The talking machine world (July-Dec 1918)

October IS, 1918 THE TALKING MACHINE WORLD 31 A MUSIC DEALER'S ACCOUNTING SYSTEM— (Continued from page 30) -R 03 CD 8>H o o o o •p to •H © rd c-t (D 01 U CO o ■a a Hi T3 -a c the close of the day, which is entered in the third column. Under the heading of "Accounts Receivable" you will enter in the first column the amount of charge sales for the day and in the second column the amount of money received that day on these accounts, adding the charge sales for the day to the balance for the preceding day, and subtracting the amount paid on them you have the balance receivable at the close of the day. The next heading is "Gross Profit," but as the third form of this system takes up the perpetual stock record we will skip it at this time and take it up later in connection with the stock register form. The next heading, found on this form is "Expenses"; here space is provided for an itemized account of all expenses. All money paid out for expenses will come in under some one of these headings, all of which are self-explanatory. The last column provides for entering the total expense. The third form is known as the "Stock Register" and provides for a perpetual stock record. This form alone is worth many times the cost of the system. With it you know at the close of each day just what articles of stock you have on hand and a full description of it, and with this form you are able to figure your exact net profit for each week. By glancing at this form you will see that it provides for entering a complete description of each article. In using this system it is necessary to give every article a stock number, keying it in such a manner you can tell at a glance to which department each article belongs, as for instance if you letter your departments then you will precede your stock number with the letter of the department to which it goes. Take pianos: you will number them as A54, A55, A56, A57, etc., the letter "A" preceding the number represents the department to which it belongs. But if you number your departments then you will let the first two figures of the stock number represent the department and when marking goods that go into any department from 1 to 9 you will need to precede the numbers with an 0 owing to the fact that any department from 1 to 9 has but the one figure, and in order to have the necessary two figures it will be necessary to place an 0 in front of it, as 0167, 0276, 0345, etc. But any department from No. 10 and on up it is not necessary to do this because the department number will contain the necessary two figures. When the clerk makes a sale it will be necessary for him to take the stock number of the article he sells and enter this upon the sales slip as well as the name of the article so that the bookkeeper can check this article sold on the stock register. Then as these slips come into the bookkeeper she will turn to the stock register and set down on a separate slip of paper the cost of each article sold, also the price received for the article. After she has taken down the cost and the selling price of all articles sold that day she will add up each column separately and subtract the cost from the selling price and you have the gross profit made that day on the goods sold. This gross profit figure will be entered in the "Gross Profit" column of the "Daily Record." At the end of the month or the week, you will take and subtract the total expense for that time from the gross profit and you have your net profit for that period. No guess work but absolute facts — wouldn't it be worth while to be able to know these things regarding your business? Not only does this stock register enable you to figure your profits, but it is an aid in buying. You are able to tell at a glance just what articles you have in stock, whether you need to buy stock or not. If stock needs replenishing you can tell just what articles and what styles, etc., are needed. It will also serve as a check against theft. With it you can go over the stock in any department and see if every article is still in stock that has not been checked sold on your stock register. UNCLE SAM KICKS KAISER TO MUSIC Canned Chastisement Amusing to Sidewalk Crowds. Uncle Sam, in front of a large and enthusiastic audience, spent most of yesterday kicking Kaiser Bill where such kicks belong. The kicking kept time with martial airs played on a phonograph. The little "Kaiser kicking toy" is for attaching to phonographs so that when songs which have as their theme the "canning" of the Kaiser are played the hearers can visualize the "canning." The above appeared editorially in the New York Sun. UNCLE SAM AND KAISER BILL Uncle Sam Boots Kaiser Bill in Vigorous Yankee Fashion and Boxes his ears to the music. Kaiser Bill is running away as fast as he can go dragging his "U-Boat Pretzel" with him. Uncle Sam attractively painted in four colors. A great novelty and attraction at this time. Item 100E Retail $1.50 RAGTIME R ASTUS PATENTED MARCH 16, 1916. One of the Funniest Dancing Toys ever made. Rastus is the Original Ragtime Coon — doing one hundred different steps to music. Attractively painted in four colors, dances well with any lively record and amuses children and grown people. Item 100A Retail $1.25 THE BOXERS PATENTED MARCH 16, 191S. These little fellows box merrily and heartily as the music plays, uppercuts and overhead swings, fancy footwork, all are very realistic and funny. Item 100B Retail $1.50 COMBINATION RASTUS AND BOXERS Dancing Rastus and Boxing Darkies, the two sets of figures combined with one mechanism all in one box — two toys in one. Item 100 AB Retail $1.75 (very popular) Wholesale and Export discount, in dozen lots of one kind or assorted, 33}'$ per cent. In three dozen lots of one kind or assorted, 40 per cent. NOTE. — Owing to unusual conditions, shortage of labor, fuel, possible embargoes, etc., we urge the trade to place orders AT ONCE FOR XMAS TRADE. There will soon be a tremendous shortage of mechanical toys of all kinds. You better send good-sized orders NOW. NATIONAL COMPANY Mechanical Specialty Manufacturers 281 Congress St., Boston, Mass., U.S.A.