Post Exchange Methods
by
CAPTAIN PAUL D. BUNKER
UNITED STATES ARMY
A manual for Exchange Stewards, Exchange Officers,Members of Exchange Councils CommandingOfficers, being an exposition of a simpleand efficient system of accounting whichis applicable to large and to smallExchanges alike.
General Agents
The Eagle Press Service Printers
Portland, Me.
Copyright 1915
The Eagle Press—Portland, Me.
All rights Reserved
PREFACE.
Our Post Exchanges are usually in charge of officers withlittle or no experience in book-keeping, their assistants areusually enlisted men and not professional clerks and accountants,and there is, at present, no codified or standard systemprescribed for handling this business. Some parts of the PostExchange Regulations have become antiquated through thedevelopments of modern business methods such as the“Voucher Check System”.
In view of these facts it is felt that there is a real need ofthis book, and it is hoped that the methods herein set forthwill prove to be a step toward a uniform system that will beadopted in all Exchanges, one that will reduce overheadcharges, eliminate unnecessary labor and improve unsatisfactoryprofits.
The writer intended discussing several other importantpoints, such as Journal Entries, Mail Order Business, Consignment,Adding Machines, Loose-leaf and Card IndexFiling, etc., but circumstances over which he had no controlprevent, at present, any addition to these pages.
It is desired to give credit to Captain Henry M. Dichmann24th Infantry, who by his work in connection with thePost Exchange at Fort Slocum, N. Y., was the inspiration forthis work, and to Mr. James Parker, Cashier of the same Exchange,for valuable assistance rendered.
PAUL D. BUNKER,
Captain, Coast Artillery Corps.
Fort Hancock, N. J.,June 7, 1915.
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