Book-Keeping by Machinery; A Treatise on Office Economies (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1906 Excerpt: ...to 18 on the rule, as before. Find 222 on the rule. (It is convenient to use the runner as a marker, both in multiplication and division) and read the answer opposite on the slide. This is a little more than 12.30; it might be read 12.31 to 12.33. The correct answer is 12 1-3. A large number of examples in multiplying and dividing by 18 may be worked by reference to the engraving. PERCENTAGE. A stock of goods consists of Set the index of slide to the total or divisor 18,002.07 on the rule, say 18, as per engraving; opposite the value of each stock on the rule read the percent on the slide. These read 637, 157, 191, 149, respectively. The decimal points must be supplied by inspection. It may be seen at once that the shoes form more than half the stock, and hence that per cent must be 63.7. (It would be unreasonable to call it 6.37.) Likewise, we read hats 15.7, clothing 19.1 and notions 1.49. (This could not reasonably be called 14.9 per cent, because it is seen at a glance that 1 per cent would be $ 180, and hence $268.30 must be less than 2 per cent.) The above list of per cents add up $99.99. The figures may now be adjusted to make 100. per cent, say by calling the notions 1.5. RULE--To find what per cent a small number is of a large one, set to the large number. Find the small number on the rule; read the answer opposite on the slide. UNIT COSTS. It is required to find the cost per unit (of manufactured goods) of each of the elements which enter into the total cost. For example a cotton mill turns out in a week 18,000 pounds of yarn. The various items of cost are: Labor $ 318.45 Supplies 194.62 Repairs 296.82 Fixed charges 222.00 Total 1,031.89 Set the index to the production, 18, as in Fig. 21. Opposite 318 on the rule, read unit cost on slide, 1 77. We...