-0

583-4

666-8

750-0

833-4

916-8

1

8

o-u

0-lU

1-9*

2-74

3-54

4-34

5-14

5114

6-9*

7-74

8-54

9-3*

1-0*

9.4f

17-8*

26-04

34-44

42^

514)4

59-4*

67-8*

76-0*

84-4*

92-84

10-5

939

1771

2605

343-9

4271

5105

593-9

677-1

760-5

843-9

927-1

4

0-24

1-04

110*

2-84

3-64

4-44

5-24

60*

6-10*

784

8-64

9-44

f.l

10-5

18.9

271

35-5 J

43-9

5M

60-5

68-9

771

855

93-9

20-10

104.2

187-6

270-10

354-2

437-6

520-10

604-2

687-6

770-10

854-2

937-6

2.
8

0-34

1-H

Mli-

2-94

3-74

454

5.3f

614

6-114

79*

8-7*

9-54

3-H

1154

1994

28-14

36-54

44-9*

53-14-

61-54

69-94

78-14

86-5*

94-9*

313

114-7

197-11

281.3

3647

44711

531-3

614-7

697-11

781-3

864-7

947-11

1
2

0-5

1-3

2-1

2-11

3-9

4.7

5-5

6-3

7-1

711

8-0

9-7

4-2

12-6

20-10

29-2

376

45-10

54-2

62-6

70-10

79-2

87-6

95-10

41-6

125-0

208-4

291-8

375-0

458-4

541-8

625-0

708-4

791-8

8750

958-4

5
T

0-6*

1-44

2-24

3-04

3-lOi

4-8i

56*

6-44

7-a4

8-0*

8-104

9-84

5-2i

13-64

21-10*

30-24

38-64

46-10*

55-2*

63-6*

71-10*

80-24

88-64

96-10*

52.1

135-5

218-9

302-1

385-5

468-9

552-1

635-5

718-9

802-1

885-5

968-9

3

T

0-74

1-54

2-34

3-14

3-114

4-94

5-74

6-54

7-34

8-14

8-114

9-9*

6.3

14.7

22.11

31-3

39.7

47.11

56.3

64-7

72.11

81.3

89-7

97.11

62-6

145.10

229.2

312.6

395.10

479-2

562.6

645-10

729.2

8126

895-10

979.2

7

T

0-81

1.61

2.44

3-24

4.0J

4.104

5.81-

6^

7.44

8.24

9.04

9.104

7-3+

15-74

23-114

32-H

40-74

48-114

57-3*

65-74

7311*

82-3*

90.74

98.114

72-11

156^

239-7

322.11

406.3

489-7

572.11

656-3

739-7

822.11

906.3

989.7

P«nil|*«

TABLES FOR USE WITH THE ENGI-
NEERING MODEL COMPTOMETER

The Engineering Model Comptometer multiplies
feet, inches and fractions of an inch, and shows the result
in the same denominations.

Example :

What is the total length of 37 I-Beams, each 15'
ly^" long?

Fractional Method, with Engineering Model :

Hold the 7" and the J^" keys and multiply seven
times.

Then hold the 6' 4" and Ji" keys (ten times 1%".
See Table), and multiply three times.

Then hold the 37' keys and multiply 15= Answer,
678' 63^".

or —

Decimal Method, with regular Decimal Model; or an
Engineering Model, but not using the Fractional Col-
umns.

Use the Table No. 3, giving Decimal Parts of a foot for
each \i inch.

Hold 37 for Key Factor over the Fixed Decimal and
multiply 15.6354, (reading the decimal .6354 from table
as you multiply), =578.5098 ft.

Convert the Decimal. Clear the Register; hold the
decimal .5098 for Key Factor at right of Keyboard and
multiply by 12=6.1176, or approximately 6J^ ins.
or —

Find on the Table No. 3 the nearest decimal to .5098,
which is .5000 and equals 6}^". Therefore, apswer is

578' 6}^".

DECIMALS OF A FOOT FOR EACH % OF AN INCH TO BE USED IN CONNEC-
TION WITH THE C0MH8METER IN FIGURING LUMBER. STEEL BEAMS.
IMo-3 ANGLES. ETC

0'

1"

2«

y

4'

5"

b*

7"

8"

9"

10"

II-

.083.^

1667

.2500

3.U3

.4167

.50(M>

.5833

6667

7.500

8333

9167

/h-

.0104

.0938

.1771

.2604

..U38

4271

.5104

.>938

.6771

7604

8438

9271

M"

.0208

.1042

1875

2708

3542

4375

.5208

6042

6875

7708

8.542

.9375

X"

03 1.^

1146

1979

2813

.3646

4479

.•♦313

6146

6979

7813

8646

9479

y^

.0417

1250

2083

2917

37.SO

4583

.5417

62.50

7083

7917

8750

9583

X"

.0521

.1354

2188

3021

.3854

.4688

5.521

.6354

7188

8021

8854

9688

/a'

.0625

14.S8

.2292

.3125

.1958

4792

.5625

.6458

.7293

8125

8958

9792

X"

0729

1563

2396

3229

4063

4896

5729

.6563

.7396

8229

9063

9896

874

Engineering

CIVIL AND ARCHITECTURAL ENGINEERING

The calculations in figuring stresses are quickly
and accurately performed on the Comptometer.
A designer in the bridge department of a Western
railroad does three times as much work with the 12
Column Comptometer as by any other method — and
with accurate results. The following is typical of
the kind of work and the manner of using the Comp-
tometer in figuring moments for stresses and strams
data.

Properties of Sections.

Example :

^^—\

I

Jrfc

A = Area of section = 9 . 78125 sq. in.

X = Distance of neutral axis from

top of section = 2 . 3434 in.

X = Distance of neutral axis from

bottom of section = 5 . 1576 in.

I ^Moment of Inertia =52.8588

S =Section Modulus = 10.2487

r =Radius of Gyration = 2.3247 '

To Find the Area of Section.

Formula:

bs+ht = (5H XH)+ (QVs X ^) = 4.8125 + 4.96875 =
9.78125 sq. in.

COMPTOMETER METHOD

Use the Fixed Decimal method and multiply

5.5 X.875
and*6.625x.75

Accumulating = 9.78125 sq. in. area
(*d-s=h=7i^-J^,or65^)

Find the Distances from Upper Extremity of Section
to Neutral Axis.

FORMXJLA :

dVfsV-t) ^ (7}4''xH) + (%^x5y2-H)

2A 2 X 9.78125

42.1875 + 3.6367

= 2.3424

19.5625

The distances from the lower extremity to the
Neutral Axis will be the difference between the full
distance, 7.5", and 2.3424", or 5.1576".

COMPTOMETER METHOD

Square 7.5 on right side of Keyboard = 56.25
Multiply this by .75 (using 3 factor
method) =42.1875

Note this result and clear the machine.

Square .875 = .7656+

Leave in machine and multiply by

(53^-^) or 43^ (Three factor way) . . = 3.6367

Add to this the first quantity 42 . 1875

45 8242
And divide by 19.5625 = 2.3424

As the answer is wanted to the 5th figure, use the
6 figures of Divisor.

Engineering

276

PROPERTIES OF SECTIONS

Detennine the Moment of Inertia.

Formula :

tx^ + bx^-(b-t)(x-s)^ ^

3
(5<X5.1576') + (5HX2.3424^)-(5H~^)X(2.3424-Ky

102.8972 + 70.6876-15.0085

= 52.8588

COMPTOMETER METHOD

This mvolves a number of long multiplications,
such as raising 5.1576 to the 3d power.

In multiplying these long factors, it is better to
work from the left of the Keyboard and clear the
machine after each calculation.

Carry out to the 4th full decimal.

METHOD

Tx^i. e., ^X5.1576^
From the left of Keyboard,

multiply 5.1576X5.1576= 26.6008
Clear and multiply this

result by 5.1576 = 137 . 1963 (the 3d power

Clear and multiply this of 5.1676)

item by .75 =102.8972

Raise X -2.3424 to the

3d power in the same

manner = 12.8523

And multiply by 6.5 = 70 . 6876

(b-t)x(X-s)3

Add X in the Fixed Decimal position, 2 . 3424

And subtract .875

= 1.4674
Raise this factor to the

3d power as before . . . . = 3 . 1597
Multiply this result by

4.75 (which represents

(b-t) = 15.0085

Now having determined
each prime factor, use
the Fixed Decimal and

add =102.8972

70 . 6876

173.5848
Subtract 15.0085

= 158.5763

And divide by 3 = 52 . 8588, Moment of

Inertia
These computations being completed in one con-
tinuous operation without clearing.

Determine the Section Modulus.

Formula :

I 52^8588

d-X "71/^-2.3424 " A"-^^»^

COMPTOMETER METHOD

Merely add d in the Fixed Decimal position, 7 . 5
And subtract X 2 . 3424

Clear and add, on the 5.1576

left of Keyboard, the

Moment of Inertia ... 52 . 8588
And divide by 5.1576 . . . = 10 . 2487, the Section
Determine the Radius of Gyration. Modulus.
Formula :

COMPTOMETER METHOD

Add 52.8588 in on the left and Divide by
9.78125, splitting the Divisor in each
position, holding first small — 781. Then,
with right hand, use the remainmg keys,

smaU24. =5.4041

Leave this in the machine and proceed to
extract the Square Root (see "Sq. Root.'O
Equals Radius of Gyration = 2 . 3247

276

Engineering

STRENGTH

FINDING BENDING MOMENTS

Example :

A beam 18' 43/^" long is fixed at one end and un-
supported at the other. A load of 8600 lbs. is con-
centrated at the free end.

What is the Maximum Bending Moment in inch
pounds, at point of support?

Wl,

P1+-

in which P=Load in lbs.

1 = Length of span in inches.

W = Total weight of Beam in lbs.

A 12 column Comptometer will work this out to
the last decimal.

Formula :

(8600 X 220.5) + (55 X 18^ X 220.5) -^ 2)
wt. inches Igth. wt. per ft. Igth. inches Igth. )

Maximum Bending Moment in inch pounds at
point of support.

METHOD

The last statement should be figured first; then,
with the Fixed Decimal Method, accumulate the
product of the first.

OF MATERIALS

Commence at the right of Keyboard. Hold 220.5
for the Key Factor and multiply 18.375, equals
4051.6875

Leave this in the machine and multiply by one-
half of 55 or 27.5.

(Or multiply by 55 and divide result by 2.)

Use ''Three Factor Method'Xp.39) = 111,421 .40625

Leave result in the machine. Use the decimal, where

located, as a Fixed Decimal, and multiply the weight

by the length in inches, = 2,007,721 .40625, Bending

Moment in Inch Pounds.

Find the transverse strength of flagging (flooring).

Example: (From Kent's ''Mechanical Engineer's
Pocket Book.'')

Bluestone Flagging, 72" wide X 8" thick, resting
on 36" centers, 32" in the clear. What is the break-
ing load?

Formula:

Width X Square of thickness ^ ^ ^ , . . ^,

g — -. X .744 (*) = The

Span m clear. Breaking Load

at center of span.

METHOD

Square the thickness, 8, on the right side

of Keyboard 64

Leave this in the machine and multiply

by 72 {' ' Three Factor Method, " p. 39) . . . 4608

Then continue and multiply by .744,

(^^ Three Factor Method") 3428.352

Leave this result in the machine and

divide by 32 107.136

Net Tons, Breaking Load.

The final result is obtained without clearing the

machine or jotting down any intermediate result.

* .744 is the percentage of strength Bluestone sustains to Glaas,
which is used as a standard.

Engineering

277

FIGURING STRESSES

Find the stress in inch pounds in an angle.

Example:

An angle e*" X V/2^ X W and e'G'' long, weighing
24 lbs. per foot is loaded at the centre with a 2600 lb.
weight, the 6" leg being placed vertically.

H9|

Formula :

Total Weight of Beam

LoadXLength in inches Weight per ft. X length X length in inches

4 (Constant)

-h

8 (Constant)

and this result divided by 6.55 = Fibre stress in inch
pounds.

METHOD

Multiply length in inches,78 X load, 2600, = 202800
and divide by 4 = 60700

(Or multiply by Reciprooal .25, 3-Factor Method.)

Clear the machine and multiply, wt.
per foot, 24 X length, 63^ X length in
inches, 78 12168

(Using "Three Factor Method.")

Now divide this result by 8, (or better, multiply
by its reciprocal, .125)

C'Three Factor Method") 1521

Add to this the result of the first part

of equation = 52221

Stress in inch pounds at the angle.
Or-

First determine the result of second

part of equation

3

24X6^X78_ jg21

O

(Canceling 8 into 24 leaves a straight multipli-
cation of 3X6>6X78.)

Leave this in the machine, and, with
the Fixed Decimal Method, multiply
78 by 2600/4, dividing 2600 by 4
mentally as you multiply = 52221

To determine the stress per square inch —

Leave the inch pounds in the ma-
chine and divide by the established

constant, 6.55 7973 lbs.

Stress per square inch.

278

Engineering

® ®

SURVEYING

<k OF ROAD

Roadway = 40' Wide.
Width in Farm =
20 ft. = 30.31 links.

Survey of An Lregiilar
Farm.

This problem will well
illustrate the variety of
practical and eflficient
Comptometer appli-
cation to the Engineering
Problems.

Working up this data
mentally would consume
much gray matter,
energy and 300% to
500% more time.

No. of
Course

Latitude

Departure

Middle
Distance

Area

Bearing

C. L.

Distance

Side Line
Distance

1

-11

+873

436.5

-4,801.5

S 89° - 13' E

873.07

873.07

2

-391

+7

876.5

-342,711.5 i S 1° - 8' E

391.06

391.06

3

-11

+3,041

2,400.5

-26,405.5

S 89" - 44' E

3,041.02

3,041.02

4

-1:384

-259

3,791.5

+ 1 ,455,936.0 N 34° - 0' W

463.18

448.18

y

5 /

'fbrrm

+23

3,673.5

+606,127.5 N 8° - 0' W

166.60

163.10

1

6 ,

/W^l

-598

3,386.0

+ 1,425,506.0 N 54° - 53' W

731.33

718.33

J

7

+83

-528

2,823.0

+234,309.0

N81°- 3'W

534.48

521.48

ff

8

-204

-143

2,487.5

-507,450.0

S35°- 2'W
N66°-37'W

249.13

252.13

[

9

+466

-1,077

1,877.5

+874,915.0

1,173.49

1,183.99

>

10

+38

-226

1,226.0

+46,588.0

N80° -20'W

229.17

224.67

11

-30

-189

1,018.5

-30,555.0 1

S 80° - 50' W

191.37

180.87

I

12

-187

-94

877.0

-163,999.0 ! S26°-41'W

209.29

204.79

1

13

-140

-195

732.5

-102,550.0 1

S54°-20'W
S 42° - 30' W

240.05

242.05

1

14

-158

-145

562.5

-88,875.0

214.45 213.95

f

15

-425

-490

245:&

-104,125.0 1 S49°-04'W

648.63

615.63

/

+

1,557

3,944

Q/^^O

+4,643,381.5 i

9,356.32

9,274.32

—

1,557

3,944

-1,371,472.5 1

32.71909 Acres 5,051.17 4,969.17

1.51858 " in Roadway " -v ' * . '

31.20051 " Net,inFann NetC.L.D. Net S. L. D.

s

CO

.
.

o

id

o
»

Engineering

279

SURVEYING-Continued

The Latitudes and Departures are determined by-
actual measurement.

Thus we have :
The number of the courses.
The Latitudes.
The Departures.

Wanted :
Area of Farm (to center Line of road)
Bearings.

Distances of the courses.
Length of side hne of road for each course.

METHOD

1st: The + and — Latitudes and the + and —
Departures must be equal; so first prove same by-
adding the + Latitudes on the right of Keyboard
and the — Latitudes on the left of Keyboard and
see that they balance.

Balance the Departures in the same manner.

Figure the Middle Distances. Formula:

Add separately the previous + Departures and
the previous — Departures. Find the difference
between these sums and add or deduct (as indicated)
one half of the present Departure.

Example : Course 8.

Add the previous 'Plus and Minus Departures and
one half of the departure for course being figured,
to separate totals : —

Add Minus Depar-
tures on the left of
Keyboard

-259
-598
-528
- 71.5*

1456.5

Add the Plus Depar-
tures at the rig^t of
the Fixed Decimal

-h 873
+ 7
+3041
+ 23

3944

*One-half of course 8

Now without clearing, subtract the sum of the
— Departures, 1456. 5, from the + Departures, equals
2487.5 links, the middle distance.

2d: Find the Area. Formula:

Multiply the Middle Distance by the Latitude.

Example : Course 8.

Multiply from the right, the middle distance 2487.5
by the Latitude —204, using the latter for Key
Factor, equals —507450.0 links, the Area.

3d: Find the Area of the Farm.

Add the — areas first, 4801.5,
-342711.5, etc = 1,371,472.6

Clear the machine.

Then add the + areas, 1455936,
606127.5, etc = 4,643,381 .5

The larger amount or + areas
is now in the machine ready to sub-
tract the previously determined —

areas. Subtract 1371472.5 = 3,271,909 sq.

links Area of Farm.

4th : How Many Acres in the Farm?

As one acre contains 100,000 sq. links, point off
5 places = 32 . 71909 acres.

5th: Find the Center Line Distances. Formula:

The square root of the square of the Latitude
plus the square of the Departure = C. L. D.

Or Y - Latitude^ + Departure^

Example : Course 8.

Use the Fixed Decimal and accumulate. This
will leave the result in position to extract the Square
Root.

204 X 204

143 X 143

62065
Extract the Square Root of 62065, carrying out
to the second full decimal =249.13.

(See ''Square Root" for Method)

280

Engineering

SURVEYING-Continued

6th : Find fhe Side Line Distances of Courses.

The small figures inside of Roadway represent the
difference in lengths between the Center and the
Side Line Distances on account of the Angles.

If the junction of the lines forming the Angle
projects towards the farm, it increases the distance,
therefore the corresponding number is +.

If the reverse is true, the number is — .

Formula: Add to or subtract from the Center Line
Distance one half of the sum, or one half of the
difference between the numbers at the angles of
the course.

Example :

Course 4 (Courses i, 2, and 3 have no Roadway).

In courses 4 and 15 there is no other course to share
the extremes; hence, the full distance is taken at the
end of the road and one half of the next, which is
shared with the next course.

Add C. L. D. in the Comptometer in

Fixed Decimal position 463 . 18

Add to same 3^ of +12 6.

=469.18
Now subtract —21.

Equals Side Line Distance 448 . 18

Example : Course 5.

Add C. L. D. in Fixed Decimal position . . = 166 . 6

The difference between —19 and +12 is

—7; therefore subtract J^ of — 7 — .3.5

Equals S. L. D =163.1

Or add ^ of 12 (166.6+6) =172.6

And subtract 3^ of 19 9.5

Length of Side Lines on the Roadway.

Add the Side Line Distances
from courses 4 and is, inclusive. =5051 . 17 links

'//

And multiply by 7.92, inches per
link, (3 Factor way) =40005.27^

Reduce this to feet and inches,
i. e., leave in the machine and
divide by 12, stopping at the deci-
mal =3333 ft. 9*^

7th: Find the Bearing.

Formula: Divide the Departure by the C. L. D. =

the Sine of the Angle.

From this read the Degrees and Minutes from the
Table of Trigonometric fimctions found in any
Engineer's Hand Book.

Example: Course 13.

Add the Departure 195 at the left of Keyboard.

Divide by the C. L. D. 240.05, carry-
ing out 6 places = .812331

The nearest Sine in tables is .812423, showing
equivalent to 64*^ 20'.

Find the Area in the Roadway.

Add the Roadway Center Line

Distances 5051 . 17

Add the Roadway Side Line Dis-
tances 4969.17

Add these two total distances and
find the average, dividing by 2 . . 5010 . 17 Links

Multiply this by the width of
Roadway in Farm, 30.31Links = 151,858 Links

Reduce to acres, dividing by

100,000 1.51858 Acres

Fmd the Net Area of Farm. in Roadway

Add the Gross Area, in the Fixed

Decimal Position 32.71909

Subtract the Roadway area 1 . 51858

31.20051 Acres

These entire results were figured on a large size Comptometer in
54 minutes and proven in 40 minutes.

A 12-column Comptometer is best for this work.

Engineering

281

MINING ENGINEERING

The figuring of Volumes, Levels, Weights, Values,
e»,c., is made a pleasure rather than a dread. The
Comptometer is of special value in the compilation of
comparative tables and test data,

Example :

Find the flow of air in a pipe 8035 ft. long, 4''
diam.y 82 lb. pressure, 62^ Fr.

Volume in cubic feet per minute is the result of a
constant (60) multiplied by the square root of :

The pressure in pounds per square inch X the
diameter to the fifth power;

Divided by the density of the air in pounds per
cubic foot times the length of the pipe ;

Therefore the formula becomes:
Formula :

wL

Q = volume in cu. ft. per min. . . = ? (274. 14)

c = a constant =60

p = pressure in lbs. per sq. in . . . = 82

d = diameter of pipe in in =4

w = density of air in lbs. per

cubic foot =? (.5006)

Wi = (at62°) =.0761

L =length of pipe in ft =8035

r = ratio of atmospheric density

to pressure density (basis

of one) =? (6.5782)

A.p = Atmospheric pressure =14.7

Find the value of r.

_P+ 14.7, atmos. pres. 82 + 14.7
^ 14.7 ~ 14.7

METHOD

Add, over the Fixed Decimal, the Pressure . . 82
and the Atmospheric Pressure 14.7

Equals 96.7

(The total is now registered where the division can
be continued and carried to the 4th decimal.)

Dividethisby 14.7 Equals ''r'' 6.5782

Find the value of w.

w=r X .0761
Hold .0761 as Key Factor and multiply 6.5782 = .5006

Find the Volume, Q.

Q = 60\/_§?^ii! =

^.5006X8035

Raise 4 to the 5th power; multiply 4 X 4 on the
right side = 16. Hold 16 over itself for Key Factor
and multiply by 4 =64, etc., until raised to the 5th
power = 1024 (i.e. make 3 depressions because multi-
plier is in the machine once.)

Continuing, multiply by lbs. pressure, 82, in the
same manner or hold 82 as Key Factor, 3 Factor
Way = 83968. Clear and multiply 8035 X .5006, pref-
erably holding .5006 as Key Factor =4022.321.

Now clear and add in the previous result, 83968,
one column from the left and divide by 4022.321 =
20.8755.

This is a very long divisor. The best way is to divide in the first
position by 40, holding with the first finger of each hand, then
immediately let the right hand proceed to depress the small 22 keys
a corresponding number of times and then the small 31 keys. Con-
tinue in this manner for each Active Dividend.

This result will now be registered in line with the left column of
Keys and ready to proceed with extracting the Square Root.

Now extract the Square Root to the third decimal
=4.569, clear, and multiply by 60, using the latter
for the Key Factor =274.14 cu. ft. per min.

282

Pumping Stations

PUMPING STATION WORK

LOG SHEET

Municipal pumping stations make a daily record of
results. Usually these are made for eight-hour shifts.

The illustration on next page shows the records for one
eight-hour shift, results for the three shifts and the totals
for the day.

The original data furnished on the report is the engine
revolutions and the several gauge readings.

Thus the reading for Engine No. 1 at the beginning of
the first shift was 4,893,840, at the end of the first hour,
4,894,650, etc.

The results required are the following:

The number of Engine Revolutions per Shift;

The number of Gallons pumped by each Engine;

The number of Gallons pumped by all Engines;

Average Water Pressure;

Average Well Gauge;

Average Head in Feet;

The Duty;

The Average Daily Water Pressure and Well Gauges.

COMPTOMETER WORK

Engine No. 1 :

Determine the number of Revolutions per Shift:

Add in the Comptometer at the left the last reading of

the shift, 4,901,990

Subtract the first reading, 4,893,840

Gives the total revolutions made during the

shift 8,150

Prove the subtraction by adding back the first reading,
4,893,840, which result must prove against the last
reading, 4,901,990.

Determine the Number of Gallons Pumped :

The Revolutions X the Constant of the pumps, or
theoretical pumpage in gallons per revolution, equals the
gallons pumped.

Hold the Constant, 790, for Key Factor at the right of
Keyboard and multiply the revolutions, 8150, = 6,438,500
gallons pmnped by Engine No. 1 in this shift.

Determine the revolutions and gallons pumped for
each engine in the same manner.

Total Gallons Pumped :

Add the gallons pumped by each engine, 6,438,500, —
2,496,400, etc., =23,040,220, Total Gallons, first shift.

Average Water Pressure :

Add on the right of Keyboard the hourly readings of
water gauge, 39, 40, 40, etc., = 304.

Leave the amount in the register and divide by the
number of readings, 8 = 38, the Average Water Pressure.

Or, instead of dividing by 8, multiply by its reciprocal,
.125, 3 Factor Way.

Average Well Gauge :

Add the well gauge readings, 4.7, 5.0, etc., with the
decimal in the Dollars and Cents position, = 33.70.

Then reduce the same as before; i. e., divide by 8, or
multiply by the reciprocal .125, =4.21.

Pumping Stations

THE LOG SHEET

28Ji^

Pumping Stations

LOG SHEET— Continued

the Head in Feet:

A pressure of 1 lb. registered on the water gauge rep-
resents a column of water 1" square and 2.31 ft. high.
Therefore, the average pressure times 2.31 ft. equals the
head in feet as shown on water gauge. To this must be
added the height of water gauge above Datum, i. e., above
mean high water mark and average well gauge, or the
height between actual water level and Datum.

METHOD

Hold Average Water Pressure, 38, for Key Factor
over the Fixed Decimal and multiply the constant, 2.31.
Add to this the Average Well Gauge, 4.21 and height
above Datum, ♦31.1 = 123.09, Head in Feet for this Shift.

Coal and Ashes :

The coal and ashes are weighed alid the weighing slips
added for the total of each shift.

Determine the quantity of coal and ashes for each shift
in the same manner and then the total for the day.

Figuring the Daily Average Water Pressure and Well
Gauges :

Add the average for each shift and divide by 3.

* Shown on Log Sheet.

Figure the Duty:

The duty is the number of pounds of water raised one
foot per 100 lbs. of coal.

Find Gallons Pumped per 100 lbs. Coal:

Add the gallons pumped, 89,240,240, in the Comp-
tometer at the left and divide by the 100 lbs. of coal used
in pumping, 1508, = 59178 Gals, per 100 lbs. coal.

To find actual quantity of coal used for pumpage,
deduct the total of the several quantities used for other
purposes, as noted under Miscellaneous Reports.

Add the quantities used for other purposes, i. e., 750,
280, etc., = 3145.

Clear and add in the total quantity of coal, 153,900 and
subtract the 3145, = 150,755 (read as 1508 hundred lbs.).

Reduce to Pounds :

Multiply by 83^ lbs. per gallon, i. e., hold 59178 at left
of Keyboard for Key Factor, splitting on 59 and 178;
using the Key Factor until carried entirely oflF the Key-
board, = 493,150 lbs. of water pumped per 100 lbs. of
coal.

Clear and multiply this result by the head in feet,
118.98. Hold the latter for Key Factor at the left of Key-
board, splitting on 118 and 98, = 58,674,987 (read as
68,675,000 lbs. Duty per 100 lbs. coal.

Pumping Stations

SUMMARY

The Daily Report is the aummary of the totals taken from the Daily Log SheetH.

DAILY REPORT OF OPERATION Of the

'affon, Chicago, III,, for the month endings

The Data Wanted ia:

The Total Hours of Operation for each engine for the month.
The Total Engine Revolutions per Month per Engine.
The Totals of Daily Averages of Gauges and Head.
The Average per Day, for the entire Month, of Gauges and Head.
The Total GalloDS Pumped for the Month.
The Total Fuel Consumed for the Month.
The Total of the Ashes for the Month.
Add Each Column.

Figure the gallons pumped per engine; e. g-, Engine No. 1 — Hold

the "Constant," 790, for Key Factor and multiply the total revolu-
tions, 747,345, -590,402,550 Gallons Pumped by EngioeKo. 1.

Figure the results for the other engines in the same manner.
Figuring the Average Gauges and Head :

e. g., the average elevation of water in well.

Upon completing the adding of the duily averajfes, 328.52, divide
it by the number of days in the month, 31* 10.53, the average per
day for the monlh.

Determine the other aver^es in the same manner.

Pumping Stations

PUMPING RECORD FOR THE YEAR 1907-aTY PUMPING STATION, HARRISBURG, PA.

Comptometer Method on opposite page.

Pumping Stations

1^87

COMPTOMETER OPERATION ON PUMPING RECORD

The ease of Comptometer addition will be espe- Obtain the " Average Daily Consumption."

Cit^rS^h imrSLX.^d";:^v^' ?'^"^« -Monthly tow GaUon, P„n,ped " by .he

on the Comptometer more quickly than one mental ^^^ "^ ^^ montn.

addition by the average clerk. Add the "Total Gallons Pumped."

T , . xi • -r. . x^ . , Obtain the " Daily Average for the Year."

In working up this Pumpmg Record, proceed aa aaa^u *<T^ i r^ v » a a-a u ^o

follows: Add the Daily Consumption and divide by 12.

1st. Add the "Hours and Minutes." nK*«i« ♦!,« "i>«r ra«;fo rn»,«,«,«««« »»

Add the mmutes first, equals 248 "''**™ ^^ ^®' ^*P*** Consumption."

Divide by 60, equals 4 hours 8 Min's Divide the "Daily Consumption" by the number

Then, continuing, add the hours on the next of consumers for the month, which factor is

three columns of Keys, equals obtained from the records.

8353 hours 8 Min's Cross-add "Pumping" and "Banking," for

2d. Divide the "Hours and Minutes" for each monthly total. Then add the columns— " Pump-
month by the number of days in the month, i°g." "Banking," "Total," and prove the sum of
to obtain the "Average Hours and Minutes "Pumping" and "Banking" against the total.
Per Day."
Obtaining the « Average Time Per Day." ^^^ *^* " ^^^^^^ ^"^^ Average."

Add the hours, 716, in the Fixed Decimal position, ^•^ti^'jf 'i'?"*^ ^^' ^^ ^""""^^ ""^ ^°^^" ^""^

and the minutes, 45, at the right of Keyboard. °^'^*°® ^^ '

Divide the hours by the number of days in the Q^iXain. the " GaUons Pumped Per Pound of Coal."

month, 31, stopping at the Fixed Decimal, vrouuuo uiui.«,u «««« ui v^vo*.

. .23 Rem 3 Divide the "Total Gallons Pumped," 348,731,100,

Convert the remaining hours, 3, into 'miiutes on i^^i n^e^o^o'I^K ^'"' ^^ *^® ' ' ^""^^ ^^^^ ^°'" Pumping,"

the right side of Keyboard; i. e., 3 hours times 60 l,lU8,d<J4 lbs.

minutes, (accumulating with the minutes already • , ^ . ^. ., _ _ ^, , . _ „ ^ . ,,

in the machine), equals a total 225 minutes Obtam the " Monthly Average Gallons per Pound."

Divide the minutes by the days of the month, 31, Add the "Gallons per Pound" and divide by 12.

gives the final answer 23 hrs. and 7 min's. ,, , .x.- .• , .• , j x •, j

/-kux • ^1. « TV M « ^ X, ■., .. Back of this report is an accumulation of detailed

Obtam the Daily Average for the Year." data from day to day. The Comptometer furnishes

Add the "Average Tune Per Day" and divide every result with Absolute Proof. The relief

"V 12. afforded is inestimable.

ess

Pumping Stations

MONTHLY FUEL REPORT

The quantity of coal on hand is taken from actual
measurement, while the other data is on hand from the
records.

(See form illustrated on next page.) "Monthly Report
of Fuel Consumption by Measurement."

Results Wanted :

Coal on hand.

Coal burned.

Percent of coal per million gallons pumped one foot
high.

Coal on hand August 1st.

METHOD

Add on the right side of Keyboard

The coal on hand,

The coal received.
Equals the coal available, 5,778,705 lbs.

Deduct the coal on hand 928,600 lbs.

Equals Total Coal Burned 4,850,105 lbs.

The Foot Gallons pumped for the period are abstracted
from another report.

Divide the Total Coal Burned, 4,850,105 lbs., by the
Million Foot Gallons pumped during the period, 417,293.-
78=11.6 pounds of coal per million gallons pumped one
foot high.

As there will be but three figures in the answer, use only
the first four figures of the divisor, i. e., 4173.

Coal on Hand August 1st:

Add on the right of Keyboard the quantities of coal
on hand July 1st, 497,655 lbs.

Coal received in July, 2,928,750 lbs.

And subtract from this the
amount burned in July,

Coal Burned to August 22d :

Add in the Comptometer the
total coal burned for the period.

Subtract coal burned in July,

3,426,405 lbs.
2,835,180 lbs.

591,225 lbs.

4,850,105 lbs.
2,835,180 lbs.

Equals amount burned in Aug. 2,014,925 lbs.

The Comptometer produces accurate results and proofs
in a manner that is very gratifying.

Pumping Stations

S89

mitkll liport If Fill Gsisiiptioi l| Miisiriieit

DIVISION <^ OPERATION OF PUMPING STATIONS
.PUMPING STATION FOR..

Coal on hand

Coal received in

Coal received in
Coal received in

y^^

l»ld.

Coal received in.

1. 19lfi

_ 1911! ^^fJ^S^Z^]^

-^^ 19LR .-Ji^^^J^OO

. 1911.

. 1911,

Total coal available
Coal on hand

Total coal burned

Total Pumpa^a x Head

Pounds of coal par milUoE ^llo£( pumpad one foot hi

Coal baroed in ><«^^* IW*

Coal burned in.

/f

^ /"^i^/r^^

.191

Coal burned in^2j^. ^^J^^iZ.

.191

.Z^AU^^S^S^

Coal burned
Total coal on hand

191 to.

J9I

V^

., XS3

<r9/,ji£S^

Che ooal Sa bin DeAavrea 40* 8^ z 5' x 9*}

a»&U6« XT' 6" z 16*}

find we j^tia ajiiroKlMitely 52)- Xba* per ca« ft.

Uiltlply, 8 Taotor Itayf A>r oobio oontents of eaoh bin •
1830 ana 16200, or ISOSO on* ft.

Add tlie bin oontenta and niltiply bj the velg^ per ou» ft* ,
51«5 =» 928,646 (road aa 928,600 Ita. )

J

Pumping Stations

THE PAYROLL

The distribution of Payroll is made up daily at each pumping station. The amounts chargeable to each of the opera-
tions are entered under the corresponding heads.

COMPTOMETER WORK

Add the number of men employed in each shift.
Add the amoimts charged against each class of work.
Cross add for the total of the day.

^

Paper Mills

S91

PAPER MILLS

The principal phases of work to which the
Comptometer is especially adapted are —

Purchase Invoices

Figuring and Proving Outgoing Bills

Costs

Statistics

Inventories

Stock Cards

Payrolls

General Bookkeeping, etc.

Purchase Invoices :

1. Raw Materials consist of a variety of articles,
such as Sulphur, Spruce, Clay, Alum, Colors,
Ground Balsam, Pulp, etc.

Example:

76465 lbs. Ground Spruce @ $2.15 Cwt.-
11644.00

Hold the rate for Key Factor at the right of
Comptometer, and multiply the weight, 76465 =
$1644.00

2. Proving Mill Supply Invoices, such as for
Pipe Fittings, Belting, Hose, etc., is one of the
important factors in the Purchasing Department.

Proving the Supply Bill:

Accumulate the Gross Extension for each of
the items, e. g. —

HAD£EY PAPER COMPAHY

1-17-1910

To

Saratoga Plxuabing & Heating Co. ])r

164» 7" W.I. Pipe Q ( .76^ per foot
214" U" " n II ,95 w ft

Less 65-e9e

rross
FhrfcenBlon

524' 5" Ip W.I. Pipe e $
278» 6" li" " nun

less 56-2i9{

.27 foot

124

204

87
62

TRJ

6

4

2

8

4

2

16

4

27

35

- gP"

X.OO
1.75

W.I. CcupUngs Q # .80 eaoh
" " 1.06 "

Reducers **
Tees *

j^H n n

Crosses *'
Elbows*

n w
n w
n 11

2.20
.76

1.05
.20
• 16

n
n
II
11

«
If
n

146

l:^"

Less 70-«10-G9S

D.K. Leather Beltizig 0 2.65 foo
Less 50-5jS

4,80
4 20
2 00

14.
5<

12.

586

26
17

59
66

1^

00
00

4.40

00

4< 20
5.40
5.60

SCJtSQfli

109,20

SOL

66.92

90

15

185

80

78

frtal

rv^f^it

Hold the price of pipe, $.755, over the Fixed Decimal, for Key
Factor, and multiply the feet, 164.5833 =$124.26039. Leave the
result in the Register and multiply the next quantity, 214.916
feet, by the price $.95 = total of $328.43. Then figure the net as
follows:

Method 1.

Multiply, 3-Factor Way, by the net of the first discount, 35%, =
$114.95.

If using a 12-column Comptometer, leave this amount in the

Register and again multiply, 3-Factor Way, by the net of 5%,
which is 95%, =$109.20.

If using a smaller size of Comptometer, clear the Register each
time and multiply by the net of the discounts from the right of the
keyboard.

Method 2.

Get the net of the Chain Discount, .3325, from the "Comptometer
Chain Discount Table," and multiply the gross extension by same.

Figure the other items in the same manner; then add several net
extensions for the total of invoice.

ii92

Paper Mills

OUTGOING BILLS

Print and Wrapping paper is usually sold by the Cwt, or Ton. Writing or Bond Paper, by the Ream and Quire. The
standard quantity is 600 sheets to the ream, 25 sheets to the quire. Thus a quire is one-twentieth of a ream and is expressed
as such.

J. W. Harris Paper Coopany,

Oot, 10, 1913.

To

paper ICIIIB Corporation, Br

27£60 Ibe. Print Paper at |07.5O Het Ton

1640 " Wrapping " " 3.76 per Cwt

46 Beams ** n n Z.9b **

8-8/20 " Special Writing " •• 11.60 ••

35 ** 26 X 36-80# Book " " .08*3/4^ lb.

Ream

let
Extension

1610.94

67,76
181.70

27.84
246.00

Total

11023.23

"FjY a \f PT4TC •

1. 27250 lbs. Print @ $37.50 Net Ton = $510.94.

COMPTOMETER WORK

Hold one-half the rate for Key Factor over Fixed
Decimal ($18.75) and multiply the weight, 27.250 =
$510.94.

Pointing off three places for the thousand pounds.
Split the Key Factor, using first 18, and multiplying to-
wards the right. Then shift to the 75 keys and multiply
back towards the left.

1540 lbs. Wrapping Paper @ $3.75 Cwt. = $57 . 75
46./(r Reams Writing Paper @ 3.95 Ream = 183 . 08

Hold the rate for Key Factor over the Fixed Decimal
and multiply the reams and decimal of a ream; i. e.,
46.35X$3.95 = $183.08.

One-twentieth of a ream is .05. Therefore, to deter-
mine the decimal of a ream, multiply the number of
twentieths by .05, as, 7 X. 05 = .35.

Paper Mills

293

PAPER MILL DAILY RECORDS

The Beater Room Report shown below is one of several reports that are made out daily.

Comptometer Work.

Add the various columns for the daily totals "Pounds Broken" and of each stock used, i. e. —
416, 485, etc. = 2493 "Pounds Broken."
26, 29, 28, etc., = 159 bbls. "Pulp."

Treat in the same manner the columns of Pulp Bundles, "Pounds Soda Pulp," "Pounds Clay," "Pounds Alum,"
"Pounds Size" and "Ounces."

Paper MilU

COSTS

The Cost Department figures the cost of each mill order, which
involves a number of Percentages, Costs per Ton, etc.

When a Mill Order is to be made up, samples of wet Sulphite,
Ground Spruce, etc., are put in a drier and the water is taken out
to get the Net Weight. The percentage of the Wet Weight against
the Net Weight is then figunKi, which will be used as a basis for
figuring the net weight in the Mill Run.
Determining Percentages of Dry Weight to Wet Stock,

i. e., 55}/^ lbs. of wet stock put in the drier, and after the drying
process weighs 22 lbs.
What is the Per Cent of Dry Weight?

Add the Dry Weight, 22 lbs. in the Comptometer at the left and
divide by the Wet Weight, 55.5 lbs., =39.63%.

Figure the per cent for each dry weight in the same manner.

The Cost Sheet exhibits all the ingredients contained in the
Mill Run.

MILL RUN COSTSHFFT

The 12 or 10-column Comptometers are much to be preferred
on this class of work.

:£,&

0I;.,

u

A

U'">

u

r-

J^^. / .

.J7»

:<.

/*t

4ff

^.. ■ ■>A^4,f■.^

fl>-r\

^ j'^,!.. s3.:f.

''r' ^

.'

^ Ji>l::..zr '

.iS'

■f?

yj

i.T

.:?„, J^.^.

.■A-

'■^

THU«na_uvW«« an>

'^.iTPi

LaiCr. Hnunu

7/?

J 00

Tf

J-s-

3S%U

tunaxtUH HMt

^

-nsfeS-is^.i'SJ£?£+^

.

-■ -.i?Z=SL

4?

TOTAL com

kir

^v'

riMi

/ g,^ ■

J^l 3f \

' (f

'

«— t. /ytcA44f?7!4J^,irt^Lji'ri

^f i^W*^'

„^

Paper MilU

PAPER MILL COST SHEET- Continued

Working up the Cost Data :

The Net Weight and Cost of Each Ingredient:

Take Bleached Sulphite-
Hold the Wet Weight, 17500 for Key Factor and multi-
ply the percent .3963 = 6935 lbs.

Leave the weight in the register and multiply by the
price, Three Factor Way, = J208.05.

Continue in the same manner for each item.

Extend the waste having a value by price, 7871b @ $2.00
Cwt. = $15.74.

Add the Cost Items, J208.05, $222.94, etc., = $1008.37.

Then subtract the amount of waste, S15.74 = Net Cost,
$992.63.

Statistical Work:

Figurii^ Material Cost per Cwt. of Finished Paper

Figurii^ Overhead Expenses per Cwt, of Finished Paper

Figuring Special per Cwt, of Finished Paper

Figuring Net Selling Price per Cwt, of Finished Paper

Figuring Profit per Cwt, of Finished Paper

These cost items are all based on the Finished Weight,

and, therefore, must be divided by same, viz., 38264.

This being a constant divisor, get its reciprocal and

multiply same by each corresponding amount.

i. e., Add 1 in the Comptometer at the left and divide
by 38264 = 26134, the reciprocal.

Then multiply 992.63 by 26134 = $2,594, cost per Cwt.
of Stock.
1.411 cost per Cwt.
of Overh'd.
.065 cost per Cwt.

of Special.

4.070

Then multiply 540.00 by 26134 =
Then multiply 25.00 by 26134 =

Add the cost items for total cost per Cwt. = 4.070.
To Prove, multiply the Total Cost, $1557.63 by the
reciprocal, 26134 = 4,071.

Finished Weight per Beater :

Divide the finished weight by the number of Beaters,
35 = 1093 lbs. per Beater.

i. e., Add 38264 in the Comptometer at the left and
divide by 35= 1093 lbs. per Beater.

Figure the Net Selling Price and Profit per Cwt. in
same manner as above.

Production :

Machine Weight per Hour.

Finished Weight per Hour.

Add each weight in the Comptometer and divde by
the hours, i. e., 40,000 divided by 34 = 1176, etc.

One of these sheets is made out for each mill run and
worked up daily.

296

Paper Mills

STATISTICAL WORK

Statistics :

The determining of the Average Monthly Cost of each
material used and the Labor Average Costs involve many
Comptometer operations. The speed and accuracy of
the Comptometer makes it indispensable.

Material and Labor Costs :

U. S. FAFEIt MILLS CO.

OVIT COSTS AlfP FERCEHTAfiSS
July, 1913.

213 Tons

!K>od
Pael
Felts

1765
375
95

40
60
70

Cost

Xqb.

8
1

289
763
449

Btttio to
1M*1 !rotal

36
7

1

37
74
97

Batio to
Grand Votal

24
5
1

U
13
31

2365 40

11

11

Wires

87

45

412

1

80

1

19

Soreens

107

65

505

2

22

1

47

Oils

56

40

266

1

16

77

4853

60

IS

79

Bat

.0 to

lASOR

L^

\T Total

Vood Tard

390

65

1

634

15

83

5

34

Wood Room

485

70

2

280

19

68

6

63

Grinders

765

40

3

593

31

01

10

46

TrucKdrs

560

70

2

632

22

72

7

66

Deoksrs

265

70

1

247

10

76

3

63

Total Labor Cost

2468

15

11

59

GBAIP TOTAL

|7321

75

£3

27

Comptometer Work :

Add the items of Material Cost,
$1765.40, $375.60, etc = $4853.60

Then the items of Labor Cost = 2468 . 15

And then the Grand Total = $ 7321 .75

The production is 213 Tons.
What is the Cost per Ton ?

Divide each item of cost by the Tons Produced.

$1765.40-^213, 375.60^213, etc.

As the Divisor is a constant, get the reciprocal; i. e.,
1 -^ 213 = 46948. Then hold the reciprocal at the left of
Keyboard for Key Factor and multiply each expense item
respectively, splitting same, using first 469, then 48.

$1765 . 40 X 46948 = $8 . 289
375 . 60 X 46948 = 1 . 763, etc.

See "Reciprocal Work" for Pointing Off.

What are the Ratios of each to the Sub-Totals and
Grand Total?

Work up in the same manner; i. e., get reciprocals of
Material Cost, $4853.60 = 20603; Labor Cost, $2468.15 =
40516; Grand Total, $7321.75=13658, and then multiply
the items of material cost and labor cost,

i. e., 1765.40X20603 =36.37

375.60X20603= 7.74

etc
390.65x405i6 = 15.83
485.70X40516 = 19.68

etc
1765.40X13658=24.11
375.60X13658= 5.13
etc.

Paper Mills

INVENTORIES

Paper Mills usually take physical inventories monthly or quarteriy. See Comptometer Work below.

ENTERED BY .

.JO

_SHEET EXTENDED BY
_STRIP EXTENDED BY-

ft- — iiijjf-

Enn».

/j/ifS^

Book Paper:

Hold price S3, 15, over Fixed Decimal, for Key Factor and multi-
ply the reams, 317.45=$999.97.
Fuel:

As this Ls priced by the toa, hold one-half of the price, $1,40,
over the Fixed Decimal, for Key Factor, and multiply by the pounds,
with three places pointed oft, 147.215 -J206.15.

Print Paper:

Hold the price, $4.65, for Key Factor and midtiply the Cwt.,
57.25, over the Fixed Decimal, -t266.21.
Parrolls: STOREKEEPER

The Time Books are added and proved; Extensions made and
verified; Payrolls analyzed, etc. (See "Payroll".) For — "Ledger
Work," "Cash Books, ' "Journals," etc., see "Bookkeeping."

298

Paper MiUs

WHOLESALE PAPER AND TWIN

FOREIGN INVOI

UmiM.(?aJuA> a^ Juruni Cr. OR. , {kiie ^tmt6.H/Z

TO CKHAH and CO. Sweden.

Rolli

100

IZI

110

ISO

s^i

Quality

Kilos

4i0

11^1

3^5

S303

Tons

(A

S

CWT.

Qu.

'A<|r^^

Dmy)

I

Lbs.

zz

2.20^7^

7

NLT FAb.
Sweden

Comul Fee

i
IZ

S
15

8 Per C. T.

104

3

to

5
6

104 19 ^ II
@ 4.8665 Exch.=*5l0.14 on June .6

Kec'dJulYl^Rate 4.87Z5' 511.37

PRICE IS dY C.T. - ZZ40 Lbs.
I KILO = 2.Z0474 "
FIRST FIND I KILO IN C.T.
2.Z0474

ZZ40

.000964Z6

MUL. KILOS Br DECIMAL OF C.T.

SJOJ \000S54Z6 = 5. I7ZJ
REDUCE PRICE TO PENCE

MUL C.T BY -
REDUCE PLNCL TO i 5 J

- STERLING - CURRENCY AT RATED EXCH.

Printing Houses and Binderies

PRINTING HOUSES AND BINDERIES

The Comptometer is a great aid and time saver in handling and figuring the work in Printing Housea and Binderies.
They have all the usual bookkeeping and accounting work, on which the Comptometer excels; also, figure work peculiar to
their line.

The principal Comptometer uses are the following:

Estimate Sheets :

Determining Number of Reams.

Determining Pounds of Paper.

Determining Pounds in Cover Stock, Compositionj etc.

Footing and Extending Uie Time by the Rates on —

Compositors' Tickets,
Job Press Reports,
Bindery Time Tickets,
Cylinder Press Reports,
Invoices,
Department Credits.

Footing of:
Composition Hours,
Press Hours,
Number of Impressions.

Adding:

Sales Books,

Cash Books,

Ledgers, etc.,

Proving Daily Postings,

Balancing Ledger Accounts,

Trial Balances.

Payrolls:

Extending and Footing,

Determining Currency Denominations.
Invoices :

Extending and Proving.
Inventories :

Stock Ledger, etc.

THE COMPTOMETER 3IMPUF1ES COST WORK

300

Printing Houses and Binderies

ESTIMATE SHEETS

The estimate sheet illustrated herewith represents an
estimate on 8,000 books, each 216 pages and cover. Out-
side front and back covers two colors; sewed book, cover
glued on; trimmed book size, 6x9"; printed on paper
38 X 50", weighing 160 lbs. per ream and costing 83^c
per lb.

Book paper is put up in reams of 500 sheets each. The
number of pages for each form and the size of sheet re-
quired is usually determined by inspection. In this case,
the job will be run in six 32-page forms, comprising 192
pages and one 16 and 8-page "work and turn" form, wast-
ing 8 pages blank stock.

PAPER STOCK

Paper stock will be required as follows:

With the larger forms 32 pages are printed on each side
of the sheets; therefore, one sheet will print 64 pages and
three sheets will be required to print 192 pages.

On the smaller form one sheet will print 48 pages, or two
sheets of the remaining 24 pages; hence, one-half sheet
will be required for 24 pages, or a total of 33^ sheets per
book.

COMPTOMETER METHOD

Figuring the Time Cost :

Use the Fixed Decimal and multiply the rates by the
hours, jotting down each extension. There are 6 forms
requiring 30 hours each, hence, 180 hours.

180X81.80 =$324.00
22 X 1.60= 35.20
etc.

Then add the labor items =$409.60.

Extend the ink in the same manner, adding 10% for
handling, =$19.80

How Many Sheets Required?

Three and one-half sheets of 160 lb. paper are required
for each book; therefore, hold 3.5 at right of Keyboard
and multiply the number of books, 8,000, = 28,000 Sheets.

Add 3 % for Waste.

Leave the 28,000 in the register and multiply by 103%,
3 Factor Way, = 28,840 Sheets.

How Many Pounds of Paper?

licave the 28,840 sheets in the register. Multiply
160 by .002 (reciprocal for 500), =.320. Multiply the
sheets 28,840, 3 Factor Way, by .320, =9228.8, which is
considered as 9,230 lbs.

What is Paper Cost?

Add 1.2 lbs. to the weight of paper so that the register
shows the 9,230. Then multiply by the price, $.085,
3 Factor Way, =$784.55, Paper Cost.

The 10% to be added is seen at a glance, so jot down the
amount, $78.45.

(Continued on following page.)

Printing Houses and Binderies

301

ESTIMATE SHEET

rar.

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Sunning xTIlf at rate of p«r hr..

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B-U.,^ ^.^.M .t «t. M ,« ».._

Body.... 0.. pp. forau MaJw-ready..

finnning 0lMat rate of par hr.

Body pp. fonna Ifakt-raady

Kmnlng Mat rate of par hr —

8Up-ahaating —

Corar— f?. pp. fanna ran on Kaka-raady.

Saaning ...^M at rate of....- par hr._

Broasfag ..,

Ink, Body Black Ms

„ Color Mz

M X

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.^J2..kn../.'.&.^par hov

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Iba.atlf!./(?^parlh.

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Binding

Page Inapaction Shaate.

■ Shipping.

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Boyalty.

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S'£-C

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302

Printing Houses and Binderies

ESTIMATE SHEETS -Continued

COVER STOCK

Figure in the same manner.

Size required is found to be 20 x 25", which cuts two
covers the 20" and four the 25" way, or four sets of covers
from a sheet. Add the number of books, 8,000, in the
Comptometer and divide by the number of covers cut
from a sheet, (4), = 2000 sheets of cover stock.

The covers to be two-color work will be run through
the press twice; so add 6% for spoilage.

How Many Pounds of Cover Stock?

Hold 1.06% (actual stock plus per cent spoilage) for
Key Factor at right of Keyboard or over the Fixed
Decimal and multiply the number of sheets, 2,000, =
2,120 sheets required.

This cover stock weighs 80 lbs. to the ream. Multiply
the weight per ream by .002 (the same as dividing by 500),
= .160. Leave this in the register and multiply the gross
sheets, 2,120, 3 Factor Way, =339.2, which is entered as
340 lbs.

Cost of Cover Stock :

Add .8 to the lbs. to make the register show 340 lbs.,
and multiply by the price, 9c, 3 Factor Way, = $30.60.

Jot down this amount, also 10% of same, $3.06, which
is seen at a glance.

Total Stock Cost:

Add the items of paper stock cost, $784.55, $78.45, etc.,
= $896.66. Jot down this amount and then continue and
add to it the other items of stock cost, $18.00, $1.80 =
$916.46. Leave this amount in the register and multiply
by 5%, 3 Factor Way, =$45.82. Add to this amount the
stock cost, $916.46, =$962.28, the amount estimated for
paper stock.

Now add the labor items, $5.50, $324.00, etc., = $425. 10.
Leave this in the register and add 123^%, i. e., multiply
by .125, 3 Factor Way, =$53.14. Clear and multiply
the quantity of books by the binding estimate, $26.00
per M, = $208.00. Now add the several departmental cost
items, $425.10, $53.14, etc., =$1,648.52, which, roughly
speaking, would be the amount of the estimate.

Shorter Comptometer Method :

Jot down the amount of labor on the " Lock-Up," $5.50.
Now extend accumulatively the various hours by
rates, i. e.,

180 hours at $1.80
22 hours at 1.60
18 hours at 1.60
24 hours at .90

Gives a total of $409.60.

Clear, and figure the ink, 60 lbs. at 30c, and add to it
10%, =$19.80, cost of ink.

Now figure the weight of paper as before, equals
9,230 lbs. Then figure the weight of the cover stock,
which equals 340 lbs. Accumulate the stock cost, i. e.,

9,230 lbs. at 83^c

340 lbs. at 9c =$815.15

Add 10%, which is seen at a glance to be $81.51,=
$896.66, Total Stock Cost.

Leave the cost of paper stock, $896.66, in the register
and add to it the other items of stock cost =$916.46.
Leaving this in the register, increase it by 5%, using the
Fixed Decimal method.

Now add and figure the labor cost in the same manner,
excepting that it is increased by 12 J^ % and add the several
items for total of estimate.

Printing Houses and Binderies

SOS

STANDARD SIZES AND EQUIVALENT WEIGHTS OP PAPER

TABLE OF EQUIVALENT WEIGHTS PER REAM OP

BOOK PAPER

UNIT

20x25

22x28

24x36

25x38

28x42

32x44

1000 sq. in.
surface area^
of a ream
weighing 1
pound.

500
t-q. in.

616

sq. in.

864
sq. in.

950

sq.in.

1176
sq. in.

1408
sq. in.

500 sheets to the ream

LBS.

LBS.

LBS.

LBS.

LBS.

LBB.

25

12

15

22

24

29

39

30

15

18

26

29

35

42

35

17

22

30

33

41

49

35.5

18

22

31

34

42

50

40

20

25

35

38

47

56

42.1

21

26

36

40

49

59

42.6

21

27

37

41

50

60

45

22

28

39

43

53

63

46.1

23

28

40

44

54

65

50

25

30

43

47

59

70

51

26

31

44

48

60

72

52.6

27

33

46

50

62

75

55

27

34

47

52

65

77

56.8

28

35

49

54

67

80

57.8

29

36

50

55

68

82

60.3

30

37

52

57

70

85

63.1

31

39

54

60

74

89

65

32

40

56

62

76

92

68

34

42

59

65

80

96

70

35

43

60

66

82

99

71

36

44

61

67

83

100

73

37

45

64

70

87

104

75

37

46

65

71

88

106

80

40

50

70

76

94

113

84.2

42

52

73

80

99

118

85

42

52

73

81

100

120

90

45

55

78

85

106

127

92.5

46

57

80

88

109

131

94.6

47

59

82

90

112

134

100

50

62

86

95

118

140

102

51

63

88

97

120

144

105.2

52

65

91

100

123

148

110

55

68

95

105

130

155

126.3

63

78

109

120

148

177

The Standard or Mill sizes of Book Papers and their equivalent
weights are shown on the Tables below.

STANDARD WEIGHTS OF PAPER

24x36

25x38

28 X 42

32x44

20

30

40

45

25

35

45

50

30

40

50

60

35

45

60

70

40

50

70

80

50

60

80

100

60

70

100

120

80

120

140

100

By permission of R. R. Donnelley & Sons Co.

Many times the paper specified is based on a certain size and
weight, but another size of corresponding weight will be used to
avoid a large waste.

FIGURING WEIGHT OF SPECIAL SIZES

Example:

A specification for a large run calls for paper on a basis of 25 X38 —
60 lbs. It is found that 30X48 will eliminate a large waste.

What weight in the 30X48 will be equivalent to 25X38—60 lbs.?

METHOD

Multiply the so. in. surface area of the proposed paper by the unit
of that used for a oasis = weight per ream of proposed size.

Hold 48 for Key Factor on right of Keyboard and multiply
30 = 1440 square inches in the 30" x 48" paper.

Leave this in the register and multiply by the weight of the base,
as found in the table opposite, (25X38--60 lbs.), 63.1 pointing off
four places = 90.86 lbs. per ream.

USE OF THE EQUIVALENT TABLE

What weight of 32 X 44 paper is equivalent to 25 X38— 80 lbs.?

METHOD

Refer to the accompanying table of equivalents. Find the line
containing the 25X38 — 80 lb. paper and on this Une, under 32X44
size read the equivalent weight, 118 lbs. per ream.

Under Standard Weights, 32X44, you find 120 lb. paper is the
nearest stock size, which would be used unless a mill order is made
for a special size.

S04

Printing Houses and Binderies

COST STATISTICS IN PRINTING HOUSES

The Standard Cost Finding System, as devised by the
American Printers* Cost Commission and adopted by the
International Cost Congress and the United Typothetae
of America, embraces the following recommended forms:

"Individual Job Record;" ''Daily Time Tickets" for
Composing Room, Press Room and Bindery; ''Depart-
ment Payroll," "Monthly Record of Department Charge-
able and Non-Chargeable Hours" (Composing Room and
Bindery); "Monthly Record of Chargeable and Non-
Chargeable Hours" (Press Room), and "Statement of
Cost of Production for Month."

There is a splendid field for the Comptometer in
making the extensions, footings and pro-rata divisions
on these forms.

The basis of product is the " Sold Hour " in each depart-
ment, and the labor cost in each department is recorded in
hours, the rates being used only on the Payroll. The
reason for this is that, even in Union Shops, there are
variations in pay for the same classes of work. The actual
cost for nmning the same job through the house at differ-
ent times might show a wide variation, while this is almost
entirely avoided by using an average labor cost for each
class of work. To secure this average labor cost for each
class of work involves considerable statistical cost work,
on which the Comptometer excels.

In figuring paper stock 12}/^% is added to the original
cost as a burden charge. The time is entered in hours and
tenths of an hour; i. e., six minutes is used as the minimum
time unit.

INDIVIDUAL JOB RECORD

We illustrate herewith an "Individual Job Record," as
reconmiended by the Commission.

Working up Job Record with the Comptometer :

The various items of material and labor are entered
on the Job Record under their respective headings from
day to day from the time tickets until the job is completed.
In some cases the time tickets are kept together until the
job is completed, when one entry is made at a time in each
department.

Figuring the Cost and Selling Price:

The job illustrated, is to be figured as day work, plus 25% profit.

Hold the rate per lb., $.0625, for Key Factor, over the Fixed
Decimal and multiply the weight, 350 lbs., =$21.87. The original
paper cost is now m the register in Fixed Decimal position. Add
12M% to it for burden, i. e., multiply $21.87 by .126, over the
Fixed Decimal, =$24.60, the cost of paper.

We now have to increase this amount by 25% for the selling

Srice; therefore, leave it in the register in nxed decimal position,
[old .25 for Key Factor over the Fixed Decimal and multiply
$24.60, as before, =$30.75, the selhng price.

Figure Cover Stock in same manner. To get the weight, merely
multiply 2-18/20, or 2.9, by 55 lbs., = 159.5 lbs.

Figuring the Labor Items:

The Labor Cost is figured on the basis of flat rate per hour.
This flat rate is determined by accumulating the cost of labor and
burden charges for the month and dividing the total by the number
of hours worked in the department, 'ftiis is the average rate.
This flat rate usually governs the work for the following month.
A new flat rate is thus obtained every month.

After the first month of the year, the total items and total burden
charges to date are included in making up the department rates per
hour.

(Continued on following page.)

Printing Houses and Binderies

I.

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306

Printing Houses and Binderies

INDIVIDUAL JOB RECORD

FIGURING THE LABOR ITEMS— Continued

Add the time consumed in each department.

For Example :

Hand Composition — 1.5 hours, .5 hours^ 5.3 hours,
etc. = 13.1 hours Hand Composition (less alterations).

Leave the hours in the register and multiply by the
price per hour, 1.31, 3 Factor Way = $17.16, Cost. This
amount must now be increased by 25%. Leave the
amount in the register; hold .25 over the present decimal
and multiply 17.16, using the Fixed Decimal Method.
This will add the 25% of 17.16 to itself.

Or—

With the 17.16 in the register, multiply, 3 Factor Way,
by 125%.

Continue in the same manner with the Labor and other
cost items from each department.

TOTAL COST AND SELUNG PRICE

Add the Selling Prices, $30.75, $21.87, etc. = $155.47.
Add the Cost Items, $24.60, $17.50, etc. = $124.39.

To Prove the Selling Prices :

Leave the Total Cost, $124.39, in the register and
increase by 25%, using either of the above methods =
$155.47.

An easier method is to use the present decimal as Fixed
Decimal and multiply $124.39 by 25%.

The completion of this Individual Job Record, therefore,
shows that the work which was contracted for at a con-
tract price of $160.00 actually figured $155.47, including
the regular 25% profit.

STATISTICAL VALUE OF FORM

This form is kept in a loose sheet binder, the successive
leaves being consecutively nmnbered. It is from these
leaves that each job as it comes in, and is ready for entry,
is given its proper job number, the data from the Job
Ticket is copied to the reverse side of this form. Inci-
dentally, as the time reports come in for entry each day,
the act of entering them serves as a job tracer and readily
shows in which department any given order can be located
when desired.

The binder containing the sheets of this form will be
the most referred to of any of the system, as this contains
the gist of that which the cost system aims to disclose,
to-wit: Cost on individual jobs. A close scrutiny of this
form will show where and how records are kept, the time
taken on each operation of the job, together with its labor
cost, as well as the material used on the job. It will show
the summing up of the costs of labor and material summa-
rized, the cost of the job and the selling price.

If the system is properly kept and all charges properly
made, then the sum of all the profits shown by these
sheets should be the net profit for the period in which it is
taken.

When the job is completed, the cost computed and the
job charged to the customer, then the sheet should be
taken out of the binder and filed into a transfer, or if
desired it can be enclosed in the Job Ticket Envelope.
By removing the completed sheets from day to day, as
work is finished, there are left only the live or uncharged
jobs which are still in process, making practically a going
inventory of goods in process.

Printing Houses and Binderies

TIME TICKETS

On the several daily time tickets, Buch as
Bindery, Compositors, Press Room aad
Machine Composition, the Comptometer can
be used very advantageously. It exhibits the
jobs, the time commenced and the time off;
the time being recorded in bours and multi-
ples of six minutes. The hours worked are
determined mentally.
Press Room Daily Time Tickets:

COMPTOMETER WORK

Macbine Compoation DaH; Time Tickets:

Add the Beveral closing times [or each job, i
8 hours, 18 minutes

in the following manner:

Add the minutes first, on the right of keyboard, 18,
30, 24, 42 and 48 = 162.

Divide this by 60-2.7 hours.

Now, add the hours to this amount, S, 9, 12, etc.,
which shows in the register 43.7 hours.

Ijetkve this in the register and on the left of keyboard
add the commencing times in the same manner, equals
35.7 hours. Still, without clearing, subtract the com-
mencing time total, 35.7 from the closing time total,
43.7, =8 hours, total time charged.
~ Prove the correct tine distribution and totals by
adding the commencing and closing time in hours and
decimals of an hour, i. e.

Add the closing time on the right of keyboard, 8.3,
9.5, 12.00, etc., =43,7. Then add the commencing
time on the left of keyboard in the same manner,
8.00, 8.3, 9.5, etc.,-35.T.

Now, subtract the latter from the former, which
equals the actual time worked, 8 hours.

Where the time worked has been an even day, 8
hours, of course it will not be necessary to prove in
this manner.

308

Printing Houses and Binderies

MAKING UP THE PAYROLLS

This, especially, is a phase of the work on which the Comptometer soon becomes invaluable.
The payroll exhibits chargeable and non-chargeable hours in hours and tenths for each workman
The results required are:

Total Chargeable Hours.

Total Non-Chargeable Hours.

Total Amount Due.

Total Cost of Non-Chargeable Hours.

Average Payroll Cost per Chargeable Hour.

Percentage of Non-Chargeable to the Total Payroll.

MAKE UP EACH MIlAffTMCNr SCPARATE

NAME

OEPARnKIIT PAY ROLL

IWCORO OVCRTIME IN RED INK IN SAME

WEEK FNniNn TU^a^^V^^ ^\ \%^-

AME LINE WITH NAME.%BOVS REGULAR TIME ^ *

TOTAL DEPARTMENT PAY ROLL-ici:^
TOTAL CHARGEABLE H0URS_-_Uik^

AVCRAGK PAY ROLL COST EACH CHARGEABLE HOUR.

RATIO OF NON-CHAROEABLE TO TOTAL PAY ROLL.

sa^

Printing Houses and Binderies

309

DEPARTMENT PAYROLL -Continued

COMPTOMETER WORK

Cross-add the Chargeable and Non-Chargeable hours
at the same time for each workman.

i. e., for Husser:

Cross-add the chargeable hours on the left of Keyboard
and the non-chargeable hours on the right.

6.1 1.9

5.5 2.5

etc. etc.

37.2 Chargeable Hours. 10.8 Non-Chargeable Hours.

Cross-add the chargeable and non-chargeable hours for
each workman in this manner.

Cost of Non-Chargeable Hours :

A card is made up showing the hourly rate at the differ-
ent weekly wages, as —

$26.00 per week equals 54 l/6c per hour.

$21.00 per week equals 435^c per hour.

Hold the hours for Key Factor over the Fixed Decimal
and multiply the rate per hour, as —

.5417x10.8 =$5.85

.4375x17.8= 7.78

Continue in the same manner for all Non-Chargeable
Hours.

Balancing the Department Payroll Sheet:

Add the Chargeable and Non-Chargeable hours for
daily totals.

i. e., Monday:

6.1 1.9

5 3

8

19.1 Chargeable Hours. 4.9 Non-Chargeable Hours.

Add also the total hours, the total amounts and the
non-chargeable hour costs, e. g.,"Total Chargeable Hours,"
37.2, 30.2, etc. = 106.7.

Cross-add the daily total Chargeable and Non-Charge-
able hours in the same manner as previously.

19.1 4.9

17.2 6.8
etc. etc.

106.7 Chargeable Hours. 37.3 Non-Chargeable Hours.
Proving against the corresponding totals.

Average Cost per Chargeable Hour :

The chargeable hours in the department were 106.7 and
the payroll $68.00; therefore, merely add the amount of
payroll, $68.00, in the Comptometer at the left and
divide by the chargeable hours, 106.7 =$.64 per Charge-
able Hour.

Ratio of Non-Chargeable to Total Payroll:

Add the non-chargeable cost, $17.44, in the Comptom-
eter at the left and divide by the total payroll, $68.00 =
25%.

The Ten-Column Comptometer is ideal for this work.
It allows the use of the Fixed Decimal and the handling
of both chargeable and non-chargeable hours at the same
time.

310

Printing Houses and Binderies

MONTHLY RECORDS

Monthly records are usually made up to exhibit the total number of chargeable and non-chargeable hours in each
department.

Cm

•

rionthly Record of Department Chargeable

and Non-Chargeable Houn
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Printing Houses and Binderies

Monthly Record of Chargeable and Non-Chargeable Hours and Press Impressions

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312

Printing Houses and Binderies

COST OF PRODUCTION STATEMENT

The more up-to-date printing establishments have a
desire to know exactly where they stand each month;
that is, they want to know the exact amount of money
paid out for the different classes of expense as a total and
also as these various classes of expense relate to the several
departments. In this manner they can determine the
exact cost per hour in each department and are thus
enabled to establish a price either on an estimate or for
day work.

The department investment, which is taken from the
inventorv, is entered on the " Cost of Production Sheet " for
each department. This amount may increase or decrease
from month to month if deductions or additions are made
to the inventory. The total expenditures, for Payroll,
$1,862.93, for Rent and Heat, $110.00, for Light, $22.98,
etc., are first entered in the Total Expense column from
the ledger accounts.

Distribution — ^Payroll

The payroll items for each department are abstracted
direct from the time reports.

COMPTOMETER WORK

Rent and Heat :

This expense is prorated on the basis of sq. ft. of floor
space occupied by each department. The total floor
space is 5,500 sq. ft.; cost of "Rent and Heat," $110.00.

The first step is to determine the cost per sq. ft. of floor
space; therefore, add $110.00 in the Comptometer at the
left and divide by 5,500, =2c per sq. ft., Floor Space Cost.

Clear the Comptometer and multiply the cost per sq.
ft. by the number of sq. ft. in each department, that is for
Stock Handling and Shipping, hold 650 (floor space)
at the right of keyboard and multiply the price (cost per
sq. ft.). Point oS. two places, equals, $13.00.

Clear and hold 670 (floor space for office, etc., classi-
fied under ''General Expense,") and multiply the price
in the same manner, equals $13.40, "Rent and Heat"
prorated for general expense.

The expenses for the other departments are prorated
in the same manner.

Light:

The light is prorated on the basis of the percentage of
lights in each department. The percentage being only
two decimals, it is well to figure the lowest percentage
first. Then leave that result in the register and merely
multiply the difference to the next higher percent.

i. e., hold 22.98 on right side of keyboard and multiply
three times for ''Stock Handling and Shipping," equals
.6894 (enter as 69c).

The next higher percent is 4, so, leaving this first result,
.6894, in the register, hold 22.98 and multiply once more,
equals .9192, which enter as 92c for "General Expense"
and Binderies "A," "C" and "D."

Printing Houses and Binderies

COST OF PRODUCTION

'1%^ Hninv THK CDvr or pnomfOTion in voun PLANT jh

STATEMENT OF COST OF PRODUCTION FOR MONTH OF^^^*"^^^''-*

u

Printing Houses and Binderies

COST OF PRODUCTION STATEMENT— Continued

Again, leaving .9192 in the register, hold 22.98 and
multiply three times, equab the Job Press proration of
7%, 1.6086 (enter as 1.61).

Again, multiply four times more for Hand Composition,
11%, equals 2.5278 (enter as 2.53).

Then multiply 2.5278 two times more for 33%, Machine
Composition, equals 7.5834 (enter as 7.58).

Now clear the machine and multiply by 30% for
Cylinder Press, equals 6.89.

Power :

The Cost of Power is prorated on the basis of Horse
Power used or the Meter Statement of Current used in
each department.

Prorate in the same manner as the "Light," i. e., hold
38.28 for Key Factor (splitting and holding first 38, then
28), and multiply each department's percent.

10 % for Machine Composition. . = $ 3 . 83

50% for Cylmder Press = 19 . 14

15% for Job Press = 5.74

20% for Bindery A = 7.65

5% for Bindery C = 1 .92

Cross-add prorated amoimts for proof.

Insurance and Taxes:

The total for the year is determined and then divided
by 12 to arrive at the cost per month. Each month's
proportion is then distributed over the departments
according to the inventory.

First, find the expense per dollar of inventory, i. e.,
add amount of Insurance and Taxes, $56.84, in the
Comptometer at the left and divide by the Total Amount
of Inventory, $29,168.00, =$.0019487, Expense per Dollar
of Inventory.

Hold same for Key Factor (splitting and using first 19,
then 487) and multiply the amount of each department's
inventory, equals $6.10 for Stock Handling and Shipping,
$3.13 General Expense, etc.

Interest on Department Investment :

This is figured on a basis of 6 % per annum, or J^ of 1 %,
= .005 per month on the department investment.

Hold the rate, .005, for Key Factor and multiply the even
dollars of each department inventory, equals $15.64 for
Stock Handling and Shipping, $8.02 for General Expense,
etc.

Depreciation:

The amouixt of depreciation is determined by figuring
certain established percentages on the inventories. These
percentages of depreciation will vary according to the
class of equipment. For instance, it is customary to figure
a depreciation of 25% on Type and 10% on other equip-
ment in the Composing Room. The percentage of annual
depreciation, of course, will be divided by 12 for each
monthly percentage.

Printing Houses and Binderies

SIS

COST OF PRODUCTION STATEMENT-Continued

Bad Debts, Spoiled Work, Direct Expense, etc., are
abstracted from the ledger accounts.

The items under Stock Handling and Shipping are added
and included with the General Expense. Add the General
Expense items, $847.69, $13.40, $.92, etc., =$1,282.45

Distribution — General Expense

The "General Expense" is prorated on the basis of
department costs; therefore, first cross-add the items
of Department Costs, $365.07, $186.84, etc., =$1,549.67.
Then determine the amount of expense to be prorated for
each dollar of Department Costs, that is, add the " General
Expense," $1,282.45, in the Comptometer, at the left
and divide by the "Department Cost," $1,549.67,=
.82756. Hold this amount at the left of Keyboard for
Key Factor, splitting and hold first 82, then 756 and
multiply each departmental cost item.

For Example:

$365.07 X. 82756 =$302.12.

Figure each department distribution in the same
manner.

Total Cost of Departments :

Add the cost and general expense items for each de-
partment, e. g.,

''Hand Composition," $365.07, $302.12, =$667.19.

Chargeable Hours for Each Department :

These items are abstracted from the Payroll Records.

Net Cost per Chargeable Hour:

The total "Chargeable Hours" of Hand Composition
are 520.1 and the Total Cost, $667.19; therefore, add the
Cost, $667.19, in the Comptometer at the left and divide
by the Chargeable Hours, 520.1, =$1.28.

Figure the cost per Chargeable Hour for each depart-
ment in the same manner.

Average Net Cost per Hour (Six Months).

Add the net cost for each month in the Comptometer
and divide by the number of months (these items are not
given).

Percentage of Productive Time :

This item is figured from the Payroll by dividing the
total time by the *' Productive Time."

Payroll Cost per Chargeable Hour :

The Payroll for Hand Composition is $271.69, while the
hours are 520.1; therefore, add the amount of Payroll,
$271.69, in the Comptometer at the left and divide by
the Chargeable Hours, 520.1, =52c.

Department Cost per Chargeable Hour :

The Department Cost is $365.07 and the Chargeable
Hours 520.1. Add the Department Cost, 365.07, in the
Comptometer at the left and divide by the Chargeable
Hours, 520.1= 70c.

The Payroll and Department Cost per Chargeable
Hours are determined for each department in the same
manner.

Creameries and Dairies

317

THE COMPTOMETER IN CREAMERIES AND DAIRIES

Efficiency of the clerks employed on all of the
following work can be increased to a surprising
degree.

Bookkeeping :

Proving Daily Postings,
Balancing Accounts,
Taking Off Trial Balances,
Adding Cash and Deposit Slips,
Adding and Balancing Check Register,
Proving Bank Statements, etc.

Butter Fat Department:

Adding Quantities, Amounts, etc.,
Figuring and Proving Patrons' Accounts,
Figuring and Proving Butter Fat.

Billing Department:

Figuring all Extensions by Pound, Gallon, Dozen,
etc.

Footing all Invoices,

Proving and Checking,

Extending and Deducting Freight.

Besides the saving in time, the Comptometer
eliminates mistakes. In extending and proving
invoices, you can figure fractions both in
quantity and in price as easily as whole numbers.

Statistical Department:

Adding Cost and Profit per Department,
Figuring Average Tests,
Figuring Expense Per Pound of Butter Fat,
Figuring Percent Loss and Gain over Tests,
Figuring Percentages of all kinds.

Timekeeping :

Figuring Time Cards,

. Extensions on Payrolls per Day, Hour, Gallon,
Pound,

Totaling Payrolls, etc.

THE CREAMERY BOOKKEEPER AND
THE COMPTOMETER

The daily postings can be proved in from 5 to 10
minutes each day by using the Comptometer and
Debit and Credit Markers.

It takes very little time and effort and enables
immediate detection of: —

Any Posting on Wrong Side of Account,

Posting of the Wrong Amount,

Transposition of Figures.

For Comptometer method of Proving the Daily
Postings,

Balancing Ledger Accounts,

and

Trial Balances —

See Index for ''Bookkeeping*'.

318

Creameries and Dairies

GENERAL ACCOUNTING WORK

The systems employed in the General Accounting

WorK of Creameries and Dairies vary, greatly.

The one fact is apparent that there are volumes

of—

Additions to make,

Butter Fat to figure,
Milk at price per gallon,
Percentages to figure.
Statistical data to work up.
And the Comptometer is the one practical ma-
chine on every detail of this work.

BUTTER FAT DEPARTMENT

Station Report

Butter-Cup Creamery Company

Chicago. Illinois

Agent-

Hjl,

PATRON

2A3.

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AMOUNT

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METHOD

1st: Add the quantities of

Cream, 126, 76, etc., =792 lbs.

2nd: Multiply the lbs. of
Cream by the test.
Hold the test for Key
Factor at right of
Keyboard and multi-
ply the cream
126 X .32 =40.32 lbs. B. F.

Jot down the result and prove, i. e. —

Leave this in the ma-
chine, and, over it,
multiply 126 X 32
negatively, i. e. — hold
the negative of 32,
(small 31) for Key
Factor, and multiply

126 12,600, proving the

multiplication

Figure and prove all
Butter Fat quanti-
ties in this manner.

3rd: Extend the Butter Fat
quantities by the price
per lb. —
40.3@26Hc S10.68

28.1@26Hc 7.45

etc.

4th: Add the money $72.88

Add the Butter Fat 275 lbs.

and multiply by price per lb., 263^c, for proof $72.88.

In figuring Butter Fat the hundredths of lbs. are usually disregarded.

Creameries and Dairies

BUTTER FAT DEPARTMENT PATRONS' MILK SHEETS

The purchase of milk on the basis of Butter Fat contained is the prevailing method with Creameriea
and Dairies.

The proven accuracy and efficiency acquired with the Comptometer is a source of satisfaction to the man-
agement and a pleasure to the clerks.

The above includes 22 additions and 25 extensions. The original additions and extensions are made and
proven on the Comptometer in 8 to 15 minutes, a fraction of the time required mentally.

The satisfactioa with the Comptometer method is that every step is positively proven.

3»0

Creameries and Dairies

COMPUTING PATRONS' MILK SHEETS

The following is based on the price per gallon, the
price varying according to the test.

Some Dairies accept milk at 8J^ lbs. per gallon.
Others figure it at 8.6 lbs.

The example given below is based on —
8.6 lbs. per gallon.

Price 12J/^c for 4% milk, and increasing 4
cents for each 1% test or 2 mills for each .06% test.

fATKON

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METHOD

The price per gallon is determined, at a glance,
from the test, by one who is accustomed to this class
of work.

The basic price of 123^c per gallon is treated as
125 mills. As the price changes 2 mills with each
.05% change in test, it is the same as .4 mills for each
one-tenth of one per cent test, or each .10%.

To determine the price by the test — multiply the
number of tenths and hundredths of test over or
under the 4% basis by .4 equals the number
of mills to add or deduct from basic price, i. e. —

3.80% test is .20 below basis.
20 X .4 = 8 mills
125-8 = 11.7c per gallon

4.35% test is .35 above basis.
.35 X A = .14 mills
125+14 = 13.9c gallon.

Having determined the price per gallon, find the
price per pound on accompanying Table and multi-
ply by the pounds; i. e. —

1726 lbs. @ 11.7c per gallon is @1.3605c per lb.
2346 lbs. @ 12.7c per gallon is @1.4767c per lb.

Hold the pounds for Key Factor over the Fixed
Decimal and multiply the price per lb.

When the lbs. run into 4 figures, split the Key
Factors, 17 26 X 1.3605 cts. =23.48

23 46 X 1.4767 cts. =34.64 etc.

As the rates are recorded in Cents, the decimal in
answer will, of course, be two places to the left of
the Fixed Decimal.

TnS EQ0I7AIJ9I7

?0UID FIUCG3 OF UZLK XH CQIIS AT 6.6 POUNDS vm GALLOK. ]

e^

U

10#

U^

12^

8

.93Qt

9

1.0465

10

1.1628

11

1.2791

U

1.9963

6.1

.9419

9.1

1.0601

10.1

1.1744

11. 1

1.2907

12.1

1.4070

S.B

.9536

9.t

1.0698

10.2

1.1660

11.2

1.3023

U.2

1.4186

8.9

.9661

9.3

1.0014

10.3

1.1977

11.9

1.3140

12.9

1.4902

8.4

.9767

9.4

1.0930

10.4

1.2093

11.4

1.3256

U.4

1.4419

O.S

.9884

9.8

1.1047

10.6

1.2209

11.8

1.3372

12.8

1.4536

6.6

1.0000

9.6

1.1163

10.6

1.2326

11.6

1.3460

12.6

1.4661

8.7

1.0116

9.7

1.1279

10.7

1.2442

11.7

1.3606

12.7

1.4767

8.0

1.0233

9.8

1.1395

10.8

1.2558

11.8

1.3721

12.8

1.4084

0.9

1.0349

9.9

1.15U

10.9

1.2674

11.9

1.3337

12.9

1.8

13^

14«f

15^

16#

"< 1

13

1.5116

14

1.6279

15

1.7442

U

1.8606

17

1.9767

13.1

1.5233

U.l

1.6398

15.1

1.7558

16.1

1.67B1

17.1

1.9084

13.2

1.5349

14.2

1.6512

15.2

L.7674

16.2

1.8897

17.2

2.0000

13.3

1.5465

14.3

1.6618

U.3

1.7791

16.3

1.8983

17.3

a.ell6

13.4

1.5501

14.4

1.6V44

16.4

1.7907

16.4

1.9070

17.4

t.0133

13.6

1.5490

14. S

1.6860

18.8

1.8029

16.8

1.9104

17.8

t.0949

13.6

1.5814

14.6

i.ivn

15.6

1.6140

16.6

1.930t

17.4

2.0466

13.7

1.5990

14.7

1.7099

15.7

1.8256

16.7

1.9419

17.7

t;0881

13.0

1.6047

14.8

1.7109

18.8

1.8372

16.8

1.969B

17.8

2.0698

13.9

1.6163

14.9

1.7326

15.9

1.8488

16.9

1.9681

17. »

2.0814

Creameries and Dairies

321

INVOICING

Invoicing is a feature that particularly requires
accuracy.

The ease of the original extensions and footings
with the Comptometer, and then the positive proof
through accumulative extending makes the com-
bination of Comptometer and Typewriter the ideal
billing assistants.

BILLING

Wm. Gingle & Sons, Dr.

Washington, D. C.

To U. S. Creamery & Dairy Co.

Date

Quantity

Description

Net
Extension

Dec. 10

1465
7821^
240 doz.
96 "

Butter, Grade '*C"
Errs

@26Hc
" 34J4c
" 27c
" 29c

$388

269

64

27

$750

23
96
80
84

83

METHOD

Hold the Price for Key Factor, over the Fixed
Decimal, and multiply the quantity —

1465 X. 265 =388.23
782.5 X .345=269.96, etc.
Add the results =S750.83.

Prove by extending over the Fixed Decimal,
accumulating to the total.

The above invoice is easily extended, results
written down, footed and accumulatively proven in
i}/^ minutes.

ACCURACY IS ASSURED

In the proof, the Comptometer figures the exten-
sions over a Fixed Decimal and automatically adds
the results at the same time. It eliminates every
possibility of a compensating error.

COST ACCOUNTING

EXPENSE PER POUND OF BUTTER PAT
Carried Out to the Fifth Decimal

Station

Melrose, N. Y.

BUTTER FAT RBC D

^^/.y

,y^ j

//j.c

EXPENSE

^.^ JZj^

jlJsl

ill

Jj^:£_

■/■ 7V

AVC. EXPENSE

OC>ff9

METHOD

Place the Comptometer right beside the records.

First add the Butter Fat =1314.8

Then clear and add the *' expense'' at the

left of Keyboard 11 .69

Leave this in the machine and divide by the lbs. of

Butter Fat.
We see at a glance the first two places in the answer

will be ciphers, hence only 3 digits in the answer,

therefore use first 4 figures of divisor, i. e., 1315. =

.00888, Rem. 1280.
Clear and prove, i. e., multiply from the right,

.00888 X 1315 =1167720

Add in the Rem. 1280

1169000

Or, use the Comptometer "Reciprocal Table,''
and obtain the same results by multiplying.

A history of each Station's business is thus easily
and quickly secured, and the data is at hand for a
ready comparison of Station Values and Agents.

Creameries and Dairies

BALANaNG DRIVERS' DAILY REPORTS

Creameries and Dairies

'323

FIGURING MILK AND CREAM MIXTURE

Much of the mixing of Milk and Cream, to obtain
a desired quaUty, has been done by the "Mix and
Test " process.

The Comptometer affords a quick and easy method
of determining exact quantities for any mixtures —

Example :

How much milk and how much cream required for
60 lbs. of mixture that will test 113^%. The milk
tests 4% and the cream tests 283^%.

METHOD

Multiply the Mixture by the Mixture Test,
preferably over Fixed Decimal, 60x113^ equals 6.9.

Clear and multiply the Mixture by the Cream
Test, 60x283^ equals 17.1.

Subtract the first result, 17.1-^.9 equals 10.2.

Find the difference between Milk Test and Cream
Test, 283^ -4 equals 243>^.

Divide this difference into the above result, 10.2 -s-
243^ equals 41.6 pounds of Milk.

The quantity of Cream will be the difference
between the pounds of Milk and the Total
Mixture, 60-41.6 equals 18.4 pounds of
Cream.

Or, better still, with the 41.6 pounds of milk in the
Register, subtract the 60 pounds negatively
without clearing the machine. (See Instruc-
tion Book.)

If desired, the Comptometer Reciprocal Table can
be used, which performs the work in three multiplica-
tions and one subtraction.

Easier to figure than to mix. All done by the

simple operation of the keys. Your mixture is to

' exact specifications without waste or deductions and

you are relieved of the uncertainties of the ''Mix and

Test" method.

Creameries and Dairies

COST ACCOUNTING

OVER AND SHORT DEPARTMENT

.T>TtO>

BBC'D

PD.POR

UBS. LOSS

L.,.„A„

B. r.

...,..r

»

CO.,

^V«#y^

//iyV

iJ.

•iU.l

.a^/

■Hi

I*^i

di«A<a«L

tlf^

fij

iZ.

.^7V

S^21t

t^4/&

i^UJ

2.1

■*-34. «

. ?.o

7tV

II L

7i

jS^v-uu

/(Tr

/£,£.' o

la

sii.n

llo

M'<

l^\t\

lo

sn.s

.jijr

7(fi

■ic

.3>J«

if.

il

i\

^^^

<f^O

SO

ii2A

3S7

M

Hi

M^l

/it^

31.

A-r^-j

.3SD

si

lit:

>>

f.,i

O

Un

1 i-^

fA

.is4.i

f.lA

Many Creameries desire to know:

The actual loss or gain of Butter Fat as

compared to the quantity paid for.
The per cent of same for each Station.
The amount of Butter Fat determined by

the average test.
Its actual cost based on the quantity

received, etc.

METHOD

Subtract for the "lbs. losa and Iba. gain" usually men-
tally as this is seen at s glance.
Add the quantities received.
Add the qusntitiea paid for.
Add the "lbs. loss" and the 'lbs. gain."
Add the quantities received and the quantities paid for.
Leave the latt amount in the machine and prove the four

additions thus —

Add to the "lbs. lo»" 96S8

S3
9771

Subtract the "lbs, gain" 155

Proves against the quantity received 9616

The amount of work on alatistical data has prohibited
many from getting the fullest information relative to their

The Comptometer makes this work so easy and
speedy that, with its use, this data can be obtained
with a minimum expenditure of time and energy.

THE MONTHLY STATEMENT

On this statement, the Comptometer is employed
in —
Totaling the quantities,
Making the deductions,
F^uring the Cost per pound of Butter Fat,
Figuring the Cost per pound of Butter,
Figuring the Cost per poimd of Butter and But-
ter Fat in each individual item of expense.

OFFICE OF THE FARMERS' CO-OPERATIVE CREAMERY, OMAHA, NEBRASKA
(Offiu ManaiaT at L^ of Piclim)

Here, Comptometer Efficiency is especially valuable. These are the vital statistics
of the Creamprv Industry.

They usually cost the time of the Office Manager.

Creameries and Dairies

COST ACCOUNTING AND THE COMPTOMETER

METHOD

Add the "Fat Purchased" 456431.4

Subtract the "Loss in Testing" 20075.6

436355.8
Add the "Inventory" 23731.7

460087.5
Subtract the "Sales and Inventory" 32814.4

427273.1

Clear and add in the machine the "Butter Produced" . . . 540961.
Subtract the "Fat Churned" 427273.

Equals "Chum Overrun" 113688.

Subtract the "Loss in Printing" 618

"Net Overrun" 113070

Add the "Testing Loss" 20075

Equals the "Commercial Overrun" 133145

Figure fhe ''Costs Per Pound of Butter Fat."

Add the "Cost From Station" in the machine at the left 1 10,286.14

Divide by the "Quantity; Received" 451018.2 24453, etc.

Clear and prove the Division. Continue in the same
manner with each "Cost Per Pound" item.

Figuring fhe ''Cost Per Pound" on "Added Charges."

Each item of "Added Charges": — Tranportation,
7408.12, Station Commission, 8739.00, etc., must be
divided by the Net Butter Fat Purchased, 436355.8.

As 43655.8 is a Constant Divisor for the several items,
use the Reciprocal Method : —

Divide 43655.8 into 1, carrying the Reciprocal to the
4th figure = 2292.

Then hold the Reciprocal for Kev Factor and multiply
each item separately from the left of Keyboard.

(•) 7408 X 2292 01698.

8741 X 2292 02003,etc.

(Split the Key Factor and multiply through by 22, hold-
mg with the first finger of each hand, then shift to 92
keys at the right andf multiply back towards the left.)

Figuring "Cost Per Pound" on "Butter" and "Added Charges."

Divide the "Total Butter Produced," 540961 lbs., into

1 for Reciprocal =

and multiply each amount by same. Split the Key
Factor 18 1 49 as before.

7408X1849

8741X1849

1849

.01370
.01616

(*) See Reciprocal method "of pointing off."

ses

THE MONTHLY STATEMENT

CmI

;•— M«rih «f AacMti i9ia-

PAT PURCHASBD

FiWMoStotioD.

Pram f ndJYidiiah-

Pram Milk

inTttting

HeL

^34x5^:$

POUNDS

M£auL2.

MiM. 7

af«L

J^i»f-yht('

4P9lS:i

MONBT

LiouL

A2X

JJ££^

f/hSi

Id.

LSL

J-L

So

PKR POUND
PAT

PSII POUND
•UTTBR

±££SCtM± JLiiUA

.>^>t I

.4t^i^

, j.t/'6t df

>S'ys-:i.

PIm. Inventory July 31

tiiaoiit

7**9

S/

.IkL

11^4^ ol

and Inventory

/J^^J ^J^J

/fVMV.: ^o^^

i>4.

FatCammad

^V7>7A»

^/oe

lA

.yss'^U-

xon X

n».tto> Pn^t«>H

r^gf^/.

UA

kit-

>>Ul

in Printing

AJJL

73^

IkL

n^ono^

LflM in Teatiny

.S^AAOSL

Commerda] Overrun

i^^l4S.

.>09f

R«l CMt ol Pat la S4Oi06i Pounda Bntttr

ADDBD CHARGES

f Off CO. I 3

. zonz

naportation
StatiflP O^wwit— «««^

fiupwJntend«>nt'« Rplary

Supcrintmiknt't Eipenac

Officfi T^hnr and Tnririontjk

Maintenanffg and Building Repair

Cap DfirreoatiQa.

Zi*s±

12±S.

^^^*f-

2±£.

n

1 14-0

I 94-

^s±

L&

OA

ViT

oo

SO

2-£

oo

90

Of^'ff

QyoQ^

o os'is

oo I (>C

oojju.

oo^(,t

oooi^H

£JLBdS.

,o/J7o

.o/4/d

. ooM^L

00/34.

. Ooo3«A

ootf 7

SHPpliw— Pmagw. CArwns. ttg.

SASLl

££

QQ^Ql

Supplies— Factory

23^

lA

00 I izj

■go/ jy

Pafttrry Uhnr

Adminiatrative Rrpmse

^fOl

kJL

oo^if

. o o f 3 g

lOi

OS.

00 It^

Qpf^Z

SUhlfi BlpfflW
Piciffnr ErocBK

^3

o4-

000 1 <?

. ooo IS

Fagtory R»pwi«g— Ptaww I^ght and Refriy

-Rot

/-r2

OS

Zoo

00

OOffjJ OOQl-X

00^^^

Q00J7

Inddentals

/^o3

33

00347

3 t^r^S.Sl

• 00x7^

07 vA^ ,o>r-tf

Total Addad ChaifM
Total Coit «f 54O196X

Pwrndt Butttr

. Z^e/

o

Z

S26

Creameries and Dairies

RAILROADS

OFHCE OF THE AUDITOR OF FREIGHT ACCOUNTS,
PENNSYLVANIA R. R., PHILADELPHIA. PA.

Railroads — Local Freight Work

SS7

MECHANICAL ARITHMETIC APPUED TO RAILROAD ACCOUNTING

LOCAL FREIGHT WORK

Freight is divided into several classes, each class taking a different rate; for instance:

The rate to a certain point on first class freight may be 27 cents;

The rate to a certain point on second class freight may be 233^ cents;

The rate to a certain point on third class freight may be 18 cents;

The rate to a certain point on fourth class freight may be 143^ cents, etc.,
while still other articles may take rates based on tihe above, such as one and one half times First Class Rate,
27 X 1.5 = .405 rate, etc.

The rates may be based on:

Abbreviations

Hundredweight (Cwt.) C. L. Car Ix)ad.

Net Ton 2000# L. C. L. Less than Car Load.

Gross Ton 2240# P. P. Prepaid.

Sand Ton 2268# Adv. Advances.

or Baskets and Crates. Frt. Freight.

W.-B. Way-Bill.

S. 0. Shipping Order.

MINIMUM CHARGE

The rate for 100 lbs. will be the minimum charge for any single shipment of less weight ; i. e. —
65# of Furniture from Chicago to Dundee, N. Y. Rate 78c Cwt. would be billed at a minimum charge
of $.78.

LOCAL REPORTS

The railroads employ principally two methods for reporting Local Freights, Recieived and Forwarded, viz., —

The Daily Basis
and the Monthly Basis

THE DAILY BASIS THE MONTHLY BASIS

On the daily basis, the bulk of the accounting is done daily. a "Bill Register" is kept for each, the "Forwarded" and the

The Agent makes up "Forwarded and Rxiceived" Abstracts of "Received" Way-Bills. This contains the same information as the

shipments daily and forwards to the General Office. The columns Forwarded and Received Abstracts on the daily basis. It requires

of Weights, Freight Charges, Advances and Prepaids are added the adding daily of the Weights, Freight Charges, Advances and

daily and the totals posted to a Summary Sheet. This Summary j^paids.
is aaded and balanced at the end of the month. r.^ „, ^.„ , , , . i

OIL t> • J «r T»ii ^ _x • J XL J . The Way-Bills are posted to a monthly report m station order,

«« . ST^mT^b V*y"?,"*^ ^® °™* revised, then entered in a i. e., each station is given one or more pages and all shipments to

Received Bill Register. that station recorded on same. At the end of the month, add the

A Blanket Way-Bill is one covering the billing of shipments to Weights, Freight Charges, Advances and Prepaids and, balance

several consignees. Each is recorded separately in the Bill Regis- against the summary of the Bill Register,
ter, for the convenient stamping off of the Paid items.

S28

Railroads — Local Freight Work

LOCAL FREIGHT OFFICES

The Shipper makes out the itemized Shipping Order. The Freight Handlers weigh the goods and check
the items. The Shipping Order then goes to the office.

Rate Clerk fills in the rates, usually with red or green ink, so as to be easily distinguished.

The Shipping Order then goes to the Comptometer Operator for the figure work. Shipping Orders carrying
the minimum charge go direct to the Bill Clerks.

nam r.T.aa«.

^^New York Centaal & Hudsoa River Railroad Company

THia aHIPPINO ORDER •mniaiMyMii.iiM.ii

kytti

No..

14768

•rh

RBCBIVB, Ml^yKt to tte claari&eaUoM •ad tarift ia eOset oa the da«t of
at Detroit, lUohlgBa, JtOy 4, 1915.

Agwis Ho,J.^..

of thia flUppiag Older.

.29

Consigned
Destination,

Route

Georgo 6. Zboaos,
GrMafield,

.State oC>.

▼ia 11617 York Contral

..Car Initial

Mass.

CB

Xoantj of

17. S .A.

^Car No.

1724

METHOD

Extend the weights by their rates —
3480# @ 21 cents per cwt. =$7.31

■

Use the Fixed Decimal and hold the rate
for Key Factor. Note that 4 is the unit
figure of the hundredweight; therefore,
move to the left one place. Then multi-
ply 3, 4, and 8, moving toward the right.
Make all other extensions in the same
manner and total the items =$9.01.

When several items belong to the same
class, add the weights for each class before
extending, as —

2nd class

265

525

64

854

Example: 74,600# Coal @ $1.70 per Net Ton, 2000*

METHOD

Use the Fixed Decimal. Hold one-half of the rate for Key Factor and multiply the weight, .85 x 74600
= $63.41, or—

Hold the rate for Key Factor and multiply one-half the weight, (Divide by 2 while multiplying from the
left), 1.70 X 37.300 =$63.41.

Dividing the ^'Net Ton Rate" by 2 gives the rate per 1000 lbs., or dividing the weight by 2000, i. e.,
pointing off three places and dividing by 2, equals the Net Tons and Decimals.

Railroads — Local Freight Work

329

LOCAL FREIGHT OFFICES--Contmued

GROSS TONS

(1 Gross Ton =2240 lbs.)
Example :
75,800* Steel @ $1.40 Gross Ton

METHOD No. 1

Weight X Rate 75800 X 1.40

2240 2240
Hold the rate for Key Factor at the right
of Keyboard and multiply the weight .... 1061200
Divide this result by 2240 $47.38

METHOD No. 2

The Gross and Sand Ton work in the Local
Freight is greatly facilitated by using the Recipro-
cals for 2240 and 2268, and the Fixed Decimal
method.

The Amount of Freight is determined by two
multiplications without clearing: —

The Reciprocal of 2240 is .00044643.

To facilitate the Fixed Decimal work, cancel out
the 3 ciphers, using it as .44643 and point off 3
places in the quantity as 75.800.

Weight X Reciprocal X Rate — Freight.

75.800 X .44643 X 1.40 = Freight.

Multiply weight by Reciprocal over Fixed
Decimal.

(Split the Reciprocal 446/43, if using it for Key Factor.)

75.800 X .44643 = 33.83937.

Leave this in the machine and multiply by

the rate, 1.40 (3 Factor Way) = $47 . 38

METHOD No. 3

Weight X Rate per 100 lbs. (See ''Gross Ton-
nage Table.") $1.40 per Gross Ton is equivalent to
$.0625 per 100 lbs. (From ''Gross Ton Table.'')
75800 X .0625

Hold the rate for Key Factor and multi-
ply, preferably over the Fixed Decimal . . . $47 . 38

SAND TONS

2268/1^

Work up in same manner as the Gross Ton. The
reciprocal for 2268 being .00044091, use 44091

Example :

83460 lbs. Iron Ore @ 1.65 Sand Ton.

METHOD

Multiply over the Fixed Decimal 83.460 x .44091,
splitting the Key Factor =36.79835 Ton. Leave
this in the machine and multiply by the rate, 1.65,
3 Factor Way =$60.72.

PIECE WAY-BILLING

Example :
236 Crates @ $.576 ea. =$135.94

METHOD

Hold the Rate for Key Factor and multi-
ply over the Fixed Decimal

= $135.94

MINIMUM CAR LOAD BILLING

Example :

45700# Lumber at 13.50 for 24000*.
Hold the Rate, 13.50, for Key Factor. Multi-
ply the actual weight from right of Keyboard =
61,695,000. Leave this in the machine and
divide by 24000 = $25.71, or multiply by the
reciprocal, 4167. (See "Reciprocal," for pointing
off).

CORRECTIONS DESK

Comptometer Work :

Prove the extensions and additions on the Cor-
rection Notices. Abstract the under or over charges
to a Report, and add and balance.

3S0

Railroads — Local Freight Work

WAY-BILUNG

When the S. O.'s are extended and footed, they are turned over to a copyist (as a rule, a typist) who
transfers the data to the Way-Bills.

All Blanket Way-Bills are footed by the Comptometer Clerks as soon as copied by the typist. A Blanket
Way-Bill is one containing the data for two or more shipments to a station.

1

FOflM A F A. 2^

Local Way-bill.

i

NEW YORK CENTRAL & HUDSON RIVER R. R. CO

STATION

From lutgr

Weigh this car at

To Otty. ■•T.

Stop this Car at

__ wa k imiMH unuvsa morm mnui » ww ■t4W»«ua n mm. ng i
mm tfmn cioi womri t« — tkil mimmm vo mrm it lamn

■ TMMTICSIMilll

Date ^-^ A 1913 way-bill no. ^^

Oar No. Car I NT • hxo

X06 TRAMS rt MCO INTO

INT NO

AT

OllO««

TAIIf

NCT

CONSIONOH (wtewHaaf •■ rv^OcciiiamiM
iiMr • ar vcacwec eM«iM4w c«n. »•«•••» MM***

JqIbDm

n n

J.B. atoltH

MAimS CONtlONCK AND DCSTINATien

I. J. VUtar,
107 BMkdk St.
F.B. ?*11 00.

ARTMLCS

WCIfNT

TIO
460

nATff AND
AWTNOfllTV

rRCIOHT

chahoks

6.M ^

ADVANCCt
IN OCTAU

^IIC^AIO

METHOD

Figure the freight for each shipment. Hold the rate, 78c, over the Fixed Decimal and multiply the
weight, 710 lbs., = $5.54. Follow the same method for each item. Then, add the ''Weights," "Charges,"
''Advances," and "Prepaids," for totals.

LOCAL REVISION

Some roads have installed the system of revising or auditing their Way-Bills at the forwarding office.

The rates are verified and the figure work is proven, at the time the goods are shipped. The S. O.,
therefore, must correspond with the Way-Bill. .

This means clear billing; i. e., proven accuracy at the time of shipment. A further advantage is — it
eliminates this work at the General Office and also eliminates all of the changes on reports, which w^ould
otherwise occupy the time of a number of clerks in making the necessary corrections.

Railroads — Local Freight Work

DAILY REPORT, OR ABSTRACTS OF "FORWARDED'* WAY BILLS

"Forwarded Reports" are merely abstracts of Way Bills, i. e., the "Outbound Local" and "Interline."
They show the destination, Way Bill Number, Commodity, Weight, Freight Chaises, Advances and Prepaid.

The "Received Reports" contain the same information relative to the "Inbound" Way Bills as the
"Forwarded" to the "Outbound."

These reports are written up either by typist or by hand.

COMPTOMETER WORK

Add the weights,
1620, 780, etc =299,750

Add the chaises, Advances
and Prepaids.

Each Abstract will contain
about 40 items.

The average station will
have from 10 to 60 Abstracts
daily.

Draw off the totals of each
Abstract to a Recap, and add
the Recap.

Draw off the Days totals
from Recap, to Summary.

The original of this Daily
Report is forwarded to the
General Office, daily, for ver-
ification and use in compiling
the Monthly balance.

332

Railroads — Local Freight Work

SUMMARY OP DAILY ABSTRACTS

At the close of each month's business, the Summaries of both the " Forwarded " and ''Received" Abstracts
are completed.

The Daily Totals are entered on the ''Summary" from the Recap, of Abstracts.

e H. rONMSM t-Vt-lt MM K.U.C.A1X

CENTRAL RAILWAY CLEARING HOUSE

gy^HABX OF Daily Abstracts of Way-Bills Forwarded

Month of..

^

.191.

COMPTOMETER WORK

Add the '* Summary Sheet" about the
25th of the month and jot down the
totals in pencil. Complete the adding
of the ''Summary Sheets'' at the end
of the month. This method leaves
only a few items to add at the time
when the work is the heaviest.

Other Abstracts such as — ''Interline
Forwarded Abstracts," "Interline Re-
ceived Abstracts/' "Connecting Line
Reports," etc., have the same infor-
mation to be added.

Railroads — Local Freight Work

DAILY REPORT, OR ABSTRACTS OF "RECEIVED" WAY-BILLS

"Received Reports" contain the same information relating to the "Inbound" Way-Bills as the "For-
warded Reports" to the "Outbound."

COMPTOMETER WORK

Add all Weights, Freight Chaises, Advances and Prepaids.
Balance the "Received" against the "Bill Register."
When the "Daily Abstracts" are added, draw off to a Recap,
on the "Summary Sheet."

Add the Recap, and enter the Day's total

Railroads — Local Freight Work

"RECEIVED" FREIGHT BILL REGISTER

The Register illustrated contains the detail records of each Freight Bill issued, and is the medium
through which all Cashier problems are settled. Some Registers have columns for entering collections and
totaling weekly.

The Freight or Expense Bill is a copy of shipments made from the Way-Bills, The Cashier receives and
files one copy, while another goes to the consignee, notifying him of the arrival of freight.

Co«nptoniet«r Work — Sse (allowing pago.

RaUroadg — Local Freight Work

S3S

"RECEIVED" FREIGHT BILL REGISTER— Continued

METHOD

With the Comptometer right beside the "Bill Register," add the column of "Weights," = 17160, 490,
360, etc. =37254.

Then add the columns of "Local," "Advances," "Prepaid," "Collect," "Under and Over Charges," the
"Cash Receipts," etc. Each page is self-balancing.

Add the totals of "Locals," "Advances" and "Prepaids" —

119.13

11 .24 =$130.37, and balance against the
"Collect," $130.37.

To the total "Collect," 130.37

Add the " Under Charges " 1.40

131.77
and deduct the "Over-
charges," 1.00

130.77

and balance agsiinst the "Cash Received," 1st to7th — 103.68

7th to 14th— 27.09

130 . 77

Other Bill Registers do not make provision for the weekly record of collections, the items being merely
stamped "Paid."

The total of the "Uncollected Bills" is quickly determined by adding on the Comptometer the unstamped
items. This will cover a number of sheets, so jot an occasional numing sub-total on a slip, drop it into the Bill
Register at that point. This makes proof direct from the original items very simple and easy.

336

Railroads — Local Freight Work

MONTHLY BASIS

Requires-

The "Bill Register" is practically the same as on
Daily Basis system.

The '* Forwarded" Way-Bills are recorded daily
in a ''Forwarded" Bill Register.

COMPTOMETER WORK

Add and prove the Weight, Freight Charges,
Advances and Prepaid.

Post each Daily Total to a Sunmiary Sheet and
add at the end of the month.

The "Received" Bill Register is handled in the
same manner.

MONTHLY ABSTRACT SHEETS

These are made up between each Forwarding and
Receiving Station, i. e., all Way-Bills from Chicago
to BufiFalo are recorded on one ''Forwarded" Ab-
stract; Way-Bills from Chicago to Cleveland on
another, etc. All Way-Bills received at Chicago
from Buffalo are recorded on its "Received" Ab-
stract; therefore each Local will have as many
"Forwarded Abstracts" as there are stations to
which it ships freight, and as many "Received
Abstracts" as there are stations from which it re-
ceives goods during the month. A Local may have
several hundred Abstracts each month.

COMPTOMETER WORK

About the 25th of the month, add the Weight,
Freight Charges, Advances and Prepaid and pencil
in the totals. Complete the additions at the end
of the month; then, recap, to a "Received" and
"Forwarded" Summary, shown on following page.

A Forwarded Bill Register;

A Received Bill Register;

A Monthly Forwarded Abstract Sheet for Each Station;

A Monthly Summary.

roui4M io«9iio

MICHIGAN CENTRA

Monthly Abstract of Local Way-Bills FOR

NOTt A.--WmTI IN TNC NAME 09 STAriON MU IS OOINO TO UNDCR WKIONT AMD If C COLUMN.
NOTB • -DRAW A UNK UNOM WClQNT M. C. CHAROBS AOVANCCS AND RRC^AIO COLUMNS ANO ADO t\
AND TMUO ONOW TOTALS fOR KACN STATION UUkVC TWO OR MORC UNCS OKTWCCN EACH

MTAV-BIU

OATg

/i

££

U

SL

tTbof

n

11

>r%^U^Jir!5"

^

%

2.

/

Xln

SSLC

ro

ILUL

3oa

^iSjCl

fa

•Ti.S'

Ml

M

lA

X

JJ.

AOVANCCS

4

/

eo

•Ui

PRCPAIO

^i^

£

^

S'o

oo

^<3

-^^

JjikL' /ft

jlA

Railroads — Local Freight Work

MONTHLY SUMMARY OF LOCAL FREIGHT ACCOUNTS

The weight and the charges for all shipments to and from each station are abstracted to this summary
sheet. Here they are totaled and proven and then forwarded to the Auditor of Freight Accounts.

MONTHLY SUMMARY OF LOCAL FREIGHT ACCOUNTS.

CHICAGO & ^lORTH WESTERN RAILWAY COMPANY.

CHICAGO

COMPTOMETER WORK

Add and prove each column of Weight, Freight, Advances and Prepaid.

Add the totals of the Received to a Grand Total.

Add the totals of the Forwarded to a Grand Total, and prove against the "Bill Register."

SS8

Railroads — Local Freight Work

REVISING WAY-BILLS

It is customary for Railroads to hold the ''Re-
ceiving Agent'' responsible for the accuracy of all
'* Received" Way-Bills; hence the Revising Desk
is one of the most important Bureaus to the Local
Agent and the place where he appreciates most the
accuracy and speed afforded by the Comptometer.

INBOUND WAY-BILLS

Upon receipt of the In-bound Way-Bill, inspect
and revise the Rates; refigure the extensions; and
prove the additions.

BLANKET WAY-BILLS

Accumulate these extensions over the Fixed
Decimal, and arrive at the total of the Way-Bill in
one continuous operation.

Example :

A Way-Bill by the cwt. rates.

480 lbs. @ .26 =

174 lbs. @ .27= Accumulate over Fixed

125 lbs. @ . 82 = Decimal. Hold the Rate

125 lbs. @ 1 . 09 = for the 'Key Factor.

740 lbs. @ .864^

10.50, the result agrees with
the total of Way-Bill.

INDIVIDUAL WAY-BILLS

Extend each item over Fixed Decimal as illus-
trated under Shipping Order.

Example :

4570 lbs. @ .26 per cwt. = 11.88

31460" @ .72 " " =226.51

48400" @ 2. 10 per Net Ton. =50.82
74800 " @ 1 . 65 " Gross Ton. = 55 . 10
74500" @ .85 " Sand Ton. = 27.92

PRORATING ON THROUGH RATE

Example:

46700 lbs. @ .46 per cwt. =214.82
Say this shipment travels over three Roads.
A's Proportion is .082 per cwt. =$ 38.29
B's " "..161 " " = 75.19

C's " " .217 " " = 101.34

.460 $214.82

Hold the Rate, .082, for Key Factor over Fixed
Decimal, and multiply the pounds, 46,700, = $38.29.
Add these results to prove against the Total.

PRORATING BY PERCENTAGES

Example :

8450 lbs. @ .92 per cwt. =77.74
The percent for Road A is 41 . 6% of 77 . 74

B" 15.0%"
C" 43.4%"

it
It

H
((

It
It

it
ti

32.34
11.66
33.74

100.0 77.74

Hold the percentages for Key Factors over Fixed
Decimal and multiply freight charges 77.74. Add
the prorated items and prove against the total
freight.

PRORATING WHERE THERE IS AN ARBITRARY AMOUNT

TO DEDUCT

Example :

7175 lbs. @ .45 per cwt. =32.29

Prorate giving Road A 35% plus on arbitrary of

.03 cts. a cwt. for a Bridge charge, and Road B

65%.

.J

Railroads — Local Freight Work

SS9

REVISING WAY-BILLS~Continued

METHOD

Multiply the weight 7175 by

Arbitrary .03c over the

Fixed Decimal = 2. 15

Clear the machine and add

in the Freight Charges . . . = 32 . 29

and Deduct the Arbitrary

before prorating = 2.15

30.14
Leave this in the machine

and multiply by 35% equals

(Three FactorWay ) =10.55
Add to this the amount of

Arbitrary = 2.15

= 12.70 For Road A.
Clear and multiply 30.14 by

65% =19.59 For Road B.

Add to this, the amount for

Road A =12.70

Total Freight =32.29, as proof.

LOCAL AUDITING

Several roads have installed "Local Auditing
Bureaus" at the large cities and at junction points.
They audit and prove the Way-Bills at the time
issued, thus making corrections for under or over
charges at the initial steps of the transaction. This
eliminates much work in the General Office.

RE-CONSIGNING OR DIVERTING FREIGHT

Many shipments are stopped in transit and re-
shipped to places other than originally intended.

METHOD

Re-bill and re-figure at the new rates. Where
required, prorate the earnings on percentage or
mileage basis for the carrying roads.

Railroads — Local Freight Work

CASHIER'S RECORD OF FREIGHT BILLS COLLECTED

The Cashier enters on this form the pay-
ment of each individual Freight Bill, giving
the name of Consignee, the number of Way-
Bill, "Freight" and "Daily Total" for each

The payment of each Freight Bill is enter-
ed separately, and, at the end of the day,
the Agent adds each column and balances
against the "Cash Received."

W

Agent's Record of Freight Bills Collected

lfl.AW

■Si'-^-j^r—^-^^ TiZL,^

•Sfi'tti a2£. —^&L .£§2

^/?, ^/^y4^,

"CUSTOMER'S COMBINATION BILL AND CARD LEDGER"

Most large shippers are given authorized credits; i. e.,
allowed to make settlements weekly. This "Combination
Bill and Charge Ledger" is a simple form, with carbon
copy on cardboard, of the "Freight Bill," "Number,"
"Amount" and "Corrections." The Cashier makes these
entries at the time the freight is delivered and can handle
the forms very rapidly.

COMPTOMETER WORK

At the end of the credit period. Place these forms ri^t
beside the Comptometer. Add the amounts of "Freight."
Make any additions or deductions for corrections.

This simple scheme for recording the customers' bUIs,
the duplicate forming the "Card Ledger," simplifies the
work of handling the "Customers' Authorized Credits."
The original on thin paper is detached and mailed to the
customer as his statement of Freight Due. The Cashier
stamps the Card Ledger Form as being "Paid" when he
receives check from the customer.

Rcalroads— Local Freight Work 341

STATION BALANCE SHEET

The "Station Balance Sheet" is a statement showing Daily Totals of all charges for Freight Received, etc.,
and a summary of all uncollected accounts.

The classified amounts are posted to this "Balance Sheet" daily.

STATION BALiWCC SHEET

METHOD

With the Comptometer right beside the "Balance Sheet," add daily for the current day's totals. At the
end of the period of one or two weeks, or a month, as the case may be, balance for the period, i. e., cross-add the
classified daily amounts 1437.40 1621.60, etc. =7897.14.

Cross-add the "Totals," 1916.41, 2093.40, etc. = 10642.38, proving against the footing of "Totals" Column.

The total of Credits must balance against the total of Debits.

342

Railroads — Local Freight Work

CORRECTION REPORTS

The Larger Local Freights will usually send in a number of correction statements, containing records of
all adjustments made by the Local Agent. They contain the amounts '*as billed/' *'as corrected," and the
under-charges or the over-charges.

COMPTOMETER WORK

Verify the "as corrected" extensions.
Hold the rates for Key Factor and multiply
over the Fixed Decimal.

3670 ft) @ 21c cwt = $7.71

780 ft) @ 28c cwt = 2. 18

Continuing for all corrections in this manner.
Add the amounts ''as billed/' 6.61, 2.07,

etc = $198.31

Add the Under-charges, 1 . 10, . 1 1 , etc . . == 24 . 4 1

Leave this in the register and add to it

the total "as billed'' 198.31

Jot this result (222.72) on a pad $222 . 72

Add the *' corrected " and over-charges in the same
manner equals: 214.34 and 8.38. Add these to a
total = 222.72, proving against the sum of the * ' billed
and over-charge."

SUMMARIES

Add all columns of Weights, Freight, Advances,
and Prepaid on the Summaries of all ''Received,
Local and Interline Reports.*'

For Summaries, see "Local Freight."

Railroads — Local Freight Work

343

PAYROLL ON THE TONNAGE BASIS

The prevailing method for paying freight handlers
has been the Daily or Hourly Basis. Recently some
roads have adopted the method of paying their men
for the number of tons handled.

ADVANTAGES CLAIMED

Increased tonnage handled per man.

Increased wages, commanding better class of labor.

Freight handled more expeditiously.

Underweights eliminated; thus increasing the
revenue.

The Freight Handlers are usually divided into
gangs of seven men, consisting of five truckers, one
tally-man, and one caller.

When loading or unloading Freight, they stamp
their gang number on the Way-Bill, Shipping Order,
or Check-Out Slip.

COMPTOMETER WORK

Add and prove the weights according to the gang
number, direct from the Way-Bills, Shipping Orders,
or Check-Out Slips. Divide the total by the num-
ber of truckers and post the amount to the Payroll
Book.

Example :

Caller and Truckers rate say is lie per ton.
Tally-men rate, 14c per ton.
Gang A handled 253 S. 0/s
and 231 W. B.'s

METHOD

Add the weights direct from the S. O.'s. Drop in
an occasional sub-total slip.

Total weight of S. O.'s is say 109570 lbs.

Total weight of W. B.'s is say 86490 lbs.

Total weight handled 196060 lbs.

Find the Tons Handled.

Leave the pounds in the machine.
Reduce the pounds to Tons; point
off four places and multiply by 6,

the reciprocal for 2000 =98.03 Tons

handled by ''Gang A.''
Find the Tons per trucker —
Divide this ''Gang A Total"

98.03 tons by 5 =19.606 Tons

averaged per trucker.
Or better multiply by the reciprocal, 2.

The Tons being in the machine
once, merely add the same amount
over itself and point off one place = 19.606

Clear and multiply the Tons
handled per man by the Rate,

19.606 X .11 =2.16, for each

trucker and checker in "Gang A."

19.606 X .14 =2.74, for the

Tally-man in "Gang A."

Post each amount to a Payroll Book and add at
end of Pay Period.

344

Railroads — Auditor of Freight Accounts

AUDITOR OF FREIGHT ACCOUNTS

This office audits all Freight Traffic Accounts,
compiles the data and works up statistics relative to
same.

The systems or methods employed in Auditing
and working up the data vary so much in the differ-
ent railroad offices that we wUl outline only the basic
features of the work.

The principal uses for Comptometer are on :

Verifying Forwarded Reports
Verifying Received Reports and
auditing against corresponding Way-
Bills.

Verifying Summaries.

Way-Bill Revision.

Compiling Interline.

Estimated Earnings, Com-
modity Statistics, and Division
or State Earnings.

Average Percentages on Earn-
ings, etc.

Making up General Balance-
Figuring Division Earnings.

Figuring State and Interstate
Earnings and Percentages.

Daily Forwarded Reports
(see Local Freight).

The Forwarded Reports and
the abstracts are received from
the Local Agents daily.

Correction
Statements

1 1nterline

[Local

DAILY RECEIVED REPORT

The ''Received Way-Bills" are attached to the
reports and forwarded to the Auditor of Freight
Accounts by the Local Agent. One report is received
from each Agent.

COMPTOMETER WORK

Add the Columns of Weights, Freight Charges,
Advances and Prepaids, for verifying the Agent's
Totals.

METHOD

With the ''Way-Bills" and "Report" right beside the Comptometer, add the Charges direct from the "Way-
Bills" and balance the totals against the ''Received" Reports. This will eliminate the comparing and checking
off of the individual items. The "Way-Bills" are then assorted to "Forwarding Station Order"; i. e., all "Way-
Bills" received by Chicago, South Bend, Hammond, etc., from Omaha are assorted under Omaha and each
amount for "Way-Bills" compared with and checked against the Omaha "Forwarded Report."

Railroads — Auditor of Freight Accounts

S45

WAY-BILL REVISION

Most Railroads revise all "Way-Bills/' either at the General Offices or at Division Accounting Offices.

There are thousands of "Way-Bills," both Local and Interline, to be proven and corrected daily. As a rule no correction will be made for
less than 2 cents.

The following illustrates a portion of tissue copy of Blanket Way-Bill. The Comptometer work consists in proving the extensions and
additions. Where Blanket Way-Bills of several items to a Way-Bill, the best method of proof is by accumulation.

co««s«eNSfc

Mraack i UMMff

^f-

Cf4p ^JLd^t.^^^^^ -

COMPTOMETER

Add the weights 120,166, etc., for proof.

Hold the rates for Key Factors over the Fixed Decimal, and
multiply the weights, accumulating, to the total,

1.20X.70
1.66X51
Add .70. This being a minimum charge, simply add the
70c, continuing to the total = $7. 92.

This accumulation is 5c less than the original total; therefore,
locate the error by re-figuring each item separately.

METHOD

1. 20 X. 70 =84, correct.
1 .66 X .51 =85c, against the original, 90c.
This difference, 5c, is the same as between the totals; therefore,
make corrections to correspond, i. e.,

S . 85 for the extension and $7 . 92 for the total.
A correction slip is then made out for further use in making up
"Correction Sheets."

The revision work will include, figuring by cwt., the Net Ton,
Gross Ton. Sand Ton, Baskets, Crates, etc. (See Local Freight
work for illustration.)

5^6'

Railroads — Auditor of Freight Accounts

COMPTOMETER METHOD OF WORKING UP DIVISION EARNINGS

DISTRIBUTIOK OP DITISIOK B A K K I K G S .

SZiXIOlBS

AHOONI

A

c

it

E

Division
Distrlbtxticai*

St. Joseifli

43

50

^7

;?7

A

SS(f6

San Fvanoisco

16

42

//

.^,2

^

B

/^/

05

BiMdiBg

76

48

^

//

/<^

y^

C

jr^

/3

Coloirado Sprizigs

13

24

JZ

li>

/^f

H

D

i^

/^

Boston

163

75

/^

t^

fr

c?f

E

/^^

/^

Sioax City

48

76

^^

/^

/7

Toptissi

54

32

^r

^^

OWOitXBL

1 ®

55

^

f^

Total

MZ^

^^

1

HU

^Z^

With the Comptometer, the above distribution of Division Earnings is made and proven in three
minutes and the only figures necessary are in writing down the amounts of distributions.

COMPTOMETER METHOD

The Divisional percents are first applied, then — Work up the distribution for each Division in the

The Comptometer is placed right beside the same manner.

Division Sheet and extends, accumulatively, each Add the Divisional distributions, $55.86, 121.05,

amount by its respective percent for one Division, etc., =$425.02, proving against the total of amounts

i. e.,— $43 . 50 by 16% distributed.

16.42 by 18% In this manner, the total earnings proportioned

76 . 48 by 24%, etc., = $55.86 accruing to against each Division is determined in one continuous

Division '' A. '' operation, and without making a figure.

Railroads— Auditor of Freight Accounts

347

ILLUSTRATION OF THE OLD HAND METHOD OF WORKING UP DIVISION EARNINGS

DISTRIBUTION OF DIVISION EARNINGS

The method of distributing Division Earnings
before employing the Comptometer :

Each amount is distributed to its several divisions
by figuring the proportion for each division separate-
ly, and distributing.

$43.50 — 16% is figured and entered for

Div. A $6.95

27% is figured and entered for
Div. B 11.75

57% is figured and entered for
Div. E 24.80

$43.50

Then these proportions are added and proved
against amount distributed.

More than 600 figures are made. Nearly one
half hotir of the average clerk's time is consumed.

Compare this with Comptometer Method on
opposite page.

Railroads — Auditor of Freight Accounts

COMPTOMETER BRIDGE

The Comptometer Bridge is designed to elevate in close proximity to the Comptometer. The Bridge

the Comptometer over the sheet, or work in such a shown allows about ?4" space over the sheets, but,

manner that the sheet may be moved back and forth of course, the Bridge can be made any height

in either direction, so as to have the column of figures desired to accommodate the work in hand.

RttUroadit — Auditor of Freight Accounts 340

COMPTOMETER SWIVEL BRACKET ON DESK OVER A DIVISION DISTRIBUTION SHEET

The Swivel, or Holder, supports the Comptometer about an inch above the desk, which allows the work
sheet to be moved back and forth in order to have the work close to the machine. It also allows the Comptometer
to be used at any angle suiting the position of the operator, and, when not in use, to be swung back out of the way.

S50

Railroads — Auditor of Freight Accounts

COMPILING INTERUNE

The ''Interline" includes
the data regarding aU ship-
ments over two or more
roads.

DETAIL MONTHLY INTER-
LINE REPORT

The Monthly Interline
Report is a ''station to
station" balance, covering
shipments over a home
road and one or more con-
necting roads. There will
be as many Interline Re-
ports from each station as
there are stations and roads
from which it has received
freight.

COPT INK.

r»rm 111.

itfm. 1 yr. IWHU !««•«»

The Lake Erie & Western Railroad Company.

MQIITHLY REPORT OF HTERLmE AUDIT OFFICE SETTUMENT WAY-BILLS.

AtceivMl A

Sttlioo. Monlh «!.

JUNCTIONS

JtiXy

191.

INTKNMCOIATC NOAD*

.R. t.

?*• .I^}}!? .sutioo .Ad . St .•..Louis. I^JI,..

via ??«• ....SUHm and ....?,.*?• R. IL

vta SteliM Md _ K R.

•ta. ttaUon Md R. R.

Jast FralgM Um \ via. StaUan, Jvnclloii «Rh L. E. ft W. Syftm.

Data Wanted : Totals of Weight, Freight, Advances and Prepaid, and proportions accruing to each Road.

METHOD

The Totals :

Add and prove the Weight, Freight, Advances and
Prepaid.
Prorate the " Freight " on Authorized Percentages.

Hold the Percent, 26.4% for Key
Factor at the right of Keyboard and
multiply the Freight, $811.15 = $214. 14

Clear and multiply Freight, $811.15,
by the Lake Shore Percent, 73.6%

Leave this in the register and add the
first proration for proof against the total. .

597.01
214.14

$811.15
Prorate in this manner all Interline sheets and
transfer to a "Road Sxmmiary.''

Railroads — Auditor of Freight Accounts

361

COMPIUNG INTERUNE— Continued

Foflpw TAP ms »m ^i: w*«

LAKE ERIE & WESTERN RAILROAD COMPANY

AOeOUMTIMQ L>ef»Af»TMSNT-OfMa9 at AMctltor Rr««sHt Accoftint*

ROAD SUMMAI^Y ^^^1?'^^ ^^ Revenue as Shown on IsrnMLinu Way-Biijls from Stations on the Line of

I*I» Shore R r. Momrn of ^'^ 191 0

One or more Road Summaries will be required for
each Railroad.

A Connectiug Line Summary is made up from the
Road Summary for each Railroad involved.

COMPTOMETER WORK

Add and prove the freight,

811.15, 1.45, etc. =$1,141.11.
Add and prove the Weight, Advances and Prepaid.

Add the proportions to each Road, 214.14, .38,
3.09, etc. =$384.47.

Prove the sum of the proportions, 384.47, 756.64,
against the "Freight.''

Interline charges will be divided on several
different Bases, including " Arbitraries,'' "Refrigera-
tion,'' "Terminal Charges," etc., which make the
Comptometer almost indispensable for this work.

Railroads — Auditor of Freight Accounts

INTERUNE— Continueil

Intzrung Example:

Shipment from San FranciEco to Auburn, New York, Via So. Pac., Union Pacific, St. Paul, E. J. & E., Mich. CeDtrol & N. Y. Central.

41,480 lb @ 75c cwt. = S3U . 10

Ltnea east of Chicago receive 25% of total Revenue.

The C. M. & St. P. receives 15% of Total Remainder, out pays an Arbitrary to E. J. & E. of S3.00.

The Roads Weet receive the Balance.

BASIS OP DIVISION
lines Baat:

Deduct Arbitrary of $4.00 for the E. J. & E., and Prorate tiie balance on authorized Perceots of 22.7% for N. Y. C. and 77.3% for the
Mich. Cent.
Roads West:

Prwate the balance on Authorized Percente of 46% TJ. P. and 54% So. P.

Original Pigviing of IntNline by Auditing Office of Oie Receiving
Road:

METHOD

Unes East:

Hold rate, 25%, for KeyFactor and multiply J3U.10. = % 77.78

Leave this result in the Register and subtract 4.00

Amount to be Prorated on N. Y. Cent, and Mich.

Cent $73.78

Leave in the Rcgiater and multiply by the N. Y. Cent.

16.75
fi7.03
4,00

Clear and multiply 73.78 by Mich.

Add to this the Arbitrary

And the New York Central Proration

Equals the total for lines East and West and proves

the accuracy $ 77.78

Lines West:

Clear and add in the R«siater at the right, the total
freight 311,10

Subtract amount for lines East 77.78

Equals 1233.32

Subtract the Arbitrary for E. J. & £ . .

andsubtract, negatively (see Negative Subtraction) 233.32

GivesabalancetoprorateonU. P. &So. P.of $198.32

(Or Clear and Add in 233 . 32 and

subtract 35.00

198.32)

Prorate this balance 46% to U. P. Leave the 198.32
in the Register and multiply 3 Factor Way - 91 . 23

Then clear and multiply by 54% for So. P - 107.09

Add all Prorations, 77.78, 35.00, 91.23, 107.09 - $311 . 10

Which proves against the total, $311.10.

RaUroadg- —Auditor of Freight Accounts

363

INTERLINE— Continued

Proving Foregoing Prorations by SO. PACIFIC
RAILROAD.

The So. Pac. receives the statement of Prorations
showing:

Lines East, 25% N.Y.C.. 22.7% 16.75 77.78

M.C.... 77.3% 51.03 4.00

E.J. &E.Arb 4.00

4.00 73.78

Balance 233.32

CM. St. P. 15% 32.00

Less Arb. E. J. & E 3.00 35.00

Balance 198.32

U. P.46% 91.23

So. P. 54% 107.09

311.10

The So. Pac. is interested only in knowing that
it has been allotted the correct amount.

Therefore: Figure the "nets" from each section
and arrive directiy at the So. Pac. proportion.

Multiply 311.10 by 75%, the net after
allowmg for lines East = 233.32

Leave this in the Register and multiply,
3 Factor Way, by 85%, the net after allow-
ing for C. M. & St. P = 198.32

Leave this in the Register and multiply
by 54 (3 Factor Way), the percentage for
the So. P =$107.09

Which proves against the original proration.

Example op —

Interline with cwt. arbitrary.

31700 K) Omaha to New York @ 78c. . =$247.26

Prorated on Basis of 3Hc cwt. Arby. Bridge
charge for U. P.

41.3% CM. St. P.
18 . 5% Mich. Central.
40.2% N.Y. Central.

Hold the rate, .035, for Key Factor over Fixed
Decimal and multiply the weight, 31700 = $11.10
TJ. P. Bridge Charge.

Make a negative subtraction of

247 . 26

$236.16

(Or Clear and add in 247.26 and subtract 11.10.)

Hold the Percentages for Key Factors and
Prorate, $236.16 on Basis of above authorized
per cents.

U.P 11.10

C M. &St. P 97.53

Mich. Cent 43.69

N.Y. Cent 94.94

$247.26

Railroads — Auditor of Freight Accounts

ESTIMATED EARNINGS

Many Railroads make weekly estimates of earnings for the General Manager's information and financial
reports. Some work up these estimated Earnings from the Forwarded Reports, others from the Received Reports.

If Forwarded Reports, add directly on the Comptometer the amount of each forwarded report, jotting an
occasional sub-total on a slip and dropping it in the pile of added reports for easy proof. (Or jot an occasional
sub-total on the back of a report.)

If Received Reports, add the received reports in like manner.

COMMODITY STATISTICS

The methods employed and the forms used by The weight and amount of each commodity

the various roads differ widely. In a general way shipped between stations, viz, :

the information is gotten in the following manner: Between Chicago and South Bend,

The goods shipped are segregated into com- Between Chicago and Erie, etc.

modities. The commodity segregations of the dif- The Tons hauled one mile for each commodity,

ferent roads vary in number from 50 to 80. They The same information for each Division of the

are known by numbers as well as names. Road.

The principal statistics wanted are: The same information for each State.

COMMODITY WEIGHTS AND AMOUNTS
BETWEEN STATIONS

The tons and amounts of the various
commodities are abstracted to a Com-
modity Tonnage Book from the For-
warded or Received Reports.

The General Offices have thousands
of columns of such additions every
month.

COMPTOMETER WORK

Add the Weights and Amounts for
Each Commodity —

As for grain, 37, 16, 17, etc. = 302 .

39.60, 18.70, 19.60, etc. =$304.60
Find the Ton Miles:

Grain — quantity of grain hauled, 302
Tons.

Distance, as noted in upper right
hand corner, 126 Miles.

Hold miles, 126, for Key Factor, at Right of Keyboard, and multiply the Tons, 302 = 38052 Ton MOes.
Then abstract the totals to Commodity Tonnage and Earning Sheets.

Bailroads — Auditor of Freight Accounts

365

COMMODITY STATISTICS— Continued

CARLOAD COMMODITIES

Carload shipments of all selected commodities authorized by the Inter-State Commerce Commission are
tabulated separately :

The statements show the Through Revenue and
The percentage accruing to the local road,
The Weight and the distance hauled.

COMPTOMETER WORK

Add the items of Revenue, 314.65, 78.90, etc. = $820.45.
Add the items of Weight, 106700, 75600, etc. = 423300 lbs.

Figure the ''Home Road" proportion of Revenue for the Commodity, accumulating to the total,

i. e., 314. 65 X. 214
78.90X.214

107.40 X .842, etc., equals $337.91
Figure the Tons One Mile in the same manner, equals 45,577,100 lbs., or 22,788.55 Tons.

Railroads — Auditor of Freight Accoimtt

COMMODITY STATISTICS— Continued
COMMODITY TONNAGE AND DIVISION AND STATE EARNINGS

■e abstracted from Tonnage and Revenue Book, by station mov^nents.

idSt&M percsaiaaea ue iipplied f rem K mileace and per e«nt book to thia Commodiliee. Toniuga and Euningi abeet.

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COMPTOMETER WORK

Fisure the tons on« mil*

Hold the "Total Miles" for Key Factors and multiply the Tons,
accumulating and jot down Running Totals about every 5 to 10 itfons.
7.9X294
54. X2Sg

68.1X264, etc. -121461-2 Ton Miles.
And contJDuiDg,

123. X294, ete. =225168.5 Totftl Ton Mfles.
Figure Dirialoiial and State Tons One Mile per Commodity
The Divisional Mileages are applied from a mileage book,

COMPTOMETER WORK
Hold the miles for Key Factors and multiply the Tons accumulat-
ing to a total, or jot down an occasional Running Sub-total,
7.9X144
54. X144

68. 1 X 34, etc. =73523.7, Tons one mile for Division 1.
Continue in the same manner for each Road Division or State
Tons One Mile.

Add the Tons 7.9, 54, 68.1. etc. = 1339.5.

Croes-add the "Divisional or "State" Tons One Mile,

73523 7, 44351.5, etc. =225168.5, proving against the
Total Tons One Mile.
Figure Divisional and State Revenue per Commodity

Hold the Percentages for Key Factors at the right of Keyboard
and multiply the corresponding Revenue,
71,86X49.0%
145,99X49.8%, etc.
Accumulate and jot down a Rtuning Sub-Total for each 5 to 10
items, equals a totaJ oF $1554,75,

Continue in the same manner for each Division or State Kaminp.
Add the Total Revenue, 71,86, 145,99, etc. -5322.71.
Cross-add the "Divisional or State Revenues,"

1554.75, 1210.97, etc, =5322-71, balancing against the Total
Revenue.

VOLUME OP THIS CLASS OF WORK
Some Railroads will have as many as 60 Road Divisions over which
the Revenue and Ton Milee must be distributed.

Railroads — Auditor of Freight Accounts

357

STATION STATISTICS

SHOWING TONNAGE AND EXPENSE OF OPERATION

This comparative statement shows the Increase or Decrease and its percentage, for each item. The entire statement will contain about sixty items.

C. T. 1 10

PENNSYLVANIA RAILROAD— Buffalo & Allegheny Valley Division

--<^ ,-GS>Z4Y Freight Slaitiofi

Statement Showing Tonnage and Exg^nses of Operat

During

lOIAL REVENUE OF STATION
DIVISION OF TONNAGE

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Example: METHOD

Add the "Total Revenue," 1913, in the machine 1465289.

Subtract "Total Revenue," 1912 1312460.

Jot down this increase 152829.

and add back the 1912 Revenue 1312460.

which proves the subtraction 1465289.

Figure the percentage of Increase or Decrease to the
3d decimal. Therefore use only the first four fig-
ures of Divisor.

Clear the muchine, add in the amount of increase 152829 and
divide by the 1912 Revenue, using the first four figures only, i. e.,
1312, = 11.6% with a remainder of 637.
Or better — With the large machine,

Add in the 1913 Revenue 1465289.

Subtract the 1912 Revenue 1312460.

Jot down this increase 152829.

Divide directly by 1312 » 1 1.6%, Remainder 637

Prove as follows: Leave in the machine and multiply

11.6 by the Divisor, 1312. S-Factor Way = 152192.

Or, hold 11.6 over itself for Key Factor and multiply
1312 multiplying towards the left = 152192.

Add in the Remainder 637,

Which gives 152829.

And proves the division.

Now continue and add the 1912 Revenue 1312460.

This gives the 1913 Revenue 1465289.

Which proves the subtraction.

With the 12 Column Comptometer, this is done without clearing
and re-setting the 152829 at the right, as is necessary with the
smaller Comptometers.

Railroads — Auditor of Freight Accounts .

AVERAGE PERCENTAGE OF EARNINGS ON CAR LOAD COMMODITIES

The information wanted here is:

The percentage of each commodity tonnage;
total tons carried; total tons carried one mile.
The percentage of each Commodity Earnings
to Total Earnings.
The totals for each commodity are abstracted from the Individual Commodity Car load Sheets.

The Average Weight in tons, per car.
The Average Distance hauled in miles.
Earnings per ton in dollars and cents.
Earnings per ton per mile in cents.

CHYiur 4grieiiltur«l Produeti

ft:^ wm,ws. Wi/.f. wsBm7,vmWi^^m^^jmi!7. fnmmM lEan pitt bkt;

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These statistics are worked up for eaeh branch and on many Roads for each division of a road.

('Last month's Tot&ls not added in Grand Total.)

Railroads— Auditor of Freight Accounts 369

AVERAGE PERCENTAGE OF EARNINGS ON CAR LOAD COMMODITIES— Continued

COMPTOMETER WORK

Add the number of car loads: 811, 903, 721, etc. =6,626 and Grand Total, 26,781.

Add the tons carried, 16,214, 18,060, etc. = 154,289 and Grand Total, 980,860.

Add the tons carried one mile, 2,594,162, 2,916, 2,067, etc. =28,057,911 and Grand Total 180,670,000.

Add the earnings, 26,716.45, 31,714.65, etc. =$297,432.64 and Grand Total, $1,759,162.73.

Figure each commodity percentage of tons carried :

As each total is a constant divisor for all of the commodities, use the Reciprocal Method :

Divide i by 980,860 and prove = 10,195 for the Reciprocal.

Hold the Reciprocal for Key Factor at the left of Keyboard, (Split it and use 101 first, then 95) and
multiply the tons carried, 16,214 = 1.65%

Work up each commodity percent of the tons carried in the same manner :

Add all the percents to grand total, which should balance to 100%.

Continue in the same manner for the tons carried one mile and the earnings.

Find the average weight of commodities in tons, per car :

Divide the tons carried by the car loads.

Add the tons carried, 16,214, in the Comptometer at the left and divide by car loads, 811 =20.0 tons.

Continue in this manner for all conmiodities.

Find average distance hauled :

Divide the tons carried one mile by the tons carried.

Add 2594162 in the Comptometer at the left and divide by 16,214 = 160.0 miles. Continue in the
same manner for each commodity.

Find earnings per ton carried :

Divide the commodity earnings by the number of tons carried.

Add 26,716.45 in the Comptometer at the left and divide by 16,214 =$1,648.

Continue in the same manner for each comnaodity earning.

Find earnings per ton, per mile :

Divide the earnings, $26,716.45 by the tons one mile, 2,594,162 = .0103 per ton per mile.

360

Railroads — Auditor of Passenger Receipts

LOCAL TICKET OFFICE

DAILY REPORT OF TICKETS SOLD

Some Railroad Stations employ several Ticket Sellers who sell from the same stock of tickets during the day,
i. e., Brown sells from 10 p. m. to 6 a. m.; Jones from 6 a. m. until 12 m.; Smith from 12 m. to 10 p. m.

The form following illustrates a very small portion of the Ticket Work, as there are many kinds of ticketSi
each of which will be written and proven in the same manner.

Each clerk going ofif duty makes out his statement of the closing numbers on all tickets and extends the
number sold of each. The incoming clerk will verify the closing numbers when he takes charge of the tickets.

COMPTOMETER WORK

Find amount of money each Ticket Seller must remit

Subtract the "Commencing Numbers," 165, etc., from the "Clos-
ing Nimibers,'' 168, etc., equals 3, the number of tickets sold.

Find Value of Tickets Sold during each Tour.

Hold the Rate for Key Factor and multiply the number of Tickets
sold, accumulating to the total,
3X17
3X19
23X21 etc. =$101.50, To be remitted by Clerk 1.
Count the Cash and add Cash Denomination Slip, proving against
the extension of the tickets.

Continue for other Ticket SeUers in the same manner.

Find the Value of Sold Tickets from Stubs.

Some roads provide a stub on each ticket. This is detached when
the tickets are sold and the value of the Ticket Sales is found by
adding the stubs.

Add the value of each stub directly on the Comptometer. Jot an
occasional running sub-total on a slip and drop it in the pile of added
stubs. This provides for a sure and easy proof direct from the
orij^nal figures. Re-add and check each sub-total as found correct.
Adjust any correction on the last sub-total slip.

Bring to a Summary the amounts for each of the several classes of
tickets and add for the days totals 594. 13.

BaUroads — Avditor of Passenger Receipts

AUDITOR OF PASSENGER RECEIPTS

The principal items of work in this office are: —
Making up Train Eaminga.
Verifying Conductors' Cash Reports.
Verifying Daily Ticket Reports.
Verifying Monthly Ticket Reports.
Compiling Foreign Interchangeable Mileage Reports.
Compiling Interline Reports.
Compiling Passenger Traffic Statistics.
Compiling Station Balance Sheets.
Making up Passenger Rates.
Compiling "Passengers One Mile."
Division and State Earnings.
Verifying Dining Car Checks.
Verifying Excess Baggage Reports

CONDUCTOR'S CASH FARE COLLECTIONS REPORT

SOUTHERN RAILWAY COMPANY.

KPORT « BIMHTW'I USI FUE COLLEBTHIS

This is a record of the Cash Fare collec-
tions. It shows the "stations from and to,"
the nim:iber of fares, and the rates. The
original extensions, and footings are made by
the Conductor.

The Comptometer work is verifying ex-
tensions and totals.

Hold the Rates for Key Factors and mul-
tiply the number of tickets, accumulating
to the total of collections ; add in ,49, multiply
3 X-66, 2 X. 59; add in .78, etc., equals $75.90.
This proves both extensions and addition.

Rmlroada — Auditor of Passenger Receipts

PASSENGER CONDUCTOR'S CAR REPORT

This report is made up by the Conductors on each train.
It details the car numbers, mileage, and class of service for each
car.

METHOD

A 12-Column Comptometer is best because it enables the abstract-
ing of two or more services at tiie same time.

Place all of the Conductors' "Car Reports" at the left of the
Comptometer and add the "Passenger Car Miles" on the right of
Keyboard, as:

119, 119, 119, 119, etc., for total "Passenger Car Miles" of all the
reports. Add the "Special Car Miles" on the left, as:

75, 75, etc., for all reports.

One report only is shown.

PASSENGER CAR MILES

This is a Recap, of the daily totak
of oU trains operated.

METHOD

Croa»-add the "Daily Mileage"
for the several services, as:

11768+9807+11661=33136,

Add the "Daily" items of each
service for the " Month's Total,"
11768+11642, etc.=838503

Prove the sum of these "Totals"
against the footing of "Croes-Total"
columna, i. e.,

Croe»-add the totals of the columiw
1-2-3-765563.

Add the "Total" column which
proves against same.

Proceed in same manner for ea^
class of "Car Mileage."

Railroads — Auditor of Passenger EecHpts

ses

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PASSENGER AUDITING

DAILY AND MONTHLY TICKET REPORTS

The Agent inserta the Commencing and Closing numbers of each series of Station Tickets, the Number
Sold, the Rate and Amount.

He also extends the Tickets Sold by the rates, adds the number sold and the amounts.

Corresponding Reports are made for other
classes of tickets such as : —
Card Tickets.
Half Tickets.
Excursion Tickets.
Clerical Tickets.
Specials.
Mileages, etc.

COMPTOMETER WORK

Prove the Number of Tickets Sold by Series
and Total.

METHOD 1

Add the "Commencing Numbers" and the
tickets sold,
365+27 ="The Closing Number," 392.
Add the Tickets Sold for proving Agent's
Total, 646.
METHOD 2

Add the "Commencing Numbers," 365, 4672 etc = 14601

Clear and add the "Closing Numbers," 392, 4724 = 15247

Now subtract the total of the "Commencing Numbers" 14601

The result will prove against the total of tickets sold 646

Proving Extensions.

Extend the "Tickets Sold" by the corresponding rates, accumulating to the total,
27x24
52X26

25x31 etc.-$589. 95
The "Monthly Ticket Report" is the same as the Daily, excepting that it contains the commencing and
closing numbers at the beginning and end of the month and the total of each series of Station Tickets sold.
Verify in the same manner as the "Daily Ticket Report."

S

j^

61 I I.^ZS

S64

Railroads — Auditor of Passenger Receipts

TRAIN EARNINGS

Working up a Train Earning on the Mileage Basis.

A ledger sheet is written up for each train operated. The ''Passenger Train Earnings" are shown by the various tickets taken up and cash
fares collected. The tickets are segregated into classes, as Card Tickets, M-X-S-X Tickets, school miles, etc., and turned in by the Conductor together
with his "Cash Collection Report.

ADDING THE TICKETS

With a bunch of card tickets on or right beside the Comptometer, add the mileage represented by each ticket. Thus the total of Card Tickets,
etc., for Train No. 37 was 7160 miles.

Post this amount to the following Summary for train 37.

Continue in the same man*
ner for all classes of tickets.
The Money Value of "tickets
not taken up" and of the
cash collections are abstracted
from the Conductor's Report.
(Not Shown.)

COMPTOMETER WORK

At end of the Period:

Addinff for totals:

Add and prove the total mileages of all tickets bearing the same
mileage value, 7160, 6414, 3916, etc. =75025 miles @ 2}^^c rate,
14153 miles @ 2c rate, etc.

Add the value of tickets not lifted,

16.40, 17.43, etc. = 188.53
And the Cash Collections,

75.90, 67.40, etc. =734.21
Extend each mileage total by its respective rate,
75025 X.025 = 1875.63
14153 X. 02 = 283.06

Cross-add all money values of tickets lifted, 1875.63, 283.06, etc.,
and jot down the result, $2406.38. Then continuing, add the values
for tickets not lifted, 188.53 and the Cash Collections, 734.21 »
Total, $3329.12.

Prove by extending accumulatively over the Fixed Decimal, the
mileages by the rates = $2406.38.

Add in the Cash Fares and unhfted tickeU =$3329.12.

Some railroads work up the Money Value of tickets daily instead
of the mileages. The rate or mileage is usually printed on the
ticket.

Railroads — Auditor of Passenger Receipts

TRAIN EARNING RECAP.

The "Cash, Tickets Honored, and Tickets Lifted" are abstracted from the foregoing Summaries to the
"Ticket Earning Recap."

The Data Wanted: — The Totals for all trains for the month, i. e.,

The Total Number of Trips made, Miles Run,

Cash Collections, Tickets Honored and the averages per trip and train mile.

TRAIN EARNING

RECAP

OMFANT

AND MIXED TRAIN REVENUE

COMPTOMETER

Th« Totals:

Add theNumberof Tripe, 26, 26, 26,2S, etc. . 1092 Trips f oral] trains.

Add the Miles Run, the Cash, the Tickets Honored, Tickets
Lifted and Totals.

CroBs-add the Totals of Train Revenue Items, and prove against
the footing of Total Column.
Figuring AverageB Per Trip:

Add the Cash Train Revenue, $734.21, in the Comptometer at
the left and divide by the niunber of trips, 26, equals $28.24, the
Average Cash CoUectlons Per Trip.

Work up the total collections in the same manner, equals (128.01,
the Average Earnings Per Trip.

WORK

The average earning? for each trun a

worked up in the

Revenue Per Train MUe:

Add in the Total Train Revenue, 3329.12, at the left and divide
by the "Miles Run," 2444, equals $1.3621, the Revenue Per Train
Mile.

Continue in the some manner for each train.

Then add for the totals and work up the Grand Averages for all
Trains in the same manner.

This work may become voluminous, as different railroads may
have a movement varying from a few to hundreds of trains daily.

366

Railroads — Auditor of Passenger Receipts

INTERCHANGEABLE MILEAGE REPORTS

In certain localities Railroads will issue ''Interchangeable Mileage/' which may be used on a number of roads.
The Road taking up the mileage coupons must make a report of same and collect from the Road which
issued the mileage.

A •

Chicago^ Milwaukee & St Paul

GENERAL AUDITING DEPARTMENT-TICKET AUDITOR'S OFFICE, ChiCtfO,..^..^^

Stttemem of Mileige issued hy.JcJ^^^j^^ Ry, honored in

ilway Co.

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The Mileage Tickets or Coupons are segregated, according to the Roads issuing.

The Mileage for each Road is segregated according to Distances and entered on the ''Interchangeable
Report V opposite corresponding Distances.

METHOD 1

Multiply the "Number of Strips" by the corresponding miles,
accumulating to the total of the column,

8X3
. 26X5, etc.

65173 miles.
Prove by refiguring in the same manner.

METHOD 2

Multiply each item of strips by corresponding Mileage and jot
down the extensions,

5X100 = 500
21X101=2121, etc.

Add the "Total Miles'* columns.

A Recap is made from these totals and added and proven.

Railroads — Auditor of Passenger Receipts

INTERLINE TICKET SALES

The report of Interline Ticket Sales is made up in the Auditing Office. It shows the through rate, the Pro-
portion for the Foreign Road and the Amounts.

Multiply each number of tickets sold by the
Proportions, as:

2 Tickets @ 12.50 =25.00
5 Tickets ©10.75=53.75
Add the amounts, 25.00, 53.75, 5.20, etc. =
11380.15.

Or better — Accumulate the amounts to totals for
each 5 to 10 items.
Addthe several classes of tickets, 2-1-3-1, etc.=50.
For proof, accumulate the extensions,

2x12.50

5x10.75

IX 6.20, etc. =$1380.15

Railroads — Auditor of Passenger Receipts

PASSENGER STATISTICS

The principal items worked up id this department are;

Paseengera Gamed One Mile, State and Division Earnings, Revenue per IVain Mile, Average PosBengera per Train, etc.

PASSENGERS CARRIED ONE MILE AND DIVISION EARNINGS

The number of Pasaengers,

thai

up for each station.

ilea and tlie Revenue are abatracted from the "

Station Balance Sheet."

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Mi

PASSENGERS ONE MILE
METHOD

Multiply the Number of Fassenfcers, 162, by the Miles Carried, 28,
equate 4536, the equivalent of PaaBengera Carried One Mile.

Continue in this manner for all Paaeeugers.
Or Better,
Accumulat« to a sub-total for every 10 to 15 items,
162 X2S
1190X31, etc., for 10 items,
equals 99409, as shown on form.

Leave this in the machine and continue with accumulations untQ
the total mileage, 149428, is accumulated.

DIVISION PASSENGERS ONE MILE
The Division MilM and Fercents are abstracted from the Rata
Book.

METHOD
Multiply the Divi^on Miles by the Paeaengers, accumulating to
Bub-totaJs for every 10 to 15 items,
162X16
1190X16, etc., -38355, continuing to the total, =57799.
Continue in the same manner for each division of the Road.

Rmlroads — Auditor of Passenger Receipts

PASSENGER STATISTICS-Continued

DIVISION EARNINGS

Different Railroads will have from two or three to Add the totals of Division Passenger Miles, 67799,

sixty Divisions over which the earnings are distrib- etc. = 149428, which proves against the total Passen-

uted. ^ers One MUe.

' , _. . . „ ., Add the totals of the Division Revenues, 1177.35,

Figure the Eamuigs m the same manner as the ^^ ^ ^^^^k proves against the total Revenue,

passenger miles, $3366.28.

102.06 X .571 AH of these statements are Recapped to a Sum-

830.02X .419, etc., to the total, $1177.35 mary for the entire system.

GENERAL BALANCE SHEET

The General Balance Sheet is a summary showing the entire, classified Revenue of Passenger Trains from
each Station, The amounts are all abstracted from other sources.

COMPTOMETER WORK

Cross-add all items of Revenue for each Station, Stations, 1367.25, 670.46, etc. =$23666.03.

1367.25, 4622.31, 17.23, etc. -$9975.94. Cross-add the totals and balance against the sum

Add the items for each class of Revenue from all of the Cross Totals.

S70

Railroads — Atiditor of Passenger Receipts

PRORATING OR DIVIDING PASSENGER RATES

A Passenger Rate Division clerk spends much time in multiplying and dividing. The Comptometer method
greatly simplifies the work.

ADVANTAGES

Accuracy is Promoted.

A Record is obtained for Every Division in Detail.

The Efficiency of the Clerk is increased 20 to 60%.

The Expense is reduced accordingly.

Every Division, regardless of Complications, can be made easily on the Comptometer.
In illustrating the following method, this sign, 0 will signify Prorate.

The methods employed are to have the Division Clerk outline the basis of division and turn the Division
Slip over to the Comptometer operator, who figures the prorations and enters same on the Division Slip.

FOBM A

(FRONT)

FROM

i2£

RATE.

.9^A:5 r^Ass J^ ^

DATE.

FORMi

AZJL/...

^

ROADS

(^ V rf ■ ^

/?«» ><

-Jf. ^.^.^ /I

^^

(^'^^/•^ ^

tf. (2. ,C^

JCT. PTS.

^^.^^■yj^j,^

f^'^^^.^^^^'r r- -^^ 7~

>^i^^

tCZt:

¥^=

JS2z^!a^^

PROPNS.

//.ro

^■s/

zsj-

Other Roads find it more advantageous to supply Division Clerks with Comptometers, to work out prora-
tions and enter direct on the Division Slip.

The advantage claimed for this method is that the Division Clerks, due to their familiarity with the Prorata,
can figure the proportions on the Comptometer about as quickly as they could outline the basis of Division on the
Division Slip.

A form of Division Slip similar to that illustrated has many advantages. The principle can be worked
effectively in connection with any form, slip or system. The roads and junction points are filled out on the Division
slip by the Apportionment Clerk. It is then passed to the Division Clerk for prorating.

The Division Clerk outlines the Basis of Division on the back of the slip.

Railroads — Auditor of Passenger Receipts

S71

PRORATING OR DIVIDING PASSENGER RATES - Continued

rOEM A (BACK)

CONSTRUCTION OF
RATE

BASIS OF DIVISION

(^^7-

ARBITRARIES

//yd £^^^

-f- ?^^.

6LajL

2^9- ^./y

/>

^j

^/V- ^3/

loio

METHOD

Find the Net Rate Per Mile

Add the Miles,
157
289
350
274 = 1070 Miles.

Deduct the Abitrary

Add the Rate, $25.00, in the Comptometer at the left and
subtract the Arbitrary, .75 = $24.25.

Find the Rate Per Mile

Leave the 24.25 in the register and divide by the miles, 1070,
equals $.02266+ per mile.

Prorate $24.25 on the Mileage Basis

Hold the miles for Key Factors and multiply the rate per mile,
.02266X157 =$3.56
.02266X289= 6.55
.02266X350= 7.93
.02266X274= 6.21

Leave the last item, 6.21, in the Comptometer, and add the
other items, 3.56, 6.55 and 7.93=24.25, proving the Proration.

Prorate 7.93 on Authorized Percentage Basis

Hold the 7.93 for Key Factor and multiply each per cent.

29.10%=2.31\
29 66 /^ =2 35 i
41 ! 24% = 3 ! 27 y Add the items for proof.

7.93)

Enter the Proportions on the front of the form.
Add the A.C.L. items— 6.21 and 3.27=9.48.

Add the Proportions, 11.50, 4.31, etc., to balance against the
Through Rate, $36.50.

Comptometer Results are underscored.

372

Railroads — Auditor of Passenger Receipts

The two local rates are
$10.75 and $25.00 or a total
of $35.75.

These two rates must be
absorbed by the through rate
$33.00, i. e., the reduced rate
must be divided between the
two roads on the basis of the
two regular rates.

METHOD

Find What Per Cent the
Special Rate is of the Reg-
ular Rate.

Add 33.00 in the Comp-
tometer at the left and divide
by 35.75 =92.3%

PRORATING PASSENGER RATES— Continued

PRORATING ON THE BASIS OP RATES

FORM A

FROM

\/^L^ -T^^c^^^c^^Ac/, /3k^ form]

RATE 33^^ ri Aftft d3^^^..^>4^ PATg 9///

ROADS

TL

& ^u^^

/9 -TTD 7) . f£.

.(^-T^^ ^^^.9^

£ jQ n. x^ za»

^^L^- (^^

JCT. PTS.

^^ ^^

rOBM A

(BAOX)

CONSTRUCTION OF
RATE

ARBITRARIES

$'6* /Of.

BASIS OF DIVISION

'fO^-MZLt ^''^

33.^

13.^9

Comptomtttr R^su/ts are undarscored

Railroads — Auditor of Passenger Receipts 37S

PRORATING PASSENGER RATES— Continued

Find Each Road's Proportion

Multiply 10.76x92.3% =$9.92, Rate to Kansas City.

25.00x92.3% =23.08, Rate beyond Kansas City.

$33.00
An Arbitrary for bridge charge goes to the C. & A. and the balance is Prorated on a 50% basis between C. &
A. and C. R. I. & P.

Add in the Comptometer at the right $9 . 92

And subtract the Arbitrary 50

Gives the amount for prorating on 50% basis $9 . 42

Leave this amount in the register and multiply by 50% (3 Factor Way) =$4.71

Add the 50c Arbitrary .50

Gives the proportion for C. & A $5.21

Prorate 23.08 on Authorized Percents, 40.96% and 59.04%.
Multiply 23 . 08 by 40 . 96% = $9 . 45 from Kansas City to El Paso

23 . 08 by 59 . 04% = 13 . 63 So. Pac. Rd.
Leave the last extension, 13.63, in the register and add 9.45 to it for proof of Proration =$23.08.
Prorate $9.45 on Authorized Percents,

36.1%
9.8

15.8

38.3

100.0
Multiply 9 . 46 by . 361 = $3 . 41 C.R.I. & P.
Multiply 9 . 45 by . 098 = . 93 C.R.I. & P.
Multiply 9 . 45 by . 158 - 1 . 49 C.R.I. & E.P.
Multiply 9 . 46 by . 383 » 8 . 62 E.P. & S.W.
Add the prorations to prove against 9.45, the Amount prorated.
Enter the Proportions on Division slip and add for proof against the through Rate of $33.00.

S74

Railroads — Auditor of Passenger Receipts

GENERAL AVERAGES AND PER CENTS OF INCREASE AND DECREASE

Traffic Statistics similar to the following are worked up for each Operating Division of the Road,
Railroads require more minute Statistical Data than shown here.

Many

A
B
C
9

S
F

0
H
Z

J

K
L

H
V
0

PASBfiVOER THA9VI0

SoidHileafie
firadn ]lil«ae»

Ho« Of SMs'rs oarried
* •• " •• ooe iiile

of BotA

ixg. Distaaoe oarriod per Ttmsx
Votal fiofemo froa IlMo^rs*
Arg. Aat reo*d OMh Bass'r*
Afg* BflO*t par Basa*r par alia
fiotal Basa^r tt«ln Bcrveona
Baaar fir* Bar* per Mile of
Baaar fir* leir* per Smin Mile
Urg, Vo* Piaacra per Onin Kile

This Month

3,056.64.

5,286 «299«

29«343,656.

4«870,10i*

231.202,542 •

6.0B0.067.$0^^-.
6«440,499.17

ATI

Kilo

^•^■"^

3,037.04
4,917,561.
27,806.348.
4,573,632 •

Incr.

' 0/72,

tsSi,

onr

tr^ST^

METHOD

Use '' Last Month " as basis in figuring the per cent
of increase or decrease.

Add the Road Mileage, 3058.64, in the Comp-
tometer at the left and divide by ''Last Month,''
3037.04 = L0071%, or an increase of .0071%.

Continue in the same manner for all increases or
decreases.

If the Per Cent is a Decrease,

As ''Average distance carried per passenger'' this
month, 47.47 miles is less than last month, 47.47
divided by 48.33=98.22%. The per cent of de-
crease is the difference between 98.22% and 100% or
.0178. To register the per cent decrease, simply hold
back the cut-off to the left of 9822 and add the neg-
tive of same, small — 821, twice, =.0178% decrease.

F.

G.

I.
J.
L.

M.

N.
O.

Add Passengers One Mile, "E," 231, 202,542, in the Comp-
tometer at the left and divide by the Road Mileage, "A/'
3,058.64=75590.

Add Passengers One Mile, "E," 231, 202,542, in the Comp-
tometer at the left and divide by the No. of Passengers,
"D," 4870104 =47.47 Miles Avg. (Using only five figures of
Divisor.)

Divide the Total Revenue, "H," by the niunber of Pas-
sengers, "D" = 1.03695.

Divide the Total Revenue, "H," by the Passengers One
Mile, "E," using the first five figures of the Divisor = .02 1S4.

Divide the Train Revenue, "K," by the Miles of Road,
"A, " =2,105.68 Train Revenue per mile of Road.

Divide the Train Revenue, ''K,'* bv the Train Mileage,
"B," = 1.21835, Revenue per train mile.

Divide the Passengers One Mile, "E," by the Train Mileage
"B," =43.74.

Divide the Car Mileage, "C," by the Number of Passengers
Carried, "D'' =6.025.

Railroads — Car Accounting

CAR RECORDS— PER DIEM BILLS

A record is made in a large " Car Record Boole," showing when each Foreign car is received, where it moves and
when it is turned over to another road. car record book

The Comptometer adds the

MOVEiiEilTS OF ik^i^^i<^^^^^.*^^^f^aM FOB VEAR OR.

Day's Service per car — adds
the Car Record sheets for
total days' ear service for
each Road.

METHOD
Adding Da;8' Service per Car.

Place the Comptometer beside Car
Record Book, at the right. Hold the
1 key and add repeatedly (or each
day's service across the sheet, i. e.,
Car No. 74283. Hold the 1 key and
add repeatedly for the 4th, 5th and
6th, and five times for the 17th to
21st =8 days.

Thia method becomes very rapid
during the first hour used and is
absolutely accurate.

Continue in this manner until the
day's service for each car is deter-

Adding Total Days' Ser^ce for Each Road.

Place the Comptometer beside the Car Record Book, or if looee leaf sheets,
use a Comptometer Bridge. Slide the sheets under the bridge so that the
vertical column "Days' Service" is close to the Comptometer.

Add the column of Days' Service. Jot down the Running Sub-Totals at
the end of each two or three pages; this so as to agree with the corresponding
sections on Per Diem.

PER DIEM REPORT

If the Per Diems are written up with pen place them right beside the
Comptometer. Add each of (he 4 vertical colimina of Days' Service. Jot
down the total for each colimm and recap, on each sheet for the total.
Extension:

Hold the rate 45c for Key Factor and multiply the Days' Service, 888 =
S3d9.60, amount due the North and South Railway Co.

There may be required from 1 to 15 or 20 Per Diems to cover the report of
"Car Service" for one Railroad.

.^tW/f/s/

East St West Raii_ROAD Company
, rtl DIEH HruT

S76

Railroads— Car Accowiting

TYPEWRITTEN PER DIEM REPORT

ADDED AND EXTENDED ON COMPTOMETER

■MHTOfflL OiOtiaOOOLA

8T. LOVS
PORT.

1 BMoax

i

Mat BIB BE

VotBKS^

JPiGT Ucm

KUittwr

Fer Bleu

SiiflS)CP

For laoa

Huuwsr

Ito 3>rem

1

6200

e

6510

3

144L0

1

4310

U

2

n260

5

13730

5

6830

5

2140

2

3

62ft0

3

1260

2

6750

3

6850

2

4

4900

1

10460

3

4460

24

11770

1

5

104S0

3

13570

5

6270

9

U70

4

6

7770

2

4880

1

21280

C

5390

U

7

13S90

20

10201

22

l^g[(y^

3

5711

3

8

66U

20

5821

6

431

1

5731

4

9

9731

2

13541

6

5641

1

U251

S

10

30651

Z

11261

7

9461

2

13571

2
229

U

5671

2

671

6

6171

1

5171

1
263

44

46

6769
4979

1
1

7669
14189

5
10

10468

780 daars* ow Bervioe g36^

17
9

8969
18799

8278.00

METHOD

With the Car Record Sheets on the swivel directly
over the Comptometer, write across the Per Diem
Sheet four consecutive car numbers, and days serv-
ice following the order on the Car Record Sheets.
When about two " Car Record " sheets are written
up, move the Platen so as to leave one blank space.
This enables the items above the blank space to be
added and proven against the corresponding Car
Record sheets.

Continue in this manner until all of the Per Diems
for one Road are completed.

Adding the Per Diem :

Place the Per Diems on or beside the Comptometer.

Add the four columns of "Per Diems'' in first sec-
tion, as, 8, 5, 3, 1, etc. =229.

Jot down the total for each section and for the
sheet.

If more than one sheet make a Total for each Per
Diem and then make a recap, of the several sheets.

Or, sub-total the Per Diems; i. e., jot down the
running Sub-totals on each Per Diem, carrying
through all Per Diems for one road so that the
last sheet shows the Grand Total.

Extending Per Diem —

Hold the rate 35c for Key Factor and multiply
the number of days' car service = $273 . 00.

Railroads — Car Accounting

WRITING UP "PER DIEM" REPORTS

This method employs an ordinary typewriter and a swivel holder to hold the "Car Record Sheets" above
the typewriter.

The Car Record is held above the typewriter so that the car numbers and days can be easily read.
A typist soon becomes proficient and is able to write by touch with about two weeks' use of tyfwwriter on Per Diem

work.

AN EFFECTIVE COMBINATION OP COMPTOMETER AND TYPEWRITER

Railroads— Car Accotmting

CONDUCTORS' WHEEL REPORTS

Each Conductor makes up a re-
port of the Train and Tonnage,
which covers the movements of
trains within the Divisions. These
Reports show the Train Numbers,
Starting Points and Destinations,
the Car Numbers, Station Numbers,
from and to which freight is car-
ried, the miles run, weights of
cars, and weights of car contents.

Data wanted from this Report is:
Loaded Car Mileage;
Empty Car Mileage;
Percentage of Empties in Trains;
Ton Miles for Cars and Contents;
Gross Ton Miles;
Average Speed;
Percent Hauling Efficiency.

See "Comptometer Method" on
following page.

Railroads — Car Accounting

379

CONDUCTORS' WHEEL REPORTS— Continued

COMPTOMETER WORK
LOADED AND EMPTY CAR MILES AND PERCENTAGES

METHOD

With the Comptometer right beside the ''Wheel
Report/'

Add and prove both — The Loaded Car Miles 542

and the — Empty Car Miles 275

Leave the last amount in the register and add to it
the Loaded Car Miles =817, Total Car Miles.

Clear and add in the ''Empty Mileage," 275, at
the left and divide by "Total Mileage,'' 817 =33.7%
of "Empties."

TON MILES OF CAR AND CONTENTS

Group the tonnage of cars traveling the same
distance, as: Cars

Each Car traveled
42 miles.

Each Car traveled
64 miles, etc.

31
26

57 Tons

Cars

15
27
30

72 Tons

Contents
26
31
24

81 Tons

Add and pencil in these tonnages, 57, 72, 90 and
81 and 48.

Figure the "Ton Miles," i. e., equivalent of tons
hauled one mile.

Multiply, at the right of Keyboard, each mileage
by the "Car Tonnage," accumulating for the total
of the "Wheel Report."
as— 42x57
58x40
58X31
64x72

49 X 30 Then accumulate the ' ' Contents ' '
126x40 in the same manner = 13190, Ton
74 X90 Miles for "Contents."

7X24
21x24

24,962 Ton Miles for Cars.
Add the "Ton Miles of Cars and Contents " 24962

13190

Equals the Gross Tons One Mile 38152

AVERAGE SPEED

Divide the "Train Miles," 119, by the "Hours
on Road," 9i, i. e..

Add 119 into the Comptometer at the left.

Divide by 9.167, equals "Average Speed" of
12.98 Miles per Hour.

POTENTUL TON MILES

The "Potential Ton Miles" represent the capacity
of the Engine for the distance run.

The Rated Capacity of Engine No. 346 is 1496
Tons per Mile.

Multiply Rating per Mile, 1496, X distance, 119
= 178024, Engine Rating or "Potential" Ton Miles.

HAULING EFFICIENCY

This is the percentage of the actual Load to the
Capacity.

Add in the Comptometer at the left, the
"Actual Ton Miles," 38152, and divide by

the "Potential Ton Miles," 178024 = 21.4%

"HauUng Efficiency."

380

Railroads — Car Accounting

RECAP. OF WHEEL REPORTS

The data from the '*Wheel Report," previously illustrated, is brought each day to the following "Recap," from which the Average daily
speed is determined for all trains: The Average Hauling Efficiency;

And the Average Nimiber of Empty Cars.

-^

o.T.aao

DIVISION FREIGHT CAR AND TON MILEAGE

(COMPILKD UM>N AN OPCRATINO DISTRICT BASIS)

ud*^

—for ^j/^e

CCt^u^CJ&U^'^

Data

FOR SLOW FRCIOHT TONNAGE TRAINS

valTniN

AA

7^¥^

TRAIN
MILES

//9

HOURS

M

9:'/o

/o :^z

■.r.i.

M^^ /7^^y2V

/t>:'/2.S^g' /J~o7ifO

ADJUSTED TON MIUSS

P*l«nii«l

S.S' -i/^c^a/j

S^:Af/^.S' 37^^^n>

SIS- /fo^y^^

A«tii^

3 8r. f 6 2^ JL/.J*

/^'C/jlov

/AdyjiSSZ.I

/9o J^OSexj

Sheet No Ay /^

19J-s2___

FOR ALL FREIGHT TRAINS

CAR MIL.KA9C

•-f-rC

ZdA'—£^JL

/o-oy^^^sii jVj-

>r^^

C^i.

32L

Z^S"

y^3

ILL

Y/^

/jf

T«lal

r/y

iOl.

3C.

2:£SL

HA

CC9(

/£o^ /*/o:7s- z..S'r(i,^//i/ /,<rg-s,/9f ^9/^- J^J7 /o/s£.

I

/^

S^^d

/y.f

z^^z.

/9Y^

14

//

3,99^,/C2^

^, /f<f^4^^^/^

>Ky^^

/^^^Jlr3/.9

COMPTOMETER WORK

Add and prove the "Train Miles/* 119, 94, 94, etc. =2142.
Add and prove the "Hours Between Terminals," thus:
Add the minutes first on the right side of Keyboard,
10, 42, 42, etc. =204,

And reduce to Hours, i. e., divide by 60 3 Hrs., 24 Min.

Now add the "Hours" at the left of the Minutes = 192 hrs.,
24 mins.

Ascertain the "Average Train Speed," i. c.,

Add the "Train Miles," 2142, in the Comptometer at the left
and divide by the "Hours," 194, =

11 Miles, Average Speed of all trains.

Determine the Average Percents of Hauling Efficiency and
"Empties."

Add the "Potential Tonnage" =3,996,162

Add the "Actual Tonnage" =2,194,920

Divide the "Actual" by the "Potential Tonnage," equals the
"Average Hauling Efficiency," 55%.

Add the "Loaded," "Empty " and.Total Car Mileages and figure
the per cent of "Empties" in the same manner, i. e.:

Add the "Empties," 4482, in the Comptometer at the left and
divide by the Total, 14058 = 31.9%.

Rmlroads — Car Accounting

FREIGHT CAR MILEAGE

CARD SYSTEM

The mileag<» for each car are absttficted from the "Wheel Re-
ports "to the cord, in detail, using one "Train Mileage Cord "for each
"Wheel Report."

Train Ro. 37

1/5^

f.t

/JtSt/

■7J*/

/£3

/t^

K'/

^-z

<fi

//,

X,

f&4/

r^

V-?fl

i.r

f/

If

^1

/.

S9

,'7

/if

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V4

/^5/(/

J7J

zs-

il

/f.'^

iff

/&.

£i,*«

/y.j.

/<*>

73 J

/6^

7J-

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'/^r

,-,,.

/r

^

^2.

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^7

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7£-^

/i.

J.f

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37^

Data Wanted:

The Total "Home Loaded" Mileage for all trains;
The Total "Home Empty" Mileage for all trains;
The Total "Foreign Ix>aded" Mileage for all trains;
The Total "Foreign Emply" Mileage for all trains, etc.

COMPTOMETER METHOD

Add, on each "Mileage Card," the it
and jot in the totals at theleft of card,i.
Miles "Home Loaded."

ADDING THE TRAIN MILEAGE CARDS

Place the bunch of cards at the Irft of the Comptometer.

Add the "Home Empties" on the right side and the "Loaded"
at the left of Keyboard, at the one handling of the cords, and cany
totals to a "Daily Recap, Card."

Proceed in the same manner for the "Foreign" and "Coal Cars,"
etc.

ENGINE MILEAGES AND PERCENTAGES

These items are ab-
stracted daily to each
"Engine Account" from
the "Conductor's Car Re-
port." The mileage in
each class of service is
entered separately.

FIGURE THE SERVICE PERCENTAGES

Cross-add the "Service Totals" =2847 miles

Find the reciprocal of 2847—

i. c, divide it into 1 -3513

Multiply each "Service Mileage" by this reciprocal, i. c.,—

1012X3513 35,6%

1026X3513 36,0

452X3513 15.9

357X3513 12 5

100.0%
These per cents are later used as a basis for distributing oils.

382

Railroads— Car Accounting

MONTHLY RECAP.

The ''Daily Recaps" are again abstracted to a ''Monthly Summary" and the Daily Averages for the
month determined for the trains on each division.

GENERAL RECAP OF TRAIN MILEAGE AND TONNAGE

A further Summary is made up from these "Monthly Recaps" to show the total classified Train and
Car Mileages for the entire road.

IVtttSlM

Ferm22S0

CHICAGO, BURLINGTON & QUINCY RAILROAD COMPANY

-DISTRICT FREIGHT TRAIN & CAR mLEkt^Z--. J^iCif^\9}^-

ACCOUNTING DIVISIONS

TRAIN MILEAGE

Freight

/^/V^

Mixed

Xr/zi

Total

;L>d/U

CAR MILEAGE

Loaded

/ /TV^^o

Empty

fT¥4^4

Cabooee

Total

^^irH ^.rf/fU

Z

.%±

',££_

~^

J?

W'

..^^(rv^

A/'r^f'>

-37/ ^fo

;to^

JS-^^-LSo

lMX2£o.

/'>//(>

//7/^^c

^^of^

/A'Z/t^i^

3/^/iy

r/fjC

f¥4 ^^

:i/tssi

jr^i r¥-(>

/ r^<

fU-f^^/Bf^fi

d fo YH

^r//6c

/fffZfo

^ ¥4^ /LL

^<r/f/i

^/^' %>i»H' ^4a f^^

3y/^<

Mf//c

X/C£

y/^^^/*

/^

j^i^i*/^ J/'^f4o

Mnify>i p^sjf^/^ &^zoi'^

>/idoe47.

Ls^t4 /»/-y^

/rf/L

ec

/ f4(.^Ya3

Vtf

S4f4,T>j

/.^T^LfS

Z.J'^/A 30^

ji^YM/ ./S-jf ///^

Ys'yio

Sxa.^'^s 3/y/ic

st^'7 .rz-jg

f^ci/jL^ Lsy

Moi:^fjif

COMPTOMETER WORK

Add each c'ass of "Train MUeage" and "Car Mileage" to a total, 167,450, 217,480, etc. = 6,685,680.
Cross-add for Divisional "Train Mileage" and "Car Mileage," 167,450, 65,716=223,166.
Add the Freight, Mixed, Loaded, Empty and Caboose Totals, and prove against the sum of the two
"Total" columns.

Railroads — Storekeeper

S83

STOREKEEPER

Some of the principal phases of the Storekeeper's work are :

Proving Purchase Invoices ;
Figuring the Unit Price on each article;
Invoicing to the departments all material transferred ;
Keeping Stock Ledger of Purchases and Consumption;
Figuring all Material Requisitions ;
Distributing Material Requisition charges, etc.

PURCHASE INVOICE DATA

Prove the Extensions; Prove the Additions;

Prove the Deductions; Figure the *'Unit Cost.''

Example :

The New York Central Lines

TO THE

Sawyer Hardware Co., Dr.

74 doz. Lamp ChimneyB
@ $1.10 Doz.

Less 9.50 Freight

54 Station Lamps® $1.35 ea.
Less 45%

$61.40
9.50

71.90
40.10

$112.00

METHODS

Prove the Extension
Use Fixed Decimal. Hold the price for Key Factor

and multiply 1.10X74 =»

Deduct the Freight

Eouals Net

Hold the price of the Station Lamps, 1.35,
over Fixed Decimal, and multiply 64 = 72.90

Continue and multiply by the net of the discount, 55,
(3 Factor Way) =

Add to this result the amount of previous extensions . .

Equals Total

Figure the "Unit Cost'' Price

Multiply 12X74 at right of Keyboard =888

Clear and add 71.90 in the machine and divide by

888, equals the Cost of each Chimney

Multiply the "List Each" of Station Lamps, 1.35,
by the net of the discount, 55, equals the cost of each
lamp

81.40
9.50

71.90

40.10
71.90

112.00

Chimnejrs
.08097

.7425

EXAMPLES OF OTHER ITEMS OP PURCHASES

168 pieces of 4X6 Pine 14' long

equals 4704 feet @ 37.45 M =176. 16

725 lbs. of Bolts @ 3.60 cwt = 26. 10

Lees Discount 70-10-10 = 6 34

"Unit Price" per lb = .0087

84 Doz. Brooms @ 3.25 per doz = 273.00

Less Discount 10% =245.70

"Unit Price" = .24376

185 lbs. Steel @ 14.90 cwt
Less discount 60-10-10. . .
"Unit Price"

= 27.57

175 lbs. of Linseed Oil @ 1.85 gal

Linseed Oil weighs 7}^ lbs. to gal. "Unit Price"

74600 lbs. Coal @ 1.65 per Gross Ton

= 11.17
.0603

= 43.17
= .2467

= 54.95

245 lbs. Nuts ® 3.75 cwt
610 lbs. Nuts @ 4.20 cwt
300 lbs. Nuts @ 4.40 cwt
750 lbs. Nuts @ 4.80 cwt

79 81

Less 70-10 = 21 .55

The original extensions are itemized on invoice. Prove by accum-
ulating to the total, where possible.

384

Railroads — Storekeeper

REQUISITIONS

A ''Requisition Slip" is authority for the Store-
keeper to furnish material to be charged to the De-
partment issuing same. Many requisitions will be
for one item. These should be segregated according
to classification, as the requisitions are filled.

METHOD

Hold ''Unit Prices" for Key Factors over Fixed
Decimal and extend each item separately.

456 ib @ .048 =$21.89

Add the results for total . . = 43 . 45

To Prove:

€uct£Al9^y^.

B^en —

37^ _//* f ^

/^C ,«2^ _ d

.^A..£ity^^

^^

^^

Accumulate over the Fixed Decimal, or simply re-figure, if only a single item on the requisition.

STOCK CARDS

The "Stock Cards" contain memorianda of the Quantity Records and Purchase Prices. One card is used
for each article; a memorandum is made for every quantity stocked and each quantity given out on requisition.

6 X^" Bolts)

6 X^" Bolts > Each size requires a separate card.

8x^"Boltsi

STOCK CARD

CARD NO

MAX /jr^^

ACCT NO

/9

REC£(\/£0.

OATC REC'O QUANTITY

/^/t(>//0 /^r^^ur^ Z^,/^ .0^2^/ /Se ^34> /^c/ ^^^ //V ^^j>

V-^V>y /^fn^ J^:^Z^

^//^/// ^^

/"/////

//

JJL

M

S-/jr//, /^^f^^ ^^./V

AC-TT unit PRICC JAN

JLO^L

>ggs ^6.79

d^jA.

ZiJ^

i^£lirzj^i'^^

DISBURSEMENTS.

^^r /-/¥ /^3 /o^ -ga? ^7 J

i^^z ji^t ^/^ ^/9 /^y /:i<t

Fca

MAR

/J.JP' /i?7 j?/y/ s(^/ >^/ f/2

APR

y^^ 3/^ ^^y S^3 //I. x^<-

//// /Z6 y/V /r3X /^V 7^

/JS^ /^/^//^ 1^9 I J^ /^S-

MAY

JUNC

«0 TOTAL

TOTAL REC•0.|J^^^?^.<^^ WSS^^ l\ € fO.! IS'/Z^

m HAND FIRST OF SUCCEEDING MONTH

96^ ^±9^ 6;t^ 9M /o?^7

/ogg

/^

tzg

IS^^^

Z6/

^^f\^SlihS39C [33ofc

// /f^^

Si2o

COMPTOMETER WORK

January

Add the January disbursements,
136, 248, etc. =2512.

Clear and add quantities stocked on
the right of Keyboard, 15 and 10 =25
gross.

Reduce to units, i. e., leave this in
the Register and multiply (3 Factor
Way) by 144=3600.

Leave 3600 in the Register and sub-
tract out January disbursements, 2512
= 1088 on hand February 1st.

Each month's stock record is figured
in the same manner.

Railroads — Storekeeper

385

MIXED COMMODITY REQUISITIONS

Each "mixed commodity" Requisition will contain from two to eight or ten of the sixty-odd Commodities.
There may be several hundred ''Mixed Commodity Requisitions" for the day.

"SPREAD" OR

DAILY ABSTRACT OF MATERIAL REQUISITIONS

AccouM-r

ACCT./

J3.A1.

v.^.r

/^.y/-

1.^

till-. ua.

j^L£Z.

JlS-2.

?.^^

jUlJl

2^LL

7'r.6¥

-^j/

!2^ju

V«^^

a^^

r?^7

^^,^

^y^

^

AJ^

2J2.

//«?V

M^L2.

2u£A

JULk.

Z^L

^^i.

.£CJ^

^W

:zz^

drJ'i-

lUL

jU£.

M^hSL

2J/L

j/£Jc.

j2^£Z.

'f-'^i

1 1 id

i.7^

Jui±L

7?.?

^.^r

^.V/^

JUt^

^^^

//

^y.v^

iti±

in 6^

J^AJL

4^2Z

JtTJL

.^Aa;i

^s-y

22

.£^

±32^

^/^

je2!:Z

.£^

.^&^

dA2.

^^,P^

^ ^9

2Z£_

r^af

loL^

-^3C

RJlsiJlL

JL2L

JtiM.

Z3?

HJlL

ff£^

S&^z,

>»^</^/

RECAP

ACCT

d.

JL

/^

M

AL

^f

AMOUNT

_Z2i^

g^^.tY

.jfiTj^

Yl^r^^

y/r/i7

iZ£i22

..^^04!

^•ot

M!ZAl

JjLSi.

li:^

^!U1

METHOD

Draw off the money values from the requisitions on a
"Spread," entering each item of money under the corre-
sponding Commodity.

With the Comptometer right beside the "Spread":

Add the several items for each Commodity, as: 3.67,
4.75, 16.48, etc., $77.64, jotting down the totals.

Add the "Commodity Totals" for

"Grand Total," 77.64, 26.44, etc. = 397.22 for ac-
counts 1 to 28.

Add the Reqtiisitions directly in the Comptometer
to prove against the "Conmaodities" Total."

Post each "Commodity Total" to the "Stock Ledger."

Prove the "Ledger Postings" in the same manner as
for the Single Item Requisitions.

STOCK LEDGER

The "Stock Ledger" contains the Money value of the "Commodity Accounts." For instance, the cost
of all sizes of Bolts are brought to one general "Bolt Account," etc.

STOCK LEDGER

OAT£

V9

BILL
NO.

PRICE

AMT

f3.U

COMPTOMETER WORK

Add the '^ money values" for each
commodity on the Comptometer
directly from requisitions.

Jot the amount on the back of the
last Requisition and re-add for posi-
tive proof before posting.

Post this amount to the ''Stock
Ledger.''

Prove the Postings.

Add directly on the Comptometer,
the items as posted in the "Stock

STOCK LEDGER

Brought,

Date

/

c>

Amount

J2

/

5^

£.

±

V^

Zk

^

v^

/s

Brouoeht

Oaid

JL

£^&!2L LI.

JJL

7v \Z6^

Amount

jtH

A.

2^

2JL

^y

12.

7-*Lk

33

£_/Jk.

((

''^^ Ledger."'

Then add the "Commodity Totals" from the backs of the Requisitions and prove against the total of
Stock Ledger Postings." Post this daily total to the "Controlling Account."

386

Railroads — Storekeeper

MONTHLY STOCK CARD INVENTORY OP MATERIAL USED

This method, being adopted by some roads, employs only the ''Stock Cards'' and ''Monthly Commodity
Inventory'' sheets for the records.

The quantities used and prices are abstracted
to the "Commodity Inventory Stock Ledger Sheet "
from the "Stock Cards."

COMPTOMETER WORK ON INVENTORY SHEET

Hold the rate .0375 for Key Factor over Fixed
Decimal and multiply the quantity, 1726 =$64.73,
ptc*

Add the Extensions 64.73, 8.95, etc. =2116.95.

Prove by extending, accumulatively, over
Fixed Decimal,

1726 X. 0375
185 X. 0484, etc. =21 16. 95

This work involves thousands of calculations.

INVENTORY STOCK LEDGER

■Utl.OlN«

.J¥

ruooR

/

kOOATtOM.

ACCOUNT

•NKKT NO.

PUANTITV

/'?^Z^'

/^J"

NUMBER

/'S^f

/^6><f

'MZ /^^f

96^

feffor

/^7tP

j37Z

1^W_

/J^d^

ACCT.Ne

^Z

RATE

.C37S

,oMf^

fisyz;:

.os/^:c

PER

^*

.0^7S

.C/fZ

.o¥f^

It

EXTENSION

6¥

iitsi

^2

^

/o?

J&

iM.

%?

a

^

LdL

2C

^

TOTAL

The relief afforded and the accuracy assured by the Comp-

tometer makes it thoroughly appreciated by the Storekeeper and the Clerks.

PHYSICAL INVENTORIES

The physical inventories are usually taken semi-annually. The Comptometer work is practically the same
as the foregoing.

SIGNAL ENGINEERS

Signal Engineers have charge of the Signals and ''Block Systems." The accounting work of the Signal
Engineer consists mainly of figuring and proving Requisitions for materials, determining "Unit Costs,"
keeping the Ledger Accounts and Payrolls.

See ''Storekeeper" for the identical class of Comptometer work. Some roads have this accounting done
by the Storekeeper.

Railroads— Storekeeper

STOREKEEPER'S BALANCE SHEET

This is a summary of the Stock Ledger Accounts, and is abstracted directly from the Stock Ledger,
total values for the month being used.

METHOD

CrosB-ftdd disbursements, 1022.85, ^11.42^11534.27. Proceed in the same manner for mch rommocliiy.

(This column of cross totals is not shown) Add all vertical columns.
Croee-add all Stock values, 171J5.40, 900.60, and 43.50 = 12709.50. Croas-iuid and balance the totals in the some manner as the corn-
Leave this in the roister and subtract the cnxs total of disburse- moditics.
ments, 1534,27 -The net value, S1175.23.

388

Tie and Timber Agent

TIE AND TIMBER AGENT

This work is usually connected with the Purchasing Department or Storekeeper.

The Lumber Bills are particularly adapted to the Comptometer, because of the hard and tedious calculations.
In fact, the Direct Acting Key Driven Machine is the ideal for this tjrpe of work.

The principal uses for the Comptometer are :

Proving Daily Postings,

Balancing Accounts,

Making up Trial Balances,

Stock Cards,

Monthly Inventories,

Averaging Prices,

Figuring and Proving Requisition Slips.
Example 1.

17 Pieces of Hardwood, 4^X6^X16=663'. At $57.40 M. = $38.06.

METHOD

Multiply the thickness by the width, i. e., —

Hold 4.5 at right of Keyboard and multiply 6.5 = 29.25

Leave this in the machine and multiply by length, 16, (3 Factor Way) = 468 .

Continue and multiply by number of pieces, 17 (3 Factor Way) = 7956 .

Continue and divide this result by 12 = 663 ft.

Clear the machine and multiply by price at right of Keyboard, .663 X 57.40 = $ 38 . 06

Examples 2 and 3.

1745 Ties at .95J^ each =$1666.48

74540' of Pine at $37.50M = 1^^

Hold the Prices for Key Factors and multiply over the Fixed Decimal or from the right of Keyboard.

For details of these forms see ''Storekeeper."

Railroads — Freight Claims

S89

CLAIMS

The Claim Department has charge of all settlements for claims
on over or short weights, losses, damages, etc.

Prorating Claims

The Claim Statement covers all data re the claim, including the
roads responsible and the basis of settlement.

Prorate Claim No. 1 on a Mileage Basis

The shipment was hauled 202 miles over the B. & A.

294 miles over the N. Y. C.
540 miles over the L. S. & M. S.
489 mUes over the C. & N. W

ON MILEAGE BASIS

CJI.

Mf -IW-ft-J^U ^Mi

fflBjfflHA

PRORATING

synoTSis or claim

D^RM'd.

JUl ?3 1913

'•No.

jr-

^^^ (F- 3^3/ya

1525

COMPTOMETER METHOD

The mileages are first inserted on Synopsis —
Add the mileages, 202, 294, etc., for total » 1525.

Find the Rate of Claim per Mile

Add the amount of damage, $35.00, in the Comptometer at the
left and divide by "Total Miles," 1525 « .02295 per mile.

Prorate Each Road's Proportion

Hold the "Miles" for Key Factor, at right of Keyboard, and
multiply the rate —

.02295X202 =$4. 64
294= 6.75
540 = 12 . 39
489 = 11.22

a>i— 1 ^^^,4>-<ovL^ A£^L4L^ Cr

(&^.AJC&iZ hVa.^^ Kut-^/tf^^^ 1 JS'^^

No.

■^s-vo^/

^'C'tUAA

m 3o-n lu^ V'M

Xbl

J>r±_M^'

y^^O^^^.U..^

Add the Proportions, to prove against the amount of claim
=$35.00

Prorate on Percentage Basis

The authorized percentages are inserted.

Prorate for each road's proportion.

Hold the rates for Key Factor, at right of Keyboard, and multiply
the amount of claim —

$36.75X46.4%=$17.05 for C. C. & St. L.
X 15 . 6 = 5 . 73 for Lake Shore
X38.0 = 13.97 for N.Y.C.&H.R.

ON PERCENTAGE BASIS

$36.75
and prove against the amount of the claim.

Omi/

^Ml

iXLX

^^0%

71fao%

390

Railroads — Freight Claims

COMPARISON WITH AND WITHOUT THE COMPTOMETER

CLAIU DEFT.

Distribution of losa based on mllMge

SKAMPLE OF IIBRXAL WORXt

Loss 6.74

Big 4 304 miles .s- .3V«?^
L&N 289 " s .'bXf yO
H & C 292^" g- . -33 «?^

-d^ ^yy y^7£ ._:^

-9^

XCiTO

3^i^ ^^^ .^^'^

(i>3^6

fi^O^^

^L.S.o^fi'

with .Egnoil he mates 174 figures and tates g to 6 minutes time.

Loss % 6*74
Miles
Big 4 3041
L&N 289 > ^
F I; C 292 j

COMPTOMBmSR WORK.

4be Ckngptooeter adds the miles.

886) 6.74 (.^^7&2-*— Divides for rate per mile.

.00762 X 304 « ^dZ| Multiplies rate by mileage for each
.00762 X 289 » ^. .2^ > -•"-(Proportion. Adds the Proportions
.00762 X 292 « Z. ZZ] (jo prove against the total claim.

6.74
With gQaPtOaetgr he makes 17 figurofl. Time - about 55 seconda.

The illustration at the
left shows a comparison
between the old hand
method of working up
statistics in the Claim
Department and the
more efficient Comp-
tometer method.

Not only does the
Comptometer eflfect a
valuable saving in time,
but it also lightens the
labor otherwise involved
in jotting down so many
figures by hand.

Railroads—Freight Claims

REUEF CLAIMS

These are small and unquestioned claims which are settled by the liocal Freight Agent.

THE TEXAS & PACIFIC RAILWAY COMPANY

DETAILED STATEMENT OF RELIEF CLAIMS.

,,£)aJ^^^ ^,. JM^ „//

Date

So.

Eipensp
Bill »o.

ClRim Mo.

Auditor's
CUiiD No.

^/?

/y^-

hr^7

V7/

f^^'^

/H3

L^cfA

^/'r

<y?('

/^y

/ 62.3

('",1

/ViT

//TM^-

£

e?^P

K"7

/'/d

/^-/^

^Al

0fZ.

/V^

/C ^9

^{?

1^-2

,///

/7.9/

tf/nl

n»

///'9

/^y^

7/a,

9pZ/

/,<-^

/7/^H

^/^

w^

/„-r/

J'7 9^

i^

■ ..

.<?^ ^V

COMPTOMETER WORK

Add the amounts, for verification, 2.67, 5.89, 1.64, etc. =$69.44.
There may be one or more of these statements per month from each station.

In addition to the uses shown, the Claim Department has considerable general additions for the Comp-
tometer.

303

Railroads — Freight Claims

MONTHLY SUMMARY OF CLAIMS

The month's totals are abstracted from the Commodity Claim Sheets to a Smmnary, for the pm-pose of
exhibiting the entire losses for the month.

Chicago. Milwaukee & St. Paul Railway Company

FREIGHT CLAIM DEPARTMENT

Statement of Loss and Damage Freight Claims paid dunng

I Pacfcinj HouM Prod.

2 Eogt, Butltr, CIimm

3 Uvtttock

4 From ud Vtiti.

5 Bwfnd Liquor*
§ 9&mr Pipo

7 Boon ami Shooi

I Comont and Com. Sacki

9 Hidot and Poitt

:?A^o

//^6S

^0.^

7has^f

^oJqo

/h.oo

(r.7c

H'^0

jr. 60

t

jio.

^Uo

Mir^.d^o

HS.70

7i^o/^S

70 :i^ /9o.i^

U^.ic

^^o.ar

^.JLt

ices

^9X^

7,^S

UlSii

J7»io

6
IMactiv*

Jj^iiSfi

/^O* oo

7^,^o

i'70'So

LMky
Car

^/.Oo

^ 70, '^O

/9o.7^

m.co

i^itL

j2£M

h Yads^ z./^7M '

J^^.Sc

TOTAL

d97.^S

(fif/.Sc

/ 7/^^.00

^l^M^Ul

"/ZV

/ 79.35'

S^i-?'^^^

£^.oS

TOTAL

^U.^0 ^^.y/^Jl^"^^ cZz^Ji^ it^^ SHoJo ^f7^ 3{a£H(^

A3i*m^f'^'\ td^fMiil^i^^^ \//3376A I

METHOD

Add the totals of ''Commodity Losses'' for the
Grand Total of Claims.

Add the losses in all commodities, for each cause —
as, $31.60
115.65

490.65, etc. =$3496.25, damage in wrecks.
Cross-add these totals $3496.25, $941.15 etc.,
and prove against the sum of the ''Total" column,
$11,337.60.

CLAIM STATISTICS

(See following page)

The principal Claim Statistics to be worked up are :
Percentage of each commodity to "Total
Claims'';
Percentage of each cause to "Total Claims";

* Commodity loss in each cause;

* Cause loss in each commodity ;
Percentages of Increase or Decrease over last

month and corresponding month last year.

* These two percentages are worked out from Summary Sheet, but
are not shown here.

Railroads — Freight Claims

CLASSIFYING COMMODITY CLAIMS BY CAUSES

The damages are classified into about sixty commodities. Each commodity is given a sheet or ledger page,
on which the distributions are made by causes.

FruifaJiW^eftibiesCOMMODITY CLAIM SHEET

~Mr

9jo

/i¥^

'Tti:

W^.

E^

4^EL

EM

ISZ

jiShiL

l/7tJf

l?l'7i/i

IZAU-

^^

Ui

ZMie.

1%

InOUOH I ELNGINC [ UE.AKY ItMpi
MANOLINq FAILURE [ CAR JVCN

IMW

~^W.

Add the "Total ClaimB," $111.67, 216.50, etc. -$1724.00.
Add the items against each cause. A "wreck" — 111.67, 216.50, etc.=760.85.

Add the totals of the "Cause Classifications," $760.85, 485.60, etc., =-$1724.00, proving against Total
Claims, $1724.00.

394

Railroads — Freight Claims

COMMODITY STATISTICS

COMMODITY STATISTICS

Comm o cfJfies

pQck/ng House Pro^cfs

Curt^enf
Month

397^di .ooss-X A/06

^99^9 Buffer^ Cheese

L/ve Stock

Fro/'/s &, i/e^e/ab/es

t/e^

erof

/7^y

6S

S^o

/v/C/ot/m Monfh

^/f>

/r?cre€fi9a l^ecr-eas^

.o/^jt

.00'//

.O/SZ

2.o^£ */Z

7^0

/7ZS'

/7

y/-

v^

.o^VZ

.0^39

•/*

.CZ/S'

Vaoi-.

>//^r

f.^70

66

9^0

/6¥o

ro

73

fncrees6

.glO^O

Decrease

.0^/3?

Z2^79

.NS-o

CAUSE STATISTICS

Wreck

De/oy

Rou^h HandNny

3¥fi

9Ht

t3H

ZS

9¥'

'C3eig

/S .00^3

.az/fi

as^7 z^t

9^

^6670

7^

cdg-a

.€l^^¥

,C3Zf

S7^^i^

/07^

i^^^r^

V>

^7/C

./JiS'^

/»ir

The "Totals" for "Current Month," last month and last year
are abstracted from summaries.

COMPTOMETER WORK

Find percent of Conmiodity to Total Claim.

METHOD 1

Divide the entire loss in each commodity by the "Total Loss."

As the Divisor (Total of Claims), $11,337.60, is a constant for all
commodities, use the Reciprocal method and multiply; Get the
Reciprocal to the fourth figure of 11,337.60=8820.

Hold 882 for Key Factor at the left of Keyboard and multiply
the total for each commodity.— 397. 45 = .0035, 2187.65 = .0192, etc.

See "Reciprocal Method," for pointing off.

Find percents of Increase and Decrease.

When figuring percents, it is customary in all Divisors over
$100.00 to disregard items of cents when below 50c, while 50c or
over is called a full dollar.

Use "last month's" and "last year's" claims for the basis of
percentages.

Packing House Products:

Add "Current Month," 397.45 in the Comptometer at the left
and divide by 406. 17 = a negative percent, 9785, which subtract
from 10000 = .0215% Decrease; or better, hold the cutoff at the
left of .9785 and add over itself the negative for each key twice,
smaU 784 = .0215%.

Eggs and Butter, Etc.:

Add 2187.65 in the Comptometer at the left and divide by
2065.42 = 1.0592% or an increase of .0592%.

Continue in same manner for all commodities and cause per-
centage. METHOD 2

Add the larger amount 406.17 in the Comptometer at the left;
subtract the smaller, 397.45 = 8.872.

I..eave this difference in the register and divide by last month's
total, 406.17 = .0215% decrease.

Railroads — Freight Claims

THE CLAIM RECAP.

Eax;h of the roads assessed is rendered an abstract of the Distribution Statement, showing the Claim num-
bers and the amounts proportioned against it for claims adjusted during the month.

The Comptometer work is the adding of the claim proportio

396

Railroads — Freight Claims

REFUNDS ON CHANGES IN RATES

At times a Railroad will charge rates higher than have
been authorized. The Railroad Rate Commission of the
state will order some rates reduced and will make the
ruling retroactive, covering a specified period of time.
The Railroad may have to continue charging the higher
rate awaiting the Court decision.

One Road has been ordered to refund the intra-state
shippers the difference between the amount collected and
that at the authorized rate for the period which the
higher rate was collected. The Road must figure the
amount of refund due the shippers.

The work is similar to the following:

167801b @ .073 Cwt. = $12.25 Amt. Collected

Authorized .058 Cwt. = 9.73 Authorized

Refund

= 2.52

COMPTOMETER METHOD

Find the Amount of Refund :

Add the amoimt collected, $12.25, in the Comptometer
over the Fixed Decimal. Then hold the negative of
authorized rate, .058, (small -57), for Key Factor, over
the Fixed Decimal, and multiply the weight, 167.8 Cwt.

i. e., from original key position (small .-57), move to
the right one place and then multiply towards the left.
As you complete multiplying the 1 (19.2976 in the register),
move to the left one column farther and subtract the
weight, 167.8, which gives the refimd, $2.52.

To Prove :

Leave the above result, 2.5176, in the register and
multiply the weight, 167.8, by the authorized rate, .058,
over the Fixed Decimal. This will give the amount col-
lected, $12.25, and proves that $2.52 is the correct refund.

This method of figuring absolutely proves the cor-
rect amount of refund whether or not there was an error
in the amount originally collected.

The railroad referred to will, because of such a ruling,
have about 350,000 claims — each claim will have from
1 to 50 or 100 expense bills attached — each expense bill
will have from 1 to 5 or 6 such problems; on an average
probably 3 problems per expense bill and 15 to 20 bills
per claim, or about 16 to 20 million such problems to
figure.

Inasmuch as there may have been an error in the
original extensions at the higher rates, it would not
always do to take the difiference between the two rates,
neither would it do to determine percentages, for the
various changes and depreciate the amount collected, as
neither would prove against an error in the amount
originally collected.

Railroads — Auditor of Disbursements

397

AUDITOR OF DISBURSEMENTS

The principal Comptometer uses in this department are:

To Verify Payrolls.

Work Up Payroll Statistics.

Verify Bills and Vouchers.

Verify Master Car Builders' Bills.

Prorate Expenses.

Determine Miscellaneous Averages.

Work Up Inter-State Statistics.

Make Journal Distribution.

Figm-e Percentages of Increase and Decrease.

Figure Depreciations.

Figure Taxes and Insurance.

Work up Fuel and Oil Statistics.

General Ledger Work.

a.«iB Mt

•eopn* I

Verify Pajrrolls

The Payrolls from all branches of the R. R. service come to the
Auditor of Disbursements for verifying before paying. This may
occur once a month; but many roads are adopting the semi-monthly
plan. This work involves the verifying of thousands of extensions,
additions and deductions in a very short period of time.

The Comptometer Method of verifying by accumulating
soon becomes invaluable.

For Payroll Work, see "Division Superintendents."

Payroll Analysis

The principal data required is:

The time and wages for each class of labor, as:

Conductors, Engineers, Firemen, Brakemen, Carpenters,
Trackmen, etc.

The percentages of time and wages in each class of labor
to the whole Payroll.

The percentages of Increase and Decrease in each class of
labor.

COMPTOMETER RECAPPING

Place the 10 Column Comptometer right beside the Payroll
Sheets and add for each class of labor the days and hours of
time on the left and the money on the ri^t of Keyboard, con-
tinuing through all Pa3rrolls to the total for each class of
labor.

Verify Bills and Vouchers

The extensions and additions on bills and vouchers for all
departments are proven by the Auditor of Disbursements.

They will include all bills for Lumber, Rails, Fuel, Supplies,
Car Repairs, etc.

Comptometer Work

Hold the %. .175, for Key Factor over the Fixed Decimal and
multiply the labor, 19.53 =3.42. Jot this down, then add to it the
Labor Cost, 19.53=22.95.

Continue in a similar manner for the other items.

Add the net extensions, 22.95, 92.23, etc. = 195.63.

For proof of Total, add all items in detail; i. e., 19.53, 3.42, 50.09,
etc. =195.63.

See ''Storekeeper and Superintendent's" for other classes of bill-
ing.

'r'orm 431.

Xndlfaa Harbor Belt.Ballroad Co*
T.O. K»llj SoginMr Aooountaat,
Cavj« iBrtlMWt*

Bl

Chvl^, 0 ingnat 31«t»

;^/3

iraui

IMR.

To The Late Shore & Michigan Southern Railway Co., Dr.

V fai$m krOTulM n^ini. AHwm itolHI /hdiw. flwilwl. ft. IibK It toullrrM— v Oiwliii. 0.

47635

For Frpporlion of oost of repairing and oporat og InlBrlo<loor i t

Gary, Indiana, durl2ig June, 1913, as por ajproement dat^ Jals| 1st,

— Via: —

Bepairs - Apparatus - £a£*ine and Gonorator« Labor 19

Suit. & Use of Tools, ITjjJ L »

Sipials, Repairs & AdjustoMnts,

1575 Ft. 10i^71axible Vlre, 31.80-II*
Labor.

Add S^^t. A Use of Tools, li^

BsnewaXs Aoct. Gonoral }lepairs« Switches & Connectiona
94 poe. a z 10 z 10'-6" Oak Tioa 29.00

2260* « 29.00 «
60 Bolts 0 1.875 e

50
28

78
XB

1901.

53
42

09
40

49

74

y^

22

92

95;^

23

Verify Master Car Builders' Bills

These are the bills for repairs to cars.

Verify on the Comptometer all extensions and additions; accu-
mulate extensions where possible.

398

Railroads— Auditor of Disbursements

PRORATING EXPENSE

There are many classes of expense items to prorate over the various road divisions. They are prorated on
several bases, i. e., according to the Gross Earnings; Passenger Earnings; Train Mileage; Engine Mileage; Car
Mileage, etc.

Example :

LOUISVILLE & NASHVILLE RAILROAD COMPANY

YJtikWAF'KR JBCKXRII^fll.

CCi^^ /i^W^2fbepartment _-i?^!Z<^-^^^^^^^ -.DIvWon,

Month of /t^^c^^^-^^^l/lM^

ACCOUMT

SUB ACCOUMT AND ITEMS

dIbit

The f olloving entry Is n aide to 6harge eadb DiTisioa wltb

its parbportiou of aalarl

98, eto». Of the Southem Wl^ilhli^

lb Iiuipeotlon Boreau, fox

the month of Deoexnber, 1906,

Perorated on 1)8818 of <}rois Frei^t Earnings for tlie year

ended Jane SOtli, 1906.

&moant to he prorated, $4, 667 040

TO sTixnir sERncEu ici

7.5655

046

60

FREIGET, 1IS2

4.83

£20

61

C£N

• 23

10

60

KKD

6.99

619

26

SFS

1.99

90

69

S&H

10»49

479

12

MKP

•60

27

40

. Mi

^ 4^.56^ ^ ^ ,j""— >^

206

27

128661 06

Hold the percentages for Key Factors and mul-
tiply the prorating amounts, i. e., hold 7.56% at right
of Keyboard and multiply 4567 . 40 = 345 . 30.

METHOD

Hold 4.83% at right of Keyboard and multiply
4567.40 = 220.61, etc.

Add the prorated items to prove against the
total amount prorated.

Railroads — Auditor of Disbursements

399

WORKING UP PERCENTS FOR BASIS OF PRORATING

A Round House Expense of $1465.28, charged against the freight and passenger accounts, is to be prorated
on the basis of the Freight and Passenger Mileage*

DISTIRIBIITION OF ROTIRD HOUSE EXPENSE BY SERVICES

Service

IRev, Zta£:iiie Miles I Se^ce <

DiT Rreii

B

Haejae Ml

131893

145760

?rt. %

40166

95240

»7666

»6048

Bguss. %

«2334

11465.28

1742.65

MlBtributiaa

art.

|1123«28
1053.96

$342.00
688.70

Percentages may 1>e aesiffied to eadh Aocoantlns Division for
the several classes of mileage^ vi2.r-

flfeei^
Bev. Ert. Train Uilaase V

(^Bass.

Vk^il^ Car Mileage

eto»

First find the percent of engine miles in each
service.

The Freight Engine Miles were 131893
The Passenger Engine Miles were 40166

Total 172059

METHOD
Division A

Add the Freight Miles, 131893, in the Comptometer at the left.

Divide by the total, 172059=76.66% for Freight Mileage.

Clear and divide the Passenger Miles in the same manner = 23.34 %
for Passenger Mileage.

Or—

Find the amount charged per Engine Mile and multiply same by
the miles in each service.

i. e.. Add Round House Expense, $1465.28, in the Comptometer
at the left and divide by total miles, 172059 =$.0085161 per Engine
Mile.

The percentage basis may vary a few centfe from the mileage basis; as the latter
will be carried out to the fifth or sixth decimal place.

mo

Railroads— Auditor of DisburaemenU

DISTRIBUTION OF EXPENSES

This work ia ia the Bookkeeping Department. When the Expense Vouchers are received and total amount
of each voucher ia entered, these amounts are again distributed to the accounts to wiiich the individual items belong.
There are usually 5 ledgers for the several classes of Expenses. Each Ledger will have 20 to 30 distribution columns.

jiZ.

.gM.

J^

47S

JOJ.

^fa.^

A^

ij-t

Jt^

Mi-

^l22

ni.

ft 9

'>!>

ML

i

_U3M

£k.U

titm

%

tjlh

t*i\ J ma

M.U

ii&

silvt

SL

Ui

qii

A^.

jiii

u

a

2/.U

J4.U

■uim

^U.

MM

4-^^

fU

IStts

mH.

t>u

COMPTOMETER WORK

Add the Voucher Amounts, 150.60, 1716.40, etc. =827,314.62.
Add each class of distribution, 728.64, 31.85, etc. =$2,137.95.
Cross add the distribution totals, 2137.95, 5583.82, etc. =$27,314.62, which proves against the Voucher Total.

Railroads — Auditor of Disbursements

401

DEPRECIATION

The railroads keep an account with each car,
caboose, locomotive, etc. Each is charged with its
cost of repairs and betterments.

Depreciated values are figured at stated periods
or when the car goes out of commission.

DEPRECIATION TABLES

Tables are made showing the depreciated value of

What was its value allowing a depreciation at 6%
compoimd interest?

METHOD

Look on the Table at the junction of 8 years and
7 months. You find the depreciated value of $1.00
is .588235.

Hold the Car Cost, 875.00, for Key Factor and

DEPRECIATION TABLE $1.00 at 6%.

Years

1 Mo.

2Mos.

3 Mos.

4 Mos.

5 Mos.

6 Mos.

7 Mos.

8 Mos.

9 Mos.

10 Mos.

11 Mos.

.995

.990

.985

.980

.975

.970

.965

.960

.955

.950

.946

1

.94

.9353

.9306

.9259

.9212

.9165

.9118

.9071

.9024

.8977

.8930

.8883

2

.8836

.879182

.874764

.870346

.865928

.861510

.857092

.852674

.848256

.843838

.839420

.835002

3

.830584

.826431

.822278

.818125

.813972

.809819

.805666

.801513

.797360

.793207

.789054

.784901

4

.780749

.776845

.772941

.769037

.765133

.761229

.757325

.753421

.749517

.745613

.741709

.737805

5

.733905

.730235

.726566

.722896

.719227

.715557

.711888

.708210

.704549

.700880

.697210

.693540

6

.689871

.686421

.682971

.679522

.676073

.672623

.669174

.665725

.662275

.658826

.655377

.651927

7

.648479

.645237

.641995

.638753

.635511

.632269

.629027

.625785

.622543

.619301

.616059

.612817

8

.609571

.606523

.603475

.600427

.597379

.594331

.591283

.588235

.585189

.582139

.579091

.576043

9

.572997

.570132

.567267

.564402

.561537

.558672

.555807

.552942

.550077

.547212

.544347

.541482

10

.538618

.535926

.533234

.530542

.527850

.525158

.522466

.519774

.517082

.514390

.511698

.509006

11

.506301

.503770

.501239

.498708

.496177

.493646

.491115

.488590

.486053

.483522

.480991

.478460

12

.475923

.473544

.471165

.468786

.466407

.464028

.461649

.459270

,456891

.454512

.452133

.449754

13

.447368

.445131

.442894

.440657

.438420

.436183

.433952

.431716

.429480

.427244

.425008

.422772

14

.420526

.418424

.416322

.414220

.412118

.410016

.407914

.405812

.403710

.401608

.399506

.397404

$1.00 at the various rates of depreciation for any
period by years and months.
Example :

Car No. 32416, original cost $875.00, is destroyed
after being in service 8 years and 7 months.

multiply .588235, preferably multiplying from left
of Keyboard = $488.46, value when destroyed.

Each road will have many problems of this
nature. It may be found in the Shops' Office or
Auditor of Disbursements.

BaUroadi— Auditor of Disbursementt

INTER-STATE COMMERCE STATISTICS

One phase of these statistics is the
proportion which each item of the
Classified Expense bears to the Gen-
eral Account or Total Revenue and
also to the Operating Expense. Ex-
pense items will be distributed under
the following classified headings :

Maintenance of Way and Structures.
Maintenance of Equipment.
Traffic Expenses.
Transportation Expenses.
And General Expenses.

Each classification may be divided
into 10 to 30 Sub-Accounts.

The various amounts of cost are
abstracted from the ledger.

METHOD

Add the cost amounts, 77631.52,
37135.74, etc. =$3288091.02, and prove against the
ledger.

Find ratio to total of General Revenue Account,
«23, 600, 225.00.

In finding the ratio of each account to the Revenue,
each item of cost must be divided by the Revenue.

Use the Reciprocal Method:
First find the reciprocal of the Revenue, 23,600,225
by dividing it into 1 =42372.

Hold the Reciprocal for Key Factor, at the left

of the Keyboard (split the Key Factor, first using
423, then 72), and multiply the cost amount,
77631 . 52 X423]72 = . 33% or decimal .0033.
37135 . 74 X423i72 = . 16% or decimal .0016.

See "Reciprocal Work" for pointing off.

Continue in this manner for each item of expense
and the total.

Add the items of per cents, .33, .16, 2.21, etc. =
13.93, which must prove against the per cent of the
total, 13.93%

Work up percentages against the operating
expense in the same manner.

Railroads — Auditor of Disbursements

40S

INTER AND INTRA-STATE DATA

Inter-state and Intra-state Data is worked up against all expenses in the same manner.

Operating Expenses Statistics

ACCOUNT

JUNCJ9I3

MAY. 1913

I NCR.

OECR

SAME MO.
LAST YEAR

INCR

DECR

I. Superintendence

f7

a. Ballast

^/

^3/

/^S

SZ

7^

^cf 9fi>

^

2U

Ho

c/ff

fS

31

.09 ft

S¥

/96

/^y

4>1

032*^

73

Oi^^o

3. Ties

^fO

yy

f^G

;e«ff /^

.033S

irf¥

/^^

u

o/^

4. Rails

fS 7(^^ ¥d

9f>

HS^o

.oCZo

9/

"/^^

^7

.c^f^

5. Cyf her Track Mat.

/^/^

7(>5H'o

ZOZ

/J¥[(f0

.c/^f

f1^

f(?^^7

.//S6

^^^ StO.^'f 97<r,9l7J>^ . cctf

9SrL ^7i.3Z.ooz^

t,9fS'WHm\f,nsr\g'it\39

Wanted :

Per cent of Increase or Decrease as compared to
previous month, and same month, last year.

METHOD

The Increase or Decrease is based on the expenses
of Previous Month or corresponding month of last
year.

Add the current month's Expense, 77631.52, in
the Comptometer at the left and divide by last

month's Expense, 78986^.9829, the negative of
the per cent of Decrease.

Hold back the cut-off at the left of 9829 and add
its negative, small-828, directly over itself twice.
This registers the actual per cent of Decrease .0171.

Continue in same manner for all other percents
against previous month and corresponding month of
last year.

The items shown in both forms merely exhibit the
character of the work. There is an amount of it
that is almost endless.

404

Railroads— Auditor of Disbursements

TAXES

Figuring Taxes is an item of importance to the
Railroads and involves much Comptometer work.

They figure State and County taxes and in each
county, the taxes for schools, roads and other
special assessments.

Example :

North and South Railway Co. has 37.46 miles in
the State and 4.62 miles in Burr County. The value
is $67,000.00 per mile.

The Tax Rates are :

State $.96 a Thousand

Funded Debt 23 a Thousand

1.19

County 1.85

School 36

County Road 25

Bond and Interest ... .06

2.52
Example: $3.71 per $1,000

Find the Road Value, both in the state and the
county.

Hold the value, 67,000 for Key Factor and mul-
tiply the miles,

37 . 46 X 67000 = 2,509,820.00
4.62X67000= 309,540.00

METHOD

Figure the Tax :

Hold the Tax rate for Key Factor over the Fixed
Decimal and multiply the valuation —

For State 2509 . 820 X . 96 = $2409 . 43

For Funded Debt . . . 2509 . 820 X . 23 = 577 . 26

Leave the second extension, $577.26, in the
Register and add the first extension $2409.43 =
$2986.69.

To Prove :

Multiply valuation by the sum of the two rates,
.96+. 23 = 1.19,

2,509 . 820 X 1 . 19 = $2,986.69.

Cotinty Tax :

Work this up in the same manner :

309 540 X 1

.85 =

$572.65

X

.36 =

111.43

X

.25 =

77.39

X

.06 =

18.57

Add all extensions

$780.04

To Prove :

Multiply valuation, 309 1 540 by the sum of the
County Taxes, 2.52 =$780.04.

Raxhoada— Auditor of DubursemenU

405

MISCELLANEOUS AVERAGES

The Tons Moved, Tons Moved One mile, etc.,
and the various items of Operating Expenses are
abstracted from other sources as the basis for
figuring the Averages.

>US AVERAGES

t«M »I-P^

, ^...

K

ill
AH

-H3

'''

ey.

/3 19 4

■^

M2.

^Jfi^..

Vtt

Wanted:

Average Costs per Train Mile.
Average Costs per 100 Net Tons One Mile, etc,
And other averages as noted on Form illustrated.
The same class of data is worked up for the Pas-
senger Service.

METHOD

FiKuiing Average Costs per Train Mile

Ae each Operating Expense is figured per Train HUe, the Train
Mileage, 617788, becomes the coostant divisor for each.

Use the Reciprocal Method.

Divide 617788 into 1=161867 aa Reciprocal.

Hold the Reciprocal, 161867, for Key Factor at the left of Key-
board (spIittinR, using first 161, then 867) and multijily the expense
items separately. (See Reciprocal Method for pointing off.)

324601 . 15 X 161867 -36 . 36 cents per Train Mile.

318604.73X161867=51.57 cents per Train Mile.

Continue in this manner with all Operating Expense iteoia.

Average Cost per 100 net Ton Miles

Find the Reciprocal for the Hundred Ton Miles,
2299118- =43495 (use as 435).

Hold the Reciprocal, 435, for Key Factor and multiply each
expense item,

224601.15X435=9 77 cents per 100 Ton Miles.

318604 . 73 X435 - 13 . 86 cents per 100 Ton Miles.

Continue in same manner with all other Operating Expense items.

The Average Cost per Estimated Loaded Car Mile

As there are but one or two divisions by any one factor, work up

these averages by dividing direct

The Total Cost, 11240674.36, divided by the Loaded Car Miles,

11,319,822 — the Average Earning per Loaded Car Mile.

Add the Cost, * 1,240, 674. 36, in the Comptometer at the left and

divide by Loaded Car Miles, using 5 figures of Divisor; i. e., use as

1132-10.96 cenu per Loaded Car Mile.

Average Ntimb«r of Loaded Cars per Train Mile

Divide the Loaded Car Miles, 11,319,822, by the Train MUes,

617788, as 61779 = 18.323 Loaded Care per Train MUe.
Determine the other averages in the same manner.

The 12 or at least 10 column Comptometer should be used for this class of work.

ioe

Railroads— Auditor of Disbursements

PERCENTAGES OF INCREASE AND DECREASE

The amounts charged to the various Transportation Expense Accounts are abstracted from the Ledger for
the current and previous months and corresponding month of previous year.

METHOD

Add the current month's abstracted expenses, 61500.22, 100648.20, etc. -26,478,469.20. Prove
SCaiiiBt the Ledger totala.

RGURING PERCENTAGES

The expenses for the preTious month and year are used as the basis for Bguring the percentages.

Divide the "Current Month" (July) expense by that of "Last Month" and "Last Year."

This givee the percentages of current month to last month and last year. The diiTeience between
this percentage and 100% is the increase or decrease, i. e., if the per cent is over 100, it is an increase;
if under 100, it is a decrease.

PER CENTS OP INCREASED EARNINGS

Add the "Current Month" in the Comptometer at the left, 61500.22, and divide by "Lost
Month," 53107-115.81%; i. e., an increase of 15.81%.

WHEN THE EARNINGS SHOW A DECREASE

Make the division in the same manner, i. e., add the Current Month in the Comptometer at the
left, 896096.38, and divide by the "Last Month,"95l,6.';7.66=94.18%, the complement of which, .0584,
represents the decrease. To registt'r the per cent of decrease, hold baclt the cut-off just at the left of
9416 and add its negative, small — 415, twice directly over itsplf.

The 10 or I2-colunui Comptometer should be used on this work.

Railroads — Auditor of Disbursements

407

^a^ -^Mi^RT^:.

►VM. (Ott

WX No.

M.?'/^

Address C^f^f^^f^^.

E&WEf

To THE LAKE ERIE & WESTERN RAIl ROAD CO. or.

For REPAIRS TO CARS as per. Month of.....J»<^»t<C^ 19/A

MASTER CAR BUILDERS' INVOICES

These are the bills for Repairs to cars owned by other roads. They show in detail the material and
labor items applied to the car repairs.

The value of manufactured material must be footed; then the pounds are added and proven by
commodities and extended by the
rate. The total of all Debits is en-
tered in the Debit Column; the
Credits are extended and deducted
for the net charge.

All foreign road repairs are recorded
on these ledger sheets. Some railroads
have hundreds of such invoices to
make out each month.

METHOD

Add and prove the value of Manufactured
Material, 3.46, .78, 1.26, etc. =$163.48.

Add and prove the quantities for each kind of
material, Labor, Hours and Scrap Credits.

Extend the quantities; i. e., hold the price for
Key Factor over the Fixed Decimal and multiply
the quantity,

251 X. 03 =7.53, etc.

Cross-add the Extensions of Credits for Scrap,
.15, .36, 1.53 and 1.83 =$3.87.

Then cross-add the Values, 163.48,
7.53, 4.90, 10.99, etc =$294.80

Leave this in the register and
deduct the Amount of Credits 3 . 87

$290.93

To Prove:

Extend the Credits over the Fixed Decimal,
accumulating to total =$3.87

Clear and extend the Debits in
same manner and add to it the value
of Manufactured Material, 163.48 . . . $294 . 80

Then deduct the Credit 3.87

Equals the Net Charge $290 . 93

Thus proving every calculation.

408 Railroads — Auditor of DisburgemenU

GENERAL LEDGERS

For the Ledger Work, see "Bookkeeping."

The Comptometer is placed right beside the work for all the Additions, Proving of Postings, Balancing
Accounts and Trial Balances.

Railroads — Division Superintendent

409

DIVISION SUPERINTENDENT

The Division Superintendent has the supervision
and direction of all operations of his ''Division" of
the road. This may cover from 50 to 400 miles.

The Uses for the Comptometer are Mainly :

Working up and proving Payrolls for all em-
ployees on his "Division," i. e. —

Freight Agents and Clerks.

Freight Handlers.

Conductors and Brakemen.

Engineers and Firemen.

Signal and Switchmen.

Section Hands.
Ledger Expense Accounts.
Making "Joint Bills."
Train Operating Statistics.
Percentage of Increase and Decrease.

PAYROLLS

These are treated in the same manner as described
under "Storekeeper" and "Shop Accountant."

LEDGER EXPENSE ACCOUNTS

These consist of all Track and Transportation
Expense accounts, and are handled in practically
the same manner as in general "Bookkeeping."

With the Comptometer : —

Prove all extensions and additions on Invoices for
Material supplied the Division.

Add and balance all expense accounts.

Add balances of all accounts for "Monthly Bal-
ance Sheets."

JOINT BILLS

A "Joint Bill" covers Items of Station and Track
Expense, etc., where used jointly by two or more
roads.

JOINT BILL.

North & South Line,

To East & West Line, Dr.

On account of services performed at Gary station.

Quant.

Material

Price

Unit

Amt.

25

E 7356 BO Cock Levers

.251/2

ea.

S 6.38

50

5H X 10 Dust Guards

.15

ea.

7.50

15#

Curled Hair

.47

lb.

7.05

10#

#11 Spr. Wire

.031/2

lb.

2.10

50#

#5 Spr. Wire

.031/2

lb.

6#

#14 Copper Wire

.207

lb.

1.24

284 yds .

Duck

.20

yd.

56.80

60 yds.

En am. Duck

.35

yd.

21.00

400

Wick Feeds

.30

C.

1.20

210

^ X 10 Water Glasses

.52

doz.

9.10

24

#2 Filling Plugs

.23

ea.

5.52

2

#139 Sanders

12.50

set

12.50

40

Gauge Cock Gaskets

.07

ea.

2.80

8133.19

North & South Line. 27.6J6 S 36.76

East & West Line, 72.4% 96,43

$133.19

METHOD

Extend each quantity by the price.
Add the results.

Prove by accumulating Extensions.
Prorate on the authorized percentages.
Other Invoices will be such as for Icing Charges,
Light, Heat, Water, etc.

410

Railroads — Division Superintendent

PAYROLL

The figure work on the ''Payroll" is one of the
most important duties of the Local Superintendent.
Many States require the Railroads to pay twice a
month, which has largely increased their payroll
work.

OfBice and non-productive help, such as foremen,
superintendents, etc., are usually paid by the hour,
daly or month.

Shop help are paid by the hour or on the piece or
premimn system.

Enginemen and trainmen are paid by the mile
and trip, with hours and minutes for overtime.

For Monthly Basis— see ''Payroll Work."
For Hourly Basis — see "Payroll Work."
For Hour and Min. — see "Payroll Work."
For Premium — see "Payroll Work."

DIVISION SUPERINTENDENT, ENGINEMEN, FIREMEN.

TRAINMEN

The rate of pay for this class of workmen is
usually based on the mileage, according to the class
of service and the size of the engine.

Some rates are by the trip and some by the hour.

Example :

John Doe is credited with —

460 miles @ 4.40 per 100 miles
523 miles @ 5 . 20 per 100 miles
125 miles @ 5 . 15 per 100 miles
3 trips @ 2 . 85 per trip
14 Hrs. @ . 36 per Hr.
418 miles @ 3 . 55 per 100 miles

$82.30

Hold the Rates for Key Factors over Fixed Deci-
mal; multiply towards the rights accumulating to
Total Wage,

4.60x4.4.

5.23+5.20 etc. =$82.30

Prove in same manner.

If the individual extensions are required, for
distribution to separate accounts, extend each item
separately and jot down the answers,

4.60 mi. @ 4.40 per C =$20.24
5.23 mi. @ 5.20 per C= 27.20 etc.

Add the extensions for total.

Then accumulate for proof.

Railroads — Division Superintendent

411

PAYROLL TABLE FOR RAILROAD DIVISION SUPERINTENDENT'S OFFICES

The pay is by the month. The month may be
28, 29, 30 or 31 days, the smallest division of pay
being for one-half day.

Ti^BLL SHCWINO DE0IMA18 OP A HOMTH BY DAYS.

31 DMT.

1/4.

1/2. and 8/4 of a

oazp

26 Itasr. 27 Dur.

28 Dav.

30 Snr.

1

.0888

•Q07O

1

•OSSf

•08S

1

.(»»

2

•0769

•0741

2

.0714

•0667

2

.0645

3

.1158

.1111

3

.1071

.1000

3

.0968

4

•1688

• 1481

4

• 1429

• 1333

4

.1290

5

.1923

.1852

5

.1786

•1667

5

.1613

6

•2308

.2222

6

.2143

•2000

6

.1935

7

•2692

•2598

7

.2500

.2333

7

.2258

8

.3077

• 2963

8

.2857

.2667

8

.2581

9

•3462

•3333

9

.3214

.3000

9

.2903

10

•3646

.3704

10

.3571

.3333

10

•3226

11

•4281

•4074

11

.3929

.3667

11

.3549

12

•4615

.4444

12

•4286

.4000

12

.3871

13

•6000

.4815

13

•4643

.4333

13

.4194

14

.5365

.5165

14

.5000

.4667

14

.4516

15

.5769

.5556

15

.5357

.5000

15

.4839

16

•6154

.5926

16

.5714

.5333

16

.5161

17

•6530

.6296

17

.6071

.5667

17

.5484

18

•6923

•6667

10

.6429

.6000

18

.5806

19

• 7308

• 7037

19

.6766

.6333

19

.6129

20

•7692

.7407

20

.7143

.6667

20

.6452

21

•8077

.7778

21

.7500

.7000

21

.6775

22

•8462

.8148

22

.7857

.7333

22

.7097

28

•8846

•0519

23

.8214

.7667

23

.7419

24

.9231

•6689

24

.85V1

.8000

24

.7742

25

.9615

•9259

25

.8929

.6333

25

.8065

26

•9630

26

.9286

.8667

2C

.8387

27

27

.9643

.9000

27

.8710

20

•9333

28

.9082

29

.9667

29

.9355

30

30

•9677

•^DSV

.0096

•0093

^Bap

.0089

.0088

iftv.

.0081

1^

.0192

•0185

fixgr

.0179

.0167

♦ dbj.

.0161

*^

•0208

•0278

«DiV

.0268

•0250

fDoy.

.0242

31-day Month*

Example:

24 days @ $78.00

26 days® 78.00

28M days @ 95.00

3534 days @ 90.00

METHOD

Use the Fixed Decimal.

Hold the Rate for Key Position and multiply by
the Decimal Equivalent of the Time, i. e. —

Multiply—

78 X .7742 (Decimal for 24) $60.39

78 X .8388 (Decunal for 26) 65.43

When fractions of days occur, a good plan is —

Hold the Rate.

Multiply by the Decimal Equivalent for the full
days, and fraction of a day —

95 X .9033
X .0162

(The last multiplying position in the above was for the 4th
decimal; therefore, hold the position and multiplv by the
4th decimal for the fraction of a day, .0162, toward the left.)

95 X .9194 (Decimal for 283^) . . $87.35

90.00 X 1.1613 (Decimal for ) . .

X .0081 (1 Mo. & 5^ days) . . 105 . 25

$318.42

412 Railroads — Superintendent of Motive Power

SUPERINTENDENT MOTIVE POWER

This oflSce has the supervision of all locomotives and shops. Some of the forms worked up are :

Locomotive Record.
Individual Engine Repairs
Oil and Waste Expense.
General Statistics and
Locomotive Performance.
Fuel Statistics.

LOCOMOTIVE RECORD (See following page)

This data is abstracted from the several original reports from the Shops, Round Houses, Car Accountant, etc.
The data wanted from it is :

Monthly Cost of Repairs.

Monthly Cost of Supplies.

Monthly Cost of Fuel.

Cost per 1000 Ton Miles, inclusive of Shop Repairs.

Cost per 1000 Ton Miles, exclusive of Shop Repairs.

COMPTOMETER METHOD February Data
Januaiy Data :

Cross-add on the right of Keyboard for the Exclusive of Shop Repairs

Total of each classification, i. e., Repairs, etc., 15.69, Clear, and add in the Comptometer,

73.80=89.49, etc. on the left, the " Grand Total Cost" 1569.53

Cross-add the Supply Costs, 10.60, 9.12, 360.75 Subtract out the Shop Labor 490.28

and 91.60 = $472.07.

Fuel. = 1079 . 25

2.2^=^35.^!°" ""^ ^"'^' ^^^'^ ^^ **"" ^"'' ^'' *''°' The'^ ^"btract the Shop Material 373.90

Cost per looo Ton Miles, Inclusive of Shop Repairs ^ 7Q5 35

Add the Freight and Passenger Gross j^i^ij^ directly by the -Thousand Ton

Ton Miles on right of Keyboard, 1. e 795600 Miles " 489 000 = 1 . 44

Cost exclusive of Shop Repairs.

=880200

Jot this on a pad. General :

Clear, and add the "Grand Total Cost" Add the monthly items for eajch expense, Labor,

in the Comptometer at the left, 896 . 82 Material etc.

and divide by the "Thousand Ton

Miles," 880.200 = 1.02, cost per 1000 Ton Miles, Cross add for Classified Totals, and figure the

including Shop Repairs. yearly costs per 1000 Ton Miles.

Railroads — Superintendent of Motive Power

LOCOMOTIVE RECORD

413

ST. PAUL RAILWAY COMPANY

lOTIVB RBCORD

GROSS TON MILES

IJJV.H ^^

GftAND

Total

i£2

2Jik

^

Freis^ht

'79^^^Q

H17^CQ

Passenfifcr

Cost 1000 Ton Miles

Exdttitve
Shop Repairs

Inclusive
Shop -Repairs

/hfoh,^7 6ff7^»o s3^,'">o _'^<^ /'^^

,44^

/,Si&t

22iZ

OjSf7

m /^.^ai'\7 1 ^yy^^

g:(^<f<?

7/t.cia»

Ok

0/

Railroads — Superintendent of Motive Power

CAR LUBRICATION

The quantities of oil are abstracted from the Records.
Information Wanted is:

The miles run per pint of oil used by Oilers and by Trainmen.

The cost of the oil used by both the Oilers and Trainmen and the total.

The cost of the oil per looo miles by Oilers and by Trainmen and the total.

IBR

Gsleoa Coach Oil-Pints, , C^S^

piiS\

L gf£ J

" Car " " .oz^ers"

lo

L ti. '' '5 kacl

lltCL

^^cZL

.. ..

1 M M 1 r M 1

MiUi to One Pint Oil,

LiL>^ nm?\\\\m^\\\mn\\\

W'^l ^

tif-

V J

Cotto(Oil,

Li%^'--

lu it^ 1 \}AM<m

iiCC lMA9 1

.X-~—

r,._

Cost per i.ooo Miles,

U'^t...

ij^^f^

--"J^-

c.Li/ ^,.

.^

Miles per pint of Oil — OUers

Add in the Comptometer, at the right, the pints
of oil in Passenger service, 368 and 80, = 448.

Divide the Passenger miles, 279,330 by 448 = 624
miles per pint of oil.

Cost of Oil

Hold the Prices for the Key Factors. Use the
Fixed Decimal method and multiply the quantities,
accumulating to the total in each service, as:
368 X. 0457

80x. 026875 = 818.95, Oilers' Oil Cost in Pas-
senger Service.

Cost per looo Miles

Add the cost, 18.95, in the Comptometer at the left
and divide by the Thousand miles, 279.3 =$.0678,
Oilers' Oil Cost per 1000 miles.

In each case, continue in the same manner for
oils used by Oilers, Trainmen and " Totals " for each
service.

The same data is worked up for Cotton and Wool
Waste for both cars and Locomotives.

Railroada — Superintendent of Motive Power

LOCOMOTIVE AND CAR PERFORMANCE -OIL

The following items are abstracted from
other sources:

Number of locomotives,
Mileage of Locomotives,
Pints of Oil.

LOCOMOTIVE OILS
METHOD

Figtire Average Locomotive Miles, Passenger
Service :
Add the Locomotive Passenger Mileage,
39409, in the Comptometer, at the left, and
divide by the number of Locomotives, 9 =4378
miles. Average per Locomotive.

Figure Miles per Pint of Valve Oil

Add mileage, 39409, in at the left, and divide
by pints of Valve Oil, 586, =67.25 miles per
pint of oil.

Add the Grease, Engine, Car Oil and Com-
pound, 142, 739, 325, 33 = 1239.

Clear and add the Passenger miles, 39409, in
the Comptometer at the left and divide by Pints
Lubricating Oils, 1239=31.80 miles per "average"
pint.

Figure the Cost of Oils

Hold the Prices for Key Factors over the Fixed
Decimal and multiply the quantities, accumulating
to the total,

586 X. 069

142X45, etc.=$89.35, Cost of Oil in Pas-
senger Service.
Figure Cost per 1000 Miles

Add the Oil Cost, $89.35, in the Comptometer at

NASHVILLE, CHATTANOOGA & ST LOUIS RAILWAY

the left, and divide by the Thousand Miles, 39.409 =
12.2672, Oil Cost per 1000 miles.

Cross-add for the "totals" and prove against
the sum of the service totals.

Proceed with each of the other services and the
totals in the same manner.

FUEL AND OIL STATISTICS

This phase of the work has been taken up under
the head of Superintendent of Motive Power,
although it is sometimes figured in the office of the
Auditor of Disbursements.

416

Railroads — Superintendent of Motive Power

OIL AND WASTE DISTRIBUTION

The distribution is worked up on a percentage basis, i. e., —

The percentage of miles each engine is operated in the several classes of service.

Use a i2-coluiim Comptometer.

Form No. 145 — Is a record of all oils supplied the various engines for the month. The engine numbers are
arranged in consecutive order. This sheet is made up by the Storekeeper.

Form No. 1261 — This contains the percentages of mileage performed by each engine in each class of
service. These percentages are figured in the Car Accounting or Superintendent's Office. The engine numbers are
arranged consecutively, so as to match up with Form No. 145, when laid side by side.

»

■

1*0X111 4F145

, [-X

Bug

- Wftn #12fil

Ene»

fing.eU

Tlv.Oll

C5ap Oil

\

>

Prt.

Bassr»

Spool.

Svritoh

■ffork

24

Pfc.

Pfc.

Pt.

^

\

No.

i\

i

i>

%

i>

15

12

1

1

24

20

80

26

6

4

8

t

\

26

75

25

27

9

9

15

27

83

17

SB

•«

5

«

■

95

5

40

5

8

..-

3

18

,

96

2

1

1

41

20

2

6

.-

27

19

15

42

26

27

8

10

«.

7

25

100

128

3

5

•

4

12

79

21

271

»

u

—

3

3

100

27B

16

..

..

5

21

99

1

41B

^

10

-.

.

10

3

97

477

7

..

-

-

7

29

19

B2

512

•

5

9

1

21

5

5.

10

90

-^■^

96

¥0

58

39

24;

._

C1.52

57.07

26.36

58.07

89.9f

Wanted : —

The total units or quantities of all oil, grease and waste consumed on each Division in each class of service.

METHOD

Cross-add all items of oils and grease for each engine, i. e. — Engine No. 24 — 15+12+1 =28, etc.
Add the quantities of each kind of oil, grease and waste, as Engine Oil, 15, 5, 9, etc. =96. (Waste is not
shown on the form illustrated.)
To prove the additions —
Add cross-footings and balance against the sum of the vertical column totals.

Railroads — Superintendent of Motive Power

OIL AND WASTE -Continued

FORMS 145-1261

Match the engjae nuinbera. Slide Sheet No. 1261 under the
right edge of No. 145 and have Freight Per Cent Column next to the
CroB9-Footing Total on 145.

Figure both the Ft«ight and PaaBcnger at the same time. Use a
12-coIumn Ckimptometer, with a single column Dividor, and
Comptometer rignt beside the Oil Sheet.

Multiply the Freight Per Cents by the corresponding Total, i. e. —

Hold the Freight Per Cent, 96, for Key Factor, at the left of Key-
board, aod multiply the Total Units, IS. Hold the Passenger
Per Cent, .02, for Key Factor, at the right aide of Keyboard, aad
multiply the Total Units, 18.

Continue in the same manner for each engine in the Freight and
Psssenger service, accumulating to the Total Units of Oils, etc., ill
each service; Freight 61.52 — Passenger 57.07 Units.

SPECIAL SWITCH AND WORK SERVICES

These are very much lighter than the Freight and Passenger
services; therefore, figure the "Special" on the left, "Switch" in
center and the "Work" at the right of Keyboard -828.39, 58.07 and

61.52
57.07
26 36

imSIOI BBOlf. OP Oils PgR SBOVS

BlTUlm

mUht nsKimr Sieclia 1 Miak

Work

lat>l

Eons. »lin line

6l!ei 57.07 26.36 68.07

39.96

243

Railroads — Superintendent of Motive Power

OIL AND WASTE—Continued

To find the Approximate Cost of Oils and Grease in each

Service.

Eng. Oil coats . 06483 per pint

Valve Oil costs .09632 per pint

Car Oil costs . 02343 per pint

Grease Oil costs .0325 per pound
Multiply over the Fixed Decimal the pints of oils and
pounds of grease by their costs, accumulating to the total.
.06483X96
.09632X70
.02343X38
.03250X39

243 $15. 12 Total Cost.

Hold the quantities for Key Factors over the Fixed
Decimal and multiply towards the right.
The Average Cost per Unit

Leave the cost, $15.12, in the register and divide by the
Total Units, 243= .062222 Average.

Cost per Unit:

Hie Approximate Cost per Service :

Clear and midtiply the units u.sed in each service by

this average price.

.062222X61.52 = $ 3 . 83 Approx. Passgr. Cost
.062222X57.07= 3.55 Approx. Freight Cost
. 062222 X 26 . 36 = 1.64 Approx. Special Cost
.062222X58.07= 3.61 Approx. Switch Cost
. 062222 X 39 . 98 = 2 . 49 Approx. Work Cost

$15.12
To get the Absolute Cost, work up each Oil in the same
manner as we have the total.

Railroads^Superintendent of Motive Power

419

FUEL

Among the results wanted in Fuel Accounting are:

The Pounds Coal Consumed;

and the Cost per Ton Mile of Freight Hauled.

The "Wheel Report" furnishes the mileage and

tonnage items for the "Daily Fuel Register." The

•'CoalConsumed"istakenfronithedailyloadingslips.

METHOD

Detennine the Average Tonnage of Each Train over
the Division.

ACCOUNTING

Add the Ton Miles, 279,200, in the Comptometer
at the left and divide by the Train Mileage, 138,
equals 2023, Avge. Tonnage for Train No. 37.

Find Pounds of Coal Consumed per looo Ton Miles

Add the Pounds Consumed, 39,600, in the Comp-
tometer at the left and divide by the Thousand Ton
Miles, using the first decimal, 279.2 = 141.8 lbs. of
Coal per 1000 Ton Miles for Train No. 37.

1^

MONTHLY ENGINE RECORD

The data from the Daily Fuel Register is abstracted to this
Monthly Engine Record.
Totals """O"

Add the items of Coal Consumed for the month, 39,600,
12500, etc. = 1427100 lbs.

Add the items of Ton Miles, 279,200, 1 13,000, etc. =6,469,400.
Avenge Pounds Coal per looo Ton Miles

Add the Pounds of Coal, 1,427,100 in the Comptometer at
the left and divide by the total of Freight & Passenger lOOO
Ton Miles, 6,594.4 =216.4, Average lbs. of coal per 1000 Ton
Miles for the month.

420

Railroads — Superintendent of Motive Power

FUEL ACCOUNTING— Continued

MONTHLY STATEMENT OF TONNAGE HANDLED AND COAL CONSUMED BY ENGINEERS

A Record of the Fuel and Tonnage is kept for each Engineer, which provides data as to Fuel Economy of
his engine.

The Train Miles and Ton Miles, Coal Consumed, and Pounds of Coal per 1000 Ton Miles, are abstracted
from the ''Daily Fuel Register. '^

K MJ-MH

rucL*

Til

^^/^ijf^ytc^t^

CHICAGO, MILWAUKEE & ST. PAUL RAILWAY

OFFICE OF FUEL INSPECTOR
MONTHUM?TATEMENT OF TONNAGE HANDLED AND COAL CONSUMED BY VARIOUS ENGINEERS
OH...,C/LC€C:fyt^^ DIVISION FOR THE MONTH END|i«G .^f^^^^S^/- 19lCP

/^S^

/z^

/zo

s^

y<f^

TON MILCS

^7^ttt 3^00

Jj2^SS.

^/bo

'^^j^aa

S^7Soo

C0M«W«C»

(2$L£^

7^2.000

jJ2,too_

/ 09.9 00

ML

-

^f^

/:l^

^^v

^'U.Z

zoo.t

//a5

I/!£l

s^

TON MILKS

/ya^jt^

/7/^

/7JJ

V^^^

.9^^- 2j/f.L

&1A.

/o'/3

»««««• M*

jLos:z

^^/^t^

zr^c,\

■TH4V

*U*

/S£

li2A

\^m

TON M»ca

7y^

y^ ^

9^2.

/Od.

s.s^

Zi63S

yy -iVJ.^

£^3i7

METHOD

Totals

Add each column of Train Miles, Ton Miles, Pounds of Coal and Pounds per 1000 Ton Miles for the
Month's Totals.

Pounds per 1000 Ton Miles

Add the pounds of Coal Consumed, 109900 in the Comptometer at the left and divide by the 1000 Ton
Miles, 547.300 =200.8 Pounds of Coal per 1000 Ton Mile.

Continue in the same manner for each class of trains.

* These items should be read as hundreds, i. e., — 487,600 Ton Miles.

Railroads — Superintendent of Motive Power 4^1

FUEL ACCOUNTING— CoDtinued

MONTHLY DIVISIONAL RECAP

This particular illustration of Fuel Report is from a sheet containing about eight times the number of items
shown.

The quantities are abstracted from Fuel Register to the Monthly Divisional Recaps. These records, as a
rule, are worked up into "East-Bound" and "West-Bound" traffic by Districts and then the two consohdated.
They require volumes of adding and percentage figuring,

COMPTOMETER WORK

Add the Train Miles, the Ton
Miles and the Pounds of Coal
Consumed for Each District and
Direction.

Figure the Averages

Divide each item of Ton Miles
by the Train Miles, as:

Add 3,433,900 Ton Miles in the
Comptometer at the left and
divide by 7050, Train Miles,
equals 487, Average Train Miles
for the Division.

Divide each item of Coal Con-
sumed by the Thousand Ton
Miles, as:

Add 1,377,100 in the machine
at the left and divide by 3,433.9,
equals 401.0 Average Pounds of
Coal per 1000 Ton Miles.

Figure in the same manner Avg.
Tons per train, and the pounds of
coal i>er 1000 Ton Miles for each
Train Mileage.

42S Railroads — Superintendent of Motive Power

COMPARATIVE PERFORMANCE OP LOCOMOTIVES

The Ton Miles for the Current and Previous Years are abstracted to this sheet, and the percent of
Increase and Decrease is
figured from same.
METHOD

The Increases or De-
creases are based on the
previous year.

The Percents are carried
out to the 4th decimal;
therefore use only the first
five places of the Divisors.

Add the current year's
miles, 5351541, in the
Comptometer at the left
and divide by last year's
miles, 5053700=105.89%,
or an increase of .0589.

Work up each of the
other items in the same
manner.

Add each group of miles
for totals.

Determine Cost per icoo
Passenger Ton Miles.
METHOD

Divide the amount of
each expense for the current
month by the Thousand
Ton Passenger miles, 147,-
925.640. Not ehown^in
broken out part of form.

As this Divisor is constant, get its Reciprocal, See "Reciprocal Method" for pointing off.

= 676 and multiply each expense item by same, as This data is worked up for Freight Service, Spe-

— Repair."?; cial and Switching Service, etc. A^o worked up on

4175.28x676 from left of Keyboard = .0282, the basis of Locomotive Miles in each Service. It

Total Cost per 1000 Ton Passenger Miles. entails seemingly an endless amount of adding and

Work up all cost items in same manner. calculating.

Railroads — Superintendent of Motive Power

FUEL PERFORMANCE

The following shows another form of working up the Fuel Per-
formances—

The Gross Ton Miles, Engine Miles, Tons of Coal, the average
niilcs per hour and average hours per trip are given.

The data worked up on this sheet is:
The lbs. of Coal per 1000 ton miles.
The Engine Miles per Ton of Coal.
The average weight of Train.

FRISOO

JiISES.

Mardh,

1913.

(

1
1

roSL BEBFQBMAXGB mBOUOB FREIGHT

TRAINS.

COAL BURNERS. 1

Sag*
Ho.

Orofls Ton
Miles

Sogine
Hllas

Tons of
Ooal

# Ooel per
MTteiMilafl

»r Tbn Ooal

Avg. KLlM

iyg. Hts.Smt
ice Dor trlD.

Aver. vt.

of Train

519

1»065,100

922

111

S./0

cfr5/

5.82

14 •

2»

f/H^.36 '

521

1*765,200

1,509

192

ji^r

;^cf^

8.10

12*

33"

Hills'

637

656,700

737

98

oZ^/7

7.9Z

7.50

9'

53"

/fi>e.^f

638

1,841,200

981

116

/:l6

^//^cT

7.80

10*

24"

ft/6>.S:S

658

1,947,100

1,500

167

/"/a

r.fs'

8.52

11*

20"

/^y<r^

655

2,262,500

1,366

165

/^^

^a>1

7.98

13'

4"

/S<$(m

662

1,415,900

1,214

145

:ios

r.3^

7.14

U*

6"

//6¥.U

1000
1001

1,087,400
1,713.200

916
1.779

110
206

^37

^.76

8.25
7.60

10*
11 •

16"
20"

//3Z.S3
963.0/

Tot.

18.892.800

10.924

1.302

/cry

(fr<3^

JZf/. 7E

Coal per 1000 Ton Miles

Engine No. 519.
Reduce the 111 Tons to pounds
Divide by the 1000 Ton Miles,
Miles.

COMPTOMETER RESULTS IN PEN AND INK FIGURES

COMPTOMETER METHOD

Engine Miles per Ton of Coal

Divide the Engine Miles, 922, by the Tons of Coal, 111, =8.31.

Average Train Weight

Divide the Gross Ton Miles, 1,055,100, by the Engine Miles, 922.
= 1144.36.

Work up data for all engines in the same manner.

= 222000 lbs. of coal used.
1055.1 =210 lbs. per 1000 Ton

4^4

Railroads — Superintendent of Motive Power

SERVICE REPAIR COST BY ENGINES

The "Car Miles" in each service are abstracted from the ''Individual Engine Record," the ''Repair Cost
from ' ' Shop Record. ' ' Wanted : —

The proportion of Repair expense for each class of service.

91

ADomo B-0»

SLfiMS. 8€t. Sm. lyr. (GEB SUJO

METHOD

Crofis-add the mileage for each engine, as 1286, 265 — 1551, etc.
Add the total miles for each service, as 267, 25, 456, 2748 = 3496, etc.
Add the "Service Totals" 8,852, 11,655, etc. =26,507 and prove
against the sum of the '^Engine Mileages.''

Prorating Repair Cost to the various services

First determine the '* Repair Cost " per mile for each engine*
121. 32 -^ 1551 = Repair cost per mile for Engine No. 5654.

Or Better:

Use the Heciorocal Table *

The Reciprocal of 1551 is 64475. Multiply this by 121.32 from
the left of Keyboard, splitting the Key Factor, 64|475 = $.07822,
Cost per Mile.

(See Reciprocal Method for pointing off.)

Clear and multiply this "Cost per Mile" by the Service Miles,

1286 X. 07822 » $100.59 Passenger Service Repair Cost, Engine
No. 5654.

265 X. 07822 =$20.73 Work Service.

Leave the last item, $20.73, in the Register,
and add the previous proration, 100 . 59

Equals Total Repair cost $121 .32

thus proving the prorations for Eng. No. 5654.

Prorate each engine's Repair Cost to each service in the same
manner.

Add the Prorated Costs for each service, 100.59, 547.27 =647.86.

Cross-add the totals 647.86, 483.06, etc., and prove against the
Total Cost of Repairs $2080.97

Railroads — Superintendent of Motive Power

SHOP ACCOUNTING

Among the principal phases of this work are:

Shop Orders — Requisitions -~ Master Car Builder's Invoices ■ — Payroll and General Statistics.

SHOP ORDERS

A "Shop Order" is issued for authority to do certain work. All labor and material requisitions are
charged against that "Shop Order" Niuuber.

REQUISITIONS

The Shop Clerk issues requisitions on the Storekeeper for materials. These requisitions are returned
by the Storekeeper to the Shop Accountant, who then charges each item on material requisition to its proper
expense account. expense ACCOUNTS

These accounts consist of the various items of expense, the car and engine, etc.

Post the items in detail from the requisitions to
the expense account.

With the Comptometer placed right beside the
Expense book, —

Add the extended items, posted to each Expense
account.

To Prove the Postings :

Drop a posting slip opposite each expense account
as the postings are made. Then when the postings
for the day are completed, add directly on the
Comptometer the amounts posted and prove against
the total amount of requisitions.

There will be hundreds of columns of this nature
to add, ranging from a few items to full pages.

Or, if the detailed information is not required,
add direct on the Comptometer, the amounts of
the several requisitions for corresponding "Shop
Orders" and post direct to the accounts.

Foliojf Datriiniiiim Bodkf^^\^
General Distribiitiofi of Ma^-ial l^ooj^ for the Mm

V3L

— — wvms^

426

Railroads — Superintendent of Motive Power

SHOP PAYROLL

PIECE WORK IN THE SHOPS

This is figured and proven in the Shop's office.
The data is first recorded on ''Daily Time Report."

REPORT.

riBOa woMK

r. o.

^4^t^'^~^J/\ /^

». W. M«.

^M

^

mm. MBOU

M.

mioi.

/S »$.

-X

~F

is;^

METHOD

Use the Fixed Decimal.

Hold the price for Key Factor and extend accu-
mulatively.

13 X. 035
32X.08
16 X. 0275
= 3.46
If the amount of each extension is required,
extend over the Fixed Decimal and jot down each
answer. Leave the last extension in the register
and add the other items to it — or clear and add on
the right side of Keyboard.

CHECK ROLL

The Check Roll is merely the Time Book and
covers the hours employed in each class of Labor,
i. e., by the hour; by the piece; by the trip, etc.

METHOD— Check ^115

Enter the hours worked under their respective
heads, Overtime, Day Work or Piece Work. Enter
the ''Piece Work or Premium '' earnings daily.

CHECK ROLL

With the Comptometer right beside the "Check Roll," add and
prove —
The Overtime Hours 16 The Piece Work Hours 68
The Day Work Hours 133 The Piece Work Money 24 . 66
Accumulate the total earnings over Fixed Decimal, i. e.,

Hold the Overtime Rate, % . 54, and multiply the Hrs 16

Hold the Hour Rate, % . 36, and multiply the Hrs 133

Add in the Piece Work Money $24.66

Equals 81.18

Subtract the Charges 1.50

Equals the Net Wages $79.68

The Check Roll for each workman is extended and proven in the
same manner.

Railroads — Superintendent of Motive Power

A27

PAYROLL SHEET

A summary is made of the "Check Rolls," called the ''Payroll Sheet," and contains the totals of hours,
trips, etc., the rates, extensions, deductions and net amount payable.

With the Comptometer right beside the "Payroll Sheet":
Add the Wages earned, 81.18, 89.31, etc. =$1164.49.
Add the Relief Fund Deductions, 1.50, 1.75, 1.25, etc. =$27.25.
Add the Amt. Payable, 79.68, 87.56, etc. =$1137.24.

METHOD

Add Totals of Amounts Payable and Relief Fund Deductions, and
prove against the Total Earned.

Prove these totals against the totals of "Check Rolls."

4^8

Valuation Work

VALUATION WORK

INVENTORY

The "Physical Inventory" is taken by "Field Men" and sent in daily. The Pricing and Figuring are all
done at the office.

Only a few of the many "Valuation Classification Inventory Sheets" will be illustrated.

METHOD

Extend each class on the right of Keyboard, accumulating to total.

Oak Cross Ties.
4682 X. 81
3294 X. 81
4692 X. 81
832 X. 92

$11026.62

Cedar

The Cedar ties are all at
the same price; so add the
quantities,

32890

42670, etc.

Proceed in the same manner for all other items.

= 85165
Leave this in the regis-
ter and multiply by the
price, .66, 3-factor way.

Valuation Work

429

VALUATION WORK-Condnued

RAILS AND MILEAGE

«•••!«•••••

Field Impeiftor
Gooipiler.

KNAR. ITO

Valuation at oi (:^:^CCi^^

Se<ftion Number-
Umlt*

In the State of /jU.Zf^

RAILS AND Mn.£AGE

tkakMrf Mm* «e kM4 Moch or to «i4 at

/>30ii^9*tr

/)j/£^ <t*J^

A*t^^ f)96

TSS

J^M.

TRACK MILES

,>iliL

.Hi'

k£3k

3L>^a(f

J-Ji:2.*ta(n

O&t-

II

.sat

m*/

^^^

^ffA'f

pBMS ^^HCm

^f4f

Mi£%

TMm

MainTnM'k

Ha

rio

Ym4

RAOr-TRACK rBST

W«4«lMof

<?e *^

J£3.

m.

\lAjt fa3»»^^^x^

/SL3i>

■^z

/v^

^fSS

'fmt

J£j[A

gjmi

'££.

fS"*^

yg^^

^eoo

/^^

i£2i

S^JOL

msa.

^60

//9.SV3

RaMP»» Yf4

'toTZ

/on^

f^CP^/K^^/^

M2i

^7/^f

a^j3i

/,y/y

^*^

/^6

1£±

3^

^^4 ^^

Find the Miles of Track:

Divide the feet of track by the number of feet in a mile, 5280, to
determine the ''Total Mileage." As there will be several divisions
by 5280, get the Reciprocal and multiply.

The Reciprocal is 1894.

Multiply from the left of Keyboard by the various feet of Track-
age. For pointing off, see "Reciprocal Method."
2436 X 1894 ». 461 miles.
4289 X 1894 »= . 812 miles, etc.

Add the mileages, .461, .812, etc., for "Total Mileage" =8.467
miles.

Add the Track Feet for each weight of Rails, separately; i. e.,
for 90 ft) raU, 1230, 1467, 236 =2933 ft., etc.

Prove Mileage and Track Feet:

Cross-add the Totals of Track Feet, 2933, 5412, etc. =44707 ft.

Clear and multiply the Total Feet, 44707, by the Reciprocal for
ft. per mile, 1894, as above, =8.467 miles, proving both the Track
Miles and the Track Feet.

Detennine the Tons in each RaU Weight:

Double the feet of track, 2933 X2 = 5866 ft. 90 lb rail.

METHOD

Hold the Weight per Yard, 90, as Key Factor at the right of
Keyboard and multiply the rail ft. 5866 = 527,940.

Leave this amount in the machine and divide by 3 (feet per yard)
= 175,980 pounds.

Reduce to Gross Tons; i. e., divide by 2240=78.562 Gross Tons.

Instead of first dividing by 3, then by 2240, you may divide 527,-
940 by 3X2240 or 6720=78.562 Gross Tons.

Or Better, make a Table showing the weights in decimals of a
gross ton for each size of rail used. Take a raQ weighing 90 lbs. per
yard, for instance:

Add 90. in the Comptometer over the Fixed Decimal and divide
by 3 (feet per yard) =30^ Wt. per foot of rail. As there are two
rails for a track, multiply this weight of rail per foot, 30^ by 2,
i. e., add 30 in the Comptometer directly over itself =60^ Wt. per
foot of track.

Leaving this result, 60jff , in the register, divide it by 2,240 (lbs.
per Gross ton) = .0267857 of a Ton per Track Foot.

Multiply the feet of track, 2933, by weight in tons per Track
Foot, .0267857=78.562 Gross Tons.

Clear and multiply by Rate, $30.75 =12415.78.

Continue in the same manner for each rail.

430

. . Valuation Work

■••••■■»•••

Field Iiupe<ter
Compiler - -LI^I
Checker

VALUATION WORK— Continued

TRACK FASTENINGS AND OTHER MATERIAL

ValiMtloo ••

SedUoo Numbei^ .^Jj^..

Limits ~. —

/

In Che State of /a Zi^

Pa^eninirs and othei

Track Fa^enings and other Material

METHOD

Hold the prices for Key Factors over the Fixed Decimal and multiply by the respective quantities, accumulating to the total for each class.

Splice Bars — 828 @ . 78

1146 @ 1.45

112 @ .775
1428 @ 1 . 62

$4707 . 70
Prove in the same manner.
Cross-add for the Grand Total of the Sheet.

BRIDGES

Each item is extended separately for further segregation.

METHOD

Hold the prices for Key Factors and multiply each quantity from
right of Keyboard.

PiUng, 4689 X . 86 = $4032 . 54

3647 X . 74 = $2698 . 78, etc.
Add for the total cost of piling.
Prove by multiplying accumulatively.
Work up each class of material in the same manner.

Electric Railways

431

STREET RAILWAYS,

LOCAL

The Principal Phases of work to which the Comp-
tometer applies are : —

Conductors' Trip Reports.

Daily ** Route Records'' of Passenger Receipts.

Recaps, for Month's Receipts.

General Summary of all Routes.

Superintendent's Daily Report of Cars and Trips.

Daily Statement of ''Car" Receipts.

Traffic Statistics for the Month.

Comparative Statement of Operating Revenues.

Comparative Statement of Operating Expenses.

Income.

Comparative Balance Sheet.

General Statistics.

Payrolls.

Distribution of Payroll.

Voucher Register.

Voucher Distribution Record.

Cash Books.

Ledgers.

Storekeeper's and Shop Accounting.

INTERURBAN

Same as above and : —

Conductors' Trip Report.

Local and Interline Ticket Reports.

Way-Bill Extension and Revision.

Consolidated Cash Report.

Monthly Abstracts of Way-Bills.

Monthly Statement of Uncollected Freight Bills.

Abstract Correction Summary.

Freight and Expense Balance Sheet.

LOCAL AND INTERURBAN

AT THE CAR BARN

Each Conductor makes out a Report detailing the
Starting and Arriving time, Cash Fares, Tickets and
Transfers, etc., for each trip made during the
day, etc.

Equals 13.61.

This proves against the Cash turned in.

INTERNATIONAL RAILWAY CO

RECORD OF PASSENGERS

COMPTOMETER WORK

Verify the addition for each class of Fares, Trans-
fers, etc.

Cross Add the Totals for Total Passengers and
balance against the Total of "Trip Passengers."
Extension : —

Hold the number of Cash Fares for Key Factor
and multiply the rate, accumulating to the total.

Electric Railways

DAILY CAR AND TRIP REPORTS

COMPANY

' CARS UMD AND THtPS RUN

i±£^

:f3o

U

s

■"^
^

-^

£j£^

->i^

^^U

U

These reports are made up and for-
warded to the General Office daily by
the Line Superintendent

They contain the following data:

Number of cars operated ; miles per
trip and established time per trip.

Information wanted:

Car Miles, i. e., Total number of
miles by all cars.

Car Hours, the number of hours
service for all cars.

Car Miles :

Hold the number of cars, 238, for Key Factor and
multiply the trip miles, 20.53 =4886.14 Car Miles.
Car Hours:

Add the starting minutes, 15, at the right of Key-
board, then hold 6o and depress for each hour (2)
= 135 minutes.

Hold 135 for Key Factor over itself and multiply
the number of cars, 238 (135 is in the register once
so count as one depression and make seven more

for first position) =32130 minutes.
REDUCE TO HOURS

Leave in the register and divide by 60 = 535.5
Car Hours.

Continue in same manner for each line.

Add for the Total of each Route and for Grand
Total.

These totals are brought to a recap., exhibiting
the month's totals.

The Comptometer adds and proves all totals.

Electric Railways

433

INTERURBAN RAILWAYS

The accounting work is practically the same as for the Local work under "Railroads." The principal phases
of additional work are found on the following :

CONDUCTOR'S TRIP REPORT

This is a detailed statement or analysis of all tickets and cash fares collected. The Ticket Rates are printed
on the form. The tickets are segregated and the number of collections is entered under each rate.

INTERNATIONAL RAILWAY COMPANY

LOCKPORT 4k OLCOTT PIVI8ION

Mu/^, /M

COMPTOMETER WORK

Hold the rates for Key Factors and multiply the corresponding number of tickets, accumulating to the
total ticket earnings for the trip, 6x10, 2x12, 4x14, etc. =6.91.
Accumulate the Cash Fares in the same manner :

16x5, 3X10, 7X15, etc. =8.85.
Work up earnings for each trip in the same manner.
Adding :

Cross-add for total passengers on each trip, 6, 2, 4, 4, etc. =96.
Cross-add the Cash and Ticket amounts for the total,

8.85,6.91=15.76.
Add tickets sold for the total at each rate, 6, 26, 15, etc. = 528.
Add the ''Passengers per Trip, " 96, 95, 80, etc., = 2122.
Add the Cash and Ticket earnings.
Cross-add these totals, for number of passengers carried,
528, 61, etc. =2122.

iS4

Electric Railways

TRIP REPORT RECAPS. BY UNES

This is an abstract of the totals of all of the Conductors' reports. It is made up daily and sent to the
General Office.

F'OTmCn 3-11.16000

LINE RECAP
INTERNATIONAL RAILWAY COMPANY. lECOU OF PASSENOEl lECBPTt OF.

y^d^^^t^ / f^j^

COMPTOMETER WORK

Add the number of passengers in each class, as
5, 16, 5, etc. = 87.

Add these totals, 87, 431, etc., for total passen-
gers = 9768.

Cross add the passengers for each run, as run
300—5, 45, 240, etc. = 385.

Add the total passengers, 385, 436, etc.* = 9768,
proving against the Cross Totals.

Extend the total number Cash Fares by the re-
spective rates, accumulating to the total which will
prove against the cash —

431x5
5039X5
153X3 =

$278.09 Revenue from
Niagara line for the day.

Electric Railways

435

MAKING UP THE GENERAL RECAP

Each line will have a Daily Recap of the Trip Reports

I LINE R£CAP

niTEMITlOML MILUT 6qiPI«f «eol3 Of H8«MU IKEim Jf^ ;■"'*' *-^' ^ ^//3

%i9W.x.<y%^ »«.

.C-^^<^

~~. L<i>a.

-/

^"^^^ ^^

■■* Ta

/ /

S3

' /

';/ .i

1st

tr^^rrn"--7=T~:^T^

/ . . /S c^. JJj ^-4'.*JJ

j^^7/j: /j/^^

A 7^ 37. /o/fSd \

fi

»7-r

I ' ^^^

J/f.^f, /<7^<P/

; 1

X.

T

' - 1 i _ • »— ' III I I

V</ ' V f/ s/6 s : /7:t \*'6 W^ '-z-^ ^»« /^f£?_

/ti <? »<c , -^^^^ -^^^v!£^ yji^j^iJ'^J f^J-^

INTERNATIONAL RAILWAY SYSTEM

MONTHLY REPORT OF PASSENGER& EARNINGS. M1LE& CAR- HOURS AND PLATFORM-TIME

BY LINES. DIVISIONS AND COMPANIES Ju^y, ^^7

»• . ■ — I — ^ I ^^ —

Oikxra

TiMiA'*

TbMl P«««tii«*ri

Rjuaa^s

;^^i.l -C^k'

COMPTOMETER WORK

The totals on the Daily Line Recaps are at the bottom
of the sheets; therefore, arrange the sheets in the order
shown so that the totals of each sheet are exposed. Then,
with the Comptometer right beside the Line Recaps, add
each column of Totals.

The various items, such as —

Dead-Heads— 87, 92, 95, etc., = 912,
5c Fares — 431, 455, 450, etc., = $116.70,

and the other classes of Passengers, Earnings, etc., are

added for the Monthly Totals.

Electric Railwayt

GENERAL RECAP.

The totals for all lines are now brought to a Grand Recap, exhibiting the total classified earnings
for the road.

COMPTOMETER WORK

Add each class of passengers for the Division,
as— Deadheads, 912, 1026, etc., =9951.
5c Tickets, 11670, 26740, etc., =201,536.
Cross add the several classes of passengers for
each line.— e. g., Niagara Line, 912, 11670, 126753,
etc., =256,312.

The manner in which the Daily Line Recaps, are
added to get the Monthly Totals for this General
Recap, is illustrated on the preceding page.

Add the Total Passengers, 256,312, 352,587, etc.,
= 3,230,040 and the earnings, $6979.50, $8724.60,
etc., =$90,519.26.

Cross add the totals for ea«h class of passengers,
9951, 201,536, etc., =3,230,040.

Electric Railways

437

DAILY STATEMENT OP CAR RECEIPTS

The car miles and car hours are abstracted from the Daily Car and Trip Report. The Earnings are
brought from the Daily Line Recap.

Information Wanted : Divisional Totals .

Earnings per car mile and per car hour.

Chicago Railways Company north division

Daily Statement op Car Receipts Shown by Routes

:?2

FOR ZC

1913. Weather 9 A. H. ^a^e^

6 P. M

:35

CAR MILES

TOTAL

PER CAR.
MIUCINTS

GARHR.

C

LAST YEAR

Glark to Rogers Park
Olark to Devon
Evans ton Avenue — Howard
Southport Avenue
Through Route No. 1
Througli Route No. 22

Lines Discontinued
TOTAL DEVON C. H.

Zt.9d

3,L<f

IZ4M.

Z7oS

f,iH3.U

§1S±

ejf

f,Z67.09

METHOD

Add and prove the Car Miles, Car Hours and
total receipts.

Earnings Per Car Mile and Car Hour

Add the earnings, 1425.00, in the Comptometer at
the left and divide by the Car Miles, 4931 = 28.9c
Earnings per car mile.

Add the earnings, 1425.00, in the Comptometer at
the left and divide by the Car Hours, 543 =$2,624
per car hour.

Work up the data for each route in the same
manner.

Postings :

From the Daily Statement post to the Ledger,
the car miles, hours and total receipts.

Post from the Daily Line Recap to the Ledger, the
earnings and the number of passengers carried.
Prove the Daily Postings with ^e Comptometer

and the Posting Slips

See Bookkeeping.

Add Ledger accounts for all lines for Monthly
Balances.

Each column will be 30 items deep.

There is an endless amount of this adding.

4S8

Electric Railways

LOCAL AND INTERLINE STATION TICKET REPORTS

The local agent turns in reports, daily and weekly or monthly, of all ticket sales. They show the
commencing and closing numbers, the number sold and the respective rates.

COMPTOMETER WORK

Prove the number of tickets sold. Extensions

Add the number of tickets sold to the conMnencing Hold the rates for Key Factors and multiply the

number equals the closing number, respective number of tickets sold,

11 11X1.65

150 12x1.70, etc., accumulating to the

Igl total $823.95.

This proves the Local Agent's extension and
addition at the same time.

Electric Railways

INTERUNE TICKET REPORT

This is practically the same as the Local Ticket report in the foregoing illustration.

Prorating Interline Earnings is practically the same as illustrated under "Passenger Auditor," Railroad
Accounting.
Daily Consolidated Cash Report

The net amount of earnings from each source, such as Cash Fares, Express, etc., are brought together
on this report by Divisions. The Report exhibits the earnings from each source by divisions, the Total earnings
for each Division and the total earnings from each source for the day.

COMPTOMETER WORK

Add the amounts of revenue from each source, 449.35, 123.70, etc. = $1850.19.
Cross-add these totals, 1850.19, 155.02, etc., and prove against the Grand Total, $2762.82.

uo

Electric Railways

PAYROLLS

The following represents a section of the Trainmen's Payroll. The minimum time recorded is 6 minutes.
All minutes are entered as decimals of an hour as each 6 minutes is 1/lOth of an hour. Thus 10 hours and
36 minutes is entered as 10.6 hours.

internahonal railway company

/^^^€*^ gTATIOJL

PAY ROLL OP TRAINMEN.

Wanted:

Weekly Time for Each Man.
Gross Wages.
Balance Due.

METHOD

Cross-add and prove the hours and decimals on the right side
of Keyboard, 10.6, 11.0, 10.6, etc. =68.9 hours.

Add the hours for each workman.

Extending,

Hold the rate, .22, for Key Factor over the Fixed Decimal and
multiply the hours, 68.9 $15. 16

Add to this the ''Miscellaneous" 1 .40

Equals Total Amount 16.56

L^ve the amount in Register and sub-
tract the charges 1 . 75

Equals the Balance due $14.81

Determine the amount due each man in the same manner.
Add and prove the Payroll hours and amounts as follows:

Add the ''Total Amounts" 16.56

15.17, etc. = $121.13

Add the "Miscellaneous" = 3. 15

Add the "Amounts" 15. 16

15.17, etc.=: $117.98
Leave this total in the machine and add to it the total of " Miscel-
laneous," 3.15, equals $121.13, proving against the Total Amount.
Add the Deductions = 7.00 and 2.00 =$9.00

Then add Balance Due $14.81

13.42, etc. = $112.13

To this add the Total of Deduction 9 . 00

Equals 121.13, proving against the Total Amount $121 . 13

Recapitulate the time

With the Pa3rroll Sheet, right beside the Comptometer, add all of
the hours for each rate ; i. e., f or 22c rate =
Add 68.9
72.
71.7

47.1=259.7 hours.
Or with 12 Column Comptometer add the hours for three rates at
one time:
Hold the rates for Key Factors over Fixed Decimal and accumulate
to the total of the sheet or Payroll,
259.7X22
134. 7X. 255
101. 9X 26

Equals $117.98

This proves against the Payroll Amount
Payroll Distribution

A distribution of Payroll is made to the many classes of labor.
The distribution usually includes figuring the per cents of Increase or
Decrease.

Electric Railways

Ul

FREIGHT WORK

Way-Bill Extension and Revision, Abstracts
of Way-Bills, Uncollected Freight Statement
and Correction Summaries are all practically
the same as is found in the Local Freight Work.

All require considerable adding — See Local
Freight Work.

The Freight and Expense Balance Sheet
contains a general analysis of earnings and
expense from the various sources for each
division.

The Comptometer work is all adding and
cross-adding.

BUFFALO MD UKE ERIE TBAOTIOII OOIPANY

iUWTMOT Wr UMAL WAY-MLLS RCOCIVEO

uVtr"^

Electric Railway*

VOUCHER RECORD

Contains the distribution of all purchase invoices to the various classes of accounts.

iRNATION
D Monti

OPBRATINQ HXPBNSSi

COMPTOMETER WORK

The sheets are usually 24 or more inches long.

Use the Comptometer Bridge and move the sheet imderaeath so as to bring the adding column ri^t beside
the Comptometer.

Add the amounts of Vouchers =$6323.46.

Add each Distribution account, 5.60, 76.40 = $82 . 00.

Cross-add these totals, 82.00, 24.60, etc., = 6,323.46, and prove against the Voucher Total.

Electric Railways

VOUCHER REGISTER

Each general account in the Voucher Record is again subdivided into from several to 30 detailed accounts.
These are entered in the Voucher Register under Maintenance of Way and Structure Account, etc.

VOUCHER REGISTER

MAINTENANCE OF WAY AND STRUOTUREs'

/.i^

0

it

J2

''■'■fA

■7t

=

^£1

d

_

1 '^n^^^^^^TS^J 9^ 'S$¥My^^f^S^^a3aT\

COMPTOMETER WORK

The Voucher Register is usually kept on a long
sheet.

Use the Comptometer Bridge and move the sheet
so as to bring each adding column right next to the
Comptometer.

Add the amounts of Vouchers for total:

579^20, etc. =$12860.59.
Add each distribution account.

Cross-add the distribution totals and prove against
the Voucher Total.

BOOKKEEPING

This will consist of the general Cash Book, Ledger
work, etc.

See "Bookkeeping."

STOREKEEPER AND SHOP ACCOUNTING

The general line of the work in this department is
practically the same as that of the Railroads. See
Railroads, Storekeeper, Shops, Superintendent of
Motive Power.

444

Electric Railways

COMPARATIVE STATEMENT OF OPERATING REVENUES AND EXPENSES

The Comparative Statement is for the purpose of exhibiting the condition of the current business as compared with that of the previous month
or year. The sheet originally contains the amounts of revenue from each source of transportation and the 1912 Results.

OTHER OPERATING REVENUE:-

fi>Z£>.6ff, f*MS,lf S7S¥S .0^/ C/S9^~o7^ /6,t>7 /€7i ,^sV <»v^

Soft)

Min«IL«iiinii

Total Oikcr Operatmg Revene

TOTAL OPERATING REVENUES

jLj^SJOc

/cMfo

TOTAL OPERATING EXPENSES

NET OPERATING REVENUE (Es.T«i«)

OPERATING TAXES

NET OPERATING REVENUE (Im. Tu«s)

/97mfo

AlC3<

%S63./2

m,u^j

^Xxi-

^63. hS'

^Zg^.lJ

/3oi

.o6f6

.02ZI

Ooai

aoaM

0/79

.^ib

OOO^ AoisA Oi>3.i\ /)f)M

OOotA Oo/W- cojA PC//

.o/7o\ JSU

J¥U

3S/kS

.f7/d

AJf(^i>

.oS/7

/.O0OO

.aa^

.Qf9it

/.OOOC

Electric Railways

445

COMPARATIVE STATEMENT OP OPERATING REVENUES AND EXPENSES—

Wanted :

The Totals.

Amount of Increase or Decrease.

Per Cent of Increase or Decrease.

Earnings per Car Mile.

Earnings per Car Hour.

Per Cents of Total Receipts.

METHOD 1

Increase or Decrease and Per Cents of same

Add and prove the Total of June, 1913, Revenue,
182390.60, 760.45, etc. = 187330.30, Revenue from
Transportation.

Continue and add to this the Operating Revenues,
760.60, 9020.60, etc. = 197547.10.

Add the 1913 Passenger Revenue, 182390.60, in
the Comptometer at the left.

Subtract the 1912 Revenue, 179429.40=2961.20
increase.

Leave this in the register and divide by 1912
Passenger Revenue, 179429.40, using 1794 as
divisor = .0165, per cent Increase.

Continue in same manner for all per cents of
Increase or Decrease.

METHOD 2

If the amount of Increase or Decrease is not
required, divide the current month revenue,
$182390.60, directly by the previous year, 179429.40
= 1.0165 or increase of . 0165. For figuring per cent
of decrease direct, see Negative Percentage.

Per Car Mile and Hour

To determine the revenue per car mile and per
car hour, divide each Revenue item by the number of
Car Miles and Car Hours.

The Car Miles, 56997, the Car Hours, 56144.

And the Total Receipts, $197547.10,

Will be used as constant divisors for each item of
Revenue ; therefore, use the Reciprocal Method

Find the Reciprocal of each = 17544, 17811, 50621,
respectively.

Hold the Reciprocals for Key Factors at the left
of the Keyboard and multiply each item of Revenue,
including Totals.

In this way figure all Revenues per Car Mile,
Car Hour and the per cents of receipts. (Split the
Key Factors in multiplying.)

Each column of per cents for the Car Miles, Hours
and Receipts is self-balancing; i. e.,

Add the car mile per cents,
.3200
.0013

.0004, etc. = . 3466, which proves against the
''Total Per Cent'' already obtained.

The Comparative Operating Expense,
The Comparative Income,
The Comparative Balance Sheet,
And General Statistics,

Are all worked up in the same manner, making
500 to 700 of these calculations each month.

U6

Electric Railways

TRAFFIC STATISTICS

The following items are abstracted to the Traffic Statistics sheet :

Passengers, Car Miles & Hours, Passenger Earnings, Pay Roll Hours and Platform Expense.

TRAFFIC STATISTICS FOR MONTH OF JUNE, 1913.

Uark
Haln
State
[jnlon
Broad ' y

Total

Parried

1,513,544

1,6E1,7B9

465,221

604,649

729 , 381

4.932.724

Aye .Pass,
per day
of 10 to

928
923
679
865
867

Car
JfilfiS.

171,878
182,568
57,421
70 , 948
87,182

Car

Hours

879 569.997

16,311)

17,676

6,822

6,990

8,416

Passenger

56,187.49
64,441.74
14,182.77
23,176.95
24,401.65

Bamings

Mile

32.69
35.30
24*70
32.67
27.99

56,114PB2.390.60| 32.00

Per Cai
Hour

3.44
3.67
2.08
3.32
2.90

3.25

Pay

Roll

Hours.

31,607
36,766
14,563
14,875
20 , 579

Eac]

Platfo
Expense

9,635
11,141.00
4,473.28
4,507.50
6,273.03

i

118,390

36.031.49

17.29
31.54
19.45
25.71

TransferE

521,416
415^000
291,737
183,088
558,564

^ Trans.

to
pev.Pass

19.76 U725.467

34.45
25.59
62.98
30.27
49.16

34.98

Miles

Per Rev

Hour,

10.54
10.39
8.42
10.16
10.36

10.16

Wanted :

The Average Passengers per day of 10 hours
on each Route.

Earnings per mile, per Route.

Earnings per ear hour, per Route.

Percentage of Expense to Earnings.

Percentage of Transfer to Revenue Passengers.

Miles per Revenue Hour.

METHOD

Add and prove the items abstracted from the
Ledger.

Average Passengers per lo hours :

Add in the Comptometer at the left, the total
Passengers, 1513544, and divide by 1/lOth of the
car hours, 1631=928.
Earnings per Car Mile :

Add the Passenger Earnings, $56187.49, in the
Comptometer at the left and divide by the Car
Miles, 171878. = 32.69c per car mile on Clark Route.

per Car Hour :

Add the Passenger Earnings, $56187.49, in the
Comptometer at the left and divide by the car
hoims, 16310. =$3.44 per car hour.

Percentage of Expense to

Add the Platform Expense, $9635.88, m the
Comptometer at the left and divide by the Passen-
ger Earnings, $56187.49 = 17.15%

Percentage of Transfers to Revenue Passengers :

Divide the Transfers, 521416, by the Passengers,
1513544=34.45%

Miles Per Revenue Hour :

Divide the Car Miles, 171878, by the car hours,
16310 = 10.54 miles per hour.

Continue in this manner for all other lines and
for the averages and per cents for the month.

Comptometer Tables

U7

DEaMAL EQUIVALENTS OF COMMON FRACTIONS

4tks

6ths

Sths

12ths

16ths

32nds

64ths

1

.25

1

J667

1

.125

1

.0833

1

.0625

1

.03125

35

.5469

2

.5

2

.3333

2

.25

2

.1667

2

.125

2

.0625

1

.0156

36

.5625

3

.75

3

.5

3

.375

3

.25

3

.1875

3

.09375

2

.0313

37

^781

4

.6667

4

.5

4

J333

4

2S

4

.125

3

4

.0469
.0625

38
39

.5938
.6094

5

.8333

5

.625

5

4167

5

.3125

5

.15625

6

.75

6

.5

6

.375

6

.1875

5

.0781

40

.625

7

.875

7

.5833

7

.4375

7

.21875

6

.0938

41

.6406

f

8

.6667

8

.5

8

.25

7

.1094

42

.6563

9

.75

9

.5625

9

.28125

8

.125

43

.6719

9

.1406

44

.6875

10

.8333

10

.625

10

.3125

11

3167

11

.6875

11

.34375

10

.1563

45

.7031

12

.75

12

.375

11

.1719

46

.7188

13

.8125

13

.40625

12

.1875

47

.7344

•

14

.875

14

.437S

13
14

.2031
.2188

48
49

.75
.7656

IS

.9375

IS

.46875

•

16

.5

IS

.2344

50

.7813

.

17

.53125

16

.25

51

.7969

18

.5625

17

.2656

52

.8125

•

19

.59375

18
19

.2813
.2969

53
54

.8281
.8438

20

.625

21

.65625

20

.3125

55

.8594

■

22

.6875

21

.3281

56

.875

23

.71875

22

.3438

57

.8906

24

.75

23
24

.3594
.375

58
59

.9063
.9219

25
26
27
28
29
30
31

.78125

.8125

.84375

.875

.90625

.9375

.96875

25

.3906

60

.9375

26
27

.4063
.4219

61
62

.9531
.9688

28
29

.4375
.4531

63

.9844

30
31

.4688
.4844

32

.5

33

.5156

34

.5313

448 Comptometer Tables

GROSS TON AND DECIMAL TABLE FOR USE IN CONNECTION WITH THE COMPTOMETER

RULE FOR USING TON-
NAGE CARD

il tabla (hon 9S0 pounda \»

Tberefore. 7e3M poundi •qual*

On the COKPTOIBTXB, mul-
tiply the totiAtMA2A\) by (he prioa
(nT.90). UBinx lirie fxunA lieys
1-7-B &nd nmlliply Injni left to richt.

Bold 179 tor Key Fiotor oD the
left cpf KfyboBTd and multiplir
3£42il; multiply Gnt three lime*
■nd then move to Ihe ri(bt for
multiplyinc ecch lucoeeduic Ssun.

Aa there »re two wholo pUceB
in the price I|17.e0) and (wo whole
placee in the (oiu <H.4341>, point

lelelt.

ver, 1634.09.

Comptometer Tables

U9

GROSS TON PRICES EXPRESSED IN HUNDREDWEIGHT PRICES

Plica
Toa

Prica

Prfea

Prica

Pnca

Prica

Prica

Prica

Prica

Prtcc

rtwC%

Prictt

Pw

Par

Par

Par

Par

Par

Par

Par

Par

Par

Par

Hoa^Hj

Toa

Roadrad

Toa

Hvadrad

Tea

Haadrad

Taa

Baadrad

Toa

Haadrad

.01

X)00446

8.80

.169643

8.80

.415179

14.80

.660714

90.80

.906250

96.80

1.151786

.IB

.000803

8.90

.174107

8.40

.419643

14.80

.665179

90.40

.910714

96.80

1.156250

Jm

.001330

4.00

.178571

9.60

.424107

18.00

•669643

90.60

.915179

98.00

1.160714

.04

.001788

4.10

.183036

0.80

.428571

18.10

.674107

90.80

.919643

98.10

1.165179

jOO

.002232

4J0

.187500

8.7D

.433036

18J0

.678571

90.70

.924107

98.90

1.169643

.00

.002870

4J0

.101964

8.80

.437500

16.80

.683036

90JO

.928571

98.80

1.174107

.07

.003125

4.40

.196429

0.80

.441964

16.40

.687500

90.80

.033036

98.40

1.178571

.08

.003571

4.80

.200893

10.00

.446429

18J0

.691964

91.00

.937500

98.60

1.183036

.00

.004018

4.80

.205357

10.10

.450893

18.80

.696429

91.10

.941964

98.80

1.187500

.10

.004454

4.70

.200821

10.90

.455357

18.70

.700893

91.90

.946429

98.70

1.191964

.10

.000096

4.80

.214286

lOJO

.459821

16 JO

.705357

91 JO

.050893

98.80

1.196429

.10

.008929

4.80

.218750

10.40

.464286

16.80

.709821

91.40

.955357

98.80

1.200893

.90

.011151

8.00

.223214

10.50

.468750

18.00

.714286

91.60

.059621

97.00

1.205357

JO

.013393

8.10

.227679

10.80

.473214

18.10

.718750

91.80

.964288

97.10

1.209821

J9

.015025

8.90

.232143

10.70

.477679

18.90

.723214

91.70

.968750

97.90

1.214286

.40

.017857

8J0

.236607

lOJO

.482143

18J0

.727670

91.80

.073214

97 JO

1.218750

.49

.020089

8.40

.241071

10.80

.486607

18.40

.732143

91.80

.077679

97.40

1.223214

.00

.022321

6J0

.245536

11.00

.491071

18.60

.736607

99J0

.982143

97 JO

1.227679

.M

.024554

0.80

.250000

11.10

.495536

18.80

.741071

99.10

.986607

97.80

1.232143

.80

.020786

8.70

.254464

11.90

.500000

18.70

.745536

99.90

.991071

97.70

1.236607

.85

.029018

SJO

.258929

IIJO

.504464

18.80

.750000

99J0

.005536

97 JO

1.241071

.70

.031250

8.80

.263393

11.40

.508020

18.80

.754464

9L40

1.000000

97.90

1.245536

.75

.033482

8.00

.267857

IIJO

.513393

17J0

.758929

99J0

1.004464

98J0

1.250000

JO

.035714

8.10

.272321

11.80

.517857

17.10

.763398

99.80

1.008920

98.10

1.254464

.85

.037946

0.90

.276786

11.70

.522321

17.90

.767857

99.70

1.013303

98.90

1.258929

.80

.040179

8J0.

.281250

IIJO

.526786

17J0

.772321

99J0

1.017857

98J0

1.263393

.88

.042411

8.40

.285714

11.80

.531250

17J0

.776786

99.80

1.022321

98.40

1.267857

LOO

.044643

8.80

.290179

19.00

.535714

17.60

.781250

98J0

1.026786

98.60

1.272321

1.10

.049107

8.60

.294643

19.10

.540179

17.80

.785714

98.10

1.031250

98.80

1.276786

1.80

.053571

8.70

.200107

19.90

.544643

17.70

.790170

98.90

1.035714

98.70

1.281250

IJO

.058036

8.80

.303571

19J0

.549107

17J0

.794043

98J0

1.040179

98J0

1.285714

1.40

.062500

8.80

.306036

19.40

.553571

17.80

.799107

98.40

1.044643

98.80

1.290170

1.80

.066064

7.00

.312500

19.60

.558038

18.00

.803571

98J0

1.049107

98.00

1.204643

1.80

.071429

7.10

.316964

19.80

.562500

18.10

.808036

98.80

1.QM571

98.10

1.299107

1.70

.075893

7.90

.321429

19.70

18.90

J12500

98.70

1.058036

99.90

1.303571

IJO

.080357

7J0

.325893

19J0

.571429

18J0

.816964

98J0

1.063500

98J0

1.308036

1.80

.084821

7.40

.330357

19.80

.575893

18.40

.821429

98.80

1.066964

90.40

1.312500

8.00

.089286

7.50

.334821

18.00

.580357

18J0

.825893

94.00

1.071420

99J0

1.316964

8.10

.003750

7.80

.339286

18.10

.584821

18.80

.830357

94.10

1.075893

98.80

1.321429

8.80

.098214

7.70

.343750

18.90

.589286

18.70

.834821

94J0

1.080357

99.70

1.325893

8J0

.102679

7J0

.348214

18 JO

.503750

18J0

.839286

94J0

1.084821

98.80

1.330357

8.40

.107143

7.80

:352679

18.40

.598214

18.80

.843750

94.40

1.089286

90.80

1.334821

8.60

.111607

8.00

.357143

18.60

.602679

18.00

.848214

94.60

1.093750

80.00

1.339286

8.80

.116071

8.10

.361607

18.80

.607143

10.10

.852679

94.80

1.098214

8.70

.120536

8J0

.366071

18.70

.611607

10.90

.857143

94.70

1.102679

8J0

.125000

8J0

.370536

18 JO

.616071

18J0

.861607

94J0

1.107143

8.80

.129464

8.40

.375000

18.80

.620536

18.40

.866071

94.90

1.111607

8.00

.133929

8.80

.379464

14.00

.625000

18.80

.870536

95.00

1.116071

8.10

,138393

8.80

.383929

14.10

.629464

19.80

.875000

96.10

1.120536

,

3.80

.142857

8.70

.388303

14.90

.633929

10.70

.870464

96.90

1.125000

8.80

.147321

8J0

.392857

14J0

.638393

18J0

.883929

96.80

1.129464

8.40

.151786

8.80

.397321

14.40

642857

18.80

.888393

95.40

1.133929

8.80

.l.<>6250

8.00

.401786

14.60

.647321

90.00

.892857

95.60

1.138303

8.80

.160714

9.10

.406250

14.00

.651786

90.10

.8n7:)21

95.60

1.142857

3.70

.ll»17U

8.80

.410714

14.70

.656250

90.90

.001780

95.70

1.147321

460

Comptometer Tables

DEaMAL EQUIVALENT FOR EACH FRACTIONAL PART OF A GROSS

DOZENS

1. 2. 3. 4. 5. 6. 7. 8. 9, 10. 11,

Single

12
.0833

24
.1667

36
.2500

48
.3333

60
.4167

72
.5000

84
.5833

96
.6667

108
.7500

120
.8333

132
.9167

1

1
.0069

13
1-1

.0903

25
2-1

.1736

37
3-1

.2569

49

4-1

.3403

61

5-1

.4236

73

6-1

.5069

85

7-1

.5903

97

8-1
.6736

109

9-1
.7569

121

10-1
.8403

133

11-1
.9236

2

,0139

14
1-2

.0972

26

2-2

.1806

38

3-2

.2639

50

4-2

.3472

62

5-2

.4306

74

6-2

.5139

86

7-2

.5972

98

»-2
.6806

110

9-2
.7639

122

10-2
8472

134

11-2
.9306

3

3
.0208

15
1-3

.1042

27
2-3

.1875

39
3-3

.2708

51

4-3

.3542

63

5-3

.4375

75

6-3

.5208

87

7-3

.6042

99

8-3
.6875

111

9-3
.7708

123

10-3
.8542

135

11-3
.9375

4

4
.0278

16
1-4

.1111

28
2-4

.1944

40
3-4

.2778

52

4-4

.3611

64
5-4

6AAJL

. A X A '<

76
.5278

88

7-4

.6111

100

8-4

.6944

112

9^

.7778

124

10-4
.8611

136
11-4

5

5
.0347

17
1-5

.1181

29
2-5

.2014

41

3-5

.2847

53

4-5

.3681

65
5-5

.4514

77

6-5

.5347

89

7-5

.6181

101

8-5
.7014

113

9-5
.7847

125

10-5
.8681

137

11-5
.9514

6

6
.0417

18
1-6

.1250

30
2-6

.2083

42
3-6

.2917

54

4-6

.3750

66

5-6

.4583

78

6-6

.5417

90

7-6

.6250

102

8-6
.7083

114

9-6
.7917

126

10-6
.8750

138
11-6
.9583

7

7
.0486

19

1-7

.1319

31
2-7

.2153

43
3-7

.2986

55

4-7
.3819

67

5-7
46S.*

79

6-7

5486

91
7-7
6319

103

8-7
= 7153

115

9-7
7986

127

10-7
.8819

139

11-7
.9653

8.........

8
0556

20

1-8

.1389

32

2-8

.2222

44

3-8

.3056

56

4-8

3889

68

5-8
.4722

80

6-8
.5556

92

7-8
.6389

104

&-8
.7222

116

9-8
.8056

128

10-8
.8889

140

11-8
.9722

9

9
.0625

21

1-9

.1458

33

2-9

. 2292

45

3-9

.3125

57

4-9
.3958

69

5-9
.4792

81

6-9
.5625

93

7-9
.6458

105

8-0
.7292

117

9-9
.8125

129

10-9
.8958

141

11-9
.9792

10

10
0694

22

1-10

.1528

34
2-10
.2361

46
3-10
.3194

58
4-10
.4028

70

5-10
.4861

82

6-10
.5694

94

7-10
.6528

106

8-10
7361

118

9-10
.8194

130

10-10
.9028

142

11-10
.9861

U

11
.0764

23

1-11

.1597

35
2-11
.2431

47

3-11

.3264

59

4-11

.4097

71
5-11
.4931

83
6-11
.5764

95
7-11
.6597

107
8-11
.7431

119
9-11
.8264

131
10-11
.9097

143
11-11
.9930

Comptometer Tables

461

QUARTERS AND POUNDS EXPRESSED IN THEIR DECMAL EQUIVALENTS OF A CWT.

Qra.

Lb6.

Cwt.

Qra.

Lbs.

Cwt.

Qrs.

Lbs.

Cwt.

Qr».

LbB.

Cwt.

0>/^

.0045

0

.2500

2

0

.5000

8

0

.7500

1

.0089

1

.2589

2

1

.5089

8

1

.7589

2

.0179

2

.2679

2

2

.5179

8

2

.7679

3

.0268

3

.2768

2

3

.5268

8

3

.7768

4

.0357

4

.2857

2

4

.5357

8

4

.7857

S

.0446

5

.2946

2

S

•d440

8

5

.7946

€

.0536

6

.3036

2

6

.5536

8

6

.8036

7

.0625

7

.3125

2

7

.5625

8

7

.8125

8

.0714

8

.3214

2

8

.5714

8

8

.8214

9

.0804

9

.3304

2

9

.5804

8

9

.8304

10

.0893

10

.3393

2

IQ

.5893

8

10

.8393

U

.0982

11

.3482

2

11

.5982

8

11

.8482

12

.1071

12

.3571

2

12

.6071

8

12

.8571

13

.1161

13

.3661

2

13

.6161

8

13

.8661

14

.1250

14

.3750

2

14

.6250

8

14

.8750

15

.1339

15

.3839

2

15

.6339

8

15

.8839

16

.1429

16

.3929

2

16

.6429

8

16

.8929

17

.1518

17

.4018

2

17

.6518

8

17

.9018

18

.1607

18

.4107

2

18

.6607

8

18

.9107

19

.1696

19

.4196

2

19

.6696

8

19

.9196

20

.1786

20

.4286

2

20

.6786

8

20

.9286

21

.1875

21

.4375

2

21

.6875

8

21

.9375

22

.1964

22

.4464

2

22

.6964

8

22

.V404

23

.2054

23

.4554

2

23

.7054

8

23

.9554

24

.2143

24

.4643

2

24

.7143

8

24

.9643

25

.2232

25

.4732

2

25

.7232

8

25

.9732

26

.2321

26

.4821

2

26

.7321

8

26

.9821

27

.2411

27

.4911

2

27

.7411

8

27

.9911

DECIMAL EQUIVALENTS OF PENCE AND PENCE FRACTIONS OF ONE SHILUNG

1

2

3

A

8

e

7

8

9

lO

11

.0683

.1667

.25

.8333

.4167

.5

.5838

.6667

.75

.8333

.9167

%

.0208

.1042

.1878

.2708

.8542

.4875

.5208

.6042

.6875

.7708

.8542

.9375

%

.0417

.125

.2083

.2917

.875

.4588

.5417

.625

.7088

.7917

.875

.9588

%

.0625

.1458

.2292

.3125

.3958

.4792

.5625

.6458

.7292

.8125

.8958

.9792

462 Comptometer Tables

PENCE AND FRACTIONS OF PENCE EXPRESSED IN THEIR DECIMAL EQUIVALENTS OF £1

•

1

2

S

4

8

•

7

•-

•

io

11

dk

.OMU

.004267

.008464

.01266

.016767

.020664

.02616

.026267

.066464

.06766

.041767

.046664

h

.0OOS91

.004667

.006724

.012661

.017067

.021224

.02666

.026667

.066724

.067661

.042067

.046224

h

.000661

.004016

.006664

.016161

.017618

.021484

.026661

.026616

.066664

.068161

.042616

.046464

i

4M0611

.006076

.006246

.016411

.017678

.021746

.026611

.060078

.064246

.066411

.042676

.046746

A

.00117S

.006666

.006806

.016672

.017866

.022006

.026172

.060666

.064606

.068672

.042866

.047006

ti

.001463

.006666

.006766

.016662

.018066

.022266

.026466

.060666

.064766

.066632

.046066

.047266

li

.001666

.006666

.010026

.014166

.018666

.022626

.026666

.060666

.066026

.036163

.046666

.047626

a

.001666

.00612

.010286

.014466

.01862

.622766

.026666

.06112

.066266

.036466

.04662

.047766

a

.009614

.00666

.010647

.014714

.01888

.028047

.027214

.06166

.066647

.066714

.04388

.048047

a

.002474

.006641

.010607

.014674

.016141

.026607

.027474

.08164

.066607

.036674

.044141

.048607

u

.006764

.006601

.011066

.016264

.016401

.026668

.027764

.081601

.066068

.040264

.044401

.046668

B

.006666

.007161

.011626

.016466

.016661

.026828

.027666

.062161

.066626

.040466

.044661

.048628

n

.006266

.007422

.011686

.016766

.016622

.024086

.026266

.062422

.066666

.040766

.044622

.046066

8

.006616

.007662

.011846

.016016

.020182

.024646

.028616

.062682

.066646

.041016

.046162

.046646

s

.006n6

.007646

.012106

.016276

.020446

.024606

.028776

.062646

.067106

.041276

.046446

.046606

tt

.004066

.006206

.01267

.016666

.020706

.02487

.026066

.066206

.06767

.041666

.046706

.04667

0

1

2

S

4

8

•

7

•

•

10

11

.004167

.000666

.0126

.016667

.020666

.025

.026167

.066666

.0675

.041667

.045666

.002066

.00666

.010417

.014666

.01876

.022617

.027066

.06125

.066417

.066566

.04676

.047617

.001042

.006266

.006676

.016642

.017706

.021675

.026042

.060206

.064675

.066542

.042706

.046676

.006126

.007262

.011466

.016626

.016762

.026668

.026125

.062262

.066456

.640625

.044762

.046656

.000621

.004688

.006864

.016021

.017168

.021654

i025521

.026668

.066854

.066021

.042188

.0466M

.001566

.006726

.006866

.014066

.018226

.022666

.026566

.060726

.064866

.066066

.046226

.047666

.002604

.006771

.010666

.016104

.016271

.026468

.027604

.06ini

.066668

.040104

.044671

.046488

.006646

.007616

.011676

.016146

.020616

.024476

.028646

.062816

.066676

.041146

.045616

.046476

A

.00026

.604427

.006664

.01276

.016627

.021064

.02526

.026427

.066664

.06776

.041627

.046064

A

.000761

.004646

.006116

.016261

.017448

.021616

4125781

.026648

.064115

.066861

.042448

.046615

A

.001602

.006466

.006666

.016802

.017666

.022165

.026602

.060466

.064665

.068602

.046666

.047165

A

.001626

.00666

.010166

.014626

.01646

.022656

.026626

.06066

.066156

.066626

.04646

.047656

A

.002644

.00661

.010677

.014644

.01601

.026177

.027644

.06151

.065677

.066644

.04401

.046in

H

.002666

.007061

.011168

.016666

.016661

.026666

.027865

.062061

.066166

.040666

.044661

.048698

H

.006666

.007666

4»11716

.016666

.020062

.064216

.026685

.062852

.066716

.040866

.04505^

.046216

H

.006606

.006076

.01224

.016406

.020676

.02474

.028606

.066076

.06764

.041406

.045576

.04674

Comptometer Tables

4es

PENCE AND 16th. AND 32n<li OF A PENNY EXPRESSED IN DECIMAL EQUIVALENTS OF A
SHILUNG, FOR USE IN CONNECTION WITH THE COMPTOMETER

1

a.

0

3

3

4

S

S

7

8

0

10

11

002604

08: 9375

169271

252604

3359375

419271

.5O2604

5859379

66927 1

752604

■8359379

AOTAIZS

09 1436

174479

578125

341146

424479

5078129

591146

674479

7578125

841146

013021

09 .354

1796875

63021

346354

4296875

513021

596354

■646354

016229

1015625

1S489&

68229

■3515629

434896

51 8229

6015629

684896

768229

.8515623

■934896

0234375

106771

.190I04

734375

.356771

440I04

5234379

S0677I

690104

-856771

02S646

111979

.1953125

7S646

.361979

.4453125

928646

611979

6953125

.861979

.9453125

ir

033654
.0390625

-1 171S75

20052 1

■3671875

6171875

700321

783 834
7890625

8671575

950521

122396

.205729

. 890625

.372396

.455729

.9390625

622396

.705729

.872396

.955729

04427I

127604

.2109375

294271

.377604

.4609375

.544271

627604

.7109375

79427 1

.877604

.960937S

049479

I32S125

.216146

. 99479

.3828125

.466146

6328125

799479

.8828123

2T-

A546a79

138021

.221354

.3046875

.388021

.471354

.5546875

638021

8046875

.86502I

.059S9e

.143229

.2265625

.309896

.393229

.4765623

.559896

.643229

7265625

809896

,893229

.9765025

.065104

.1484375

.231771

315104

.3984375

.481771

.969 104

731771

■8954375

■981771

.0703125

.153646

.236979

.3203125

.403646

.486979

.9703129

653646

736979

8203 1 25

.903646

.986979

3S

^75521

.138654

.2421875

.405854

.4921875

.57592 1

7421875

.0*07292

.164062;

.247396

L330729

.4140625

1.6640629

747396

J130729

.9140623

.997396

12 COLUMN MODEL "E" COMPTOMETER

Made in 8, 10 and 12-columii sizes.

Made in 8, 10 and 12-coluinn s

MODEL "E" COMPTOMETERS WITH FRACTIONAL COLUMNS IN 12tl>«

The Values of Fractional Key Tops and Accumulator The Values of Fractional Key Tops and Accumulator
Indicated in 12ths. Indicated in Multiples of 5 Minutes.

Adds feet and inches, dozens and gross, etc. Adds hours and minutes, etc.

Made in 8, 10 and 12-columa sizes. Made in 8, 10 and 12-columu sizes.

Used for calculating glass; also gross, dozen and Adds feet, inches and fractions of an inch, etc.

units, etc. Used principally by engineers, contractors and architects

Made in 8, 10 and 12-column sizes. in accumulating various dimensions.

458

>£L "£" COMPTOMETER WITH SINGLE MODEL "E" COMPTOMETER WITH DOUBLE
COLUMN OF eOthi COLUMNS OP BOIlu

For adding hours, minutes, etc. For adding hours, minutes, seconds, etc.

Made in 10 and 12-colutuu sizes. Made in 10 and 12-column sizes.

MODEL "E" COMPTOMETER WITH COLUMNS FOR £. m, d AND f.

Made in 8, 10 and 12-coluiim sizes.

INDEX

A

PAGE

Abstract of Distribution Statement — Railroads, Freight

Claims 395

* " Forwarded Way-Bills, Daily Report — Railroads,

Local Fre«ht Work 331

" ** Forwarded Way-Bills, Summary of — Railroads,

Local Freight Work 332

" " Local Way-Bills Received — Electric Railways 441

" " Received Way-Bills — Railroads, Local Freight

Work 333

Account, Sales — Packing Houses 227

Accounts, Consignment — Packing Houses 225-6

Accounting — Clothing Manufacturers 177

" Fuel — ^Railroads, Superintendent of Motive

Power 419 to 423

" Produce — Packing Houses 227

" Shop — Railroads, Superintendent of Motive

Power 425-6

Account Sales — Live Stock Commission Brokers 222

" " Cotton Brokers 183

" ** Grain Brokers and Elevators 195

" " Register — Provision Brokers 223

Active, Dividend — Division 47

Adding, Bushels and Pounds — Grain Brokers and Elevators . . . 192

" Detail Measurements — Engineering 272

" From Time Slips or Cards—Operating Instructions ... 32

" Hours and Minutes— Operating Instructions 32

" Loose Checks, Bills, etc. — Operating Instructions 32

" The Per Diem — Railroads, Car Accountant 376-7

" . Pounds, Shillings and Pence — British Money 87

" 32nds and 64ths — Operating Instructions 33

" Tons, Cwts., Qrs. and Lbs. — British Weights 91

« The Statements— Wholesale Houses 23

" The Tickets — ^Railroads, Auditor of Passenger

Receipts 364

" Train Mileage Cards — Railroads, Car Accountant ... 381

Addition, Full Keyboard Method 31

" — Operating Instructions 31 to 35

" Touch Method— Operating Instructions 34-5

" Using Three Fingers — Operating Instructions 35

" Using Two Fingers — Operating Instructions 34

" Yardages — Operating Instructions 33

Air, Flow of in Pipe, Mining Engineering — Engineering 281

Alcohol — Drugs and Chemicals 206

Analysis of Coal, Working up — Mining 261

« Sales— Cost Work 138-9

** Sheet. Salesmen's — Department Stores 175

Analyzing the Scrappage— Cost Work 135

Angles, Steel Beams, etc. — Decimalsof a Foot for E^ach yi Inch. 147

Annuity, Capital, Calculating — Interest 86

[461]

PAGX

Appendix, to Operating Instructions 68-9

Arbitrary — Railroads, Auditor of Passenger Receipts 370 to 373

Architectural and Civil Engineering 274 to 277

Area— Engineering 278 to 280

At the Car Bam — ^Electric Railways 431

Auditing, Department — Department Store Uses 165

« Local— Railroads 338-9

« The Sales— Department Stores 166-7

Auditor, of Disbursements — ^Railroads 397 to 408

" ** Passenger Receipts — Railroads 360 to 374

« « Freight Accounts— Raih-oads 344 to 360

Authorized, Percentage Basis — Railroads, Auditor of Passen-
ger Receipts 370 to 373

Average, Cash Collections per Trip — Railroads, Auditor of

Passenger Receipts 365

" Cost per Chargeable Hour — Printing Houses and

Binderies 308-9

" Cost per Train Mile — ^Railroads, Auditor of Dis-
bursements 405

" Cost per 100 Net Ton Miles— Raiboads, Auditor of

Disbursements 405

" Cost per Estimated Loaded Car Mile — ^Railroads,

Auditor of Disbursements 406

" Distance Hauled — Railroads, Auditor of Freight

Accounts 368-9

" Earnings per Trip — Railroads, Auditor of Passenger

Receipts 365

" Locomotive Miles, Passenger Service — Railroads,

Superintendent of Motive rower 416

" Net Cost per Chargeable Hour — ^Printing Houses

and Binderies 313 to 315

" Number of Loaded Cars per Train Mile — ^Railroads,

Auditor of Disbursements 406

" Passengers per Ten Hours — Electric Railways 446

" Percentage of Earnings on Carload Commodities —

Railroads, Auditor of Freight Accounts 358-9

Pounds of Coal per 1000 Ton Miles— Raiboads,

Superintendent of Motive Power 419 to 423

" Pounds of Coal j)er Ton Mile — ^Railroads, Superin-
tendent of Motive Power 419 to 423

" Speed, Railroads— Car Accountant 378-9

" Ton Miles, Train Miles and Coal Consumed — ^Rail-
roads, Superintendent of Motive Power 421 to 423

" Water Pressure — Pumping Stations 282-3

" Weight of Commodities per Car — Railroads, Auditor

of Freight Accounts 358-9

Well Gauge— Pumping Stations 282-3

Width of Staves— Cooperage 160 to 163

Averages, General, Passenger Traffic — ^Auditor of Passenger

Receipts 374

A (continued)

PAGE

Averages, Per Trip, Passenger and Mixed Train Revenue —

Auditor of Passenger Receipts — Railroads 365

" Miscellaneous — Railroads, Auditor of Disburse-
ments 405

Averaging, Goods — Cotton Industry and Textile 188

B

Bakeries 236-7

** Comptometer Uses 236

" Working up Percentage of Sales 236

Bakery Cost Sheet — Bakeries 237

Balance Sheet, General — Railroads, Auditor of Passenger

Receipts 369

" Sheet, Station— Raiht)ads, Local Freight Work 341

" " — ^Railroads, Storekeeper 387

" Sheets, Trial— Bookkeeping 102 to 106

" Trial— Bookkeeping 100 to 105

Balancing Cash Book — Wholesale Houses 28

" Cashiers — Department Stores 167

" Department Payroll Sheet — Printing Houses and

Binderies 308-9

" Drivers' Daily Reports — Creameries and Dairies . . . 322

" Ledger Accounts — Bookkeeping 98-9

** Ledger Accounts — Wholesale Houses 20

" Ledgers, Sub-total Method — Bookkeeping 103

Bank Deposits — Wholesale Houses 28

" Interest on Savings Accounts 83

Basis for Ordering Staves, Cooperate 161 to 163

" of Division — ^Railroads, Auditor of Passenger Receipts

370 to 373

" of Division, Interline — ^Railroads, Auditor of Freight

Accounts 352-3

Bearing, Surveying — Engineering 278 to 280

Beater Room Records — Paper Mills 293

Bending Moments, Finding — Engineering 276

Bills, Joint — ^Railroads, Division Superintendent 409

** Collection — ^Railroads, Auditor of Disbursements 397

" Outgoing— Paper Mills 292

Billing and Statements — Department Store Uses 165

" — Creameries and Dairies 321

" — ^Dairies and Creameries 321

" —Electrical, Some Every-day Work 213

" Export— Packing Houses 233-4-5

" —Lumber 152

" Sales — Bookkeeping 97

Bindery, Dail^r Time Tickets — Printing Houses and Binderies. . 307

Binderies — Pnnting Houses and Binderies 299 to 315

Blanket Way-Bills— Raihroads, Local Freight Work 338

Bleaching Straw Board — Costs 133

Board Measure Table — Lumber 145

Boiled Linseed Oil — Drugs and Chemicals 206

Book, Estimate on — ^Printing Houses and Binderies 300-1-2

*^ Entries or Coltunns— Operating Instructions 32

Book, Papeiv-Paper Mills 297

" Paper, Standard Sizes and Equivalent Weights of—

Printings House and Binderies 303

Bookkeeping 94 to 107

" Balancing Ledger Accounts 98-9

** Cashier's Work 28-96

Chart 95

" — Clothing Manufacturers 177

" The Comptometer in 94

" Comptometer Method of Proving Daily Postings 97

" Comptometer Sub-Total Method 103-4-5

Daily Ledger Control 19-106-7

" — Department Stores 167

" Department — Department Store Uses 165

" — Drugs and Chemicals 204

" — Grain Brokers and Elevators 191

Ledger Work 97 to 107

" Money Received, Money Paid Out 96

" Purchase Invoices 96

" Proving Daily Postings 19, 97-8-9

" Sales, Outgoing Billing 97

Trial Balance 24-5, 100 to 107

Trial Balance Book 100-1

Trial Balance List Method 102

" Trial Balance Sheets 102

Box Factories — Lumber 157-8-9

Branch House Sales Invoice — Packing Houses 230

Bridge, Comptometer — Railroads, Auditor of Freight

Accounts 348

Bridges, Inventory of, Valuation Work — Railroads 430

British Weights, Measures and Money 87 to 91

" Money, Adding £, s and d 87

" Division of £, s and d 90

" " Interest 90

" " Converting Decimals of a £, to s and d 89

'^ " " £, s and d to Decimals of a £. . . . 88

" Weights, Adding Tons, Cwts., Qrs. and Lbs 91

Brokers, Cotton, Account Sales 183

« Grain 191 to 201

" Grain, Proving Received Invoices 194

" Grain, Stock Exchange Transactions 198

" Grain Commission, Account Sales, from Broker

Making the Sale 195

" Invoice, Grain 196-7

" —Live Stock Commission 219 to 223

" — " " « Comptometer Uses 219

« — " " « Invoice 222

" — « « « Figuring and Proving Scale

Tickets 220

" — " " " Prorating Freight Charges.! 221

" — « " " Account Sales 222

" Provision, Commission Accounts 223

Building and Loan — Interest 81-2

[462]

B (continued)

PAGE

Building Contractors 238 to 240

** " Comptometer Uses 238

" Contract Estimating . . . , 238 to 240

" Measurements — Engineering 272

Butter Fat Department, Pa"'rons' Milk Sheets — Creameries
and Dairies 319-20

Calculating Annuity Capital — Interest 86

Captains, Mining, Daily Report to Mining 256-7

Car Accountant — Railroads 375 to 382

" and Locomotive, Oil — Railroads, Superintendent of

Motive Power 414 to 417

" " Trip Reports— Electric Railways 432-3

" Bam. at the — Electric Railways 431

" Builaers' Invoices, Master — Railroads, Auditor of Dis-
bursements 407

Hours — Electric Railways 432-7

Lubrication and Engine — Railroads, Superintendent of

Motive Power 414 to 417

Manifests, Smelting Plants — Mining 266-7

Mileage, Freight — Railroads, Car Accountant 381

Miles — Electric Railways 432-7

Receipts, Daily Statement of — Electric Railways 437

Reconis, Per Diem Bills — Railroads, Car Accountant 375 to 377

Repairs — Railroads, Auditor of Disbursements 407

Report, Passenger Conductor's — ^Auditor of Passenger

Receipts 362

Route Statement — Packing Houses 231

" Service — Railroads, Car Accountant 375 to 377

Carload Commodities — Railroads, Auditor of Freight

Accounts 355-6-8-9

Card Handling the Payroll— Payroll 117

" Holder and Comptometer 56

" System, Freight Car Mileage — Railroads, Car Account-
ant 381

Cards, Stock — Railroads, Storekeeper 384-5

Cash and Ticket Collections — Railroads, Auditor of Pas-
senger Receipts 365

" Book, Balancing the — Wholesale Houses 28

" Report, Consolidated, Daily — Electric Railways 439

Cashier, the — ^Wholesale Houses 28

Cashiers — Clothing Manufacturers 177

" Comptometer Uses, Manufacturers of Clothing ... 177

" Department — Department Store Uses 165

Record of Freight Bills CoUected— Raihx)ads,

Local Freight Work 340

" Work, Money Received, Money Paid Out — Book-
keeping 96

« Paper MUls 291

Cause, Statistics, Claims — Railroads 394

Causes, Classifying Commodity Claims by — Railroads 393

Center Line Distance Between Courses — Engineering 278 to 280

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Cereal and Flour Billing 200

Chain Discount 72 to 74

« « to Find the "Net" of Discount Containing

Thirds 74

Changes in Rates, Refunds on — ^Railroads, Claims 396

Changing Quotient — Division 47

Chargeable and Non-Chargeable Hours — ^Printing Houses and

Binderies 308-9-10-11-13-15

Chart — Bookkeeping 95

Check Roll, Shops — Railroads, Superintendent of Motive

Power 426-7

Checks, Bills, etc.. Adding 32

Checking Up the Cooperage Shipment — Lumber and Wood-
working 161

Chemicals and Drugs 203 to 210

« Alcohol 206

« Boiled Linseed Oil 206

« « « Bookkeeping 204

" « « Comptometer Uses 203

« Figuring Formula Work 209-10

" Invoicing 204-5

" a a Ounces and Drams Reduced to Decimals

of a Poimd 208

« u u Purchase and Out Invoices 206

« Rosin 207

" Soda Ash 207

" " " Wholesale Drug Houses 206

Chemical Analysis of Coal 261

" Costs, Bleaching Strawboard — Cost Work 133

Cipher Method — Division 55

Civil and Architectural Engineering — ^Engineering 274 to 277

Claim Against the Railroad— Grain Commission 201

" Recap. — Railroads, Freight Claims 395

" Statistics— Raibroads 392-3-4

Claims, Freight— Raikoad 389 to 396

" Monthly Summary of — Railroads, Freight Claims . . . 392

« Relief— Raikoads 391

Classification Inventory Sheets — ^Railroads, Valuation Work

428 to 430

Classifying Commodity Claims by Causes — Railroads 393

Cleats, Figuring of Boxes — Lumber and Woodworking 158

Clerks' Sales — ^Department Stores 167, 174

Clock and Time Cards— Payroll 120

« « Routine 121

Clothing Manufacturers 177 to 180

" " Accounting 177

Bookkeeping 177

Cashier's Work 177

" " Comptometer Uses 177

Cost 177 to 180

Cutting Ticket 178

Payroll 177

Recap, of Cost Sheet 180

Statistical 177

[463]

C (continued)

PAGE

Clothing Manufacturers, Trimming Cost Ticket 177 to 180

Coaches, Lubrication — Railroads, Superintendent of Motive

Power 414 to 417

Coal Consumed by Engineers, Statement of Tonnage Handled

— Superintendent of Motive Power 420

" Consumed — Pumping Stations 288-9

" Consumption, per Kilowatt Hour, Electrical 216

" Fuel Accounting — ^Railroads, Superintendent of Motive

Power 419 to 423

" Mining 259 to 262

" Percentage of Sizes — Mining 262

" per Engine Mile — Railroads, Superintendent of Motive

Power 423

** " 1000 Ton Miles — Raibroads, Superintendent of

Motive Power 419 to 423

" Pounds Used per Kilowatt Hour — Electrical 216

" Shipment Sheet 259

" Working Up Chemical Analysis of 261

Coats — Clothing Manufacturers 178

Co-digits — Division 47-68-69

Coin and Currency Denominator Shield — Payroll 119

Coke Companies Pavroll — Mining 248-9

Collection Bill — Railroads, Auditor of Disbursements 397

** of Freight Bills, Cashier — Railroads, Local Freight

Work 340

Colunrn Dividors 99, 322, 417

Combination BiU and Card Ledger — Railroads, Local Freight

Work 340

** Comptometer and Typewriter — ^Railroads, Car

Accountant 37&-7

Commission Accounts, Provisions 223

« Brokers, Grain 191 to 199

" Goods, Invoice — Packing Houses 228-9

Commodity Accounts — Railroads, Storekeeper 385

" Claims by Causes — Railroads 393

" Percentage of Tons Carried — Railroad, Auditor of

Freight Accounts 358-9

" Statistics — Railroad, Claims 394

« - « Auditor of Freight

Accounts 354 to 356

" Tonnage and Division and State Earnings —

Railroads, Auditor of Freight Accounts 356

Comparative Labor Report — Department Stores 173

" Performance of Ix)comotives — Railroads, Super-
intendent of Motive Power 422-3

" Statement of Operating Revenues and Expenses

— Electric Railways 444-5

Compiling Interline, Monthly Interline Report — Railroads,

Auditor of Freight Accounts 350 to 363

Complementary Numbers 44-68-69

Compound Interest 84-5-6

" Subtraction 46

" Interest, Figuring on the Comptometer 84-5

PAGE

Compositors* Daily Time Tickets — Printing Houses and

Binderies 307

Comptometer, Bridge — Railroads, Auditor of Freight Accounts 348

" Illustrations of Various Models 454 to 459

" in Bookkeeping 94

" Method of Working Up Division Earnings —

Auditor of Freight Accounts 346

" Sub-Total Method— Bookkeeping 103-4-5

" Sub-Total Trial Balance Sheets — Bookkeeping. 104-5

Sub-Total Irial Balance Sheets— Wholesale

Houses 25

" Swivel Bracket Over a Division Distribution

Sheet — Railroads, Auditor of Freight

Accounts 349

" Twelve-column (Debit and Credit Shield) .... 99

Comptometer Uses — Bakeries 236

" " —Building Contractors 238

" " — Clothing Manufacturers 177

" " —Costs 127

" " — Cott;On Industry 181

" " — Creameries and Dairies 317

" " —Department Stores 164-5

" —Drugs and Chemicals 203

" —Electric Railways 431

" —Electrical 211

" " —Engineering : 271

" " — Grain Brokers and Elevators 191

" " — Live Stock Commission Brokers 219

" " — Lumber and Woodworking 144

" — Mming 244

" —Packing Houses 224

" —Paper Mills 291

" — PayroU HI

« " — Printing Houses and Binderies 299

" " —Textile Manufacturing 185

« —Wholesale Houses 13

" with Coin and Currency Denominator 119

Computing Patrons' Milk Sheets — Creameries and Dairies. .319-20

Concentrating Plant, Daily Report — Mining 263

« Sales Record— ** 265

« « Invoice — « 264

Conductor's Car Report., Passenger — Railroads, Auditor of

Passenger Receipts 362

" Cash Fare Collection Report — Railroads, Auditor

of Passenger Receipts 361

Trip Report— Electric Railways 433 to 435

" Wheel Report — Raihx)ads, Car Accountant 378-9

Consignment Accounts — Packing Houses 225-6

** Invoice — Packing House 225-6

Consolidated Cash Report, Daily — Electric Railways 439

Constants for Various Temperatures of Steam or Hot Water

Heat — Radiation 243

Contract Estimating — Building Contractors 238 to 240

" Mining — Mining 250-1

[464]

o

C (continued)

PAGE

Contractors, Building 238 to 240

Control Sheet, Daily — Bookkeeping 106-7

« « « —Wholesale Houses 19

Converting Decimals of a £ to s and d 89

" Gross and Sand Tons— Coal 259

" £, s and d to Decimals of a £ 88

Cooperage 160 to 163

" Checking up the Cooperage Shipment 161

Average Width of Staves, Sap Wood 160 to 163

Tables 162-3

Copper Mining 252 to 257, 268

Copy Holder, Swivel — Railroads, Car Accountant 376-7

Correct Position for Holding Pen or Pencil While Operating. ... 30

Correction Reports — Railroads, Ix>cal Freight Work 342

Corrections, Desk — Railroads, Local Freight Work 329

Cost and Selling Prices — Printing Houses and Binderies . . . 304-6-6

" Accounting — Creameries and Dairies 321, 324-5

" — Clothing Manufacturers 177 to 180

" by Department* — ^Wholesale Houses 26

of Coal per Kilowatt Hour — Electrical 216

of Hand Composition — Printing Houses and Binderies. 313-4-5
^ Insurance and Taxes — Printing Houses and Binderies . . 313-4
" Machine Composition — Printing Houses and

Binderies 313-4-5

" Locomotive Operation — Railroads, Superintendent of

Motive Power 422-3

" " Repairs — Railroads, Superintendent of

Motive Power 412-3, 424

" Lubrication — Railroads, Superintendent of Motive

Power 414 to 417

" Production Statement — ^Printing Houses and

Binderies 312-3-4-5

" Sales Force — Department Stores 173

per 1000 Miles, Lubrication — Railroads, Superintendent

of Motive Power 414-5

" 1000 Ton Miles, Shop Repairs — Railroads, Superin-
tendent of Motive Power 412-3

** Train Mile, Average — Railroads, Auditor of Dis-
bursements 405

Ton of Rock Stamped — Mining 258

Yard, Determining — Cotton Industry and Textile ... 188

« Sheet— Bakery 237

" Statistics in Printing Houses 304-5-6-10-11-12-13-14-15

** Statistics — Wholesale Houses 27

Costs and Estimating — Lumber 129, 155-6

" —Paper Mill 294-5

Cost Work 127 to 141

" " Analyzing the Scrappage 135

Chemical, Bleaching Straw Board 133

" " Comptometer Uses 127

Department Cost 128

** " Departmental Output for Month 132

** " Determine the Actual and Percent Saving 131

u

[465]

PAGE

Cost Work, Drill-Press Scrap 135

" " Figuring List and Selling Prices 141

" Foundry 134-5

" Job Labor Cost Sheet 136-7

« Labor Cost Sheet 134

" " Manufacturing 134

" " Material Costs 130

" " — Negative Percentage 75

" Payroll and I>abor Cost Tickets 130

" Per Cent of Productive Labor 132

" Prorating 133

" Safe Way of Figuring Costs 140

" Sales Analysis 138-9

" " — W^oodworking 136-7

Cotton Brokers, Account Sales — Cotton Industry 183

" " Comptometer Uses 181

Custom Ginning Ticket 181

" Foreign Cotton Shipments 184

Ginning Plant, At the 181-2

Product Ticket 182

" " Textile Manufacturing 185

Cotton Industry, The 181 to 184

Cotton Industry and Textile, Averaging 188

Comptometer Uses 181

Determining the Cost Per Yard 188

Knitting Mills 190

" « « « Ounces and Drams Reduced to

Decimals of a Pound 189

Payrolls 187

" ****** Perpetual Inventory of Raw

Stock 186

Quarterly Reports 187

Statistical 188

County Taxes — Railroads, Auditor of Disbursements 404

Courses, Surveying 278 to 280

Cover Stock — Printing Houses and Binderies 302

Cow, Daily Milk Yield Per — Creameries and Dairies 326

Creameries and Dairies 317 to 326

" « Balancing Drivers' Daily Reports. . . . 322

Butter Fat Department 319-20

Computing Patrons' Milk Sheets .... 320

Comptometer Uses 317

« Cost Accounting 321-4-5

Daily Record 322

« Daily Milk Yield per Cow 326

" Expense per Pound of Butter Fat. . 321 , 325
Figuring Milk and Cream Mixture ... 323

General Accounting Work 318

Invoicing 321

Monthly Statement 324-5

Milk Purchased on the Basis of Butter

Fat 319-20

« Patrons' Milk Sheets 319-20

Creamery and Dairy Column Dividors 322

C (continued)

PAGE

Creamery Bookkeeper and the Comptometer 317

Cube Root Tables, 1 to 200 63

u 201" 400 64

« " "401" 600 65

" " "601" 800 66

" " 801 " 1000 67

" " with the Comptometer 62

Custom Gmning Ticket — the Cotton Industry 181

Customer's Combination Bill and Card Ledger — Railroads,

Local Freight Work 340

Cutting Ticket — Clothing Manufacturers 178

D

Daily Abstract of Material Requisitions — Railroads, Store-
keeper 385

" Abstracts, Summary of — ^Railroads, Local Freight

Work 332-3

" and Monthly Ticket Reports — Railroads, Auditor of

Passenger Receipts 363

" Basis, Local Reports, Local Freight Work — Railroads. . 327

" Car and Trip Reports— Electric Railways 432-3

" Consolidated Cash Report — Electric Railways 439

" Control Sheet — Bookkeeping 106-7

" Control, Proving the Postings — Wholesale Houses 19

" Fuel Register — ^Railroads, Superintendent of Motive

Power 419

" Man Report — Mining 252

" Milk Yield per Cow— Creameries and Dairies 326

" Received Report — ^Railroads, Auditor of Freight

Accounts 344

" Record — Creameries and Dairies 322

" Records— Paper Mills 293

" Report for Concentrating Plant — Mining 263

" Report of Ohperation — Pumping Stations 285

" Report of Tickets Sold — Railroads, Auditor of Pas-
senger Receipts 360

" Report, or Abstracts of "Forwarded" Way-Bills—

Railroads, Local Freight Work 331

" Report, or Abstracts of "Received" Way-Bills — Rail-
roads, Local Freight Work 333

" Statement of Car Receipts — Electric Railways 437

Dairy and Creamery Column Dividors 322

Dairies and Creameries 317 to 326

" " " Balancing Drivers' Daily Reports. ... 322

" " " Comptometer Uses 317

Computing Patrons' Milk Sheets . . . 319-20

Cost Accounting 321,324-5

Daily Record 322

Daily Milk Yield per Cow 326

Equivalent Lb. Prices of Milk 320

" " " Expense per Pound of Butter Fat.. 32 1,325

Figuring Milk and Cream Mixture... 323

PAGE

Dairies and Creameries, General Accounting Work 318

Invoicing 321

" " " Milk Purchased on the Basis of Butter

Fat 319-20

" " Patrons' Milk Sheets 319-20

" " The Monthlv Statement 324-5

Day Rate to Quarter-Hour — ^Payroll 113

" Rates— Payroll 112

Decimal Equivalents for Fractions of 8 and 9-Hour Days —

PavroU 113

" of a £ Sterling for each s and d — British Money 89

" Table— Lumber 147

Decimals of a Bushel — Grain Brokers and Elevators 194

" " " Foot for Each 3^th of an Inch— Engineering. . . 273

" " " Pound— Drugs and Chemicals 208

Decrease and Increase, Percentage of — Railroads, Auditor of

Disbursements 406

Department Cost— Cost Work 128

" " per Chargeable Hour — Printing Houses

and Binderies 313-4r-5

" Payroll — Printing Houses and Binderies 308-9

" Percentages, Figuring — Department Stores 175

" Sales — Department Stores 167

« " — Wholesale Houses 27

" Stock Record — ^Department Stores 168

" Store Uses, Auditing 165

" Billing and Statement 166

" « a Bookkeeping Department 166

" « « Cashier's Department 165

" a a Purehase Department 165

" Statistical 165

Stores 164 to 175

" Auditing the Sales 166-7

" Bookkeeping 167

" Clerks' Scales 167, 174

" " Comparative Labor Report 173

" " Comptometer Uses 164-5

" Cost of Sales Force 173

" Department Sales 167

" " Department Stock Record 168

" " Figuring Department Percentages 175

" "Marked Down" Stock Record 168

" Marked Profit 168-9

" Method of Handling the Audit 167

" "NetRetaU" 168

" Proof Slips 170

" " Purchase Department 169

" "Purchase Possible " Report 172

" " Salesmen's Analysis Sheet 175

" Statistical Data 173-4-5

" " Weekly Eroense Report 171

" Weekly Labor Report 173

" Merchandise Report 171

" Recap, of Clerks' Sales 174

[466]

D (continued)

PAGE

Department Output for Month — Cost Work 132

Departures, Surveying 278 to 280

Deposit, Making Up the — Wholesale Houses 28

Depreciation — Printing Houses and Binderies ." 313-14

" — Railroads, Auditor of Disbursements 401

Detail Measurements, Adding — Engineering 272

Determining Actual and Per Cent Saving— <>)st Work 131

" Cost per Yard — Cotton Industry and Textile. . . 188

Discount 71 to 74

Chain 72 to 74

" Extending Invoices with Chain Discounts 74

Table Showing the "Net" of Various Chain Dis-
counts 73

" to Find the "Net" of Discount Containing Thirds. 74
Distribution, General Expense — Printing Houses and

Binderies 313-4-5

" of Division Earnings — Railroads, Auditor of

Freight Accounts 34&-7

" Labor Sheet— Payroll 122

" " Loss Based on Mileage — Railroads, Freight

Claims 389-90

" Lumber Sales 153

" " Material Book — Railroads, Superintendent of

Motive Power 425

" "Oil and Waste — Railroads, Superintendent of

Motive Power 416

" " Operating Expenses — Railroads, Auditor of

Disbursements 400

" ** Round House Expense by Services — Rail-
roads, Auditor of Disbursements 399

" Payroll — Printing Houses and Binderies 307-8-9

Dividend — Division 47

Dividing Passenger Rates — Railroads, Auditor of Passenger

Receipts 370-1-2

Division — Operating Instructions 47 to 60, 69

" By Use of the Reciprocal 57 to 60

" Cipher Method, Operating Instructions 55

Co-Digits 47

" Corrections 52

« Dividend 47

" Divisor 47

" Earnings, Distribution of — Railroads, Auditor of

Freight Accounts 346-7

" Earnings — Railroads, Auditor of Passenger Re-
ceipts 368-9

" Expense, Prorating — Railroads, Auditor of Dis-
bursements 398

" Freight Car and Ton Mileage — Railroads, Car

Accountant 380

" I^ng Divisor — Operating Instructions 53-4

" Passengers, One Mile — Railroads, Auditor of Pas-
senger Receipts 368-9

" Pointers 53

PAGE

Division — ^Pointing Off — Ooerating Instructions 52

" of £, s, and d — British Money 90

" Recap., Monthly — Railroads, Superintendent of

Motive Power 421

" " of Oils per Service — Railroads, Superin-
tendent of Motive Power 416-7-8

" Reciprocal — Operating Instructions 57 to 60

" Remainder 49 to 51

" Slip — Railroads, Auditor of Passenger Receipts 370 to 373

" Statement, Interline — Railroads, Auditor of

Freight Accounts 352-3

" Superintendent — Railroads, Auditor of Disburse-
ments 409 to 411

** Superintendent's Office, Payroll Table 116, 410-11

" Superintendent, Payrolls — Railroads 410-11

Divisional Recap, of Fuel, Monthly — Railroads, Superin-
tendent of Motive Power 421

Divisor, Division — Operating Instructions 47

Dockage, Grain 199

Drams Reduced to Decimals of a Pound 208

" Ounces, Pounds, Textile 189

Drill Press Scrap-^Dost Work 135

Drug Houses, Wholesale 205

Dnigs and Chemicals 203 to 210

Alcohol 206

Boiled Linseed Oil 206

Bookkeeping 204

Comptometer Uses 203

" " ** Extensions in Purchase and Out In-
voices 206

P^ormulaWork 209-10

Invoicing 204-5

" " " Ounces and Drams Reduced to Deci-
mals of a Pound 208

Rosin 207

Soda Ash 207

" " " W^holesalc Drug Houses, Invoices 205

Dry and Wet Weight of Pulp— Paper Mills 294-5

E

Earnings, Average Percentage of on Carload Commodities —

Railroads, Auditor of Freight Accounts 358-9

" Comptometer Method of Working Up Distribution

— Auditor of Freight Accounts 346

" Distribution of Division — Railroads, Auditor of

Freight Accounts 346-7

" Estimated — Railroads, Auditor of Freight Accounts 354

" Increase and Decrease, Percentages of — Railroads,

Auditor of Disbursements 406

" Monthly Report of by Lines, Divisions and Com-
panies— Electric Railways 436

" Per Car Mile and Car Hour — Electric Rail-
ways 437, 444r-5-6

[467]

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PAGE

Earnings, per Ton Carried — Railroads, Auditor of Freight

Accounts 358-9

" u « pgj. ^jig — Railroads, Auditor of Freight

Accounts 358-9

" Train — Raibroads, Auditor of Passenger Receipts . . . 364r-5

Efficiency Hauling — Railroads, Car Accountant 378-9

" Transformer, Figuring — Electrical 213

Electric Light Companies, Monthly Summary 214-5-6

Railways 431 to 446

Abstract of Local Way-Bills Received 441

At the Car Barn, Conductors' Reports. ... 431

Average Passengers in Ten Hours 446

Car and Trip Reports 432-3

Car Bam, at the, Conductor's Reports. ... 431

Car Hours 432, 436-7, 444-5-6

Car Miles 432, 436-7, 444-5-6

Car Receipts, Daily Statement of 437

Cash Report, Consolidated, Daily 439

Comparative Statement of Operating Rev-
enue and Expenses 444-5

Comptometer Uses 431

Conductor's Trip Report 433^1-5

Consolidated Cash Report, Daily 439

Daily Car and Trip Reports 432-3

** Consolidated Cash Report 439

" Statement of Car Receipts 437

Earnings, Monthly Report of by Lines,

Divisions and Companies 436

" per Car Mile and Hour . . . 437, 444-5-6

Freight Bills UncoUected 441

" Work 441

General Recap, of Trip Reports 436

Interline and Local Ticket Reports 438-9

Interurban 431-3-4-5-6-8-9, 440-1-2-3-4-5

Line Recap, of Trip Reports 434-5

Local 431-2-7, 446

" and Interline Station Ticket Reports . 438-9
" Way-Bills Received, Abstract of . . . . 441

Maintenance of Way and Structures 443

Making Up the General Recap 435

Miles per Revenue Hour 446

Monthly Report of Passengers, Earnings,
etc., by Lines, Divisions and Companies. 436

Monthly Report of Ticket Sales 438-9

Operating Revenues and Expenses, Com-
parative Statement of 444-5

Passengers, Record of 431

Payroll of Trainmen 440

Payrolls 440

Percentage of Expense to Earnings 446

** " Transfers to Revenue Pas-

songcrs 446

((

u

u

PAGB

Electric Railways, Percents of Total Receipts per Car Mile and

Hour 444-5

" " Recap, of Trip Reports by Lines 434-5

" " Receipts, Car, Daily Statement of 437

" " Record of Passengers 431

« Voucher 442

Register, Voucher 443

" " Report, Conductor's Trip 433-4r-5

" " " Monthly, Passengers, Earnings,

etc., by Lines, Divisions and
Companies 436

" " Reix)rts, Local and Interline, Station Ticket 438-9

Trip, Recap, of by Lines 434-5

" " Revenues and Expenses, Comparative State-
ment of Operating 444-5

" " « per Car Mile and Hour 437,444-5

" " Routes, Daily Statement of Car Receipts

by 437

" " Shop Accounting and Storekeeper 443

" " Statement of Car Receipts, Daily 437

" " Station Ticket Reports, Local and Inter-
line 438-9

Statistics, Traffic 446

" " Storekeeper and Shop Accounting 443

" " Ticket Reports, Local and Interline 438-9

Traffic Statistics 446

Trainmen, Payroll of 440

Trip Report, Conductor's 433-4-5

" " " Recap, by Lines 434r-5

Uncollected Freight BUls 441

" " Voucher Record 442

" " Register 443

" " Way-Bills Received, Abstract of Local 441

Electrical 211 to 218

Billing 213

Electrical, Coal Consumption per Kilowatt Hour 216

" Comptometer Uses 211

" Estimates 212

" Figuring Transformer Efficiency 213

Fuel Record 217

Invoicing 213

" Monthly Summary, Electric Light Companies . . . 214-5-6

" Power Factor Results 218

Some Every-day Work 213

Elevators, Grain 191-2, 198-9

Empty and Loaded Car Miles and Percentages — Railroads,
Car Accountant 378-9

Engine Mileages and Percentages — Railroads, Car Account-
ant 381

" Miles per Ton of Coal — Railroads, Superintendent of

Motive Power 423

" Record, Monthly — Railroads, Superintendent of

Motive Power 419

[468]

E (continued)

PAGE

Engine Records, Repairs — ^Railroads, Superintendent of

Motive Power 412-3, 424

Engines, Pumping 282 to 290

Engineering 271 to 281

" Adding Detail Measurements 272

" Bending Moments 276

" Civil and Architectural 274 to 277

" Comptometer Uses 271

Decimals of a Foot for Each Hth of an Inch 273

" Figuring Stresses 277

Flagging, Strength of 276

*^ Maxmium Bendfing Moment 276

" Mechanical Principles 271

Mining, Flow of Air in Pipe 281

" Moment of Inertia 275

Neutral Axis 274

" Properties of Sections 274-5

Radius of Gvration 275

« Section Modulus 275

" Some Actual Uses of the Comptometer in 271

Strength of Materials 276

Surveying 278 to 280

'^ Tables, for Use with the Comptometer 273

" Ten, Himdred and Thousand Times Inches and

Fractions to Eighths 273

Valuation Work, Raiboads 428 to 430

English Money, Adding £, s, and d 87 to 89

" * Converting Decimals of a £ Sterling to s

andd 89

" * £, s, and d to Decimals of a £ . . 88

Division of £, s, and d 90

Interest 90

" Weights, Measures and Money 87 to 91

Equivalent Pound Prices of Milk at 8.6 Pounds per Gallon 320

Estimate Sheets — Printing Houses and Binderies 300 to 302

Estimated Earnings — ^Railroads, Auditor of Freight Accounts . . 354

Estimates — Electrical 212

Estimating Building Contract 238 to 240

Lumber 129

and Cost Work— Lumber 155-6

Expense Accounts, Shop — ^Railroads, Superintendent of

Motive Power 425

" by Services, Round House, Prorating — Railroads,

Auditor of Disbursements 399

" Distribution of — Printing Houses and Bind eries. . 3 13 to 3 15
" of Operation — Railroads, Auditor of Freight Accounts 357
" per Pound of Butter Fat — Creameries and Dairies. . 321 , 325
" Prorating — Railroads, Auditor of Disburse-
ments 398-9-400

Expenses, Operating, Distribution of — Railroads, Auditor of

Disbursements 400

^ Transportation and Traffic — ^Railroads, Auditor of

Disbursements 406

PAOE

Export Billing, Germany — Packing Houses 235

« HoUand — « « 234

" Italy — " " 233

Extending Invoices with Chain Discounts 74

" the Order — Wholesale Houses 14

F

Factory, Woodworking, Labor Costs 136-7

" Box — Lumber and Woodworking 157-8-9

Fares, Cash, Conductor's Collections Report — Railroads,

Auditor of Passenger Receipts 361

Figuring Department Percentages by the Reciprocal and

Fixed Decimal Method — Department Stores 175

" List and Selling Prices — Cost Work 141

Lumber 145-6

" " Tallies — Woodworking and Cooperage .... 150-1

" Milk and Cream Mixture — Creameries and Dairies. . 323

Pipe Staves 154

** Radiation on the Comptometer 241-2-3

The Red Test— Packing Houses 226

" State Tax— Mining 260

" Stresses — Engineering 277

" Transformer Efficiency — Electrical 213

Fixed Decimal Method 42-3, 80

" " " Figuring Department Percentages —

Department Stores 175

of Lumber Figuring 148-9

"^ « Multiplication 42-3

Flagging, Transverse Strength of — Engineering 276

Flour and Cereal— Billing 200

** Billing and Cereal — Grain and Commission Brokers .... 200

Flow of Air in Pipe 281

Foreign Cotton Shipments — Cotton Industry 184

" Invoice, Twine and Paper, Wholesale 298

" Lumber Standards 152

Formula Work — Drugs and Chemicals 209-10

Forwarded Abstracts, Daily Summary of — Railroads, Freight

Work : 332

" Way-Bills, Daily Report or Abstracts of — Rail-
roads, Local Freight Work 331

Foundry— Cost Work 134r-5

« Piece Payroll 126

Fractional Parts of a Week of 48 Hours — P^roU 115

Fractions of 8 and 9-hour Days, Decimal Equivalents for —

Payroll 113

Freight Accounts, Auditor of — Railroads 344 to 359

" Statistics, Estimated Earnings — Railroads, Auditor

of Freight Accoimts 354 to 359

" Traffic Movement, Average Per Cent of Earnings
on Carload Commodities — ^Railroads, Auditor of

Freight Accounts 358-9

" Train and Car Mileage — Railroads, Car Accountant . . 382
" Trains, Fuel Performance of — ^Railroads, Superintend-
ent of Motive Power 423

[469]

F (continued)

PAGE

Freight Work — ^Electric Railways 441

« « Local— Railroads 327 to 343

" Smelting Plant 267

Fuel Accounting 419- to 423

" and Oil Statistics — RaUrbads, Superintendent of Motive

Power 415, 418 to 423

" Monthly Divisional Recap, of — Railroads, Superintend-
ent of Motive Power 421

" Performance — Railroads, Superintendent of Motive

Power 423

" Record— Electrical 217

" Register, Daily — ^Railroads, Superintendent of Motive

Power 419

" Report— Pumping Stations 288-9

Full Keyboard Method, Addition — Operating Instructions. . . 31

G

Gallons Pumped per Hundred Pounds of Coal — Pumping

Stations 283-4

" Pumped— Pumping Stations 282-3

Gang Work on Net Ton Basis — Mining 246

Gauge, Well— Pumping Station 282-3

General Accounting Work — Creameries and Dairies 318

" Averages and Per Cents of Increase and Decrease —

Railroads, Auditor of Passenger Receipts 374

" Balance Sheet — Railroads, Auditor of Passenger

Receipts 369

" Distribution of Material Book — Railroads, Superin-
tendent of Motive Power 425

" Expense, Distribution, Cost of Production State-
ment— Printing Houses and Binderies 313-4-5

" Ledger — Railroads, Auditor of Disbursements 408

" Overhead, Figuring — Cost Work 140

" Recap, of Trip Reports — ^Electric Railways 436

Ginning Plant — Cotton Industry 181

Grain and Commission, Adding Bushels and Pounds 192

" and Commission Brokers, Interest on Grain Invoices. . . 196-7

" and Commission, Cereal and Flour Billing 200

" and Commission, Proving Received Invoices 194

" and Commission, Reducing Pounds to Bushels 192

" Brokers and Elevators 191 to 201

« « « « Account Sale 195

« « « Bookkeeping 191

« « " « Comptometer Uses 191

Hay 193

« « ** " Reducing Pounds to Bushels. .. . 192

** Invoice 196-7

" " Stock Exchange Transactions 198

" Decimal Table — Grain Brokers and Elevators 194

« Dockage 199

" Elevators 191-2, 198-9

" Shipments, Claim Against the Railroad 201

[470]

H

PAGE

Hand Composition — Printing Houses and Binderies 313-4-6

Handling the Payroll Card— Payroll 117-8

Hardwood Lumber, Decimals of a Foot for each ^th of an Inch . . 147

Harrisburg, Pa., Pumping Station Record 286-7

Hauling Efficiency — Railroads, Car Accountant 378-9

Hay — ^Grain Brokers and Elevators 193

Head in Feet, Figuring — Pumping Stations '. . .283-284

Heat, Tables Showing Loss of per Square Foot — Radiation 241-2

Hoisting Record, Monthly — ^Mining 253

Holding Registered Amount — Multiplication 41

Hoops, Heads, Staves — Cooperage 160-1

Hours and Minutes, Adding of— -Operating Instructions 32

Hour Ba^is with One Minute Minimiun — Payroll 114

« Rates— Payroll 120

House Sheets, Posting from — Wholesale Houses 18

" Sheet— W^holesale House 17

Hundredweights, Quarters and Pounds, Adding of — British

Weights, Measures and Money 91

Hydraulic Pumping — Pumping Stations 282 to 290

I

Inbound Way-BiUs, Revising of — Railroads, Local Freight

Work 338-9

Increase and Decrease, Per Cents and General Averages —

Railroads, Auditor of Passenger Re-
ceipts 374

" " " Percentages of — ^Railroads, Auditor of

Disbursements 406

Individual Job Record — Printing Houses and Binderies. . . .304-5-6

« Way-Bills— Railroads, Local Freight Work ....... 338

Insurance and Taxes, Cost of — Printing Houses and Binderies. 313-4

" Interest 79

Inter- and Intra-State Data — Railroads, Auditor of Disburse-
ments 403

Interchangeable Mileage Reports — Railroads, Auditor of

Freight Receipts 366

Interest, Anticipating Payment of Bills 77

" at 6% for Varying Periods 77

British Money 90

« by the Fixed Decimal Method 80

" Building and Loan 81-2

" Calculating Annuity Capital 86

" Compound 84-5-6

" Insurance 79

" on Department Investment — Printing Houses and

Binderies 313-4

" on Grain Invoice 196-7

« Sl.OO for One Day at 1% to 12J^% (360 Day

Year) 76

" $1.00 for One Day at 1% to 12J^% (365 Day

Year) 78

« $1.00 for One Month (30 Days) at H% to 12%. . 81
" " Savings Accounts 83

I (continued)

PAGE

Interest Problem Based on 365 Day Year 79

** Real Estate, Building and Loan 82

" Table, Interest on $1.00 for One Day at the Several

Rates (365 Day Year) 79

Tables 76-8-9-81-4

Interline and Local Station Ticket Reports — Electric Rail-
ways 438-9

" Basis of Divisions^ — Railroads, Auditor of Freight

Accounts 352-3

" Report, Compiling Interhne — Railroads, Auditor of

Freight Accounts 350-1-2-3

" Ticket Sales — Railroads, Auditor of Passenger Re-
ceipts 367

Interstate Commerce Statistics — Railroads, Auditor of

Freight Accounts 355, 402-3

Intenirban Railways 431-3-4r-5-6-8-9, 440-1-2-3-^5

Intra- and Interstate Data — Railroads, Auditor of Disburse-
ments 403

Inventory 108-9-10

" of Material Used, Stock Card — Railroads, Store-
keeper 386

" Perpetual, of Raw Stock — Textile Manufacturing. 186

** Physical— Raiboads, Valuation Work 428 to 430

Sheets 108-9

" Stock Ledger — Railroads, Storekeeper 386

" Stock Shortage Revealed 110

Inventories — Paper Mill 297

" Physical — Railroads, Storekeeper 386

Invoice, Concentrating Plant 264

" Department — Cotton Industry and Textile 186

" Foreign — Wholesale Paper and Twine 298

Grain Brokers 196-7

of Commission Goods — Packing Houses 228-9

Purchase, Data — Railroads, Storekeeper 383

Wholesale Houses 15

Invoices — Live Stock Commission Brokers 222

Master Car Builders' — Railroads, Auditor of Dis-
bursements 407

Paper Mill 292

Purchase — Bookkeeping 96

Invoicing — Creameries and Dairies 321

" — Drugs and Chemicals 204-5

—Electrical 213

« —Packing House 225-6-7-8-9-30-3-4-5

Job Labor Cost Sheet— Cost Work 136-7

Joint Bills — ^Railroads, Division Superintendent 409

u

u

a

u

u

Killing Report, Mutton Cost Figurin
Knitting Mills, Material and Labor '

; — Packing Houses 232

Its 190

[471]

L

PAGE

Labor Cost 128 to 137

" Costs— Knitting Mills 190

" Cost Sheets, Manufacturing Cost 134

** Distribution Sheet, at the "Time Statistics'* Desk —

Payroll : 122

" Cost Tickets 130

" Report — Department Stores 173

Lead— Mining 263 to 267

Latitude, Surveying 278 to 280

Ledger Accounts, Balancing — Wholesale Houses 20

Control— Bookkeeping 19-106^7

** Expense Accounts — ^Railroads, Division Superin-
tendent 409

" Work— Bookkeeping 97 to 107

Ledgers, General — Railroads, Auditor of Disbursements 408

Ledger Work, Balancing Ledger Accounts — Bookkeeping 98

" " Proving Daily Postings by Comptometer

Method — Bookkeeping 97

Light, Expense for — Printing Houses and Binderies 312-3

Line Recap, of Trip Reports — Electric Railwa3rs 434-5

Linseed Oil, Boiled — Drugs and Chemicals 206

List and Selling Prices, Figuring — Cost Work 141

" Method, Trial Balance— Bookkeeping 102

Live Stock Commission Brokers 219 to 223

" Stock Commission Brokers, Account Sales 222

" " " " Comptometer Uses 219

Prorating Freight Charges . . 221

Routine 219

Brokers, Scale Tickets 220

Invoice 222

Loaded and Empty Car Miles and Percentages — Railroads,

Car Accountant 378-9

Local and Interline Station Ticket Reports — Electric Rail-
ways 438-9

" Auditing— Railroads, Local Freight Work 338-9

" Electric Railway 431-2-7, 446

" Freight Accounts, Monthly Summary of — Railroads . . . 337

« Offices— Raiht)ads 328-9

Local Freight Work — Raikoads 327 to 343

" Reports Correction — Raih-oads, Local Freij^t Work . . . 342
" " Daily Basis; Monthly Basis — Railroads, Local

Freight Work 327

" Revision, Way-Billing— Raihx)ads 330

" Ticket Office — Railroads, Auditor of Passenger Receipts 360

" Way-BiUs Received, Abstract of — Electric ^ilways 441

Locomotive and Car Periformance, Oil — Railroads, Superin-
tendent of Motive Power 414 to 417

" Performance, Comparative Performance of — Rail-
roads, Superintendent of Motive Power 422-3

" Record, Monthly — ^Railroads, Superintendent of

Motive Power 419

" " — Railroads, Superintendent of Motive

Power 412-3, 424

L (continued)

PAGE

Log Sheet— Pumping Station 282-3-4

Long Divisor 63-4

Lobs of Heat per Square Foot for Varying Degrees of Temper-
ature— Radiation 241-2

Lubrication, Car and Engine — Railroads, Superintendent of

Motive Power 414 to 418

Lumber and Woodworking 144 to 163

" " " Checking up the Cooperage Ship-
ment 161

" Comptometer Uses 144

Billing 152

" Costs and Estimating 129, 155-6

" Distribution of Sales 153

Figuring 145-6

by the Fixed Decimal Method 148-9

" and Woodworking, Box Factories 157-8-9

" " Cooperage, Staves 160 to 163

« Tables 162-3

Figuring Lumber Tallies 150-1

Decimals of a Foot for each 3^th

of an Inch 147

Lumber Billing 152

'* " Paper Box Factory Problem 159

Veneer 151

Hardwood 147

" Pipe Staves, Figuring of 154

Standards 152

Tallies : 150-1

Table of Board Feet 146

M

Machine Composition, Daily Time Tickets — Printing Houses

and Binderies 307

" " — Printing Houses and Binderies 313-4

Maintenance of Way and Structures — Electric Railways 443

Making Out the Monthly Statements — Wholesale Houses. ... 22

" Up the Deposit — Wholesale Houses 28

" " General Recap.— Electric Railways 435-6

" " Payroll— Printing Houses and Binderies 308-9

Man Report, Daily — Mining 262

Manifests, Car— Mining 266-7

Manifold Copies of Order — Wholesale Houses 13

Manufacturers of Clothing 177 to 180

** Marked-Down" Stock Record — Department Stores 168

Marked Profit — Department Stores 168-9

Master Car Builders' Invoices — Railroads, Auditor of Dis-
bursements 407

Material and Labor Costs — Knitting Mills 190

« —Paper Mills 296

" Book, Distribution — Railroads, Superintendent of

Motive Power 425

Costs 130

u

u

PAGE

Material Received, on Hand and Consumed — ^Railroads,

Storekeeper 387

" Requisitions, Daily Abstract of — Railroads, Store-
keeper 385

Material Stock Card, Inventory of — Railroads, Storekeeper. . 386

Maximum Bending Moments — Engineering 276

Measurements, Detail, Adding 272

Mechanical Engineers, Comptometer I'ses by — ^Engineering. . 271

" Principles— Engineering 271

Merchandise Report, W^eekly — Department Stores 171

Method of Handling the Audit — Department Stores 167

Middle Distance, Surveying — Engineering 278 to 280

Mileage and Cost of Repairs for Locomotives in each Service —

Railroads, Superintendent of Motive Power 424

" Basis, Prorating Claims — Railroads, Freight Claims . 389-90
" Reports, Interchangeable — Railroads, Auditor of

Passenger Receipts 366

Miles of Car and Contents, Ton — ^Railroads, Car Accountant . . 378-9
per Pint of Oil — Railroads, Superintendent of Motive

Power 414-6

" Revenue Hour — ^Electric Railways 446

Milk and Cream Mixture, Figuring the — Creameries and

Dairies 323

" Purchased on the Basis of Butter Fat 319-20

Mill Run Cost Sheet— Paper Mills 294-5

" Supply Invoices — Paper Mills 291

Mine Payroll 247

« Shipment Sheet— Coal 259

Mineral Report, Monthly Rock and — Mining 254-5

Minimum (Jarload Billing — Railroads, Local Freight Work . . . 329

Mining 244 to 268

« Car Manifests 266-7

" Chemical Analysis of Coal, Working Up 261

" Comptometer Uses 244

Coke Company's Payroll 248^9

" Concentrating Plant Invoice 264

" « Sales Record 265

" Converting Gross and Sand Tons 259

Contract 250-1

Copper Mining 252-3-4^5-6-7, 268

Cost per Ton of Rock Stamped 258

Daily Man Report 252

" Report, Concentrating Plant 263

Engineermg 281

Figuring Contract Work 260-1

" State Tax on Coal 260

Gang Work on Net Ton Basis 246

Lead 263 to 267

Monthly Hoisting Record 253

Payroll Work 246-7-8-9

Percentage of Coal Sizes 262

Pumping Account 246

Report to Mining Captains 256-7-8

tt

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[472]

7

M (continued)

PAGE

Mining Sales Record, Concentrating Plant 265

Smelting Plants 266-7

" Statement of Results — Copper Mining 268

Supply Sheets 246

** Rock and Mineral Report 254-5

" Zinc 263 to 267

Miscellaneous Averages — Railroads, Auditor of Disburse-
ments 405

Mixed Commodity Reauisition — ^Railroads, Storekeeper 385

Mixture, Figuring Milx and Cream — Creameries and Dairies . 323

Moments of Inertia — ^Engineering 275

Money. British, Adding £, s and d 87

" " Converting Decimals of a £ to s. and d 89

« £sandd 88

" " Division of £ s and d 90

Monthly Basis, Monthly Abstract Sheets — Raiht)ads, Local

Freight Work 336-7

" " Local Reports — ^Railroads, Local Freight

Work 327

" Divisional Recap., Fuel — Railroads, Superintendent

of Motive Power 421

" Engine Record — Railroads, Superintendent of

Motive Power 419

" Fuel Report— Pumping Stations 288-9

" Hoisting Record — Mining 253

" Recap. — Railroads, Car Accountant 382

" Record of Department Chargeable and Non-Charge-
able Hours — Printing Houses and Binderies 310

" Record of Press Work — Printing Houses and

Binderies 311

" Records — Printing Houses and Binderies 310-11

" Report of Ticket Sales— Electric Railways 438-9

« u « Passengers, Earnings, etc., by Lines, Divi-
sions and Companies — ^Electric Rail-
ways 436

" Rock and Mineral Report — Mining 254-5

" Statement — Creameries and Dairies 324r-325

" " of Tonnage Handled and Coal Con-
sumed oy Engineers — Railroads, Su-
perintendent of Motive Power 420

" " Typewriting of — Wholesale Houses 22

" Stock Card Inventory of Material Used — Railroads,

Storekeeper 386

" Summary, Electric Light Companies 214-5-6

" " of Claims— Railroads, Freight Claims 392

" " of Local Freight Accounts — ^Railroads,

Local Freight Work 337

Movement of Cars — Railroads, Car Accoimtant 375-6-7

Multiplication, Operating Instructions 36 to 43

** Fixed Decimal — Operating Instructions 42-3

" Key Stroke Exercise — Operating Instructions 36
" Operating Instructions, Splitting the Multi-
plier 38

[473]

PAGE

Multiplication, Operating Instructions, Three Finger Multi-
pliers 37-8

" Operating Instructions, Two Finger Multi-
pliers 37

" Three Finger Multipliers — Operating Instruc-
tions 37-8

" Two Finger Multipliers — Operating Instruc-
tions 37

Multiplying from Left of Keyboard 39

« Three Factors 39 to 41

" « « Holding Registered Amount 41

Municipal Pumping Stations 282 to 290

Mutton Cost Figuring, Killing Report — Packing Houses 232

N

Negative Method of Proving Multiplication 43

* Percentage 75

" Subtraction 46

Net Cost per Chargeable Hour — Printing Houses and

Binderies 313-4-5

" Discount — Operating Instructions 73-4

« "Retail"— Department Stores 168

Neutral Axis — Civil Engineering 274

Non-Union Mines, Where Price is per Gross Ton 246

o

Obtaining Interest at 6% for Sixty Days 77

Oil and Waste Distribution — Railroads, Superintendent of

Motive Power 416-7

Oil, Linseed — Drugs and Chemicals 206

Oiling Cost, Car and Engine — ^Railroads, Superintendent of

Motive Power 414 to 417

Operating Expenses to Revenue, Ratio of — Railroads, Auditor

of Disbursements 402

Operating Expense Statistics — ^Railroads, Auditor of Disburse-
ments 402-3

Operating Expenses — Railroads, Distribution of, Auditor of

Disbursements 400

Operating Revenue and Expenses, Comparative Statement

of — Electric Railways 444-5

Operating Instructions 31 to 91

Active Dividend 47

" " Addition, Adding Hours and Minutes 32

'^ ** Addition of Yardages; Adding 32nds

and 64ths 33

Addition, The Full Keyboard Method . 31
Addition, Touch Method, Using Two

Fingers 34

Appendix to 68-9

Changing Quotient 47

" " Cipher Method, Division 55

Co-Digits 47

" " Compound Subtraction 46

I

O (continued)

PAGE

Operating Instructions, Correct Position for Holding the Pen

or Pencil 30

" « Cube Root 62 to 67

« " Discount 71 to 74

Dividend 47

« " Division 47 to60,69

" " Division by Use of the Reciprocal .. 57 to 60

" " Division (Correction 52

" " Division Pointers 63

Division, Pointing Off 52

Divisor 47

" " Fixed Decimal Multiplication 4^-3

" " Long Divisor 53-4

« " Multiplication 36 to 43

Multiplier, Accumulating and Prov-
ing of Same 36 to 43

* " Multiplication, Multiplying Three

Factors 39 to 41

" " Multiplication. Multiplying from Left

of Keyboard 39

" * Multiplication, Proving Multiplica-
tion by Negative Method 43

** " Multiplication, Two Finger Multi-
pliers 37

* ** Multiplication, Three Finger Multi-

pliers 37-38

" « Multiplying Three Factors 39-40-1

" " Negative Percentage 75

" " Negative Subtraction 45

" " Pointing Off when Multiplying from

Left of Keyboard 39

" " Proving Division 52

** " Proving Multiplication by Negative

Method 43

* ** Reciprocals 57 to 60

" " Remainder 49

« * Splitting the Multiplier 38

" " Square Root 61

« « Subtraction 44 to 46, 68-9

« Touch Method, Addition, Using Three

Fingers 35

" " Uses for Reciprocal, Profit and Loss. . 58

Usmg Two Fingers, Addition 34

" " Using Three FiuKers, Addition 35

Operation, Tonnage and Expense of — Railroads, Auditor of

Freight Accounts 357

Order, Extending — Wholesale Houses 14

Order, Original — ^Wholesale Houses 13

Ounces and Drams Reduced to Decimals of a Pound — Drugs

and Chemicals 208

Ounces, Drams, Poimds — ^Textile 189

Outgoing Bills— Paper Mills 292

Overtime — ^Payroll 112

[474]

P

PAGE

Packing Houses 224 to 235

" " Account Sales, Poultry 227

" " Branch House Sales Invoice 230

" « Car Route Statement 231

" " Comptometer Uses 224

" " Consignment Accounts 225-6

a u u Invoices 225-6

Export Billing, Germany . . '. '..'..'..'.. 235

« Holland 234

u u a u Italy 233

FiguringtheRedTest.'!! !!!!!! !!!!!!!!!!! 226

" " Invoice of Commission Goods 228-9

« " KillingReport and Mutton Cost Figuring... 232

" " Produce Accounting 227

Pants — Clothing Manufacturers 178

Paper and Twine, Wholesale, Foreign Invoice — Paper Mills. . 298

Paper Box Factory Problem 159

Paper Mills 291 to 297

" " Comptometer Uses 291

" Costs 294-5

« " Daily Records 293

« Dry and Wet Weight of Pulp 294-5

" " Inventories 297

" " Material and Labor Costs 296

« Outgoing Bills 292

" " Purchase Invoice 291

" Statistical Work 295-6

" " Standard Sizes and Equivalent Weights of 303

" " Stock—Printing Houses and Binderies 300-1-2

Passenger, Auditing — Railroads, Auditor of Passenger Re-
ceipts 360 to 374

" Car Miles — Railroads, Auditor of Passenger Re-
ceipts 362

" Conductor's Car Report — Railroads, Auditor of

Passenger Receipts 362

*^ Engine Miles, Distribution of Round-House Ex-
pense— ^Railroads, Auditor of Disbursements 399

" Rates, Prorating or Dividing — ^Railroads, Auditor

of Passenger Receipts 370 to 373

" Receipts, Auditor of — Railroads 360 to 374

** Statistics — ^Railroads, Auditor of Passenger Re-
ceipts 368-9

" Traffic, General Averages — ^Railroads, Auditor of

Passenger Receipts 374

Passengers, Carried One Mile and Division Earnings — ^Rail-
roads, Auditor of Passenger Receipts 368-9

" Monthly Report of, by Lines, Divisions and Com-
panies— Electric Railways 436

" Record of — Electric Railways 431

Patrons' Milk Sheets — Creameries and Dairies 319-20

Paying by the Week on a 48-Hour Basis 115

Payroll Ill to 126

P (continued)

PAGE

Payroll Analysis — Railroads, Auditor of Disbursements 397

" and Labor Cost Tickets 130

« —Bakeries 236

" — Building Contractors 238

« Card, HandHng— PayroU 117-^

" Clock and Time Card Routine 120-1

" — Clothing Manufacturers 177

" Coke Companies — Mining 248-9

" Comptometer Uses Ill

" Comptometer with Coin and Currency Denominator. 119
" Cost per Chargeable Hour — Printing Houses and

Binderies 313-4-5

Cotton Industry and Textile 187

" Day Rate to Quarter-Hour 113

" Day Rates 112-3

" Decimal Equivalents for Fractions of 8 and 9-Hour

Days , 113

" Distribution — Printing Houses and Binderies 312-3

" Division Superintendents 116, 410-11

" —Electric Railways 440

" Fractional Parts of a Week of 48 Hours 115

« Handling the Payroll Card 117-8

" Hour Basis with One-Minute Minimum 114

Hour Rates 120

" In Union and Non-Union Mines 246

" Labor Distribution Sheet 122

" of Trainmen — Electric Railways 440

" on Tonnage Basis, Freight Handlers — ^Railroads,

Local Freight Work 343

Overtime 112

" Paying by the Week on 48-Hour Basis 115

" Piece Work Payroll — Woodworking 123

" Premium Payroll 124-5

" — Printing Houses and Binderies 308-9

" —Pumping Stations 290

" Sheet, Shops — Railroads, Superintendent of Motive

Power 427

" Shops, Check Roll — ^Railroads, Superintendent of

Motive Power 426-7

" Six-Minute Minimum 114

" Table for Railroad Division Superintendents'

Offices 116, 410-11

Time Statistics Desk 122

" Two Methods of Working Up a Foundry Piece Pay-
roll 126

Payrolls— Mining 246 to 249

" Verifying — Railroads, Auditor of Disbursements . . . 397

Pencil, Correct Position for Holding while Operating 30

Per Cent of Productive Labor — Cost Work 132

Percents, for Basis of Prorating Expense — Railroads, Auditor

of Disbursements 399

" of Increase and Decrease, General Averages — Rail-
roads, Auditor of Passenger Receipts 374

[475]

PAGE

Percents of Increased Earnings — ^Railroads, Auditor of Dis-
bursements 406

" of Total Receipts — ^Electric Railways 444"5

Percentage Basis, Dividing Passenger Kates — ^Railroads,

Auditor of Passenger Receipts 370 to 373

" Basis, Prorating Claims— Railroads 389-90

Negative— Cost Work 75

^ of Engine Mileage — ^Railroads, Car Accountant. . 381

" of Expense to Earnings — ^Electric Railways 444-6-6

" of Productive Time — Printing Houses and Bind-
eries 313-4-6

of Sales, Working Up— Bakeries 236

of Sizes— Coal Mining 262

" of Transfers to Revenue Passengers — ^Electric

Railways 446

Percentages, Department Stores, Figuring by Reciprocal

Method 176

* of Increase and Decrease — ^Railroads, Auditor of

Disbursements 406

Per Diem, Adding of — Railroads, Car Accountant 376-7

« * Bills, Car Records — ^Railroads, Car Accountant.. 376-6-7
" " Reports, Car Records — ^Railroads, Car Account-
ant 376 to 377

Performance, Car and Locomotive, Oil — Railroads, Super-
intendent of Motive Power 416

" Fuel — Railroads, Superintendent of Motive

Power 423

" of Locomotives, Comparative — Railroads,

Superintendent of Motive Power 422-3

Perpetual Inventory of Raw Stock — Cotton Industry and

Textile 186

Physical Inventories — ^Railroads, Storekeeper 386

« Inventory— Raihx)ads, Valuation Work 428-9-30

Piece, Way-Billing — ^Railroads, Local Freight Work 329

" Work in the Shops — Railroads, Superintendent of

Motive Power 426

« Work Payroll, Foundry 126

« « « —Woodworking 123

" Worker's Daily Time Report, Shops — Railroads,

Superintendent of Motive Power 426

Pipe Staves, Figuring — Cooperage 164

Pointing Off, Discount Work 72

« —Division 62

** " When Multiplying from Left of Keyboard 39

Posting from the House Sheets — ^Wholesale Houses 18

Potential, Ton- Miles — Railroads, Car Accountant 378-9

Poultry, Account Sales — Packing Houses 227

Pound, Prices of Milk, Equivalent, at 8.6 Pounds per Gallon —

Creameries and Dairies 320

Pounds of Coal Used per Kilowatt Hour Generated —

Electrical 216

Pounds, Ounces and Drams, Silk — ^Textile Mfg. and Silk 189

Pounds, Sterling — British Weights, Measures and Money. .87 to 91
Power, Cost of — Printing Houses and Binderies 313-4

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PAGE

Power Factor Results — Electrical 218

Premium— Payroll 124-6-131

Press Work, Monthly Record of — Printing Houses and

Binderies 311

Pressroom Daily Time Tickets — Printing Houses and Binderies 307

Prices, List and Selling 141

Print and Wrapping Paper — Paper Mills 292

Printing, CJost and Selling Price 304-5

Printing Houses, CJost Statistics in 304-5-6, 310 to 315

Individual Job Record 304r-5-6

" and Binderies 299 to 315

Average Cost per Chargeable

Hour 308-9

" Net Cost per Charge-
able Hour. .. .313-14-15
Balancing the Department

Payroll Sheet 308-9

Bindery Time Ticket 307

Chargeable and Non-Charge-
able Hours 308-9-10-1 1-13-14-15
Compositor's Time Ticket . . . 307

Comptometer Uses 299

Cost of Hand Composition . 313-4-5
" ** Insurance and Taxes . . 313-4
** " Machine Composition. 3 13-4

« « Power 313-4

« « Production 312 to 315

Cover Stock 302

Department Cost per Charge-
able Hour 313-4-5

Department Payroll 308-9

Depreciation 313-4

Distribution of General Ex-
pense 313-4-5

Estimate on Book 300-1-2

« Sheets 300-1-2

Insurance and Taxes 313-4

Interest on Department In-
vestment 313-4

Light 312-3

Machine Composition Daily

Time Ticket 307

Making up the Payrolls 308-9

Monthly Record of Charge-
able and Non-Chargeable

Hours 310

Monthly Record of Press

Work 311

Monthhr Records 310-1

Net Cost per Chargeable

Hour 313-4-5

Paper Stock 300-1-2-3

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PAGE

Printing Houses and Binderies, Payroll Cost per Chargeable

Hour 313-4^6

** a « a Percentage of Productive

Time 313-4^^

« « « « Power, Cost of 313-4

« « a a p,.ggg ^jQQjji Daily Time

Ticket 307

« « « « Rent and Heat 312-3

" « " Standard of Paper, Sizes and

Equivalent Wei^ts 303

" " « Time Tickets 307

" " « Total Cost of Departments. 3 13-4-5

Problem, Based on 365-day Year 79

Produce Accounting, Comptometer Uses 223

" " Packing Houses 227

Product Ticket— Cotton Industry 182

Production, Cost of in Printing Houses and Binderies. . .312 to 315

Productive Labor, Per Cent of— Cost Work 132, 140

Profit and Loss, Some Uses for Reciprocals 58

Proof Slips — Department Stores 170

Properties of Sections — En^eering 274-5

Proportion Each Road— Raihx)ads, Auditor of Passenger

Receipts 373

Prorating by Percentages — ^Railroads, Local Freight Work. . . 338

« Claims— Rafiroads 389-90

** Continuous, Without Clearing the Machine, Costs . • 133

Cost Work 133

" Expense — Railroads, Auditor of Disbur8ement8.398-9, 400
" Freight Charges — Live Stock Commission Brokers . 221
" Interline — ^ Railroads, Auditor of Freight

Accounts 350 to 353

" on Through Rate— Raiht)ads, Local Freight Work. 338
" or Dividing Passenger Rates — Railroads, Auditor

of Passenger Receipts 370 to 373

Prorations, Proving Freight Revenue — Railroads, Auditor of

Freight Accounts 363

Proving Daily Postings — Bookkeeping 19, 97-8-9

" Division 62

" Invoices through the House Sheets — Wholesale

Houses 16

" Multiplication by Negative Method 43

" Prorations, Interline Freight Revenue — Railroads,

Auditor of Freight Accounts 353

" the Postings — ^^^holesale Houses 19

" Received Invoices — Grain Brokers and Elevators — 194

" Scale Tickets — Live Stock Commission Brokers 220

Provision Brokers, Commission Accounts 223

Pulp, Beater Room Records — Paper Mills 293

" Dry Weight and Wet Weight— Paper MiUs 294-5

Pumping Account — Mining 245

Pumping Record, Pumping Station, Harrisburg, Pa 286-7

" Station, Average Water Pressure 282-3

WeU Gauge 282-3

Coal Consumed 288-9

1476]

P (continued)

PAGE

Pumping Station Log Sheet 282-3-4

^ " Monthly Fuel Report 288-9

Payroll 290

" " Summary of Daily Reports 285

Total Gallons Pumped 282-3

" Work 282 to 290

« « a Comptometer Uses 282

** Stations, Daily Report of Operation 285

** ' GaUons Pumped per Hundred Pounds of

Ck)al 283-4

Head in Feet 283-4

Salaries 290

Purchase and Out Invoices — Drugs and Chemicals 206

" Department — Department Store Uses 165 to 169

" Invoice Data — Railroads, Storekeeper 383

" « —Bookkeeping 96

" Invoices — Paper MiBs 291

" Possible Report — Department Stores 172

Q

Quarterly Reports — Cotton Industry and Textile 187

Quarters, Adding of Tons. Cwts., Quarters and Pounds, British

Weights, Measures ana Money 91

Quotient Operating Instructions — Division 47

R

Radiation, Constants for Various Temperatures of Steam or

Hot Water Heat 243

" Tables Showing Loss of Heat per Square Foot 241-2

Radius of Gyration — Engineering 275

Raibx)ads 327 to 446

" Abstracts of Distribution Statement — Freight

Claims 395

« "Forwarded" Way-Bills — Local

Freight Work 331

« "Received" Way-Bills— Local Freight

Work . . 333

« Summary of, Daily— Local Freight Work 332
" Accounting, Fuel — Superintendent of Motive

Power 419 to 423

" " Shop — Superintendent of Motive

Power 426^-6-7

" Adding the Per Diem — Car Accountant 376-7

" « « Tickets — Auditor of Passenger Receipts 364

" a « Train Mileage Cards — Car Accountant 381

" Arbitrary — Auditor of Passenger Receipts 370 to 373

" —Auditor of Disbursements 397 to 408

« — « « Freight Accounts 344 to 359

Auditing, Local— Local Freight Work 338-9

" — Auditor of Passenger Receipts 360 to 374

" Authorized Percentage Basis — Auditor of Pas-
senger Receipts 370 to 373

" Average Cash Collections per Trip — ^Auditor of

Passenger Receipts 365

[477]

PAGE

Railroads, Average Cost per Train Mile — ^Auditor of Disburse-
ments 406

« « « « Estunated Loaded Car MQe—

Auditor of Disbursements 405

« " " « Hundred Net Ton Miles— Audi-
tor of Disbursements 405

" " Distance Hauled — ^Auditor of Freight

Accounts 358-9

" " Earning per Trip — Auditor of Passenger

Receipts 366

* ** Locomotive Miles, Passenger Service —

Superintendent of Motive Power 416

" " Numoer of Loaded Cars per Train Mile —

Auditor of Disbursements 405

" " Percentage of Earning Carload Com-

modities— Auditor of Freight Accounts . 358-9

" " Pounds of Coal per Thousand Ton Miles —

Superintendent of Motive Power. . .419 to 423

" " Pounds of Coal per Ton Mile— Superin-
tendent of Motive Power 419 to 423

" " Speed— Car Accountant 378-9

Ton Miles and Train Miles, Coal Con-
sumed — Superintendent of Motive
Power 421-2-3

" " Train Weight— Superintendent of Motive

Power 423

" " Weight in Tons per Car — ^Auditor of

Freight Accounts 358-9

" Averages, General, Passenger Traffic — ^Auditor of

Passenger Receipts 374

" " Miscellaneous — ^Auditor of Disburse-
ments 406

" " per Trip, Passenger and Train Revenue —

Auditor of Passenger Receipts 366

" Balance Sheet, General — ^Auditor of Passenger Re-
ceipts 369

" Station— Local Freight Work 341

" " " Storekeeper's— Storekeeper 387

" Basis of Division — ^Auditor of Freight Accounts 362-3

a a u u — Auditor of Passenger Re-
ceipts 370 to 373

" Bills, Collection — ^Auditor of Disbursements 409

" " Joint — Division Superintendent 409

Blanket Way-Bills— Local Freight Work 338

" Bridges, Inventory of — Valuation Work 430

-Car Accountant 375 to 382

" " Builders' Invoices — ^Auditor of Disbursements. 407

" " Lubrication — Superintendent of Motive

Power 414 to 417

" " Mileage, Freight — Car Accountant 381

" " Performance, Car and Locomotive — Superin-
tendent of Motive Power 414 to 418

" " Records per Diem Billsr— Car Accountant. . .375-6-7

R (continued)

PAGE

Railroads, Car Report, Passenger Conductor's — ^Auditor of

Passenger Receipts 362

" " Service — Car Accountant 375-6-7

" Card System, Freight Car Miles — Car Accountant . . 381
" Carload Commodities — Auditor of Freight

Accounts 355-6-8-9

« Cards, Stock— Storekeeper 384-6

" Cars, Kepairs to — ^Auditor of Disbursements 407

" Caah ana Ticket Collections — ^Auditor of Passen-
ger Receipts 365

" " Fare Collections Report, Conductor's — Audi-
tor of Passenger Receipts 361

" Cashier's Record of Freight Bills Collected — Local

Freight Work 340

" Cause Statistics — Freight Claims 394

" Causes, Classifying Commodity Claims by — Freight

Claims 393

" Changes in Rates, Refunds on — Freight Claims 396

" Check Roll, Shop— Superintendent of Motive

Power 426-7

" Claim Against — Grain and Conmiission 201

" Claim Recap. — Freight Claims 395

« Statistics— Freight Claims 392-3^

« Claims, Freight 389 to 396

« « Monthly Summary of— Freight Claims 392

« Relief— Freight Claims 391

" Classification Inventory Sheets — Valuation

Work 428 to 430

" Classifying Commodity Claims by Causes — ^Freight

Claims 393

" Coach Lubrication— Superintendent of Motive

Power 414 to 417

" Coal, Fuel Accounting — Superintendent of Motive

Power 419 to 423

** " per Engine Mile — Superintendent of Motive

Power 423

" « « Thousand Ton Miles — Superintendent of

Motive Power 419 to 423

" Collection Bills — ^Auditor of Disbursements 397

of Freight Bills, Cashier's — Local

Freight Work 340

" Combination Bill and Card Ledger — Local Freight

Work 340

" "of Comptometer and Typewriter —

Car Accountant 376-7

" Commodity Claims by Causes, Classifying — Freight

Claims 393

Claims— Freight Claims 394

" " Percentage of Tons Carried — Auditor

of Freight Accounts 358-9

" " Requisitions — Storekeeper 385

" " Statistics — ^Auditor of Freight

Accounts 354-5-6

[478J

PAGE

Railroads, Commodity Tonnage and Division and State Earn-
ings— Auditor of Freight Accounts 356

" Comparative Performance of Locomotives — Super-
intendent of Motive Power 422-3

" Compiling Interline, Monthly Interline Report —

Auditor of Freight Accounts 350 to 353

** Comptometer Bridge — ^Auditor of Freight Accoimts 348
" " Method of Working Up Division

Earnings — Auditor of Freight Ac-
counts 346

" " Swivel Bracket over Division Dis-

tribution Sheet — Auditor of Freight

Accounts 349

" Conductor's Car Report — Auditor of Passenger

Receipts 362

" " Cash Fare Collections Report — ^Audi-

tor of Passenger Receipts 361

" " Wheel Reports— Car Accountant 378-9

" Copy Holder, Swivel— Car Accountant 376-7

" Correction Reports — Local Freight Work 342

" Corrections Desk— Local Freight Work 329

" Cost of Locomotive Repairs — Superintendent of

Motive Power 412-3, 422-4

" a « Lubrication— Superintendent of Motive

Power 414 to 418

" " per ThousEind Miles, Lubrication — Superin-
tendent of Motive Power 414-5

« « « Ton Miles, Shop Repairs-

Superintendent of Motive

Power 412-3

" « a Train Mile, Average — ^Auditor of Dis-
bursements 405

" Costs, Locomotive Operation — Superintendent of

Motive Power 422-3

" County Taxes — ^Auditor of Disbursements 404

" Customer's Combination Bill and Card Ledger —

Local Freight Work 340

" Daily Abstract of Material Requisitions — Store-
keeper 385

" " Abstracts, Summary of— Local Freight Work 332-3

" " and Monthly Ticket Reports — ^Auditor of

Passenger Receipts 363

" " Basis, Local Reports — Local Freight

Work 327 to 335

" " Fuel Register — Superintendent of Motive

Power 419

" " Received Report — Auditor of Freight Ac-
counts 344

" " Report of Tickets Sold— Auditor of Passen-
ger Receipts 360

" " or Abstracts of "Forwarded" Way-
Bills— Local Freight Work 331

« " " or Abstracts of "Received" Way-

Bills— Local Freight Work 335

R (continued)

PAGE

Railroads, Decrease and Increase, Expenses, Percentage of —

Auditor of Disbursements 406

" Depreciation — Auditor of Disbursements 401

" Distribution of Division Earnings — Auditor of

Freight Accounts 346-7

** « « Logg jgased on Mileage — ^Freight

Claims 389-90

** « « Material Book — Superintendent of

Motive Power 425

" « « Qy lyjjj Waste — Superintendent of

Motive Power 416-7

** « a Operating Expenses — Auditor of

Disbursements 400

" « « Round-House Expense by Services

— Auditor of Disbursements 399

" Dividing Passenger Rates — ^Auditor of Passenger

Receipts 370 to 373

" Division and State Earnings, Tonnage, Com-
modity— ^Auditor of Freight Accounts. . 366

" " Earnings — Auditor of Passenger Receipts . 368-9

" " " Distribution of — Auditor of

Freight Accounts 346-7

" " Expense, Prorating — ^Auditor of Disburse-
ments 398

" " Freight Car and Ton Miles — Car Account-
ant 380

« " Passengers Carried One Mile — ^Auditor of

Passenger Receipts 368-9

" " Recap, of Oils per Service — Superintendent

of Motive Power 416-7-8

" " Slip— Auditor of Passenger Receipts. . 370 to 373

" " Statement, Interline — ^Auditor of Freight

Accounts 362-3

Superintendent 409 to 411

« « « Office, Payroll, Table for.. 116

Payroll 410-11

" Divisional Recap. — Superintendent of Motive

Power 421

" Earnings per Ton per Mile — Auditor of Freight Ac-
counts 368-9

« « « Tons Carried— Auditor of Freight

Accounts 358-9

" " Train — ^Auditor of Passenger Receipts .... 364-5

" " Working Up Division — ^Auditor of Freight

Accounts 340-7

" Efficiency, Hauling — Car Accoimtant 378-9

" Empty and Load^ Car Miles — Car Accountant . . . 378-9
" Engine Miles per Ton of Coal — Superintendent of

Motive Power 423

" " Mileages and Percentages — Car Accountant 381
" " Recoro, Monthly— Superintendent of Mo-
tive Power 419

PAGE

Railroads, Engine Records, Repairs — Superintendent of Mo-
tive Power 412-3, 424

« Engineering— Valuation Work 428 to 430

** Estimated Earnings — ^Auditor of Freight Accounts . 364

" Expense Accounts, Shop — Superintendent of Motive

Power 426

" "of Operation by Tonnage — ^Auditor of

Freight Accounts 367

" "by Services. Round-House, Prorating —

Auditor of Disbursements 399

" Expenses, Operating, Distribution of — ^Auditor of

Disbursements 400

" * Transportation and Traffic — ^Auditor of

Disbursements 406

" Fares, Cash, Conductor's Collection Report —

Auditor of Passenger Receipts 361

" Freight Accounts, Auditor of 344 to 369

" " Bills Collected. Cashier's Record of — ^Local

Freight Work 340

" " Train and Car MUeage — Car Accountant. . 382
" " Trains, Fuel Performance of— Superin-
tendent of Motive Power 423

" Fuel Accounting — Superintendent of Motive

Power 419 to 423

" " and Oil Statistics — Superintendent of Motive

Power 416 to 423

" " Monthly Divisional Recap, of— Superintendent

of Motive Power 421

" " Performance — Superintendent of Motive Power 423

" " Register, Daily--Superintendent of Motive

Power 419

" General Averages and Per Cents of Increase and

Decrease — ^Auditor of Passenger Receipts 374

" " Balance Sheet — ^Auditor of Passenger

Receipts 369

" " Distribution of Material Book— Superin-
tendent of Motive Power 426

" " Ledgers — Auditor of Disbursements 408

" " Recap, of Train Mileage and Tonnage —

Car Accountant 382

" Gross Tons— Local Freight Work 329

" Hauling Efficiencv — Car Accounting 378-9

" Inbound Way-BiDs, Local Revision — Local Freight

Work 338-9

" Increase and Decrease, Expense, Percentages of —

Auditor of Disbursements 406

" Increase and Decrease, General Averages, Per G^ts

of — ^Auditor of Passenger Receipts 374

" Individual Way-Bills— Local Freight Work 338-«

" Inter- and Intra-State Data — ^Auditor of Disburse-
ments 403

" Interchangeable Mileage Reports — ^Auditor of

Passenger Receipts 366

[479]

R (continued)

PAGE

Railroads, Interline, Basis of Division — ^Auditor of Freight

Accounts 350 to 353

" " Report, Compiling — ^Auditor of Freight

Accounts 350 to 353

" " Ticket Sales — Auditor of Passenger

Receipts 367

" Interstate Commerce Statistics 355, 402-3

" Intra- and Inter-State Data — ^Auditor of Disburse-
ments 403

" Inventory of Material Used, Stock Card — Store-
keeper 386

" Physical— Valuation Work 428 to 430

" Stock Ledger— Storekeeper 386

" Inventories, Physical — Storekeeper 386

" Invoice, Purchase Data — Storekeeper 383

" Invoices, Master Car Builders' — Auditor of Dis-
bursements 407

" Joint Bills — Division Superintendent 409

" Ledger Expense Accoimts — Division Superintendent 409

" Ledgers, General — ^Auditor of Disbursements 408

" Loaded and Empty Car Miles and Percentages —

Car Accountant 378-9

« Local Auditing— Local Freight Work 338-9

" « Freight Offices— Local Freight Work 328-9

« Work 327 to 343

« « « « Summary of Daily Abstracts... 332-3

" Revision— Local Freight Work 330

" " Ticket Office — ^Auditor of Passenger Receipts . 360

" Locomotive and Car Performance, Oil — Superinten-
dent of Motive Power 414 to 418

" " Performance, Comparative— Superin-
tendent of Motive Power 422-3

" " Record — Superintendent of Motive

Power 419

" " ** Repairs — Superintendent of

Motive Power 412-3, 424

" Lubrication, Car and Engine — Superintendent of

Motive Power 414 to 418

" Master Car Builders' Invoices — ^Auditor of Dis-
bursements 407

" Material Book, Distribution of — Superintendent of

Motive Power 425

" " Received, on Hand and Consumed —

Storekeeper 387

" " Requisitions, Daily Abstract of — Store-
keeper 385

" " Stock Card Inventory of — Storekeeper . . . 386

'* Mechanical Arithmetic Applied to Railroad Ac-
counting 327 to 446

" Mileage and Cost of Repairs for Locomotives in

Each Service— Superintendent of MotivePower. . 424

[480]

PAGE

Railroads, Material Basis, Prorating Claims — Freight Claims.38^90
" " Reports, Interchangeable — Auditor of Pas-
senger Receipts 366

** Miles of Car and Contents — Car Accountant 378-9

" " Per Pint of Oil — Superintendent of Motive

Power 414r-5

^ Minimum Carload Billing — Local Freight Work . . . 329
« « Charge— Local Freight Work 327

* Miscellaneous Averages — ^Auditor of Disbursements 405

* Mixed Commodity Reouisitions — Storekeeper 385

* Monthly Basis — Local Freight Work, Monthly Ab-

stract Sheets 336-7

* a « « Reports — Local Freight

Work 327,336-7

** " Divisional Recap. — Superintendent of

Motive Power 421

* " Engine Records-Superintendent of Motive

Power 419

" " Recap. — Car Accountant 382

*^ ^ Statement of Tonnage Handled and Coal

Consumed by Engineers — Superintend-
ent of Motive Power 420

* " Stock Card Inventory of Material Used —

Storekeeper 386

" " Summary of Claims — Freight 392

* • « « —Local Frei^t Accounts. . . 337

* Movement of Cars — Car Accountant 375-6-7

" Oil and Waste Distribution — Superintendent of

Motive Power 416-7-8

" Oiling Cost — Superintendent of Motive Power. . 414 to 418

* Operating Expenses, Distribution of — Auditor of

Disbursements 400

" " Expense Statistics — Auditor of Dis-
bursements 402-3

" * "to Revenue, Ratio — ^Auditor of

Disbursements 402

" Passenger Auditing — ^Auditor of Passenger Re-
ceipts 360 to 374

** " Car Miles — Auditor of Passenger Receipts 362

* * Conductor's Car Report — Auditor of

Passenger Receipts 362

** ** Engine Miles, for Distribution of Roimd-

House Expense — Auditor of Disburse-
ments 399

* " Rates, Prorating or Dividing — Auditor of

Passenger Receipts 370 to 373

** " Statistics — ^Auditor of Passenger Re-
ceipts 368-9

" " Traffic, General Averages — Auditor of

Passenger Receipts 374

* Passengers Carried One M ile and Division Earnings —

Auditor of Passenger Receipts 368-9

* Payroll Analysis — ^Auditor of Disbursements 397

'^ ** on the Tonnage Basis— Local Freight Work . 343

R (continued)

PAGE

Railroads, Payroll Sheet, Shops — Superintendent of Motive

Power 427

" " Shop, Check Roll — Superintendent of

Motive Power 426-7

" " Table for Division Superintendent's

Office 116, 409 to 411

" Pa3rrolls, Verifying — ^Auditor of Disbursements 397

" Percentage Basis, Dividing Passenger Rates —

Auditor of Passenger Receipts. . .370 to 373
" " Basis, Prorating Claim s — Freight

Claims 389-90

" Percentages of Engine Mileage — Car Accountant . . . 381
" « « Increase and Decrease — Auditor of

Disbursements 406

" Per Cents of Increase and Decrease, General Aver-
ages— Auditor of Passenger Receipts. 374
u u u u Increased Earnings, Audfitor of Dis-
bursements 406

" " Diem Bills, Car Records — Car Accountant .376 to 377

" « « Reports, Car Records — Car Account-
ant 375 to 377

" Performance, Car and Locomotive, Oil — Superin-
tendent of Motive Power 415

" " Fuel, Comparative — Superintendent

of Motive Power 423

" "of Locomotives, Comparative — Super-
intendent of Motive Power 422-3

" Physical In ventory— Valuation Work 428 to 430

" " Inventories — Storekeeper 386

Piece Way-Billing— Local Freight Work 329

" " Work in Shops — Superintendent of Motive

Power 426

" " Worker's Daily Time Report — Superintendent

of Motive Power 426

Potential Ton Miles— Car Accountant 378-9

" Proportion for Each Road — ^Auditor of Passenger

Receipts 373

" Prorating by Percentages — Local Freight Work. . . . 338
" * Freight Claims, Percentage Basis 389-90

" Prorating Expense — ^Auditor of Disbursements 398-9, 400
" " " by Service, Round-House —

Auditor of Disbursements .... 399
" " Interline — Auditor of Freight Accounts

350 to 353

on Through Rate— Local Freight Work. . . 338
" "or Dividing Passenger Rates — ^Auditor of

Passenger Receipts 370 to 373

" Prorations, Proving — ^Auditor of Freight Accounts . . 353
" Proving Freight Prorations — ^Auditor of Freight

Accounts 353

" Purchase Invoice Data — Storekeeper 383

" Rails and Mileage — ^Valuation Work 429

1481]

PAGE

Railroads, Rates, Passenger, Prorating or Dividing — Auditor

of Passenger Receipts 370 to 373

" Recap., Fuel, Monthly Divisional — Superintendent

of Motive Power 421

" " Monthly — Car Accountant 382

" " of Claims— Freight Claims 395

" « « Qjig pgj. Service for Division — Superin-
tendent of Motive Power 416 to 418

" u u Train Mileage and Tonnage, General —

Car Accountant 382

" « « Wheel Reports— Car Accountant 380

" "Received" Freight BiD Register— Local Freight

Work 334-5

" " Way-Bills, Daily Report or Abstracts

of— Local Freight Work 333

" Reconsigning or Diverting Freight — Loqal Auditing . 339
" Records, Car, Per Diem Bills — ^Car Accounting . 375 to 377
" Refunds on Changes in Rates — Freight Claims .... 396

" Relief Claims— Freight Claims 391

" Repair Cost, Shop, Classified by Service — Superin-
tendent of Motive Power 412-3, 425-6

" Repairs to Cars — ^Auditor of Disbursements 407

" Report of InterUne Ticket Sales — ^Auditor of Pas-
senger Receipts 367

" « « Conductor's Cash Fare Collections-
Auditor of Passenger Receipts 361

" « « Material Received, on Hand and Con-
sumed— Storekeeper 384-5

" Reports, Correction — Local Freight Work 342

" Requisitions, S h o p — Superintendent o f Motive

Power 425

" " Storekeeper 384 to 387

" Revenue, Engine Miles, Used in Prorating Round-
House Expense — Auditor of Disburse-
ments 399

" " Freight Train Miles, Used m Prorating

Round-House Expense — Auditor of

Disbursements 399

" " per Train Mile — Auditor of Passenger

Receipts 365

" "to Operating Expense, Ratio of — Auditor

of Disbursements 402

Revising Way-Bills— Local Freight Work 338-9

" Revision of Way-Bills — Auditor of Freight Accounts 345
" Road Summary, CompiUng Interline-^Auditor of

Freight Accounts 351

" Round-House Expense by Service, Prorating —

Auditor of Disbursements 399

" Sand Tons— Local Freight Work 329

" Service of Locomotives, Oil and Waste Distribution

—Superintendent of Motive Power . . . 416-7-8

" " Percentages — Car Aojcountant 381

" Shipping Orders— Local Frei^t Work 328

" Shop Accounting — Superintendent of Motive Power 425-6

R (continued)

PAGE

Railroads, Shop Orders — Superintendent of Motive Power 425

* ** Payroll — Superintendent of Motive Power . . . 426-7
" ** Repairs, Thousand Ton Miles— Superintend-
ent of Motive Power 412-3, 425-6

" ** Requisitions — Superintendent of Motive

Power 425

" Shops, Piece Work in — Superintendent of Motive

Power 426

** Signal Engineers — Storekeeper 386

** Slip, Division — ^Auditor of Passenger Receipts . 370 to 373
** Special Switch and Work Service, Oil Distribution —

Superintendent of Motive Power .416 to 418

" Speed, Average — Car Accounting 378-9

" "Spread" or Daily Abstract of Material Requisi-
tions— Storekeeper 385

" State Taxes — ^Aucfitor of Disbursements 404

'^ Statement, Monthly, of Tonnage Handled and Coal
Consvmied by Engineers— Superintendent of

Motive Power 420

" Statement of Relief Claims — ^Freight Claims 391

« Station Balance Sheet— Local Freight Work 341

" " Statistics — ^Auditor of Freight Accoimts 357

* Statistics,Commodity — ^Freight Clamis 394

* " Fuel and Oil — Superintendent of Motive

Power 415 to 423

** " Interstate — ^Auditor of Disbursements . . . 402-3
" " Operating Expense — ^Auditor of Disburse-
ments 403

** " Station — ^Auditor of Freight Accounts . . . 357
** Stock Card Inventory of Material Used — Store-
keeper 386

" « Cards— Storekeeper 383-4

" " Ledgers — Storekeeper 385

« Storekeeper 383 to 388

** Storekeeper's Balance Sheet — Storekeeper 387

« « Stock Ledger (Cards)— Store-
keeper 384 to 386

** Summary of Claims, Monthly — Freight Claims .... 392
** « « DaUy Abstracts— Local Freight Work 332

** a « Interline b y Roads — Auditor of

Freight Accounts 351 to 353

« « Monthly— Freight Claims 392

" " . of Check Rolls, Shop— Superintendent of

Motive Power 427

" « a Lo^ Freight Accounts, Monthly 337

" Superintendent, Division 409 to 411

" « of Motive Power 412 to 427

** Swivel Bracket, Comptometer — ^Auditor of Freight

Accounts 349

« « Copy Holder^ar Accountant . ..!!!!!!!!.' 376-7

" Synopsis of Freight Claims— Freight Claims 389-90

" Tables of Depreciated Amounts — Auditor of Dis-
bursements 401

[482]

PAGE

Railroads, Taxes — ^Auditor of Disbursements 404

" Thousand Ton Miles, Shop Repair Cost— Superin-
tendent of Motive Power 412-3

" Ticket Reports, Daily and Monthly — Auditor of

Passenger Receipts 363

" * Sales, Interline — Auditor of Passenger Re-
ceipts 367

" Tickets Sold, Daily Report of — ^Auditor of Passen-
ger Receipts 360

" Tie and Timber Agent — Storekeeper 388

" Ties, Inventory of — Valuation Work 428

" Timber Agent — Storekeeper 388

" Ton Miles of Car and Contents — Car Accountant . . 378-9
" « a ^^^ Train Miles, Average Pounds of

Coal Consumed^-Superintendent of

Motive Power 421 to 423

" « « Potential— Car Accountant 378-9

" Tonnage and Division and State Earning. Com-
modity— Auditor of Freignt Ac-
counts 356

" a « Expense of Operation — ^Auditor of

Freight Accounts 357

Basis, PayroU— Local Freight Work 343

" " Handled and Coal Consumed by Engi-
neers, Monthly Statement of— Superin-
tendent of Motive Power 420

" Track Fastenings and Other Material Inventory of

—Valuation Work 430

" Traffic and Transportation Expenses — ^Auditor of

Disbursements 406

" * Statistics — ^Auditor of Passenger Receipts. . 374

" Train Earnings — ^Auditor of Passenger Receipts 364-5

" ** " Recap. — ^Auditor of Passenger Re-
ceipts 365

" " Mile, Revenue per — ^Auditor of Passenger Re-
ceipts 365

" " Mileage Cards, Adding of— Car Accountant. 381

" " Mileage and Tonnage, General Recap, of —

Car Accountant 382

" " Miles and Ton Miles, Average Pounds of

Coal Consumed— Superintendent of Mo-
tive Power 421 to 423

" Trains, Freight, Fuel Performance of — Superin-
tendent of Motive Power 423

" Transferring Expense, Weighing Charges — Auditor

of Disbursements 398

" Transportation and Traffic Expenses — ^Auditor of

Disbursements 406

" Typewritten Per Diem Report— Car Accountant. .376-7

" Unit Cost Price— Storekeeper 383

" Valuation Classification Inventory Sheets — ^Valua-
tion Work 428 to 430

" ** Work, Engineering 428 to 430

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R (continued)

PAGE

Railroads, Valve Oil, Miles per Pint of — Superintendent of

Motive Power 415

Verifying Bills and Vouchers — ^Auditor of Disburse-
ments 397

" Payrolls — Auditor of Disbursements 397

Waste and Oil Distribution — Superintendent of

Motive Power 416 to 418

Way-Bill Revision — ^Auditor of Freight Accounts . . 345

« « « Local Freight Work 330

Billing— Local Freight Work 329-30

Bills, Inbound, Revising — Local Freight Work 338
« Blanket, Revising— Local Freieht Work 338
" Revising of Individual — Local Freight

Work 338

Wheel Reports, Conductors' — Car Accountant .... 378-9

" Reports, Recap. — Car Accountant 380

Work 327 to 446

** Working Up Per Cents for Basis for Prorating —

Auditor of Disbursements 399

Rails and Mileage, Inventory of — Railroads, Valuation Work 429
Rates, Passenger, Prorating or Dividing — Railroads, Auditor

of Passenger Receipts 370 to 373

Railways, Electric, See "Electric Railways" 431 to 446

« « Interurban 431-3-4r-5-^8-9-40-l-2-3-4r-5

Reading the Total — Wholesale Houses 21

Real Estate and Building and Loan — Interest 82

Recap, of Cost Sheet, Manufacturers of Clothing 180

** Division, of Oils per Service, Railroads— Superintend-
ent of Motive Power 416-7-8

General, Trip, Reports — Electric Railways 436

of Claims — Railroads, Freight Claims 395

" Fuel, Monthly Divisional — Railroads, Superintend-
ent of Motive Power 421

Monthljr — Railroads, Car Accounting 382

of Train Mileage and Tonnage, General — Car

Accountant 382

" Trip Reports by Lines — Electric Railways 434-5

" Wheel Reports — ^Railroads, Car Accountant 380

Receipts, Daily Statement of Car — Electric Railways 437

Received Freight Bill Register — Railroads, Local Freight

Work 334^5

Invoices, Proving — Grain Commission Brokers 194

Way-Bills, Abstract of Local — Electric Railways ... 441
** " Daily Summary of, Railroads — ^Local

Freight Work 333

Reconsigning or Diverting Freight — ^Railroads, Local Audit-
ing 339

Record of Passengers — ^Electric Railways 431

Records, Car, Per Diem Bills — Railroads, Car Accountant 375 to 377

Record of Pumping, Harrisburg, Pa. — Pumping Stations 286-7

Reciprocal, Division by Use of 57 to 60

" Method of Figuring Department Averages —

Department Stores 175

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1483]

PAGB

Reciprocal Tables, Comptometer 59-60

Red Test, Figuring the — Packing Houses 226

Reducing Pounds to Bushels — Grain Commission 192

Refining Copper — Copper Mining 268

Refunds on (Jhanges in Rates, Railroads — Freight Claims 396

Register, Voucher — Electric Railways 443

Refief Claims — Railroads, Freight Claims 391

Remainder, Division 49 to 51

Rent and Heat — Printing Houses and Binderies 312-3

Repair Cost, Shop, Classified by Service — Railroads, Super-
intendent of Motive Power 412-3, 424^5-6

Repairs to Cars, Railroads — Auditor of Disbursements 407

Report, Conductor's Trip — ^Electric Railways 433 to 435

" of Conductor's Cash Fares — Railroads, Auditor of

Passenger Receipts 361

(Daily) of " Forwarded " Way-Bills — Raihx)ads,

Local Freight Work 331

« « « "Received" Way-Bills— Railroads, Local

Freight Work 333

« « « Ticket Sales— Raihroads, Auditor of Pas-
senger Receipts 363

" Interline Ticket Sales — ^Railroads, Auditor of Passen-
ger Receipts 367

" Killing, Mutton Cost Figuring — Packing Houses 232

" of Material Received, on Hand and Consumed —

Railroads, Storekeeper 387

" to Mining Captains— Mining 256 to 258

" Monthly, Passengers, Earnings, etc., by Lines, Divis-
ions and Companies — Electric Railways 436

** Passenger Conductor's Car — Railroads, Auditor of

Passenger Receipts 362

Reports, Correction — Local Freight Work 342

" Local and Interline Station Ticket — Electric Rail-
ways 438-9

" Quarterly — Cotton Industry and Textile 187

" Trip, Recap, of by Lines — ^Electric Railways 434-5

Requisitions — ^Railroads, Storekeeper 384-5

" Shop — Railroads, Superintendent of Motive

Power 425

Results of Contract and Division of Proceeds — Mining 250

« Statement of— Mining 268

Revenue and Expenses, Comparative Statement of Operating

— ^Electric Railways 444-5

" Engine Miles used in Prorating Round-House Ex-
pense— ^Railroads, Auditor of Disbursements 399

" Freight Train Mileage, used in Prorating Round-
House Expense, Railroads — ^Auditor of Disburse-
ments 399

" per Car Mile and Hour — Electric Railways 444-5

" " Train Mile — ^Raihx)ads, Auditor of Freight

Receipts 365

L" to Operatmg Expenses, Ratio of — Railroads,

Auditor of Disbursements 402

Revising Way-Billa— Raihroads, Local Freight Work 33^9

R (continued)

PAGE

Revision, Way-Bill — ^Railroads, Auditor of Freight Accounts . . 345

Road Summary, Compiling Interline — Railroads, Auditor of

Freight Accounts 351

Rock and Mineral Report — Mining 254-6

" Stamped, Cost per Ton — Mming 258

Rosin — Chemicals and Drugs 207

Round-House Expense by Service, Prorating — ^Railroads,

Auditor of Disbursements 399

Routes, Daily Statement of Car Receipts by — Electric Rail-
ways 437

Routine — Live Stock Commission 219

S

Safe Way of Figuring Costs— Cost Work 140

Salaries — ^Pumping Stations 290

Sales, Account of— -Grain Brokers' 195

" " —Packing Houses 227

" Analysis— Cost Work 13S-9

" — Bookkeeping, Outgoing Billing 97

" and Cost Statistics — Wholesale Houses 27

« —Cotton Brokers' 183

" Distribution — Lumber 153

" Record, ConcentratingPlant 265

Salesmen's Analysis Sheet—Department Stores 175

Sand Tons, Converting — Mining 259

« « — Raih-oads, Local Freight Work 329

Savings Accounts, Interest on 83

Scale Tickets — ^Live Stock Commission Brokers 220

Scrap, Cost of— Cost Work 134r-5

'^ Drill Press— Cost Work 135

Section Modulus — ^Engineering 275

Selling Prices, Figuring 141

Service of Locomotives, Oil and Waste Distribution — Rail-
roads, Superintendent of Motive Power 416 to 418

** Percentages — Railroads, Car Accountant 381

Shipping Orders — Railroads, Local Freight Work 328

Shipment Sheet— Coal 259

Shipments, Foreign — Cotton 184

^ Grain, A Claim Against the Railroad 201

Shop Accounting — ^Railroads, Superintendent of Motive

Power 425-6

" ** and Storekeeper — Electric Railways 443

" Orders — Railroads, Superintendent of Motive Power . . . 425

" Overhead, Figuring — Cost Work 140

" Payroll — Railroads, Superintendent of Motive Power. . . 426-7
" Repairs, Thousand Ton Miles — Railroads, Superintend-
ent of Motive Power 412-3

" Requisitions, Railroads, Superintendent of Motive

Power 425

" Piece Work in the — Railroads, Superintendent of

Motive Power ' 426

Side Line Distances between Courses — ^Engineering 278 to 280

[484 J

PAQR

Sienal Engineers — ^Railroads, Storekeeper 386

Silk, Pounds, Ounces and Drams 189

Six Minute Minimum, Payroll Work 114

Slip, Division — ^Railroads, Auditor of Passenger Receipts. . 370 to 373

Smelting Plants, Car Manifests 266-7

Soda Ain — Drugs and Chemicals 207

Special, Switch and Work Services, Oil Distribution — Rail-
roads, Superintendent of Motive Power 416 to 418

Speed, Average — ^Railroads, Car Accountant 378-9

Speedy Work, Operating Instructions — Multiplication 38

Splitting the Multiplier — Operating Instructions 38

"SDread," or Abstract of Material Requisitions — ^Railroads,

Storekeeper 385

Square Root 61

Stamped Rock, Cost per Ton of — Mining 258

Standard Sizes and Eduivalent Weights of Paper — ^Printing

Houses ana Binderies 303

" Weights of Paper — Printing Houses and Binderies. . . 303

Standards — Lumber 152

State Tax, Figuring— Mininc 260

^ Taxes— Railroads, Auditor of Disbursements 404

Statement of Car Receipts, Daily — Electric Railways 437

« " ReUef Claims- Railroads 391

" " Results— Copper Minine 268

"" '^ Tonnage Handled and Coal Consumed by

Engineers — Railroads, Superintendent of

Motive Power 420

Statements, Monthly, Typewriting the — Wholesale Houses 22

Station Balance Sheet — Railroads, Local Freight Work 341

** Statistics — ^Railroads, Auditor of Freight Accounts 357

" Ticket Reports, Local and Interline — Electric Rail-
ways 438-9

Statistical — Clothing Manufacturers 177

" —Cotton Industry and Textile 188

" Data — Department Stores 173 to 175

Work— Paper Mills 29^-6

Statistics, Conunodity — Railroads, Auditor of Freight Ac-
counts 354-5-6

— « Freight Claims 394

" Fuel and Oil — ^Railroads, Superintendent of Motive

Power 416

" Interstate Commerce — Railroads, Auditor of Dis-
bursements 402-3

" Operating Expense — Railroads, Auditor of Dis-
bursements 403

"' Passenger — ^Railroads, Auditor of Passenger

Receipts 368-9

" Station — Railroads, Auditor of Frei^t Accounts . . . 357

" Traffic— Electric Railways 446

Staves, Hoops and Heads — Cooperage 160-1

" Pipe, Figuring 154

Steel Beams, Angles, etc., Table for Decimals of a Foot for
each }^ Inch 147

S (continued)

PAGE

Stock Card Inventory of Material Used, Monthly — ^Railroads,

Storekeeper 386

** Cards — Railroads, Storekeeper 384-5-6

" Exchange Transactions — Grain 198

" Ledger — ^Railroads, Storekeeper 385

" Record — Department Stores 168

Storekeeper— Raikoads 383 to 388

** and Shop Accounting — Electric Railways 443

Storekeeper's Balance Sheet — ^Railroads 387

« Stock Ledger (cards)— RaiLx)ads 384-5-6

Straw Board, Costs— Cost Work 133

Street Railways, Local and Interurban 431 to 446

Strength of Materials— Engineering 276

Stresses, Figuring — ^Engineering 277

Sub-Total Method, Balancing Ledgers — Bookkeeping 103

" " Trial Balance Sheets, Comptometer — Bookkeeping 104-5

« « . —Wholesale

Houses 25

Subtraction — Operating Instructions 44-46, 68-9

" Compound — Operating Instructions 46

" Negative — Operating Instructions 45

Sulphite Pulp, Dry and Wet Weight of 294-5

Summary of Check Rolls, Shops — Railroads, Superintendent

of Motive Power 427

" Monthly — ^Electric Lidit Companies 214-5-6

" of Claims, Monthly— Kaihroads, Freight Claims . . . 392
« " Daily Abstracts— Railroads, Local Freight Work 332

" ** ** Reports— Pumping Stations 285

" " Local Freight Accounts, Monthly — Railroads . . . 337

** " Train Earnings — Railroads, Auditor of Passenger

Receipts 364

Superintendent, Division — Railroads 409 to 411

" of Motive Power — Railroads 412 to 427

Supply Sheets — Mining 245

Surveying 278 to 280

Area 278 to 280

Bearings. 278 to 280

" Center Line Distance 278 to 280

" Departures 278 to 280

Latitude 278 to 280

Middle Distance 278 to 280

" Side Line Distances of Courses 278 to 280

Swivel Bracket, Comptometer — Railroads, Auditor of Freight

Accounts 349

" Copy Holder — Railroads, Car Accountant 376-7

Synopsis of Freight Claims — ^Railroads, Freight Claims 389-90

Table, Decimal Equivalent for Each Fractional Part of a Gross. 450

" Equivalents of Common Fractions 447

" « « Fractions of Eight and Nine-
Hour Days 113

tt

«

[4861

PAGE

Table, Decimal Equivalents of Pence and Pence Fractions of

One Shilling 461

" '^ of a Pound Steriing for each Shilling and Penny 89

" « Parts of an Hour 114

" Decimals of a Foot for Each Ji of an Inch 147

« « « 360 Day Year 90

" « « a Bushel— Grain Brokers and Elevators ... 194

" Dockage on Grain^Orain Brokers and Elevators 199

* Fractional Parts of a Week of 48 Hours — Payroll 116

^ Gross Ton Prices Expressed in Hundredweight Prices. . . 449

" Lumber (Board Measure) 145

" of Depreciated Amounts 401

** " Standard Sizes and Equivalent Weights of Paper —

Printing Houses and Binderies 303

** Ounces and Drams Reduced to Decimals of a Pound — 208
" Payroll, for Railroad Division Superintendent's

Office 116, 411

" Pence and Fractions of Pence Expressed in their

Decimal Equivalents of £1 462

'^ Quarters and Pounds Expressed in their Decimal

Equivalents of a Hundreaweiffht 451

^ Ten, Hundred and Thousand Times Inches and

Fractions to Eighths 273

" Tonnage and Decimal 448

Tables, Cooperage 161-2-3

** Cube Root — Operating Instructions 63 to 67

" for Use in Connection with the Comptometer 447 to 453

" « « yfii}^ lY^Q Engineeering Model Comptometer . . 273

" Interest 76, 78-9,81,84

" Pence and 16ths and 32nds of a Penny Shown in

Decimal Equivalents of a Shilling 453

" Reciprocal 59-60

" Showing Loss of Heat per Square Foot for Varying

Degrees of Temperature 241-2

« "Net" of Chain Dwcounts 73

Taking the Trial Balance — ^Wholesale Houses 24

Ten, Hundred and Thousand Times Inches and Fractions to

Eighths 273

Talhes — Lumber, Figuring of 150-1

Tax on Coal, State— Mimng 260

Taxes — Railroads, Auditor of Disbursements 404

Temperatures, Table Showing Loss of Heat Per Square Foot —

Radiation 241-2

Textile, Averaging Goods 188

" Determining Cost per Yard 188

Manufacturing 185 to 190

" " Comptometer Uses 185

" " Ounces and Drams Reduced to Deci-
mals of a Poimd 189

Payrolls 187

" " Quarterly Reports 187

Textile Manufacturing, Statistical 188

" " Perpetual Inventory of Raw Stock. . . 186

" " Pounds, Ounces and Drams, Table of 189

T (continued)

PAGE

Textile Manufacturing, Purchase Department 186

« Silk .189

Thirds, to Find Net of Discount Containing 74

Thousand Ton Miles, Shop Repair Cost — Railroads, Super-
intendent of Motive Power 412-3

Three Finger Multiplier— Operating Instructions 37-8

" Fingers, Touch Method, Addition 35

Ticket Office, Local — Railroads, Auditor of Passenger Receipts 360
" Sales, Interline — Railroads, Auditor of Passenger Re-
ceipts 367

** Reports, Daily and Monthly — ^Railroads, Auditor of

Passenger Receipts 363

** " Local and Interline Station — Electric Rail-
ways 438-9

Tickets Sold, Daily Report of — ^Railroads, Auditor of Passenger

Receipts 360

Tie and Timber Agent — Railroads, Storekeeper 388

Ties, Inventory of. Valuation Work — Railroads 428

Timber Agent — ^Railroads, Storekeeper 388

Time Card Routine, Payroll 120-1

" Slips or Cards, Adding 32

" Statistics Desk, At the — Labor Distribution Sheet 122

" Tickets — Printing Houses and Binderies 307

Ton Miles and Train Miles, Coal Consumed — Railroads,

Superintendent of Motive Power 421-2-3

" " of Car and Contents — Railroads, Car Accountant . . 378-9

" " Potential — Railroads, Car Accounting 378-9

Tonnage and Expense of Operation — Railroads, Auditor of

Freight Accounts 357

" Basis, Payroll, Freight Handlers — Railroads 343

" Division and State Earnings by Commodities — Rail-
roads, Auditor of Freight Accounts 356

*^ Handled and Coal Consumed by Engineers, Monthly
Statement of — Railroads, Superintendent of

Motive Power 420

Tons, Gross— Raihx)ad8, Local Freight Work 329

** Hundredweights, Quarters and Pounds, Adding of —

British W^eights, Measures and Money 91

Total Cost of Departments — Printing Houses and Binderie8.3 13-4-5

" Gallons Pumped — Pumping Stations 282-3

Touch Method, Addition — Operating Instructions 34-5

Track Fastenings and Other Material, Inventory of — ^Rail-
roads 430

Traffic and Transportation Expenses — Railroads, Auditor of

Disbursements 406

" Statistics — Electric Railways 446

** " General Averages — Railroads, Auditor of

Passenger Receipts 374

Train Earnings — Railroads, Auditor of Passenger Receipts .... 364-5
" ** Recap. — Railroads, Auditor of Passenger

Receipts 365

Train Mileage and Tonnage, General Recap, of — Railroads,
Car Acooimtant 382

[486]

PAGE

Train Mileage Cards, Addingof — Railroads, Car Accountant. . 381
" Mile, Revenue per— -Kailroads, Auditor of Passenger

Receipts 365

" Miles and Ton Miles, Coal Consiuned — ^Railroads,

Superintendent of Motive Power 421

Trainm&i, Payroll of — Electric Railways 440

Trains, Freight, Fuel Performance of — Railroads, Superintend-
ent of Motive Power 423

Transfer Entries — Railroads, Auditor of Disbursements 398

Transferring Expense, Weighing Charges — Railroads, Auditor

of Disbursements 398

Transformer Efficiency, Figuring — ^Electrical , . 213

Transportafion and Traffic Expenses — ^RaUroads, Auditor of

Disbursements 406

Transverse Strength of Flagging — ^Engineering 276

Trial Balance— Bookkeeping 100 to 105

" " Book — Bookkeeping 100-1

Trial Balance, List Method — Bookkeeping 102

« " Sheets— Bookkeeping 102-4-^

" " Sheets, Comptometer Sub-Total — Wliolesale

" " Taking the^Wholesale Houses . '. . . . ! . . ! 24

Trimming Cost Ticket — Clothing Manufacturers 178 to 180

Trip Report, Conductor's — ^Electric Railways 433 to 435

" " Recap, by Lines — Electric Railways 434-5

Twine and Paper, Wholesale 298

Two Finger Multipliers— Operating Instructions 37

Two Fingers, Touch Method, Addition — Operating In-
structions 34

Two Methods of Working Up Foundry Piece Payroll 126

Typewriting the Invoice and House Sheet — Wholesale Houses 15

" " Monthly Statements — Wholesale Houses 22

Typewritten Per Diem Report — ^Railroads, Car Accountant. .376-7

U

Uncollected Freight Bills — Electric Railways 441

Unit Cost Price — Railroads, Storekeeper 383

Uses, Reciprocal, Profit and Loss — Operating Listructions ... 68

V

Valuation Work, Classification Inventory Sheets — ^Rail-
roads 428-9-30

" « Engineering— Raib^ads 428 to 430

Valve Oil, Miles per Pint — Railroads 415

Veneer — Lumber 151

Verifying Bills and Vouchers — Railroads, Auditor of Dis-
bursements 397

" Master Car Builders' Bills — Railroads, Auditor of

Disbursements 397

" Payrolls — Railroads, Auditor of Disbursements .... 397

Vests — Clothing Manufacturers 178

Voucher Record — Electric Railways 442

" Register — Electric Railways 443