ar t men t >tore iitin^ & Glinting, THE UNIVERSITY OF ILLINOIS LIBRARY 3 I) Digitized by the Internet Archive in 2017 with funding from University of Illinois Urbana-Champaign Alternates https://archive.org/details/departmentstoreaOOdavi Department Store Auditing, & Accounting By A. D. Davies Felt & Tarrant Mfe. Co. Chicago PRESS OF THE HENRY O. SHEPARD CO., CHICAGO Copyright, 1914 BY Felt & Tarrant mfg. Co. Chicago Foreword T his booklet treats of. a method of auditing which has been installed in many of the well known Department stores throughout the country and has proved highly successful. The method outlined is an amalgamation of the best ideas found in the auditing offices of some thirty odd of our largest customers. The information has been gathered by the author, Mr. A. D. Davies, formerly Auditor of Gimbel Brothers, and now in charge of the Comptometer Dry Goods Service Department. We do not expect that the outline as shown will fill all needs. Local conditions frequently call for modification of any given method in order to meet the individual require¬ ments of the business. The successful use of the Comptometer in Department stores is not dependent on this method, for the Comptometer has been applied to advantage in every system known to the auditing world. FELT & TARRANT MFG. CO. 1713-1735 N. Paulina Street Chicago 360232 4 Audit Department, Marshall Field & Co., Chicago. Practical Suggestions FOR Dry Goods and Department Store Auditing, and Accounting, by a Comptometer Method The Primary Objects of the Audit Are: 1— To keep a ready and accurate account of the amount of money passing through the hands of cashiers. 2— To give each clerk and department proper credit for their sales. To record these segregated totals so that they are available for inspection at any time. 3— To account for every sales check and to locate any missing ones with the greatest dispatch. 4— To reveal any irregularity and so far as possible to prevent same on the part of the sales person. 5— To obtain totals of the charge ledgers or to prove the same for the purpose of securing and maintaining accuracy. A collection of cash checks is made from the cashiers about three or four P. M. on the day of sale. Each cashier’s bun¬ dle is totaled separately, just as collected. After the straight total has been obtained, the amount is written on the back of the last check, keeping each cashier’s bundle intact. Another collection is made just prior to the completion of these totals and is treated in the same manner. At closing time all the cashiers are practically balanced and the few checks that have come in after the last collection, are quickly totaled the next morning. A grand total is then obtained for each cashier from the sub-totals. Primary Objects of Auditing Balancing Cashiers 5 Comptometer Sales Check Rack Here is a new wire check rack which we have designed to facilitate the handling of sales checks in connection with the Comptometer. It is of wire construction, in one piece, and makes a light, handy, convenient receptacle for the checks. It has already been adopted by many of the leading department stores. By the use of this rack, checks are prevented from becoming twisted, as they do on the old-fashioned spindle, and it practically saves an additional sorting. Legibility of checks is preserved by the elimination of spindle perforations, which often cause partial obliteration of a figure. Speed in sorting is increased, as the perforations have a tendency to cause checks to cling together and interfere with rapid handling. Moreover, when working swiftly, cashiers frequently receive painful scratches and lacerations by acciden¬ tally jabbing a hand or an arm on the sharp-pointed spindle. In fact, serious cases of blood poisoning have been known to result from even slight scratches of this kind. All possibility of such injury is avoided by the Comptometer rack. Comptometer Desk The Comptometer desk is specially designed for speedy and convenient operation of the Comptometer in connection with all kinds of sales auditing work. The plans for the desk provide for simple, inexpensive yet durable con¬ struction. Your house carpenter could doubtless build one from an ordinary table in a few hours. Or it can be made by any cabinet maker at a comparatively low cost. The working space on top is adjusted to the proper height for convenience of the operator, the keyboard of the machine being brought down nearer to the surface level by an opening cut in the top (see illustration) in which it sets. The desk has pigeonholes for segre¬ gating finished and unfinished work. Rails at both sides and rear prevent the work from being blown or knocked off. It has been found that better dis¬ cipline is secured in the Auditing Department by supplying clerks with individual desks of this kind. Blue-prints of the Comptometer desk will be furnished free to Compt¬ ometer users, on application. 6 Cashier Nc Date >. Care should be taken to re¬ write and ring the amount on every check where it is poorly written. The number and time of col- lections should be governed by the volume of business. As early as possible the fol- lowing morning, the Head Au- ditor is furnished with each cashier's cash total, which is then compared with the audit total. If the cashier is out of balance the audit total is re- added for absolute proof of accuracy. The operator is not advised Operator_ OEPTS. AMOUNT 1 as to the amount of th.e dis— crepancy and therefore cannot force a balance. A daily record of each cashier is kept so that the standing of each may be known by days, weeks, months and years. The next step is the obtain- Clerk and ing of the clerk’s individual Department sales. As soon as a cashier is Cash Sales balanced, her checks are turned over to the sorters who segre¬ gate all the cashiers’ checks together into departments first and then into clerk numbers. 1 -! i 1. .. 1 i— 1 i . TOTAL 1- * ! 1 1 ! | CREDITS i — i NET CASH OVER SHORT rOKM 90 Cashier’s Balance Form. Size 2 Z 4 x 10in. Then get a total for each clerk’s bundle. For this record 7 H 8 Cash Sale Check. Charge Sale Check. head a sheet across the top with department numbers and write the clerk numbers vertically in the left-hand column. The number of departments on a sheet should be governed by the volume of business and number of auditors handling this particular work. Sometimes it is convenient to have a separate sheet for each department covering the entire sales data. Enter the total of each clerk's bundle under the proper de¬ partment and opposite the respective clerk number. Compare each clerk’s Index Total with its respective Audit Total. This comparison covers three important phases of auditing, which are to make sure: 1— That no checks are missing. 2— That no checks have been missorted. 3— That amounts on checks have not been altered by the cashiers. When the totals disagree, compare the indexes with the checks. Moving the pencil up and down the index according to the natural check order is much more simple than sorting the entire day’s work numerically. So few of the cash index totals fail to agree that it is unnecessary to sort the checks into check numbers. Total and cross-foot the department columns. The grand total should agree with the grand total of all the cashiers, because having compared the total of the cash indexes or summaries with the audit total, any errors will have been discovered. While the method of ascertaining if there are missing checks is almost positive, still it is not absolute. A clerk could destroy a check and pocket the money by dividing Phases of the Audit Missing Cash Checks 9 Missing Sales Check Record (Size 8% x 6 in.) and Voucher Envelope (Size 3x6 in.) Missing the amount of the next sale, i. e., writing half the amount of Cash the next sale opposite the proper check number on the index Checks an( j {-hie other half in the space where the amount of the des¬ troyed check should have been entered. The index total would then agree with the clerk’s bundle total and the index would show no vacant space. To detect an act of this kind, instead of comparing every sales check with its respective index and also avoid sorting into check number, it is quicker to merely count the checks in each clerk’s bundle, at the same time watching the serial number. Add the number of checks to the number previous to the first check entered on the index. This will give the number of the last check used. Few stores resort to this extreme, however. io Frequently when a check is missing it is not always possible to ascertain the exact cashier who handled the transaction. Even if the cashier stamped “paid” the check before and after the missing one, it is not proof positive that she received the missing check. This uncertainty is overcome by a per¬ forated voucher on the cash check. When the cashier stamps the check, she stamps the voucher also. The voucher is re¬ turned to the clerk and she inserts it in an envelope, or envel¬ ope index. Now if a check is missing, the one in charge of the missing check record immediately turns to that clerk’s envel¬ ope for the voucher. If the cashier is “over” the amount of the missing check, all well and good,—the voucher can be substituted or a duplicate can be made to take its place; but if not over, you have positive evidence with which to con¬ front the cashier. Strict instructions regarding the keeping of the vouchers should be given the clerks, and in case the voucher of the missing check is not in the envelope, the amount of the sale can be charged to the clerk at the discretion of the firm. This is sometimes found necessary in order to impress upon the clerk the importance of this feature. Otherwise it would afford an opportunity for the cashier to go wrong. The voucher being a receipt from the cashier, exonerates the clerk in case of a dishonest act. It likewise eliminates temptation for dishonesty. Laying the Blame II 12 Audit Department, John Taylor Dry Goods Co., Kansas City, Mo. Charge System The Clerk turns the goods and charge check over to the inspector. If the goods are a “Take With” and the store uses the “Phone O. K. System, ” the charge is O.K.’d over the phone. The goods are inspected, the Duplicate charge check en¬ closed, and the Original charge check placed on a spindle. With the tube system a “Take With” charge check is sent to the tube station, where it is O.K.’d, and then returned to the department inspector. The “Send Charges” are examined by the inspector who verifies the quantity and proves the extension on the charge check. She wraps the goods and inserts the duplicate check, then pastes the address label on the package. Also folds the Original Charge Check around the wrapping twine and secures it by pinning. The package is then conveyed to the shipping room where the O.K.’er (O. K. Clerk) unpins the check, O.K.’s and spindles it. He then stamps the address label “Charged” and passes the package on to the route sorters. The charge office makes their first collection of charge checks, from the O.K.’ers, about 1 o’clock. They prove the extensions and totals of each charge check collected and compare the total with the amount on the charge voucher. “Take Withs” Phone O. K. System “TakeWiths” Tube System “Send Charges” Collection of Charges 13 Most stores rewrite the total amount on the body of both the charge and the voucher (in red) so that these amounts are unquestioned when re-read by the Biller and Auditor respectively. Substitute Occasionally a voucher may become detached and lost. It Vouchers j s we ll to keep a supply of Substitute Vouchers on hand for this provision. They should be padded and printed to correspond with the form of the check voucher, except that DEPT j SALESPERSON : MANNER OF SALE > O c z OF SALE SERIAL NO. Check no. THIS IS TO REPLACE LOST CHARGE STUB. MADE BY BOOKKEEPER. Form 25--2M—9-Io IVJO. DAY year Substitute Voucher (Actual Size). blank spaces should be provided in which to enter the Serial and Check numbers. The color of the paper should be different from that of the check. Ledger The charges are then sorted according to ledgers. After Sorting this is done another collection is made and the same process followed. Make as many collections as time or convenience permits. After the work on the final collection is completed, the charge checks for each ledger are sorted to account order. The perforated vouchers for each ledger are then detached from the charge checks and kept in the same order as the bodies of the checks. 14 Add the bunch of ‘‘Ledger Checks” on the Comptometer and prove the total by adding the corresponding vouchers. You now have a predetermined total for the Billers or Book¬ keepers to balance with. The charge checks go to the Billers, while the vouchers with their ledger total go to the Auditor. If a charge check has been missorted, the grand total of all the ledgers will remain the same. While this does not affect the audit, yet if the Auditor keeps a monthly record of Ledger Totals, he should be notified of all missorts. The Billers or Bookkeepers will frequently come across charges for which they have no accounts. If they have not received a “New Account” notice, such purchases are posted immediately to the “Temporary Account Ledger,” whether or not the account is desirable. This cuts down the number of temporary missing charges in the Auditing Department. The charge checks of the “Temporary Ledger” are then turned over to the Credit Manager for investigation. If the “Voucher Feature” is not used, there being but one part of the check, it becomes necessary to throw out all “No Accounts” and delay their posting until the charges are in¬ vestigated. Consequently the Auditing Department will not receive and therefore cannot include the “No Accounts” until investigation is completed and they are posted. This causes additional work in the Auditing Department when they do come through, as the missing checks must be can¬ celled on the back records. In the Auditing Department the ledger “Letter or Num¬ ber” is stamped on the back of the vouchers. This is an aid to the tracers. Frequently you are unable to locate the record of a charge. The corresponding voucher can be found by looking through the Clerks’ Tissues and locating the check number. It will indicate the ledger to which it was posted. This illustrates only one of the advantages of stamping the ledger number or letter on the vouchers. Ledger Checks “No Accounts” Voucher Feature Ledger Letter or Number 15 Lipman, Wolf & Co., Portland, Ore. A corner of the Audit Department. Audit Department, Bon Marche Department Store, Seattle, Wash. 16 The “Charge Auditors” then prove the Ledger Totals which were determined by the charge office. The mere fact that the totals are proved without the aid of any form of listed record is positive evidence that all the amounts are plainly written. They will therefore be given the same reading during the process of obtaining the Clerk and De¬ partment charge sales. If the Ledger Totals do not agree with those of the charge office, comparison with the body of the check will be greatly facilitated by keeping the vouchers in the same ledger order. As soon as the Ledger Totals are audited, the auditor turns the bundles of vouchers over to the sorters for segrega¬ tion to Departments and Clerks, in the same manner as the cash checks. Each Clerk’s bundle is then totaled and the amount en¬ tered on the Clerk and Department Sales Record Sheet. The advantage of Perforated Vouchers on the charge checks, showing the date, department, clerk number and the amount of the sale, is that by this method the Book¬ keeping and Auditing is done simultaneously and the book¬ keeper also always retains the bodies of the charge checks in their posting order. In most cases where a charge is held out, it comes through the following or second day, and for this reason it is hardly necessary to immediately start a search for it. Keep a rec¬ ord of the missing charges, and as the belated checks come in, cancel them with a dating stamp. After an arbitrary date, all charges not in should be duplicated from the tripli¬ cate or sales book tissue. The charge index should be made in the form of an envel¬ ope (see illustration, page 18 ). At the close of business each day the clerk tears out the charge tissues for the day and places them in the Index Envelope. Auditors 1 Proof of Ledger Totals Perforated Vouchers Missing Charge Checks Charge Index Envelope 17 i8 Charge Index Envelope. Size 3 /z x 6 in. This manner of handling the charge tissues eliminates a great amount of work and reduces the tissue troubles to a minimum. No more sorting or filing of tissues is necessary, as it is now automatically accomplished when the tissues are placed in their respective Index Envelopes. If the C. O. D. and Will Call sales form a very small per¬ centage of the volume of business, a good plan is to first bal¬ ance each respective grand total, then sort the C. O. D.s and Will Calls in with the charges and treat them as such. This eliminates separate subdivisions which would otherwise necessitate more assembling of totals. When a C. O. D. Sale has been made the goods are first inspected and wrapped. The Inspector then pastes the ori¬ ginal C. O. D. Sales Check and perforated voucher on a C. 0. D. tag and attaches it to the package. She pastes the duplicate voucher on the package for identification. The duplicate C. O. D. Sales Check is filed for reference. The C. O. D. package is then sent to the delivery room where it is routed. Enter on a triplicate C. O. D. “Route Sheet” all packages to be delivered and amounts to be collected. As these entries are made, detach the Original Voucher from the C. 0. D. Sales Check and place it, face down, on a spindle. This keeps them in the same order as the Route Sheet entries. Each copy of the Route Sheet should be on paper of a dif¬ ferent color for ready identification. Give the original to the driver. Send the duplicate to the Auditing Dept., and re¬ tain the triplicate in the Record Room. When the drivers go out with the C. O. D. packages, re¬ move the vouchers from the spindle, place them in an envel¬ ope and attach it to the duplicate route sheet; then send them to the Auditing Dept. C. O. D.s and Will Calls C. O. D. Inspector Delivery Room 19 j \ 7 1 L e* ' ft *9 i ft > ft ft CO % 8 o Z v.ft i ft ft 1 ft ft ft ft ft — _ 0 20 Driver’s C. 0. D. Route Sheet (Size 12 x 14 in.) Add the C. O. D. amounts on each Route Sheet; then add the vouchers from the corresponding envelope and prove one total against the other. If the totals agree, turn the vouchers over to the sorters to segregate according to departments and clerks. At the time of making the C. O. D. deliveries, the driver notes the disposal on the Route Sheet, i. e., he notes under the respective heading: “ Amount of Cash Received.” “Sent Again.” “Wrong Address.” “Return to Stock.” After making his deliveries the driver takes all undelivered packages to the Return Room. The receipt of these are in¬ dividually acknowledged on the Driver’s Route Sheet. The Route and Sheet numbers are noted on the back of the C. O. D. tags for final disposal. In cases where part of a C. O. D. is paid and the balance is to be returned to stock, the driver notes this on the back of the C. O. D. tag. He also enters in the respective columns of the C. O. D. Route Sheet the amount paid and the amount to be returned to stock. The driver now turns over to the C. 0. D. cashier his Route Sheet and cash collections. The cashier adds the “Amount Received” column on the Comptometer and balances against the Cash Received. She then stamps the Route Sheet “Paid” and sends it to the Auditing Dept. The Comptometer operators now add the— ‘ ‘ Amounts Received ’ ’ “Send Agains” and “Returned to Stocks.” Then cross-add these totals and balance against the “Amount” column of the Duplicate Route Sheet. In the Auditing Dept. Deliveries and Returns Balancing Drivers* C. O. D. Collections Receipted Route Sheets in Auditing Dept. Send Agains C. O. D.s Returned to Stock ‘ ‘ Send Agains ’ ’ are re-routed and are entered on a Send Again Route Sheet by the Return Room clerk. The route and sheet numbers which are on the backs of the C. O. D. tags are entered on the Send Again Route Sheets. The department and clerk have already received credit for the sale from the voucher which was detached when the package was first sent out. When the '‘Send Agains’’ are paid or other final disposi¬ tion is made, they are can¬ celled on the original route sheet by the Auditors. “Send Agains” the second or third time must be handled in the same manner as the first. A C. O. D. “ Return to Stock ’ ’ is recorded on a return form by the return clerk and with the tag attached to the package is sent to the department from which it was purchased. The department head or assistant receipts for the goods on the back of the tag. The Return Room sends the tags to the C. O. D. auditors who use them to cancel the entries on the orig¬ inal Route Sheet. 22 Driver’s Send Again Sheet (Size 12 x 6 in.) These C. O. D. tags now become credit memoranda and are deducted from the clerk and department sales. The Hold and Express C. O. D.s are written upon separate route sheets according to their respective departments and follow the same routine as the others. Handle the “Off Routes” the same as “Send Agains.” Some stores use a consecutive register number for the C. O. D. sales. The majority of houses, however, have found that the consecutive numerical register system is unneces¬ sary and have eliminated it. For tracing purposes, they enter on the route sheet the serial number of the C. O. D. sales check. The Route Sheet should provide separate columns for the ‘ ‘Cash Received, ” “Send Agains’ ’ and ‘ ‘ Return to Stocks, ’ 9 because of its advantages to the Auditor and its assistance to the claim departments. In order to distinguish the Route Sheets in case one is mutilated, it is well to have the Serial number printed at both the top and bottom. The Route Writers are supplied with the C. 0. D. and Send Again Sheets by the C. O. D. cashier. They are numbered consecutively and are checked numeri¬ cally by the auditors to prevent the loss of one. A separate record of cash credits by departments and clerks is sometimes made, but it is more simple to total and balance the “Charge,” “C. O. D.,” and “Will Call” credits; then sort them all together and obtain the individual depart¬ ment and clerk records. Use the same form as is used for the cash and charge records. Hold and Express C. O. D.s Off Routes Register Numbers Form of the Route Sheets Credits or Refunds 23 Clerk’s To arrive at the clerk’s individual net sales, use a large Individual ruled sheet. Head each column with the department num- Net Sales k er> Then under the proper department number, write the clerk number, gross cash and charge amount. Total these and deduct the credits. The sum of these net sales should balance with the net department sales. Department The reason that some department stores have changed to and Clerk the department number system, is because the departments Numbering p ave exceeded the number of letters in the alphabet, which necessitated the doubling up of a letter or the annexing of a figure to a letter. 24 ( Fo earth Carbo~n Copy) ADJUSTING BUREAU CLAIM DEPT CHARGE CREDIT l f. , ' • y-:_, ■ ' MAIN OFFICE* GIMBEL BROS Retail Receipt D 43698 D 43698 SALESPERSON 8ECTION SALESPERSON SECTION SALESPERSON SECTION D 43698 CUSTOMER Name Address call Number NO ARTICLES PRICE CUSTOMER WILL PLEASE PRESENT THIS IN CASE OF ERROR 26165 8T UN,TED AUTOGRAPHIC REGISTER CO.. CHICAGO Charge Credit Form (Size 5% x 4[4 in.) Numbers are cheap and inexhaustible and are as easily Department written as letters. The numbering of departments suggest- anc * Cl er k ed the practically inexhaustible method of numbering sales Numbering people, which at the same time embodies the location of the clerk. 25 Audit Department, David Spencer Ltd., Vancouver, B. C. Audit Department, Raphael Weill & Co. (The Whitehouse), San Francisco, Cal. 26 By numbering the sales people from 01 up, in each depart¬ ment, and prefixing this number by the department number they are charged to, the department becomes part of the sales number, e. g., No. 3601 indicates that the clerk’s num¬ ber is 01 in 36 department. However, the clerk when giving the number would give it in full as 3601. It would otherwise be confusing as there is an 01 in every department. The reason for prefixing the numbers from 1 to 9, inclu¬ sive with cipher, is for the purpose of establishing the in¬ variable rule of knowing that the two figures to the right always represent the clerk number and whatever is to the left of these, the department. This system admits of 99 clerks in a department and is usually sufficient with the possible exception of the toy department during the holiday season. In this case it is overcome by using an additional department number and starting the clerk numbers at 01 again; e. g., if 72 is the toy department, the following number can be left blank. Then when the clerks are numbered to 7299, continue with 7301 and up. Otherwise use any vacant department number for the emergency. Non-selling departments should be numbered also and the employees in each of these departments numbered in a similar manner as the sales people; e. g., if 75 is the largest selling department number in use, it is advisable to leave, say, ten numbers vacant and start numbering the non-sell¬ ing departments with 86. This leaves the opportunity of adding additional selling departments without disturbing the non-selling numbers. If more than ten selling depart¬ ments are added, merely change the non-selling department numbers from 86 to 96. Clerks are frequently asked to sell temporarily in depart¬ ments other than their regular one. In this case use a general book, preferably with checks of a different color, of the de¬ partment transferred to. The clerk should write her full Department and Clerk Numbering Selling in Other Than Regular Departments 27 28 R. H. White Co., number immediately after the printed or perforated depart¬ ment number; e. g., if 3601 sold temporarily in 42 depart¬ ment, the number appears thus,“42—3601.’’ If the form of sales check is adopted which provides for temporary selling outside of the regular department, as illustrated on page 8, it will not be necessary to use a general book. A “general book” is usually ownerless and is fre¬ quently unaccounted for. If selling in more than one department during the day, use a separate index or summary for each department. In order to know that a clerk continues each day with the sales check next in numerical sequence, lay the indexes of two consecutive days side by side in numerical order. Look at the last check number used on the previous day, then see if the first check the following day continues with the next number. If the clerk should be absent, insert a dummy index for that day, indicating the last check used. The old method of alternating the sales books daily is practically obsolete. The failure to turn in unfinished books by clerks who have left is a frequent cause of annoyance. To overcome this, all clerks should be required to turn in their sales books to the paymaster before drawing their final pay envelope. Another method is to have the timekeeper make a daily report showing as “left” any clerk who has been absent say for a week. A collection can then be made of all absentees’ sales books. It has been found both economical and convenient to use a separate cash and charge book in one cover—economical for the reason that a tissue is of no advantage on a cash sale, and if only one style of book is used the tissue is virtually wasted. Consecutive Use of Checks Missing Sales Books Sales Books 29 30 Audit Department, Crowley Milner Co., Detroit, Mich. Two books are a convenience for the reason that the cash is usually on white and the charge on buff paper, so that in handling they can be distinguished at sight. The buff-colored filler which contains the triplicate or tissue is used for all Charge, C. 0. D. and Will Call sales. The Book and Check Numbers should be printed on the right side of the check. This is a convenience when thumb¬ ing through, as the numbers are then always exposed. The Department number is usually placed on the left side of the check and the space for the Salesperson’s Number ad¬ jacent and to the right of it. It is advantageous to use the charge filler for all transfer sales for the reason that sometimes customers purchasing on a transfer may intend to pay cash, but when through buying discover they have not sufficient money. Under this plan the index is not affected by any change made. In case white checks have been used it necessitates the voiding of these cash checks and the writing of new C. O. D.s. The cash transfer sales, being in the triplicate charge filler, require a separate audit. When two fillers are used it is also a good idea to have a separate cash and charge index. This removes the possi¬ bility of the clerk entering charge or C. O. D. amounts in the cash column or vice versa. This is also an aid to the auditing department, as both phases of the work can be done simultaneously without in¬ terference. Next in importance to accuracy and speed, is discipline. This is promoted by the use of the Comptometer, inasmuch as the operator remains at her desk while doing original and verifying work. The necessity of moving about the office, Sales Books Discipline in Auditing Department 3i REPORT Date.191. P. M/s figured wrong 00 Wrong amount P. M/s on Check 24 Used wrong Dept. Book Amts. changed on Check Amount of sale in wrong space on Checks vO J O y 7 a a > zz j tz Omitted Clerk No. on Check iT\ Dept, and I Clerk Nos. Omitted left off | Dept. No. Void ■ on Check Checks j Can’t Read Clerk No. -r oz \ Poor Figures Checks not voided on index BLUNDER ERRORS Index not Totaled sO Wrong sale ! amounts j on index