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Author: 
 
 Bluim, J.M. 
 
 Title: 
 
 The accounting system of 
 an ice company 
 
 Place: 
 
 [Cleveland] 
 
 Date: 
 
 [1911] 
 
Q5-<^735MJb 
 
 MASTER NEGATIVE # 
 
 COLUMBIA UNIVERSITY LIBRARIES 
 PRESERVATION DIVISION 
 
 BIBLIOGRAPHIC MICROFORM TARGET 
 
 ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 
 
 1 
 
 370.8 
 B625 
 
 MUNTGCMW/ 
 
 Bluim, J 
 
 The accounting system of an ice company, by J. M. 
 Bluim . . . [Cleveland, Press of the J. B. Savage company] 
 ''igil. 
 
 1 p. 1., 5-104 p. illus. (incl. forms) 28^^^". [$10,003 
 
 1. Ice industry — Accounting. 
 
 Library of Congress 
 Copyright A 283837 
 
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 THE ACCOUNTING SYSTEM 
 OF AN ICE COMPANY 
 
 BY 
 
 J. M. BLUIM 
 
 AUDITOR AND ACCOUNTANT FOR ICE COMPANIES 
 
 COPYRIGHT. 1911, BY J. If. BLUIM. 
 OLEYELAND. OHIO, 
 
\ 
 
 '-0 
 
 CO 
 
 PRESS OW 
 
 TH« J, a. SAVAOK COMPANY 
 
 CL.Kvei.ANO 
 
 1. 3 ^ r J y ^ 7 
 
 PREFACE. 
 
 During recent years ice dealers generally have been giving considerable attention to the subject 
 of accounting and many of them are beginning to realize the advantages of modern methods in the 
 Accounting Department of their business. 
 
 The interest displayed by the dealers in this subject and the opportunities afforded the writer to 
 make a careful study of accounting methods through and by means of his connection with a large num- 
 ber of ice companies when acting in the capacity of Auditor, Accountant or Systematizer, caused the 
 writer to publish this book. 
 
 The information necessary for the work has been obtained by years of practical experience and it 
 is the belief of the writer that the user of this system, after it is thoroughly understood, will secure 
 the maximum of efficiency at the minimum expenditure of time and labor. 
 
 It is the writer's belief, that in order to be successful in any business and to succeed by honest 
 methods and without drudgery, one must conduct his business by rules and regulations, which must 
 be arranged to carry out some definite policy of an individual or a company. 
 
 With this idea in view, the writer has prepared, as a part of this work, a description of the system 
 for each class of employes required for the conduct of a retail ice business. 
 
 In the preparation of this system the fact is, however, recognized that the rules, regulations, etc., 
 governing the employes of ice companies, must vary in accordance with the local customs, prevailing 
 labor conditions, climate, competition, population of town or city where a company is located and the 
 personnel of its organization. 
 
 The duties described are therefore simply included in order to provide an example or foundation 
 for the preparation of a code of regulations and a system to conform with the ideas of the user and 
 his local conditions. 
 
 In the description of the system and the duties of the employes, it was necessary to use some 
 certain terms in referring to the various classes of employes. At first glance, some of the names used 
 may seem to be somewhat confusing to the reader, as the names applied to the various classes of ice 
 employes are widely difl'erent in various sections of the country, but whether the man who works in 
 the barn is called Barn Boss, Foreman or Superintendent, has no bearing on either the success of a 
 concern, its management or the planning of its system. The writer is firm in his belief, however, 
 that every company must have the duties of its employes clearly defined in order to secure the best 
 results, and that careful attention should be given, when arranging their duties, to secure for the 
 Accounting Department the co-operation of every one connected with the concern. 
 
 The writer believes that this accounting system will adapt itself to all the needs of the ice busi- 
 ness, whether it is used by a one-man organization, partnership or stock company, and it is intended to 
 act simply as a yard-stick for the measuring of the results of the day, month or year, and not to 
 dictate the policy of any one. In a few words, then, this system is an X-ray for the ice business, 
 portraying conditions accurately — but it does not claim to be the doctor — that's up to you. 
 
 -6- 
 
CONTENTS. 
 
 Chapter 
 
 1. 
 
 i( 
 
 2. 
 
 (« 
 
 3. 
 
 t( 
 
 4. 
 
 «t 
 
 5. 
 
 u 
 
 6. 
 
 *t 
 
 7. 
 
 u 
 
 8. 
 
 *« 
 
 9. 
 
 t» 
 
 10. 
 
 Page 
 
 System for the Superintendent ^'^^ 
 
 System for the Driver 13-15 
 
 System for the Foreman 16-17 
 
 Rules to Govern, and System for the Collector 18-21 
 
 System and General Instructions for the Clerk 22-24 
 
 Coupon Books and Records 25-26 
 
 System of Keeping Customers' Records 27-29 
 
 Forms and their Uses QO-QQ 
 
 General Bookkeeping 97-100 
 
 General Remarks 101-104 
 
 -7 - 
 
CHAPTER ONE. 
 
 SYSTEM FOR THE SUPERINTENDENT. 
 
 The foremen, .yardmen, barnmen and all extra help employed at the delivery station will be 
 directly responsible to the Superintendent. The responsibility of the Superintendent should be deter- 
 mined according to the size of the company. In one having several delivery stations, he would be 
 responsible to the General Manager; in a small company operating one station, he would be responsible 
 to the Board of Directors or possibly own the company and have no one to govern him. 
 
 The Superintendent should have a general knowledge of the system and methods employed in the 
 various departments and be thoroughly familiar with the rules and regulations governing all the 
 employes of the delivery department including foremen, drivers, helpers, barnmen, yardmen, etc., etc. 
 Unless he is the owner of the company or is also occupying the position of General Manager, he should 
 not attempt to direct the employes of the Accounting Department. The responsibility of the office help 
 must, however, be determined by the size of the company, and no definite plan of organization of this 
 department, which would be suitable for all ice companies, can be provided. In a company of suffi- 
 cient size to afford the employment of an Auditor, the clerks should be responsible to him, in other 
 companies they should be responsible to the Secretary, in a still smaller company, to the Superinten- 
 dent. Whenever possible there should be a distinct separation of the Delivery and Accounting Depart- 
 ments as the preparation of reports by the persons responsible for the results is a very poor policy to 
 pursue. When those departments can be separated the work of the employes in both departments 
 will show a decided improvement, as one will act as a check upon the other. 
 
 The Superintendent should be held responsible for the results on his territory, for the general con- 
 duct of all employes under his supervision, and he should thoroughly understand the company's policy. 
 
 He should be held responsible for the general appearance and conduct of the employes in his 
 department and should also be responsible for the company's property in his charge and its appearance 
 and condition. 
 
 The Superintendent should have one Foreman for each six routes operated, their duties being 
 outlined in Chapter Three, entitled **System for the Foreman." 
 
 The selection of competent Foremen will enable the Superintendent to maintain the discipline 
 necessary for the successful operation of his station and allow him to dismiss a driver at any time that 
 such action becomes necessary. 
 
 The Superintendent should reach the station each morning in time to permit the Foreman in 
 charge of the station to accompany the driver of the route he intends to write that day. He should 
 remain at the station until the arrival of one of the clerks, when he will be at liberty to perform 
 such other duties as may require his attention. 
 
 Under the system as devised various reports will be prepared at sundry times for the purpose of 
 keeping the Superintendent advised of the results obtained by departments and by employes respon- 
 sible to him. 
 
 In Chapter Eight, over fifty forms are shown and explained and the Superintendent should 
 become familiar with all the forms used in order to acquire a working knowledge of the entire system. 
 The forms to which the attention of the Superintendent is particularly directed are as follows: 
 
 The Collector's Weekly Report (Form 37) will show the amount of work performed by each col- 
 lector for each day and for the entire week. 
 
 The Foreman's Weekly Report (Form 38) will provide the Superintendent with a daily and weekly 
 record of the duties performed by each Foreman, also a record of the number of and the "time" of the 
 employes at work on each Foreman's district. 
 
 The Daily Station Report (Form 42) should receive the Superintendent's careful attention each 
 day as it will show him the amount of ice sold by each driver, the time they left the station and the 
 time of their return. It will also show the number of customers on each route, the amount of ice 
 
 -9 - 
 
each driver was "over" or "short," the number of horses used on each wagon and the amount of 
 wages of each driver and of the helpers if any are employed. 
 
 The amount of ice sales by trucks, sales to dealers and the amount sold at the station are also 
 shown as well as the total sales for the day. 
 
 By means of this report the Superintendent can readily determine whether a sufficient or insufli- 
 cient number of wagons are being operated and whether the number of helpers and other persons 
 employed are really necessary. He can also learn from this report whether the number of customers 
 on each route or Foreman's district is satisfactory to him and whether the drivers are loitering about 
 the streets or are completing their day's work as promptly as they should. The reverse side of the 
 report will show a summary of the pay-roll for the day and of the ice sold and purchased. 
 
 The Engineer's Daily Report (Form 43) will keep the Superintendent advised of the results 
 obtained in the Manufacturing Department. It will show the amount of ice produced, the number of 
 employes required for its production and an estimate of the cost of the fuel, light and water used. 
 Comparatively little time given to this report will show whether the plant is being operated in a care- 
 ful and economical manner. 
 
 The Foreman's Proof-sheet (Form 57) should receive the prompt attention of the Foremen and 
 the Superintendent should insist upon the prompt return of these sheets to the Oflice Department with 
 answers appearing thereon to all the questions. The number of questions appearing on these sheets 
 will show whether the drivers are reporting "Changes," "Stops" or "Commences" promptly by means 
 of their order books and will indicate whether the routes are being written often enough. 
 
 The Delinquent Account Record (Form 58) which is prepared monthly will show the names, 
 addresses and amounts due from all slow pay customers. By the number of names appearing on 
 these sheets and the amounts due, the Superintendent can determine whether the collections are being 
 made as promptly as they should be. 
 
 The Comparative Report of the Credit Department (Form 75) will show the results obtained by 
 the Creditman or person responsible for the collections, with a comparison of the results with the same 
 week of the previous year. 
 
 The Complaint Memorandum (Form 85) is for the purpose of making thereon a written memo- 
 randum of each complaint whether received by an official or by an employe of the company. All 
 officials and employes of the company should be required to report by means of this form each com- 
 plaint received and the Superintendent should see that all cases are promptly investigated and that 
 adjustments satisfactory to the customer complaining are promptly made. The number of complaints 
 received will indicate whether the employes are as obliging and courteous as they should be and 
 whether the delivery service is satisfactory to the trade. 
 
 No ice company can hope to succeed unless it endeavors to assure its customers fair and courteous 
 treatment and the prompt attention and adjustment of complaints tends to secure the confidence the 
 customers should have in the company they are dealing with. 
 
 The Superintendent's Weekly Comparative Report (Form 89) will provide the Superintendent 
 with a summary of the results of the week's business, with a comparison of the results obtained dur- 
 ing the same week of the previous year. 
 
 The Superintendent should give Forms 98 and 107, their descriptions and uses, his careful atten- 
 tion and should investigate promptly all the discrepancies reported to him by means of Form 98. The 
 use of these two forms will require but a small amount of time and will, if followed up, produce excel- 
 lent results berth financially and otherwise. 
 
 Sundry duties incidental to the day's work and matters which will require the Superintendent's 
 attention at various times: 
 
 "Bills for Saloon Accounts" will be handed to him daily by the Chief Clerk for distribution to 
 
 the Foremen. 
 
 All "Discounts" or "Allowances" made to customers will be submitted to the Superintendent for 
 his consideration. If in his opinion an allowance is justified he shall approve the same in writing, 
 using Form 39 for the purpose. 
 
 Correct Names and Initials. 
 
 When the Office Department is unable to obtain the correct name, initials or address of any 
 customer it will be the duty of the Superintendent to furnish the necessary information. 
 
 -10- 
 
 Mail Box for Cash Tickets. 
 
 The Superintendent should see that a locked mail box is conveniently located near the ice storage 
 for the reception of the cash ice tickets (Forms 32 to 341/2). He should designate some trusted employe 
 to bring to the clerk at the close of business each day all the cash tickets contained in the mail box. 
 The loss of any of these tickets should be promptly reported by the clerk to the Superintendent and it 
 will be his duty to locate the leak. 
 
 Lost Driver's Pouches. 
 
 The loss of a coupon pouch by a driver should be promptly advertised in the leading advertising 
 medium with the offering of a reward for its return. 
 
 Inventory of Sundry Supplies. 
 
 The Superintendent should have an accurate inventory of the factory supplies, barn supplies and 
 the ice on hand taken at the close of business on the last day of the month. This information should 
 be promptly given to the bookkeeper or clerk as it will be required for the preparation of a correct 
 monthly statement of earnings and expenses. 
 
 The Superintendent shall see that all cars of ice, coal, feed, etc., are promptly reported to the book- 
 keeper and that invoices are turned in for all supplies purchased. 
 
 The Superintendent shall keep a record of the "time" of all station employes and report it daily 
 
 to the clerk. 
 
 When increasing or decreasing the number of coupon books carried by a driver or when adding 
 a new route or discontinuing one the change should be reported by means of Form 71. 
 
 Maps of Territory Covered. 
 
 The Superintendent should provide his office with two framed maps of the city and should out- 
 line thereon the entire territory covered by the wagons operated from his station. In cases where 
 the wagons of a company or station cover only a part of the city the framing of the section covered will 
 be found to be more convenient than to use the entire city map. 
 
 The territory shown on the map should be subdivided showing the Foreman's districts, the route 
 lines and the number of each route operated. For the purpose of showing the various territorial lines 
 different colored inks may be used or paper tape can be pasted on the glass covering the map. One 
 of the maps should show the routes and Foreman's districts as laid out during the height of the season 
 and should be kept for future reference and for the purpose of assisting the clerks in tabulating the 
 number of customers supplied on each Foreman's district, this information being required for the 
 preparation of the Superintendent's Comparative Report (Form 89). 
 
 The other map should be kept up to date at all times, the route lines being altered whenever any 
 changes in route lines are made. The up-to-date map will enable the clerks to make prompt and 
 correct distribution of all orders for ice received to the telephone cards (Form 31). 
 
 The Special Delivery Wagon. 
 
 It should be the Superintendent's duty to see that all orders for ice received up to the time for 
 closing the office (6 P. M. during the summer season and 5 P. M. during the winter season) are 
 promptly filled. 
 
 To enable him to do this he should employ a young man or boy to act as special delivery man. 
 It will be his duty to fill all orders received which cannot be filled by the regular route wagons in time 
 to satisfy the customers. He should also fill any orders received after the drivers have completed 
 their day's work. 
 
 During the winter season or during the months when the trade is more easily satisfied the special 
 man's services can be dispensed with, but one of the drivers should, however, remain on duty until 
 the office closes to fill emergency orders. (See System for the Driver.) 
 
 The Organization. 
 
 As stated in the preface of this book no attempt is made to present to the reader a plan of organi- 
 zation which would include the officials of a company. Practically any company may, however, adopt 
 the following arrangement which outlines the responsibilities and duties of the Superintendent and his 
 subordinates. 
 
 -11- 
 
The Superintendent* 
 
 The responsibility of the Superintendent should be determined by the size of the company. 
 
 The Foreman. 
 
 The Foreman is responsible to the Superintendent. The explanation of his duties will be found in 
 Chapter Three. 
 
 The Driver. 
 
 The driver is responsible to the Foreman. His duties are set forth in Chapter Two. 
 
 The Coi lector. 
 
 The collector should be responsible to the Creditman or Superintendent, his responsibility being 
 determined by the size of the company. His system, rules, duties, etc., are explained in Chapter Four. 
 
 The Office Employes. 
 
 The ofTice employes will be responsible to either the Secretary, Auditor or Superintendent, it 
 being determined by the size of the company, its ownership, etc. The system for the OfTlce Department 
 is explained in Chapter Five. 
 
 The Helper. 
 
 The helper is responsible to the driver. 
 
 The helper should be a young man of suitable build and some education. He should be active, 
 clean-cut, ambitious to become a driver, and he should not be over twenty years of age. 
 
 He should wear the regulation uniform as adopted by the company and he should present a neat 
 appearance at all times. 
 
 He should not be employed to perform any of the duties of the driver, simply to assist him in 
 serving the trade, and should report to the driver in time to serve the first customer on his route. 
 
 He should be permitted to have the afternoon for recreation, such an arrangement ofTering an 
 inducement to young men to seek employment with the company. His compensation should not 
 exceed ten dollars per week and he should not be required to do any extra work. 
 
 He should be taught to be courteous to his superiors and be directly responsible to the driver with 
 the privilege, however, of appealing to the Foreman of his district, if the necessity for so doing should 
 arise. 
 
 The Yardman. 
 
 The yardman shall be responsible to the Superintendent. 
 
 It will be his duty to keep the yard clean and to attend to the wants of customers purchasing ice 
 at the platform. 
 
 He shall assist the Foreman in loading wagons each morning, and he may be required to drive the 
 special delivery or supply wagon. 
 
 Janitress. 
 
 A woman shall be engaged for the purpose of cleaning the ofYlce each morning, and she shall scrub 
 the floor and wash the windows at least once a week. 
 
 The Barnman. 
 
 The barnman is responsible to the Superintendent. 
 
 It will be his duty to feed, water and bed the horses, the time for so doing to be specified by the 
 Superintendent. He shall also attend to any horses disabled on account of sickness or by accident. 
 
 He shall also keep the barn clean and shall see that the horses are kept shod. 
 
 He shall also clean the Superintendent's horse and any extra or idle horses in the stable. 
 
 He shall report to the Superintendent any infraction of the company's rules that he may observe 
 and shall report any evidence of fast or careless driving noticeable. 
 
 -12- 
 
 CHAPTER TWO. 
 
 SYSTEM FOR THE DRIVER. 
 
 The driver should be assigned to a certain district and be held responsible for the results on it 
 and be held responsible for the horses, wagons, harness, tools, coupon books, supplies, etc., furnished 
 to him. 
 
 He should serve all the customers of the company on his district, regardless of the quantities 
 they may take. 
 
 He will be directly responsible to the Foreman of his district, but shall, however, have the privi- 
 lege of an appeal to the Superintendent. 
 
 The time for reporting for duty, time to begin serving the trade, and the time by which he shall 
 complete his day's work, will be determined upon from time to time by his Foreman. 
 • He shall be courteous to the customers as well as to his superiors. 
 
 He should at all times seek opportunities to acquire new customers. 
 
 He will not be permitted to sell ice for cash, to sell books for cash, to make collections, nor to 
 exchange ice for drinks or for any other articles or supplies. 
 
 He shall at all times when on duty present a neat appearance and wear the uniform adopted by 
 the company. 
 
 He shall not permit any person to accompany him on his wagon other than an employe authorized 
 to do so. 
 
 He shall keep the horses and harness clean and the brass parts of the harness polished. 
 
 He shall not feed his horses nor permit his helper to do so, and in case of an accident or the sick- 
 ness of a horse, shall not attend to the horse but shall immediately notify the Superintendent. An acci- 
 dent of any nature, whether serious or otherwise, shall be reported promptly to the station Superin- 
 tendent. 
 
 He shall complete his day's work as promptly as possible and will not be permitted to loiter about 
 the premises after having finished his work. 
 
 The driver will be charged with the weight of all ice he takes from the station (see Form 62), and 
 credited with any returned, and he shall account for the net amount charged to him. 
 
 An allowance for shrinkage will, however, be made of 5% from May 1st to October 31st and 2% 
 from November 1st to April 30th. The allowance will be made upon the amount of ice soldi not the 
 amount taken out. 
 
 He shall make a report each day as soon as he has completed his day's work, the method of report- 
 ing being described in the explanation of Form 53. For the method of keeping the driver's ice account, 
 see explanation of Form 65. 
 
 Supplies. 
 
 The driver will be supplied with a leather pouch containing coupon books of various denomina- 
 tions; a supply of weight tickets (Form 49); soliciting cards (Form 40) ; a supply of window cards 
 (Form 73) and an Order Book (Form 55). 
 
 Method of Serving Customers. 
 
 Three methods of serving customers will be used for the various classes of trade, to-wit: 
 First — By coupon system. 
 Second — By various weights. 
 Third — By regular order. 
 
 The coupon system should be used for serving all customers, excepting the following: butchers, 
 customers taking more than 1,000 lbs. at a delivery, and the office trade. 
 
 Various Weights. 
 
 For serving the largest consumers, such as butchers, the various weight system should be used, a 
 ticket (Form 49) being signed for each delivery made, the ticket being handed in when the driver 
 makes his daily report. 
 
 -13- 
 
Regular Order Customers. 
 
 Office trade and janitors of buildings or flats, or any customer to be furnished daily with a definite 
 quantity of ice such as 10, 15 or 20 lbs. should be served as a regular order customer. Until a change 
 is made in the quantity delivered, or until a customer discontinues service, the driver is credited with 
 the amount ordered, and it is not necessary for him to make daily reports of such customers. 
 
 Coupon Books to be Used. 
 
 Series * 'A" 10— 25-lb coupons 250 lbs. 
 
 Series "C" 20— 25-lb *• 500 " 
 
 Series "D" 10— 50-lb " 1000 " 
 
 Series "E" 10 — 100-lb coupons 'J 
 
 10— 50-lb " >2000 lbs. 
 
 20— 251b " } 
 
 Series **K" 10 — 200-lb coupons 
 
 fti'^l;:::::::::::::::::::;:;: " >»»»» '^- 
 
 8— 25-lb " 
 
 Series «*L" 30 — 200-lb coupons 
 
 24— 100-lb " \-,nnnn ik- 
 
 20— 50-lb " VlOOOOlbs. 
 
 24— 25-lb " 
 
 Series "M" 6 — lOOO-lb coupons 
 
 20— 500-lb " 
 
 30_ 100-lb " V20000 lbs. 
 
 16— 50-lb :.... *' 
 
 8— 25-lb " 
 
 All coupons used for the saloon trade should bear a "star" to distinguish them from those used for 
 all other classes of trade. The cover of the book and the receipt should also bear a "star." 
 
 Coupon Books. 
 
 The number of coupon books issued to the driver will vary from 15 to 30 books, according to the 
 requirements of his customers and according to the temperature, etc., etc. The books should be 
 counted in the presence of the driver in the morning when his pouch is given to him, and again when 
 he has completed his day's work. 
 
 Lost Books. 
 
 Books lost by the driver will be charged to him at the highest rate charged to consumers, after 
 a reasonable time has been allowed him to locate the same. 
 
 Supplying Books to Customers. 
 
 When supplying customers with coupon books the driver shall endeavor to furnish each customer 
 with a book which will last about two or three weeks. If not aware of a customer's requirements, he 
 should sell the customer the 250-lb. book, and at all times use the smaller books, as their use assist the 
 Collection Department. Books containing 2,000 lbs. and over should be sold only to customers of 
 established credit, as authorized by the Manager of the Collection Department. 
 
 "Star" Coupon Books. 
 
 All saloon trade should be furnished with coupon books marked with a "star" and drivers should 
 not accept unmarked or plain coupons from such customers. 
 
 Receipt for Coupon Book. 
 
 Upon delivery of a coupon book the driver should secure from the customer the receipt contained 
 therein signed by the purchaser, and showing the name and address. Place of collection should also 
 be noted if not to be made at the same address. The driver shall see, when receiving the receipt, that 
 it is plainly signed, and if not, he should rewrite the name and address at once. Unless a receipt is 
 plainly and correctly signed, there is danger of the loss of the entire book. 
 
 Serving Coupon Customers. 
 
 Coupons should be collected from the customer for the amount of ice delivered at the time each 
 delivery is made. When coupons are not obtained upon the day of delivery, the weight of the ice 
 delivered and the address of the customer should be written in the Order Book (Form 55) and the 
 coupons collected the following day, and a note of the receipt of the coupons made in the Order Book. 
 If ice is delivered by the helper, the driver should secure the coupons from him after each delivery. 
 
 The coupons should be kept in the driver's pouch as neatly as possible in order to facilitate the count- 
 ing of them when the driver makes his report. No credit will be allowed for mutilated coupons or for 
 coupons which the driver has failed to collect. 
 
 The delivery of less than 25 lbs. to a coupon customer is prohibited; a customer desiring a smaller 
 quantity should be served by regular order. The giving of coupons in change is also prohibited. If a 
 customer has secured a book containing coupons of a denomination too large for his use, another book 
 containing coupons suitable for his needs should be sold to the customer and the office notified to take 
 up the remainder of the partly used book, notation being made in the Order Book. 
 
 Cash Sales, Etc., Etc. 
 
 The sale of ice for cash, exchange of ice for drinks, etc., instead of coupons, is sufficient cause for 
 the dismissal of the driver or his helper. 
 
 Ice Sales to Milk Dealers. 
 
 Milk dealers can be supplied at their place of business or at the ice plant only. They shall not be 
 supplied on the street for coupon, credit or cash. 
 
 Driver's Order Book (Form 55). 
 
 The driver's Order Book is for the purpose of noting therein all information affecting the office 
 records, service, etc., such as customer's removal, change in the quantity of ice desired by a regular 
 order customer, change in class of service, order to discontinue, failure to collect coupons, failure to 
 get signed ticket (Form 49), or subsequent collections of coupons from previous date. 
 
 These and any other notes which will affect the office records should be written in the Order 
 Book by the driver. The Order Book should also be used by the Office Department to note therein 
 instructions affecting the driver. 
 
 Window Call Card. 
 
 Instructions for use of cards appear on the reverse side of the card (See Form 73). The driver 
 will be furnished with a supply of call cards for the use of such customers as desire them. The use 
 of the call card is, however, optional with the customer and driver's excuses for failure to properly 
 serve a customer on account of cards will not be accepted. The driver should study the requirements 
 of his customers and not depend upon the customer's use of the cards. 
 
 New Customers. 
 
 When commencing to serve a new customer by various weight or by regular order, notation should 
 be made in the Order Book, and if a regular order, the amount of ice ordered should be noted. When a 
 customer recommences with coupons from an old book, notation should also be made stating the name 
 and address of the customer, series and number of the coupons received. It is not necessary to note 
 new coupon customers in the Order Book, but the coupon receipt should in such cases be marked 
 "new." Addresses of all new coupon customers will be entered in the driver's Order Book by the clerk 
 each day as soon after the driver has made his report as possible. 
 
 Telephoning for Orders. 
 
 During the summer season, the driver shall communicate with the office by telephone at least 
 twice each morning and each afternoon to obtain the orders received by the Office Department. One 
 or two calls per day will be sufficient during the colder season. 
 
 Special Deliveries. 
 
 Each driver will take his regular turn as a special delivery man, and on that day after having 
 served his route will remain on duty until the station closes for the day. He will take care of all 
 orders coming in during the afternoon after the regular routes are finished. When taking out orders 
 he should be supplied with a book having the orders written in it. When he returns he should either 
 produce a coupon or a signed ticket (Form 49) to account for each delivery made. 
 
 -15- 
 
CHAPTER THREE. 
 
 SYSTEM FOR THE FOREMAN. 
 
 The Foreman should be a graduate from the ranks of the drivers and should be responsible to the 
 Superintendent, with the privilege, however, of appeal to the Manager or one next in authority. 
 
 The Foreman should have direct supervision over the delivery and sales of ice, employes, tools 
 and equipment necessary to transact the business of the company on a given district named by the 
 Superintendent; the Foreman's districts being so arranged that each Foreman will have charge of, not 
 to exceed, six routes. 
 
 Each Foreman will be held responsible for the conduct of the drivers and helpers employed on 
 his district, for the number of customers secured upon each of his routes, for the amount of ice sold 
 and for the delivery of ice on his territory. 
 
 He shall furnish a bond of suitable amount and shall make all collections from the saloon 
 customers supplied on his district. He will be allowed 5% of these collections for expenses. The 
 collections must be reported to the Chief Clerk on Form 74 not later than 5 P. M. on the day of 
 collection. 
 
 On each day that it is unnecessary for him to drive a wagon, he shall "write" one of his six routes. 
 When engaged in performing this duty he shall leave the station with the driver and remain with him 
 until he has completed his work for that day and returned to the station. 
 
 He may, however, make saloon collections upon the route which he is writing. When writing 
 routes he should show the name of each customer, address and method of serving, i. e., whether by 
 coupon, various weight or regular order, also showing the amount of the regular order if the customer 
 is taking in that manner, and he shall show the amount of ice required per week by each saloon 
 served. (See Forms 98 and 107.) 
 
 The written list of the route should be given to the Station Clerk as soon after its completion as 
 possible. It will then be checked by the clerk with the customer's account cards and a list prepared 
 of all omissions and corrections. 
 
 This list (termed Proof-sheet, Form 57) will be handed to the Foreman whose duty it will be to 
 furnish correct answers to all questions appearing thereon in the space provided and after this is done 
 shall return it as promptly as possible to the clerk. 
 
 It is also his duty to keep the latest written copies of all his routes (Form 59) at the office, proved 
 and corrected ready for use in emergencies, as it will be his duty to take the place of any of his drivers 
 in their absence. 
 
 When consolidating or splitting routes it shall be the duty of the Foreman to have all such routes 
 written and proven, both before route is changed and after this is done. 
 
 It is the Foreman's duty to be familiar with the requirements of all the customers on his district, 
 and see that the method of serving each customer corresponds with the company's records. It is also 
 his duty to maintain the company's regular schedule of prices to the trade in his district. 
 
 The Foreman shall insist upon the ice sales of the drivers in his district being made strictly in 
 accordance with the rules governing the sale of ice, i. e., by the coupon system, regular order or 
 various weight. He shall encourage the use of coupon books by all classes of trade, excepting 
 butchers and office trade, and shall also encourage the sale of the smaller coupon books. The Fore- 
 man shall not permit the driver to serve any customers not registered at the office. 
 
 The Foreman should see that the horses are carefully driven and frequently watered, that they 
 are well cared for, and that the harness and all equipment is kept clean and in good repair. 
 
 When necessary to feed the horses on the routes, the Foreman will designate the stable where 
 they shall be fed. and under no circumstances shall he permit them to be fed on the street. 
 
 -J6- 
 
 A list (Form 98) showing all the saloon customers who are not taking the amount of ioe 
 reported by the Foremen as being required, will be furnished him each week and it will be his duty to 
 investigate all cases appearing on this list and report his findings to the Superintendent as promptly 
 as possible. (See Forms 98 and 107.) 
 
 When engaging men to be employed as helpers, the Foreman shall endeavor to select only those 
 who will, in his judgment, become, with the proper training, competent drivers. 
 
 He shall familiarize himself with the rules governing the drivers and see that they are observed. 
 
 The Foreman will take "turns" in opening and closing the station (one week at a time). When 
 opening the station he shall remain on duty until the arrival of the Superintendent and when closing 
 shall remain until the driver of the last wagon to return to the station has made his report. Upon days 
 when all of the drivers have made their reports before the time prescribed for the closing of the 
 station, he shall remain until the closing time. When relieving the Superintendent in this manner, 
 the Foreman in charge of the station shall have full authority to act in his stead. In the event of sick- 
 ness, or of accidents preventing the appearance of more than one driver on any one of the Foreman's 
 districts, the Foremen shall assist each other. 
 
 The Foreman shall wear suitable business clothes when attending to general business, and the 
 uniform while serving ice. He shall not permit any driver or any helper to serve ice without wearing 
 the regulation blue clothes and cap. 
 
 The Foreman shall make daily and weekly reports (Form 38) of the various duties he has per- 
 formed, and shall keep a record of the time of all the help employed on his district, including the 
 amounts to be paid to each employe. 
 
 During the winter season a Foreman may be required to act as a driver, but when he is relieved 
 of his district and commences to serve a regular route, it shall be his duty to work strictly under the 
 rules governing drivers, and he will be subject to the direction of the regular Foreman in charge of the 
 district where he is employed. He will not be permitted to make collections or assume any liberties 
 not enjoyed by the regular drivers. The regular rate of Foreman's wages will be continued, provided 
 he is in good standing at the time the change is made. 
 
 .17. 
 
CHAPTER FOUR. 
 
 RULES TO GOVERN COLLECTORS. 
 
 Responsibility. 
 
 Collectors are responsible to the Creditman. 
 
 Bond. 
 
 A surety bond of $500.00 will be required from each collector, the expense to be borne by the 
 company. It is the duty of the Creditman to deliver bond properly executed to the company for each 
 collector employed. 
 
 Time. 
 
 Collectors shall report to the office, either personally or by phone, not later than 6 30 A M 
 standard time, and shall be on the route constituting that day's work, not later than 7 o'clock A M ' 
 standard time. * '' 
 
 Hours. 
 
 Collectors shall reach the Credit Department to report their day's work not later than 3.30 P M 
 standard time. '' 
 
 INoney for Change. 
 
 Collectors will be required to carry with them while on duty, at least $10.00 in change. 
 Biils for Coilection. 
 
 All bills and statements shall be left in the office at all times, excepting those which constitute the 
 next day's work, all of which must be returned to the office in the afternoon and left there until the 
 next time the collector takes the same route, on which day they will again be taken on the route 
 together with all new bills which have been turned over to the collector by the Creditman durine such 
 interval. 
 
 Discounts. 
 
 All claims for discounts or allowances of any nature must be referred to the Creditman. 
 Expense. 
 
 Car-fare may be allowed by the Creditman when considered necessary. 
 
 Weelciy Reports. 
 
 Collectors will be required to fill out a weekly report sheet (Form 37) showing each day's work 
 separately, and the total at the end of each week. 
 
 Coilector's Conduct. 
 
 Collectors are expected to be courteous and civil in dealing with customers, and show a willingness 
 to explain bills when necessary, and on receiving money never to forget the courtesy of a "Thank You." 
 Complaints. 
 
 When a collector learns of any complaint about the service of ice, especially where a customer has 
 been missed, he shall notify the station serving such customer, by telephone, to send ice immediately 
 It is the duty of the Superintendent to promptly fill all orders received in this manner. It shall be the 
 collector's duty to make a written report of each complaint made to him by the customers, using a 
 Complaint Memorandum (Form 85) for this purpose. 
 
 Responsibility. 
 
 Creditman will have direct supervision of all employes in the Collection Department, and is 
 responsible to the Manager. 
 
 Bond. 
 
 Creditman shall furnish suitable bond. 
 
 -18- 
 
 Coliector's Rules. 
 
 It is the duty of the Creditman to see that the rules and regulations governing collectors are 
 
 enforced. 
 
 Collector's Badge. 
 
 Every person authorized to collect bills must be furnished with a regulation collector's badge, the 
 Creditman taking a receipt therefor. 
 
 Creditman will receive the bills for collection from the Chief Clerk daily, and must distribute them 
 to the collectors the same day. He will arrange the collections by districts, with a collector for a given 
 district, and he should be familiar with the territory daily covered by each collector. 
 
 Slow Pay Customers. 
 
 A record shall be kept of all C. O. D. and Suspense Accounts, by filling in the information as 
 shown on the card (Form 11). Cards should be arranged alphabetically according to names, and kept 
 in trays provided for the purpose. When bills are received from the clerk, they should be divided 
 according to the collector's districts, and all "New" bill (bills marked with an "N") are compared 
 with the record of the slow and suspense accounts, and bills for such customers should receive prompt 
 attention. 
 
 Disputed Bills. 
 
 All disputed and questionable bills that the collectors do not succeed in adjusting promptly shall 
 receive the personal attention of the Creditman, and some basis of settlement arrived at as speedily 
 as possible. All discounts are subject to the approval of the Manager. 
 
 Delinquent Sheets. 
 
 Lists showing all accounts due for thirty days or more, shall be checked promptly, and such 
 accounts given prompt attention (Form 58). 
 
 Weekly Report. 
 
 Creditman will make a weekly report of the results in his department, using Form 75, and have 
 the same, together with the collector's weekly reports (Form 37) in the hands of the Superintendent 
 by Monday of each succeeding week. 
 
 Office Collections. 
 
 A list will be prepared daily by the Clerical Department showing all the collections received at the 
 office. This list will be given to the Creditman or Chief Collector and it will be his duty to divide the 
 collections so received into separate lists covering the territory of each collector. Upon receipt of the 
 list each collector shall select the bills of accounts showing office credits and return them to the Credit- 
 man who shall promptly destroy such bills. 
 
 Presentation of Bill. 
 
 Except in cases where customers are known to be slow pay, collectors should inform customers 
 that the presentation of the bill immediately after the sale of the coupon book is simply for the verifica- 
 tion of the account, and not a demand for payment. 
 
 Payment on Account. 
 
 When a customer pays on account, the collector must avoid signing his or the company's name 
 on the bill. He should only show the amount collected, date of collection, and after deducting it from 
 the amount of the bill should show the balance due. 
 
 Disputed Accounts. 
 
 All disputed or incorrect accounts must be referred to the Creditman with a brief explanation of 
 the customer's statement plainly written on the reverse side of the bill. 
 
 -19- 
 
Receipt of Coupon Book. 
 
 If a coupon receipt is required for anv rpa<;nii p.^nr« ia . ._ 
 
 lector and handed to the Creditman who wi 1 secure ^h^ I ""h' "' f"""""'^ ""*"' ""' "^ ">« ■=<"- 
 Place of the coupon receipt until it is returned to the files '""■ '"'""'*■ ''°™ '' '' '° "* "'*'' '" 
 
 Clerks will charge each collector with the receipts given him fPnrm 7«^ ^ 
 when he returns them. Should the collector leave the emZv rfhf . ' "l^ "*""" '""" *"""•»« 
 
 see that all the receipts are returned by him. company, the Creditman should 
 
 Redeeming Coupon Books. 
 
 redeerti:rz:r"o^ro:z^:«rn rrofatZ" "^^ ^^^^^ '^^'"« '<=^- »"« -■-'- »•>-" 
 
 bill, marking the name and addre so the customer to^l Kl ^T^'"" "'"""'' "^ ''"'''^'•' °" ""e 
 with the allowance for the same and the ^^1!^^' *°«.!.*''«'-/"'> '"e number of pounds redeemed, 
 
 hook. Hedeemea books are ^^:':^: rL:i^::^: :i:^ix.-z^-- " '" -'-'' 
 
 Cash. 
 
 shoHSe::Torrr6.\rslHaTerotrjuct"d1r"*' V ^"n' '"" " "•="«' '- '"« ~» »' «>e 
 be placed in an envei;pe marked as foUows n11 nf^.h ",?*."*'*'''^ P^^ " °ver, the amount is to 
 
 envelope with the money enclosed shoMh „ ! 1 ! '''""'*"''' "^^'^ """ ""' «■"»"''» °ver. The 
 located. When it shoutd'brentered on Form tT" "'"''''" ""*" ^"^ ""''^P'"-'*'' ""'^o*'"" « 
 
 Requirements. 
 
 59) arS^TeLLrnr(rm\Tr^^o\l;r ^^'' ' »"-«- ^^ '-^ 
 
 The bag to be used for carrying money only 
 
 informron't;^Jh1hetlL!t::^l;siLrs"„^l *° '"^ •'''^"•"" <'»'>-'■"-'' -^ -0 ^1. 
 
 rect or disputed accounts, complaints orooor^^'^' "' "'* °''''"'' °"^''' '"' ^''t™ "="• i"""'" 
 
 of customers, or any inf^rma^ "t tLXth^^r/oHr rm;:„;s7„rsr ^ °""''^- ^''"°-' 
 
 to ^^i'^::i^:t"::^^^^^^ r r "" '- "■- ^°"-"»" «'«-'"-' 
 
 in the Order Book shall be as brief as possible and be e rT , "'" "f , "'''' ""'■ ^" "<"«' """<« 
 column for street numbers only, and Ta^li^nt^lea^^ rrk-rirbetw^nTacrLtr '"' "" 
 System of Reporting. 
 
 to the°ctVk rtt 'aSi o?kl^Ter^^ror: ^"^'"''' "^ ''- "°*- "'-^- ^'"'" "• '-«• *- 
 toget:^^:urramtn\ i^nSi "r.^ ;ror:i""c::^it -- -' '""'«■• '-«' - — • 
 
 The daily collection blanks (Form 74) are to Hp 1p« *»♦ th^ «*« ^ .. 
 
 r>«^ 1- ^ V Willi I't; are lo De left at the office and used as instructed hplnw 
 
 cre.^T^^^Z:^l^Z:Z^:^:-^^ hook crorm 5., posting the totanrunT'oTthe 
 
 discounts made. TheTfferenTbetwe^ the IT ,Z "l" """""' °' "">' """ "" «"ow"ces or 
 
 amount Of money to be tufneTirJitMreeonecttnblL: "' '"" """""^ "'" '"''P'-"*"* '"« "-* 
 
 .he dtlunrsC(ForLT9! '"rt rmout^hX' '/fT/^'f *" "^ "^'^^ '" »"« P™"" -'"- <"> 
 will be turned over with the collection blank and "' '°'f ?: "?" ''"^'' "^'"^ «. K.'d by the Creditman, 
 blank, count the money and g°ve the co lleclr » I 'f the bookkeeper, who will audit the collection 
 
 Jiving of the receipt wi^reiieve the couictor of f T'"* '"e amount of the day's collections. The 
 .» Shown by the credits poeronhscXti^ respons.bUity for the amount collected that day. 
 
 Description of System of Delivery for the Collector's Information. 
 
 Customers are divided into three classes : Coupon, Various Weight and Regular Order Customers. 
 
 Coupon Customers. 
 
 Each "coupon" customer is supplied with a numbered coupon book, for which a receipt was given 
 to the person who furnished the book, and from which coupons are detached and given to the driver as 
 a payment for each delivery of ice made. 
 
 A bill should be issued for each coupon book sold on the day after the sale. The balance, if any is 
 owing, should be shown on the bill. 
 
 On receiving bills, collectors should pin or clip together bills for the same customer, after noting 
 whether the balance shown on the new bill agrees with the last bill issued. 
 
 In pinning bills together, the last bill issued should be on the top. When a customer owes for two 
 or more books and desires to pay for one, the collector should give the customer the oldest bill 
 receipted and correct the balances appearing on the remaining bills. 
 
 Various Weight Customers. 
 
 A "various weight" customer is one who is furnished ice in irregular quantities as required. Each 
 delivery being receipted for by the customer on Form 49, and should be billed either weekly or 
 monthly. 
 
 Regular Order Customers. 
 
 A "regular order" customer is one receiving a stated number of pounds of ice a stated number of 
 times per week, and will be billed either weekly or monthly. 
 
 Bills. 
 
 As soon as the bills are received, each collector should divide the same into six routes, each 
 route to constitute a day's work, arranging each route in streets and blocks, and the bills of the 
 customers on each street and block in numerical order, placing all the bills in the order that the 
 customers are to be seen, so as to avoid unnecessary delay while on the street. 
 
 The collector may, when requested to do so, leave the bill with the customer. Notation is, how- 
 ever, to be made in his Order Book. In such cases another bill will be issued by the Bookkeeping 
 Department which will be marked "Duplicate" and should be ready for the collector upon the follow- 
 ing day. 
 
 -90- 
 
 -21- 
 
CHAPTER FIVE. 
 Th , . K '^^"" "" ^"^ '"■^'"'* *"' °"">^ DEPARTMENT. 
 
 tendent, Foreman, Drivers and Collectors '*^'*''' '"<^'"ding the system for Superin- 
 
 >s corpLItira'd^r c;rmrr?o;f ;;rsturb:fr '" ''"'.T ''-' ""•'^«^^'-' *• »•■ »"«' ">e system 
 
 A c mpl; Z::XZZ f: r" :' T"''"°" '"^ fonowin/nUTare .iven: 
 retail, servin', ^OoZlZ^TZlT^ o^'^htf^r " T '' T""^' ^^"'"« '''">' '°- °' '- ^t 
 clerks during four months of tLe year Another co^„ '*• *"' '"'""' ^'""^ «"<* '"ree assistant 
 
 wagons, used the system as described and re^u "ed'huLnHr. ?°' 'T""'''' "^'^'^''"'^ -S^" 
 
 In the first instance, all the "General BookT«^ " f J'^ ^"""^ ""^ """''^ y**--- 
 ment of sales, earnings and expenses Is comn^M"!' T'""'"* """ P^«Pa^ation of a monthly state- 
 second instance an average of on d^y plr mo„Th' was ^U ZV^" '" *""' '''' "'' '"°""' '^-^ "> «>« 
 
 It has been the experience of the wriLr^h,7.r ""^ '■^''""■*'' f*"" ""is purpose, 
 
 company's bookkeeping'methrds to s ch" degre th:tTheT "n h'*'" *"' '"'''^^'"'^'' ^™P'''y ">e 
 lack of thoroughness is responsible for the losf of a I'-v - so-called system becomes valueless and its 
 edge Of the management. The reader i therefore cln.fn h ''''''■"':'' P™"'' *"*■»"' '^'" '"e knowl- 
 Ihe system as a whole will entail comparative.Jlittle expense'"''" ' """"''' "' «'""-«*-"■ ^s to use 
 General Instructions to Clerks. 
 
 With It:: r/ks" ZT.:: zi\zi"iT:zT.:re' '-^-v- - °- ^^'-^ --- «"- 
 
 is prepared o'n Monday fo'r both day: ' °°' '"''' """=" '"«»''°'' '«<^-«s Sunday work! and one report 
 Lost Pouches. 
 
 ProrSl^^::^:^Z^^Z:^;j;^r r-' '- ''"'^'' ">''• '"^^ -«- - may be 
 looking for used coupons of the books lost 1^0^ he ' "' "'T' "' '"* "'^^'"'^ """"s as possible by 
 can be ascertained by referring to Form 95 " """ "'^""''- '^"^ """'"^--s "f '"e books lost 
 
 Coupon Books and Pouches. 
 
 cierk™;o?eh.' 'I'f"^ ^i^^z:!^ iTt.Tz^t ^ ''^r^-" """' -"'"'--' '" «-« ^-'- 
 
 would be well to count the books and take a receinf f iT" ""' ''°"'"' ^'"' ""^ "'"er person, it 
 Should be taken in this matter, as ^ome person h'Td be d T"" "'"' """^^ '"*■"• *'"'='' ««™ 
 all coupon books. "^ ^''°"''' ''^ """""y ^sponsible for the safe keeping of 
 
 New Customers. 
 
 .ann^er:^ti;i::rbere™e::H'i;::r:- -^^^^^ 5., i„ a legible 
 
 work. """ "'^ evening after the driver has completed his day's 
 
 Stationery. 
 
 Teleplt ''"' ^'^^'' ''^^"" " '''''-'^ '' '-' -^- ^^^^^--^ ^^- ^^ — ar. 
 
 shouldr/ewe t^eTulTt:^^^^^^^^ ^^^:^ ^^^ telephone, this part of the se.iee 
 
 able to designate certain persons in each oL/ ^ ^ k 5'"^*"'* ^^''^^^^ efficiency. It is advis- 
 business. ^ °' '° ^^'^ ^^'"^ ^^« "^^^ be best qualified to handle the telephone 
 
 -22- 
 
 Colieotions. 
 
 Chief Clerks shall refuse to accept collections from drivers, and shall accept only saloon collections 
 
 from Foremen. 
 
 Safes. 
 
 The combination of the safes should be changed each year, or upon a change of the Chief Clerk. 
 
 Instructions Governing the Accounting of Ice Sales. 
 
 Ice sold at the station must be accounted for in the following manner, viz: 
 First — Cash Sales. Form Nos. 32-33-34-341/2-35. 
 Second — Charge Sales. Form Nos. 49-51. 
 Third — Coupon Sales. Coupons. 
 
 Ice sold by drivers must be accounted for in the following manner, viz: 
 
 First — Coupon Sales by coupon books. 
 
 Second — Charge Sales by Form 49. 
 
 Third — Regular Order Sales by Form 55. 
 Cash sales by drivers are strictly forbidden and cash should not be accepted from the driver. 
 
 Order of Work for the Clerk. 
 
 The "Order of Work" for the clerk is arranged for the purpose of assisting the clerk to conduct 
 the affairs of the company in a systematic and regular manner and covers all the details of the system 
 
 necessary to complete the day's work. 
 
 1st.— The duty of the clerk upon arrival at the office each morning will be to ascertain the amount 
 of cash received previous to that time as shown by the duplicate of the cash register slip (Form 35) 
 and by counting the cash tickets sold (Forms 32 to 341/2). The cash in the drawer should then be 
 counted and if it does not agree with the amount shown on the slip, the difference should be reported 
 to the Superintendent for immediate correction or investigation. 
 
 2nd.— Prepare summary of the cash receipts of the previous day as shown by the cash register slip 
 (Form 35), make entries in the cash book and then balance cash. 
 
 3rd.— Prepare cash for deposit in the bank and when the money is ready for deposit enter the 
 amount in the cash book, also making entries of other disbursements in the cash book. 
 
 4th. Make up the output of ice for the previous day in the output book (Form 62). 
 
 5th.— Recount the coupon returns of the previous day making corrections if any are required on 
 
 Form 59-B. ^ . , , • ^ 
 
 6th.— Compute results of the route driver's sales in Form 65, information for this being obtained 
 
 from Forms 53, 59-B, 62. 
 
 7th.— Make entries showing the "time" of employes for the previous day in the time book 
 
 (Form 66). ,^ ._ 
 
 8th.— Prepare Daily Station Report (Form 42), information being obtained from Forms 43, 6^, 
 
 65, 66. ^^ _., 
 
 9th.— Enter summary of the totals shown by the Daily Report in the summary book (Form 70). 
 10th.— Refill the driver's coupon pouches. (For explanation, see Coupon Books and Records.) 
 
 11th. Enter coupon sales of the previous day in the coupon sales book (Form 68). 
 
 12th— Post credits from the collection blotter or sheets (Form 74) to Forms 1, 2, 4, 5. Also post 
 credits from the redeemed book (Form 96) to Form No. 1. 
 
 13th.— Enter charges on Form 1 from the coupon sales book (Form 68) following each entry to 
 the customer's card with the preparation of the bill for the coupon book sold, using Form 16 for bill- 
 ing. (See Form 16 and the description of billing.) 
 
 14th.— Enter charges from the weight tickets (Form 49) to the customer's account cards 
 
 (Form 2). ^ , 
 
 15th.— Enter charges from the output book (Form 62) to the customer's account cards 
 
 (Form 2) for any ice sold on account, at the station. 
 
 -23- 
 
Collector for his information. ^ "" '* *° ""^ Creditman or Chief 
 
 I'L'h^rhn *" """"'^^ 7'^''"' ™<"-« '^""«n by the Foremen (Forms 67-59). 
 statio'n'^seTurrarfn^irof'Znl'elf^rar^a;::^'^"' ^"^ '^""^ "^"-^^ »* ^ ^^ ^ - 
 
 the aZn-;t"eU::tr;ttr::L;rrtr(L^';'^ri%ro':^^^^ n;°rtr " ^^^ ^"'-^^ 
 
 by each one on the cash register slip (Form 35) * '"°°"°' "°"*'""* 
 
 Duties to be Performed on Saturday or Monday of Each Week. 
 
 22nd.— Prepare Weekly Comparative Statement (Form 89) 
 
 day f'ofw';;^'"'""' "" '"''™" ""■ "' "''" '" '"^ "■"" '"'°'' '°'- P^^-"'"' - ">e Wednes- 
 
 intendfnt"*""^"" "' """"' "' """"^ '"P"""^ °" '"'"'' «"" " ""^ -« «<I--d notify the Super- 
 Last Day of the Month. 
 
 month'""''''""""' "'" "'""'' °' ""' •'"^■*''' '•*P'"-' •=""■' "^o^™ 53) for use during the ensuing 
 Tenth Day of Each Month. 
 
 purpoT'"'*''''''' ' ''"' '' "'' '"''"^''' "'"'' "^^"""^^ ^'' *" ^"«^-' "-n« f^onr. 58 for this 
 
 First Day of Each Month. 
 
 rr.nnfM**''"^'''"^"*" ^u.^ ^°'''""* '° ^'^ '^^'«^"^ ^^ "^^^ "^^^^^^y ^^gular Order customer also each 
 
 Last Duties of the Day. 
 
 ticket?('F;;mf32'3VL' '^^^^^^ Tk'*"' ''^ '"' ""* ^"' ^^^* ""^^^^ «^ *^^ -«h ice 
 
 tickets ( I' orms 32-33-34-341/2) sold during the day. Ascertain the number of each kind sold and see 
 
 If It agrees w.th the number of tickets which were turned in at the close of the day's business K not 
 tSs """'""*'"''"'"'"" '"^^ ^* ^,, ,, ,, p^^^p,^ investigate the Lss of the 
 
 dnnp^ln^i" c.ash sales are heavy, verification of the numbers of the tickets sold and turned in may be 
 done early m the morning of the following day. The clerk shall also see that all the oder books 
 and driver's pouches are ready for the next morning and that all orders for ice have been filed The 
 cash, driver s pouches, ice tickets, books, customer's account cards, etc., etc., should be placed in the 
 safe or m places provided, the safe locked and the office closed for the night 
 
 -24- 
 
 CHAPTER SIX. 
 
 COUPON BOOKS AND RECORDS. 
 
 The adoption of the so-called coupon system has been widespread during the past few years and 
 has been of inestimable benefit to many companies. Its advantages have been so thoroughly adver- 
 tised and so often explained in the Trade Journals that it is perhaps unnecessary to do more than to 
 briefly outline the virtues of the system which are as follows: 
 
 1st. It provides the majority of ice consumers with a system that is easily understood and 
 
 affords the customers a simple method of keeping a check upon the driver. It also assists the customer 
 in keeping a record of the amount of ice used, as payment is made in coupons for each delivery made. 
 
 2nd. — The use of the books is a way to better bookkeeping and reduces to a minimum the pos- 
 sibility of errors in accounting, as the charge for each book sold avoids the necessity of a charge for 
 each delivery made, and in this way it greatly reduces the number of entries required. 
 
 3rd. — It practically eliminates disputes with customers, as the company is virtually selling coupon 
 books instead of ice and the customer's receipt is obtained for each book sold at the time of its delivery. 
 
 4th. — It is a great time saver for both the delivery man and the office employes, especially so 
 during the latter part of the day when the drivers are making their reports, as a very little time is 
 required for this part of the day's work. 
 
 5th. — It practically obviates the necessity on the part of the office employes for working over- 
 time as is often the case when issuing bills weekly or monthly, as each book is billed upon the day 
 following its sale. 
 
 The prompt billing and presentation of the bills will greatly reduce the amount of the "Accounts 
 Receivable" as a large number of the customers will soon learn to pay for each book when the bill is 
 
 presented. 
 
 The books should be ordered from a dealer making a specialty of this class of work and all books 
 
 should be numbered consecutively. 
 
 The coupon books should be as carefully guarded as cash, and some trustworthy person held 
 responsible for them. A record should be kept of the books purchased and sold and an inventory taken 
 each year in order to ascertain the degree of accuracy of the work of the coupon clerk. 
 
 All receipts returned for books sold shall be filed numerically in series, to allow prompt reference 
 to the same (Form 10). 
 
 A coupon liability account (Form 70) should also be kept in pounds and value, the account show- 
 ing the total pounds of unused coupons contained in the books of the customers as well as their value. 
 
 Driver's Pouches. 
 
 Each driver should be provided with two pouches referred to as "A" and "B" respectively, both 
 pouches showing the driver's route number. The "A" and "B" pouches are used on alternate days. 
 The duplicate pouches are used to avoid refilling at night, in this way a pouch being always ready for 
 the driver in the morning without inconvenience to the office force. In addition to the driver's 
 pouches, a supply of books referred to as "Special or Chief Clerks Pouch" should be provided for the 
 office use from which the driver's pouches can be replenished during the day, and for any sales made 
 direct to customers. 
 
 As a rule, the supply in the driver's pouch is sufficient for his requirements, but during the 
 extremely warm weather he will need extra books, and the use of these special pouches wiU permit a 
 thorough check of each day's sales. 
 
 Filling the Driver's Pouches. 
 
 Place the pouches in numerical order, according to route numbers, on the desk before you, then 
 conveniently arrange an abundant supply of all series of both plain and star books. 
 
 Having found the page in the driver's coupon register (Form 95) for Route 1, remove all the books 
 and receipts from pouch No. 1, divide the receipts into series, cancel the number in the register of all 
 the receipts returned, replace in the pouch a coupon book of the same series for each receipt returned, 
 
 -26- 
 
numrer'u'ndefits TeZ' ''"""'" "'""'" "'^^' "'"" *" ^"^ """"^ ^^ -^P'-^"^' "^ -»-'"« «-•• "ook 
 Then recount the number of books contained in the pouch, which total should agree with the total 
 
 s, nntT -^H h' ""'"" "f" ""'^"' "''• " ""' ''-"P'^f^ 'his part of the work to haval driver 
 supplied w.th the same number of books. When the number of books carried by the driver is changed 
 see that this is done in both the "A" and "B" pouches. cnangeo, 
 
 Missing Coupon Books. 
 
 «„H .^"f "^'^J^harge «"PS (Fo'-m 7i) should be prepared for each missing book, stating the series 
 
 ing the clerk s name to the charge slip. One copy is to remain in the Coupon Clerk's possession for 
 reference the other is to be placed in the pouch from which the book is missing. The harge slip 
 
 LZT I '"^n """ '."' P"" "' """ '"'^='"« ""o" ""'" " - f°"n<l »■• has been charged to the driver 
 who lost it^ After waiting a reasonable time for the lost book or for the receipt for the same the 
 book should be replaced by one of the same series, and the lost book charged to the driver 
 Redaomed Coupon Books and Racord. 
 
 All unused or partly used coupon books returned by the customer are to be entered in the 
 redeemed book (Form 96) showing the name and address of the customer returning the book and the 
 amount o the unused coupons. The amount in pounds is to be posted to Form 1 also the credit 
 
 ^ZJt H '"""k '*'' ^'h T"""" "*' '"'^■•«^'*' 'h"-" ^^ ' -«'"' - F-- 1 -"d also in Form 96 
 After entries have been made the redeemed coupons should be destroyed with the coupon returns 
 
 Coupon Returns. 
 
 The coupon returns of the previous day, which were placed in envelopes, should be recounted and 
 If any errors are found, the amount of the returns shown on Form 59-B should be corrected The star 
 
 rTuZed tT bV^est" " ''''' """"'''' ^°^"°^^^ '»' ""'^ °" '^^ ^^ -^ «" -«-~ 
 
 Coupon Inventory. 
 
 An inventory of coupon books should be taken at least once each year, at which time all the books 
 on hand should be carefully counted. A list should be made showing' th^ number of LoL of each 
 series on hand, and the total pounds of coupons contained therein. Add to this total the total in pounds 
 tZ. T. rr''''' 'r'"^ ''^ succeeding year. At the time of the next inventory, subtar^^^^^^ 
 the gross total the amount of the coupon sales of the year. The remainder should be he conten s S 
 pounds o coupon books then in stock. In addition to this, the coupon receipts, which are filed 
 numerically under the different series, should be inventoried and a report made of an^ missing receipts 
 
 -26- 
 
 GHAPTER SEVEN. 
 
 SYSTEM FOR KEEPING CUSTOMERS ACCOUNTS. 
 
 Forms 1-2-4-6-6-7. 
 
 Customer's Account Cards. 
 
 Size of cards, 8x5 inches, the color denoting the method of serving. 
 Methods of serving: 
 
 Form 1 — For coupon customers only. Color of card — Canary. 
 
 Form 2 — For various weight customers only. Color of card — Green. 
 
 Form 4 — For weekly regular order customers only. Color — Pink. 
 
 Form 5 — For monthly regular order customers only. Color — White. 
 A separate card is to be provided for each customer. 
 
 These cards should be placed by routes in trays following the route guide (Form 6) and the cards 
 of each street arranged numerically following their respective street guides (Form 7). 
 
 The street guides should be arranged alphabetically when streets are named, i. e., Euclid Ave. or 
 Superior Ave., and numerically when streets are numbered, i. e., 10th Street or 71st Street. 
 
 Names and Initials of Customers. 
 
 The name, correctly spelled, and the customer's initials shall be entered on the card, the address, 
 also the date the delivery of ice was commenced, the rate charged, and the place the bill is to be 
 presented for payment, if not at the place of delivery. 
 
 When the clerk is unable to secure the correct name and address of a customer, it shall be the duty 
 of the Superintendent to do so. The use of the city and telephone directories is advised for the veri- 
 fication of customer's initials and the spelling of names, or the correct address. 
 
 Change in Metliod of Serving Ice. 
 
 When a customer changes from one method of taking ice to another, the account is to be closed 
 by transferring the balance due to the new card, noting the transfer of the account on both cards. 
 
 Class of Business. 
 
 Each card (excepting those of the domestic trade) shall be marked stating the business the 
 customer is engaged in, such as "Grocer" "Florist," "Butcher," etc. Saloons are to be designated by 
 marking the cards with a star. 
 
 Contracts for Ice. 
 
 When a customer has a contract for ice, the fact should be stated on the account card, showing the 
 date of the expiration of such contract and the rate to be charged. 
 
 Consolidating or Splitting Routes. 
 
 When consolidating or splitting routes, the routes to be changed should be written and proven, 
 and all the cards placed together following the new route guide. 
 
 Serving Janitors. 
 
 Cards of janitors receiving free ice shall be marked "Free Ice," but shall be charged half rate, 
 listed monthly and the total amount charged to "General Expense." 
 
 Customers Stopped for Non-Payment. 
 
 The clerk will write on such customer's record card on the line following the last charge or 
 credit — "Stopped for non-payment," entering the date and by whose order the service was discontinued. 
 When recommencing, give the date and by whose order. All the above is to be written on the card in 
 "Red Ink." A similar note is to be written in the driver's Order Book (Form 55) so as to notify the 
 driver to either discontinue or recommence such customer, as the case may be. 
 
 Removals. 
 
 When a customer moves from one address to another, the account should be continued on the card 
 in use and the card transferred to the new location. In such cases the new address should be entered 
 on the card and a red line drawn through the former address. The date of removal should also be 
 shown. 
 
 All removals should be entered in the Removal Book (Form 77) both the old and new addresses 
 being shown. 
 
 -27- 
 
I 
 
 (For^T5)t t Lrro/t ::::jre*; ^^'^-^ '"-'-' -- -'"""' ">™-*' - o^"- book 
 
 Immediate notice should also be given to the Collection Department of the customer', removal 
 
 paid.'::rn Tzt.iT:^T.:::zi:z:zr '" ^^^-^^ ''^-^"-^ '« ^- -• ^ -- -- 
 
 Transferring Balances. 
 
 carried forward on both sides of the cafd. * """"' '"" """"'"« ""= """'""' 
 
 Closed Accounts. 
 
 Lost Accounts. 
 
 the ntL"rar'wren fhev",t uT ^'r'l' ""* "" "^^P' =""»"» '"e current accounts until the end of 
 da e thel we"; charged off a„1^,ho M ?h T '.1" '""" ^'""""' """ ^''""P*" "1'°^' Account," and 
 nied XharetLallvaLrrtin; , k' "'"^ ««P=«-ately for reference. These cards should be 
 
 Auditing Accounts. 
 
 DebiU and Credits. 
 
 ^^tTL'^'TT""^" "'"''"f* '""'' '^"" ^' "^^"'"^^ ^^«^ *he following sources only: 
 lo Form 1— Coupon customers— from Form 68 
 
 To Form 2— Various weight customers— from Forms 49-53-62. 
 
 To Form tiM ""♦M^ ''^"^i^' ^'^'' customers-from Form 55 and 57. 
 AX7K ^o'^"i/>— Monthly regular order customers— from Form 55 and 57 
 
 baian^!" a-t'dL^ t:^^:: rz:;-^:^^^:^:' —" -' «^^ ^-- '» - — 
 
 Posting Credite. 
 
 Credits are to be posted in "Red Ink," showing the date of payment. 
 
 Credits can be obtained from the following sources only 
 
 OfTice collection sheet . . p ^/ 
 
 Collector's collection sheets. . V^^"^ l\' 
 
 Redeemed Book . IP^"^ ^^- 
 
 "^"^"rf "T, "; -"r,''' *'''^''="'"* '^haUbe shown on the custol^r-f card's'I/forw"-' 
 
 ^jt:^. rrcoirbeZiii^e: ':^-^^ i r^:::-r'^T^ ^^-^^ 
 
 "^rXrnlhl^^ret'st-dl^^^^^^ 
 
 until it has been entered on the customer s record cl' ' """'' '■""" '"^ ""■" P°'»<'<'- ""' »»' 
 
 -28- 
 
 Each clerk will be furnished by the Chief Clerk with a number to be used (mstead of a check 
 mark). This is for the purpose of placing the responsibility for clerical errors. 
 
 The clerk shall remove only one card at a time to work on, replacing the same before another 
 is removed. For no cause whatever should a card be permitted to leave the office. 
 
 New Bills. 
 
 Exercise great care to issue bills of neat and business-like appearance. Chief Clerks can by glanc- 
 ing at several bills daily, and by calling the attention of clerks to any existing carelessness, greatly 
 improve the general appearance of the bills issued. 
 
 "Star" Bills. 
 
 Bills of all "star" customers shall be handed to the Superintendent for distribution to the Fore- 
 men; all others, given daily to the person in charge of the Collection Department. 
 
 Coupon Bills. i «• 
 
 Bills for coupon books shall be issued on the day following the sale of the same. (See explanation 
 
 of Form 16.) 
 
 Weekly Bills. . • , ^ r, ^ /o ^ 
 
 Shall be prepared on Saturday of each week for all ice delivered up to and including Friday. (See 
 
 explanation of Forms 17 and 18.) 
 
 IMonthiy Bills. , * xu kh 
 
 Bills of monthly customers should be headed during the month in order to complete the bills 
 
 promptly on or after the first. File such bills with the customer's account cards until the first of the 
 month. (See explanation of Form 18.) 
 
 Wail Bills. ,, ..„ ^ „ 
 
 All "Mail" bills shall be mailed from the Collection Department. The word "Mail shall appear on 
 all such bills, also the business address, if not to be mailed to the address at which ice is delivered. 
 All bills to be collected at an address other than the residence shall be so marked. 
 
 Balances of Previous Years. 
 
 Customers still owing a balance of some previous year shall have such amount shown on the DUi 
 
 as 1908 balance, or whatever year it may be. 
 
 Bill for Special Delivery. ♦• u * 
 
 When a "Special Delivery" is made to any person not a regular or coupon customer the ticket 
 signed by the customer (Form 49) shall be pinned to the bill and such ice billed upon the day following 
 the delivery. The customer should, in such cases, be informed that future deliveries will be made by 
 the coupon system only. 
 
 Overpaid Accounts. 
 
 An itemized bill should be issued immediately when a credit is received, the posting of which 
 causes an account to be overpaid, and should show all the charges and credits for the year. All the 
 debits and credits should, however, be verified before referring the matter to the customer. 
 
 Errors. 
 
 Neither permit one clerk to correct the errors of another, nor do so yourself. Insist upon the 
 
 clerks making their own corrections. 
 
 Bills Left With the Customer. 
 
 The collector may, when requested to do so, leave the bill with the customer. He shall, however, 
 make notation of the left bill in the Order Book (Form 55). In this event another bill will be pre- 
 pared by the clerk marked "Duplicate" and given to the collector. 
 
 Partial Payments. 
 
 Bills shall be issued against all customers who have made partial payments of their accounts, all 
 such bills to be marked P. P. (meaning partial payment). A rubber stamp should be provided for this 
 purpose. Clerks when posting credits should place a check mark on the collection sheets (Form 74) 
 opposite the name of each customer who has made a partial payment of the account. The clerk will 
 obtain in this way a list of the bills to be prepared for this reason. 
 
 -29- 
 
CHAPTER EIGHT. 
 
 
 FORMS AND THEIR USES. 
 
 the selling of it for cash aUhe plaUo"m " "' """""'^ '° ="' '"«'^*'^ <>' '^^de, including 
 
 A company that does not serve the so-called "regular order" or ofHce trade will not require Forms 
 
 FORM 1. 
 
 4-5-18. 
 
 A company that does not operate an ice mach 
 
 ine can eliminate Form 43. 
 
 A company that does not harvest natural ic? can eliminate Forms 44 and 45 
 
 require Forms 32-33-34- 
 
 A company operating a small number of wagons mav nn«,fnnn« th 
 until the advisability of using them arises, i. e:ZL7l3Tsniti: 
 
 These Ready Made Accounting Forms will be supplied 
 moderate, than if ordered from your local printer. 
 
 use of several of the forms 
 58-64-73-75-77-89-96. 
 in any quantity desired and at prices more 
 
 Form No. 
 
 6 
 7 
 10 
 11 
 31 
 37 
 38 
 39 
 42 
 43 
 53 
 55 
 56 
 
 Per 
 100 
 
 .60 
 
 .60 
 
 FORM NAME. 
 
 "Coupon" Customer's Account Card.. $ 
 "Various Weight" Customer's Acct. Card. 
 "Regular Order" Customer's Account 
 
 Card (weekly) «« 
 
 ' ' Regular Order ' ' Customer 's Account 
 
 Card (monthly) g^ 
 
 Route Guide per dozen,' Vsc. 1.25 
 
 Street Guide 
 
 Guide Card for Coupon Receipts 
 
 Credit Record Card ' ' 
 
 Telephone Card 
 
 Collector's Weekly Report .[.[ 40 
 
 Foreman's AVeekly Statement ........... 1.25 
 
 Explanation of Discount \q 
 
 Daily Report 1 25 
 
 Engineer's Daily Report j qO 
 
 Driver's Report Card ..' 1*95 
 
 Driver's Order Book, Per dozen, $1.00. 
 Statement of Sales, Earnings and 
 
 Expenses , „_ 
 
 1.00 
 .60 
 .50 
 .50 
 
 Per 
 1.000 
 
 $4.00 
 
 4.50 
 
 6.50 
 
 6.00 
 
 8.50 
 
 5.00 
 
 3.00 
 
 3.50 
 
 2.50 
 
 10.00 
 
 2.50 
 
 8.50 
 
 7.00 
 
 9.00 
 
 Per 
 100 
 
 Form No, FORM NAME. 
 
 57 Foreman 's Proof-sheet , . $ .50 
 
 Delinquent Account Record ,50 
 
 Route Book, etc., etc., per dozen, 40c. 
 
 Statement of Sales and Shrinkage 1.25 
 
 Scale Book, $1.50 each. 
 
 Ouput Book, $4,50 each. 
 
 Record of Driver's Sales and 
 Shrinkage, $2.50 each. 
 
 Time Book, $1,50 each. 
 Coupon Sales Book, $1.25 each. 
 Summary Book, 40c each. 
 
 Collection Sheets 
 
 Receipt for Coupon Book Receipt 25 
 
 Removal Book 
 
 Complaint Memorandum 
 Superintendent's Comparative Report 
 Record of Coupon Books Tssue<i 
 
 Record of Coupons Received 
 
 Star Customer 's Record [[ j qo 
 
 Driver's Pouches, 50c each; $5.00 per dozen. ' 
 
 58 
 59 
 60 
 61 
 62 
 65 
 
 66 
 68 
 70 
 74 
 76 
 77 
 85 
 89 
 95 
 98 
 107 
 
 Per 
 1.000 
 
 $2.75 
 
 3.00 
 
 .75 
 .50 
 1.25 
 .50 
 .50 
 
 5.00 
 1.25 
 5.00 
 
 3.50 
 
 7.50 
 
 includ^d^rtt^rv'tniso^riceff" a 'T' "' '"""' '"*' ^"' "^ "-''«'^- P™- "^ ^0™ 
 application. The "rices' nZ^rZ '^L'^'l^^'^J^"^ '^' "■-« O-'^^ -i" »« furnished 
 notice. 
 
 s not 
 
 pr.ces quoted do not include carrier charges and l: ..^;;:, Z Z„TeZZZ 
 
 Address all communications to 
 
 J. M. BLUIM, Cleveland, Ohio. 
 
 N«* 
 
 m^ 
 
 COMMCNCEO 
 
 ■■¥■ 
 
 COLLECT *T / 
 
 STOPPED 
 
 CARD NO 
 
 REMARKS 
 
 CLASS 
 
 • 90J' '90 
 
 OAtC' 
 
 COUPON 
 
 WCICHT 
 
 RATE 
 
 oceiT I 
 
 CRCOIT 1 
 
 OATC 
 
 •ALANCC { 
 
 D^kTC 
 
 COUPON 
 
 WEIGHT 
 
 R»-TE 
 
 ocaiT 1 
 
 cncoiT 
 
 DATC 
 
 ■ALANCC 
 
 
 
 / 
 
 A IS" 
 
 
 J? ,Cfl 
 
 
 
 
 
 Si'^o 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ill. 
 
 iLooQ 
 
 Xo o 
 
 
 
 
 Son 
 
 
 
 
 
 7 CO 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ^/??r 
 
 
 2.^0- 
 
 Q 
 
 
 ^ on 
 
 
 Jli-^O 
 
 t^ 
 
 r 
 
 
 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
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 1 
 
 oo 
 
 ¥ 
 
 ( 
 
 9 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4< 
 
 
 2. I> a^ 
 
 
 
 S. ^j^ 
 
 
 r-"— 
 
 / 
 
 
 d ao 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 -r- 
 
 
 LO.S 
 
 
 
 
 1/ 
 
 ^1 
 
 
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 . 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ■ 
 
 
 
 
 . 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 iT 
 
 
 
 Form 1. 
 Coupon Customers Account Card. 
 
 This form is used for the purpose of keeping the coupon customers accounts. Charges are to be 
 made from the Coupon Sales Book only (Form 68). Each book is to be charged and billed the day 
 following its sale, entry on the card showing the date of sale, number and series of book and amount 
 charged for the book. After the charge is made, the total balance due shall be entered in the balance 
 column on the same line as the charge for the last book. Credits are obtained from Forms 74-96. 
 
 -30- 
 
 -31- 
 
FORM t. 
 
 PORM 4. 
 
 
 ^^ -tr2.<r- 
 
 
 RCMAMKI 
 
 / / 
 
 
 "yf**, {/// > 1 
 
 •". J-J^t^uCu 
 
 ' 
 
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 Mv<^ 
 
 ^-T 7 
 
 
 '17 
 
 -\7 t 
 
 
 J^O ff cano NO. 
 
 i-^ 
 
 
 •«▼« art! 
 
 — r 1 — 
 
 •MT naTc 1 
 
 B<»IT 
 
 DacotT 
 
 D«T« • 
 
 
 4 
 
 
 ^ /^ 
 
 (o IX 
 
 LX€1 
 
 
 
 ixiL 
 
 6 
 
 
 6 
 
 
 
 u 
 
 
 
 
 L^U. 
 
 7 
 
 
 
 8 
 
 
 
 
 
 
 
 
 9 
 
 
 
 10 
 
 
 
 
 
 
 
 
 11 
 
 
 
 12" 
 
 
 
 
 
 
 
 
 18 
 
 
 
 14 
 
 
 
 
 
 
 
 
 lo 1 
 
 
 
 IG 
 
 
 
 
 
 
 
 
 17 
 
 
 
 '8 3 A^.JL. 
 
 ■ 
 
 
 
 
 
 
 
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 21 aSjLJL 
 
 
 
 22 ±J^j^^ 
 
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 23 ^X «^^ . 
 
 
 
 24 ^jlo^Z 
 
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 25 
 
 
 
 26 
 
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 27 
 
 
 
 28 
 
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 29 
 
 
 
 30 
 
 
 fT 
 
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 31 
 
 
 A /7 
 
 eokiuFMrp 1 
 
 * 
 
 CHANGE 
 
 
 STOP 
 
 
 
 
 
 EXTRA ICC 
 
 
 
 
 
 
 -"/7 7/'—/ J : 
 
 DATE 
 
 IM. 
 
 PRICE 
 
 DATE 
 
 IB*. PdlCt 
 
 DATE WK. JAM. 
 
 n». 
 
 MAMM 
 
 APHIl 
 
 tlAY 
 
 JUNE 
 
 JULY 
 
 AUO. 
 
 •Err. 
 
 OCT. 
 
 MOV. 
 
 DEC. 
 
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 H, 
 
 U-R ' 
 
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 T^ 
 
 
 
 
 
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 APRIL. 
 
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 -^\ 
 
 F= 
 
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 JULY 
 
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 1 
 
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 OCTOBER 
 
 ==- 
 
 = 
 
 pATi 
 
 DEBIT 
 
 CRfcOIT FOL. 
 
 BAL. 
 
 Date 
 
 DEBIT 
 
 CREDIT FOL. 
 
 1 
 
 BAL. 
 
 Date DEBIT CREDIT 
 
 3 ZfL 
 
 FOL. 
 
 BAL. 
 
 Date 
 
 DEBIT CREDIT 
 
 FOL 
 
 BAL. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 10 
 
 16 . 
 
 
 M 
 
 i 
 1 
 
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 ^1 
 
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 NOVEMBER 
 
 
 
 
 
 FEBRUARY 
 
 
 
 
 
 
 MAV 
 
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 Li 
 
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 Form 2. 
 
 Various Weight Customers Account Card. 
 
 This form is used for the purpose of keeping the various weight customers accounts. Charges to 
 nnn'' T't T. T""^ ^"'''^ ^^'""^ 49-53-62. The weight of ice sold to a customer is to be entered 
 opposite the date under the heading showing the month of delivery. Bills of these accounts are to be 
 issued either weekly or monthly, as is considered advisable. The amount of ice delivered shall be 
 totaled each week or month as shown by the card and entry made in spaces provided, showing date of 
 ending of week or month, weight of ice delivered, the amount charged for it and the total balance to 
 date. Credits are obtained from Form 74 only. 
 
 Form 4. 
 Regular Order Customers Account Card (Weekly). 
 
 This card is used for the keeping of the accounts of the weekly regular order customers, i e., those 
 desiring ice in small quantities such as 10, 15 or 20 pounds daily. Cards are ruled on both sides show- 
 ing all the months of the year and a space is provided for each week. Accounts are opened on these 
 cards when the commencing of a customer is reported in the driver's Order Book (Form 55) or on 
 the Foreman's Proof-sheet (Form 57). When commencing a customer the driver should report the 
 amount of ice ordered and the number of deliveries desired per week by the customer. In example of 
 this form, the customer ordered 20 pounds daily (except Sundays) and is entered on the card as 6-20, 
 price shown as 48c per week. Such customers are then charged with the amount ordered until a 
 change of order is reported. Charges on these cards are computed and entered each week. The only 
 information necessary for the driver to furnish is the commencing, stopping, a change in the amount 
 taken by such customers or any extra or less ice delivered. Credits are posted from Form 74 only. 
 
 -32- 
 
 -88- 
 
FORM 6. 
 
 FORM 6. 
 
 NAME 
 
 ADDL 
 
 
 
 <^ 
 
 f 
 
 c. 
 
 k. 
 
 ^ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 r 
 
 
 CARD No 
 
 1 /^'^^ 
 
 OATC 
 
 
 T 
 
 
 
 
 
 ciri 
 
 tA K 
 
 :c 
 
 ■ — 
 
 ■ — 
 
 
 
 
 UTE 
 
 COMMCncC 
 
 PMMIS PINCI 
 
 lATE 
 
 CHAMOCI 
 
 poum 
 
 PRtCi 
 
 - tTOP 
 
 OATt ecsiT 
 
 CWOIT OATC BALANCC 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 /^ 
 
 / 
 
 
 
 
 
 
 7- J/ / ^ -J 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ^/ 
 
 /16 
 
 Vf 
 
 tlu 
 
 X - ^/ I iL / 
 
 ° 1 
 
 r- ^ n 9 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i. 
 
 ^^ 
 
 ^; 
 
 / 
 
 
 
 -H- 
 
 i- ^1 iL 9 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ^ — i£ iti. 
 
 
 , ^a 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ■ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ■ 
 
 
 
 ^ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 II 
 
 1 
 
 
 
 Route IAo.JLL 
 
 Written Pro«e« 
 
 No 
 Questions 
 
 Date 
 Answered 
 
 Foreman 
 
 Clerk 
 
 Date 
 
 Written Proven 
 
 No 
 Questions 
 
 Date 
 
 Answered 
 
 Foreman 
 
 Clerk 
 
 M. 
 
 Ll,r 
 
 4 
 
 Un 
 
 If/z^Ul 
 
 Xe. 
 
 
 
 
 
 
 
 y^ 
 
 
 "( 
 
 f 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 • 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Form 5. 
 Regular Order Customers Account Card (Monthly). 
 
 Form 6. 
 Route Guide. 
 
 AU 
 
 This form is used for the purpose of separating the account cards of one route from another 
 the cards of each route follow their respective route guide. 
 
 An entry should be made on this form each time the route is written (Form 59) showing the date 
 it was written, the date proven and the number of questions made when proving the route (Form 57). 
 The name of the Foreman who wrote the route and the initials of the clerk who proved it should be 
 shown. The date of the return of the proof sheet by the Foreman should also be noted in the space 
 provided for the purpose. 
 
 -34- 
 
 -35- 
 
PORM 7. 
 
 FORM 10. 
 
 EUCLID AVE 
 
 A 601-700 
 
 » i 
 
 I" 
 i i! 
 
 )M 
 "f 
 
 Form 10. 
 
 Form 7. 
 
 Street Quide. 
 
 st.eeru';oX"hiirrroj;:!sCater '"' ''" ""^""-"•' '-''""" -^'^- 
 
 One card is used for each 
 
 Guide Card for Coupon Receipts. 
 
 This form is to be used to assist in easily locating receipts. One card is to separate each one 
 hundred receipts, each card marked, showing series and numbers of the receipts following it. 
 
 First card is to be marked "Series 'A' — 1 to 100," and is to be followed by all coupon receipts 
 marked "Series A," between the numbers indicated on the guide card. 
 
 Use separate filing boxes for each "Series" of the coupon books in use. 
 
 86> 
 
 -•7- 
 
FORM 11. 
 
 FORM 12. 
 
 TBfi CITY ICB DELIVERY CO. 
 
 eott NEW BNOLAND BVn^DXNO 
 CLEVELAND, O. 
 
 vem(nd, O.. 
 
 I/zzl i9o£. 
 
 .?••///> ^ V hi^^^jt.^ 
 
 .Dr. 
 
 .Street 
 
 ± 
 
 R«T. Coupon Sbr — i=:LZ. — No. / s./ / 7 7 
 
 ' • %yT /OOP Laa. 
 
 80U> FOR S. 
 
 Coupons Usbu. 
 
 Ly O 
 
 Coupons Rbpbbmbp ^Q Ji- 
 APPROVBDt 
 
 ^^ 
 
 CaiBV CI.BKS. 
 
 Fob. 
 
 .4^ 
 
 /O Lbs. Coupons Rkturnbd. •_ 
 
 L 
 
 sx. 
 
 Received Payment in ptTLt. for above account 
 
 Form 11. 
 Credit Record Card. 
 
 Kept ■ f ;;z:?,::,ti?L'':: :J:r;°s"„i'o;L^ rra"si" tr -i '-^ ^o"-'--'- ^^^ -^^ - 
 
 on Whose account the company suffered a losH^d for eachTe eXrt' TT T. "" "'"*' <="'»''■"«'• 
 name, the address at which the ice was delivered and an ,,,h.» !.. " """"" <"'«'"» ""'y- The 
 
 s.o.d he entered on the card, aiso the amount re the^ el;t;rdr ^ rl^rirrnr^o^ 
 
 or noirm::;ro'?;re;t''::rnt/ire ::::;?;:: :zir7,r ^'-""--^ - ~ 
 :?r e^o;:c":r m-ad^ -'■ ^'- - -'« '^ = ^^^ ---''^erm"rd^v:L-a= 
 
 examr^^oriL^^rtiu^ror raifrh ru:[or:s''^t'"hf " "'^^"' -" "-^ '-"' ^--'o «•« 
 
 entitled to credit if there is no card amonrthe recorr * "'""""' "'^' "" <="*""n«'s are 
 
 Form 12. 
 
 Receipt for Cash Refunded. 
 
 This form is to be used for the purpose of securing a signed receipt from a customer to whom 
 cash has been refunded for unused coupons. 
 
 The name and address of the customer, the number and series of the book returned, the amount of 
 coupons used, the amount unused, and the amount of money refunded should be entered on the 
 receipt. 
 
 The name and address of the customer should be entered on Form 74 and the amount deducted 
 from the collections of the day. Entry is to be made in red ink and the amount charged to the 
 customer's account. 
 
 An entry should also be made in the Redeemed Book (Form 96) and the customer credited with 
 the amount of the returned coupons. 
 
 -38- 
 
 -39- 
 
FORM 16. 
 
 FORM 17. 
 
 •" -j-zr- 
 
 ZA^i^oi. 
 
 Now 
 
 BouoexoFTHE CITY ICE DELIVERY CO. 
 
 Pure Crystat. Ice 
 
 VOKIO 
 
 DATS 
 
 ^ 
 
 a.^ 
 
 COfWOHNO. 
 
 /'^ 7^^ ^ 
 
 2: 
 
 ^^■laaT 
 
 ^c^J-C i2 
 
 Datk. 
 
 -too. 
 
 Rbcbtvsd Paymbnt, THK CITY 
 
 ICE DELIVERY CO. 
 
 PBB. 
 
 Sta 
 
 Clgvcx^nd. O.. 
 
 ^ 
 
 .190i 
 
 ^yl^^tn^^l/^— 
 
 BOUaHT OF 
 
 PamcfPAi. Omc* 
 Ti3 WiLUAkiaoM Bloo. 
 
 THE CITY ICE DELIVERY CO. 
 
 MAMtTVACTOMM* AWO DIltTRIDUTKRS Or 
 
 Pure Crystal Ice 
 
 Bku. anb 
 Cwauoca Puonb* 
 
 Folio 
 
 J^olo 
 
 LBS. Ice Commencing. 
 
 _Ending_ 
 
 iIjjL-q^M^ 
 
 s 
 
 jfki- 
 
 Paid. 
 
 .leo THE CITY ICE DELIVERY CO. 
 
 PBB 
 
 Form 16. 
 Coupon Customers Billhead. 
 
 prepaTe'o'rthel'; ZZtllT'.rTZ '^o^'S^J^'r Tl nT " "'^'^ ^^'^ «'>^" '^ 
 of the customer, date of billing and datP of=»?. k T ' '^ '*'*" '""^ ""« "^m* and address 
 
 the book represents, and th alunt cha'^d fo 'the"H",H '""^°' '"^ ''°'"'' '"" ''"'"^'^ °' P°""d 
 amount due. Shall also show the p.ace'o? o 1 ction " 'not at Th77 """''T'' " '"'' '"^ '"« *°"^ 
 Each bill should be prepared immediate v a ^r.h; L a"he place where the ice is delivered, 
 account card. immediately after the charge has been entered on the customer's 
 
 i 
 
 Form 17. 
 
 Various Weight Customers Billhead. 
 
 This form is to be used for the purpose of preparing bills for the various weight customers. Bills 
 are to be made out either weekly or monthly as may be required. Weekly bills shall be prepared on 
 Saturday and show the name and address of the customer, the date the bill was issued, amount of ice 
 delivered up to and including Friday of that week, the amount of the charge for the same, the previous 
 balance, if any, and the total amount due. Weights may be entered on the reverse side of the bill when 
 necessary. Monthly bills should be issued on the first day of the month and should be prepared in the 
 same manner as the weekly bills, showing the ice delivered for the entire month and the amount due 
 for the same. These bills should be headed during the month and placed with the account cards in 
 order that the work may be completed promptly on or soon after the first of the month. 
 
 Bills shall also show the place of collection, if not at the place where the ice is delivered. 
 
 -40- 
 
 -41- 
 
FORM 31. 
 
 w 
 
 f 
 
 FORM 18. 
 
 NO ^/L V 
 
 toa Nkw Enolamo Builoimo 
 
 BOUGHT OF THE CITY ICE DELIVER^ CO. 
 
 MANurACTuncns and oisTmauTcns or 
 
 Pure Crystal. Ice 
 
 ■CLI. AND 
 
 CuYAHOOA Phones 
 
 ROUTE No. 
 
 3 
 
 .t90 THE CITY ICE DELIVERY CO. 
 
 Form 18. 
 
 Regular Order Customers Billhead. 
 
 This form is to be used for the purpose of DreDarini? a hiii ic^r> r.«„ i 
 are to be made out either weekly or Lnlhly as miy b re^ir d/ WeeCLriirbl'''""" f "^ 
 Saturday of each week and monthly bills on the fir,) nf iTJ weekly bills shall be prepared on 
 
 address of the customer, date the bill wL issued he m,mber^f"de^' ' '''*!.' ''"'" '''' "'"" «"'' 
 amount of ice delivered, the rate per week, amtin ofThe hirg rxl" oriel'"?-^ ''" ""'•- '"* 
 balance if any, and the total amount due. If a change is maririn f L . ' *"*'■ P''*"''"^ 
 
 should show both the present and previous order the date of llnlTr."' "' '"'^"'""'' '"« '"" 
 order, also the total amount due. ^' ""'' ""■ ^""°""' <)"« '<"• «ach 
 
 The bill should also show the place of collection if not at the place where the ice is delivered. 
 
 - . . . « NAME AND ADDRESS. iOmwtR ««c l clcrk 
 
 /-^2 -^ / ^ — H -! 
 
 -42- 
 
 Form 31. 
 Telephone Card. 
 
 This card is used for the purpose of entering thereon all orders for ice received by telephone, or 
 otherwise. 
 
 One card is used for each driver and special delivery man. 
 
 The cards are to be conveniently placed near the telephone and a separate hook provided for each 
 card. 
 
 The clerk should check the orders as soon as they have been given to the driver. Before com- 
 pletion of the order book work, the clerk should note in each driver's order book the address of the 
 customers to whom a special delivery was made. 
 
 -43- 
 
I!i 
 
 I i 
 
 FORM as. 
 Flve-c6nt (cash) tickets. 
 
 JJIfe COLONIAL ICE COMPAMr|C\J 
 
 CI.EVELAS D, O. 
 
 MOD FOR Se WORTH OF ICE I CO 
 
 VAIID OKLY ON DATE STAMPED ON '^ 
 0'*«a SIDF 
 
 FORM aa. 
 W-lb. (cash tickets. 
 
 THE COLONIAL ICE COMPANY I 
 
 CLEVELAXn. O. 
 
 ^000 fO« 50 '•8S. OF ICE. 
 
 VALID ONLY ON DATE STAMPED ON 
 ON OTHER SIDE. 
 
 
 FORM a4. 
 
 100-lb. (cash) tickets. 
 
 THE COLONIAL ICE COMPANY 
 
 GOOD FOR too IBS. OF ICE 
 
 FORM 84^ 
 
 *00-lb. (cash) tickets. 
 
 VALID ONLY ON DATE STAMPED ON 
 OTHER SIDE 
 
 CO 
 
 THE COLONIAL ICE COMPANY 
 
 aOOD FOR goo LBS. OF ICC 
 
 VAUO ONLY ON DATE STAMPED ON 
 
 00 
 CsJ 
 
 No. 34% (Yellow) for 200.1bs ""'"'^"-^^ (^hile) for 50-lbs.; No. 34 (Red) for 100°lbs • 
 
 p.atfo?r:i;i:tri^rL^vzv;ni^^^^^ v: --'" •"■" -"• "« '^•"'" -p •-^ '^e 
 
 Each ticket should be stamped on the reverse .deshowfn.th/? ""Z"" ^'""""^ '"' '"«' P-Pose 
 only on that day. Tickets received at the platform ^,7 hf '",! "f! °^ '"'«= «"" ">e tickets are valid 
 Chief aerk who will count them. reporUng shortrJ ff anv , f^ "T "'"'"^ '""' '•«'"™«d «» «•« 
 For all sales in excess of 200- bs. the wain oMh'. i I' "" Superintendent for investigation 
 the weights entered upon Form 61. f ice is sold for ^"J T"" !' '° "' ^""^"^ *""" "> ""d out and 
 we,ght of the ice and the amount of cih received ' " " '° '* "''"' "^ ^°"° 3^. 'lowing Z 
 
 1,000 or 2,000 tickets. . ^ reasonable price conveniently arranged in rolls containing 
 
 -44- 
 
 Form 88. 
 
 Numbered Slips for Cash Register. 
 
 The cash register is used to provide a convenient 
 method of recording the cash received from all 
 sources. The total shown by the cash register sheet 
 should be the total of all the money received at the 
 station. 
 
 At the close of business a summary of the day's 
 receipts appearing on the duplicate slip should be 
 prepared showing the sales by tickets, etc., as 
 explained in the "Sales at Station" of Form 62 and 
 as shown by the example. Exercise great care to 
 have the charges on the duplicate sheet perfectly 
 legible. 
 
 FORM IB. 
 
 7 I'll ■{}>'€uoL> 2. 00 
 
 
 Art 
 
 2, o » • 
 
 X^t 
 
 goo 
 
 /.•• 
 
 i 
 
 7-z 
 
 '/' 
 
 
 'I' 
 
 e o 
 
 yx- 
 
 /••r' 
 
 V. 
 
 7J' 
 
 
 
 /ffj ~ /i^i 
 
 7 jtLtAu/<r J 
 
 4 x< 
 
 • 
 
 /•r 
 
 
 ^^ <5ui-C^ ^2r>»-?C 
 
 •G^t-*t*«-d^ /Cx'j0 
 
 -46- 
 
FORM 37. 
 
 FORM se. 
 
 CASH IVTl^TVT ORAXnTTlVi 
 
 STATION r.0..^ j,^^^ ^>^/ tco/ 
 
 Received of The City Ice Delivery Co. 
 
 Form 36. 
 Cash Memorandum. 
 
 fare and other incidental expense items. Is also used as a '«- advertising expense, car- 
 
 on the payroll, when it is advisable to make them temporary receipt for any advances made 
 
 STATION 
 
 COLLECTOR'S WEEKLY REPORT 
 
 The City Ice Delivery Co. 
 
 DAY 
 
 190^ 
 Date 
 
 ST A. 
 
 TIME 
 
 FOLIO 
 
 No. of Coll. 
 
 AMOUNT 
 
 DISCOUNT 
 
 CAR FARE 
 
 MONDAY 
 
 s 
 
 d 
 
 ^ 
 
 / 
 
 JJJ 
 314- 
 
 -^f 
 
 
 /^^ 
 
 iL 
 
 
 
 /o 
 
 TUESDAY 
 
 
 
 
 ..... f t — 
 
 / 
 
 
 
 
 WEDNESDAY 
 
 
 
 
 
 
 
 THURSDAY 
 
 
 
 
 
 
 
 
 
 
 
 
 FRIDAY 
 
 
 
 
 
 
 
 
 SATURDAY 
 
 
 
 
 
 
 1 
 
 
 
 WEEKLY TOTALS 
 
 
 
 
 
 
 
 
 
 
 1 
 
 Form 37. 
 Collector's Weekly Report. 
 
 This form is used by the collector on which to furnish a daily report of the work performed by 
 him. It shall be filled out daily by each collector and handed to the Creditman each night. All amounts 
 entered shall be footed up at the end of the week, showing the totals for the week. The number of 
 collections made, the amount collected, the total of the discounts allowed and the folio of the sheet on 
 which his collections appear should be entered. 
 
 This form furnishes part of the information necessary for the comparative report of the Credit 
 Department (Form 75). 
 
 -46. 
 
 -47- 
 

 i 
 
 9 
 9 
 
 I * 
 
 CO 
 
 e 
 
 C8 
 
 E 
 
 o 
 
 £ 
 
 
 B B 
 2:5 
 o - 
 
 a> 
 
 O 
 
 *• Oh 
 
 ft ^ 
 
 a> 
 
 « 
 
 O) 
 
 — * t 
 
 3 3 
 
 ^ O 
 
 o a> 
 
 o '^ 
 
 ® en 
 
 i? > 
 
 
 3 ^ 
 
 
 c 
 o 
 
 V 
 0) 
 
 
 0) 
 
 o 
 
 •♦J 
 
 -2 d 
 a. 2 
 
 60 g 
 
 o a 
 ft — 
 
 S « 
 
 x: (^ 
 -** o 
 
 «J g 
 
 ^^ 
 
 x: v 
 ■*^ ft 
 «« 3 
 
 O CQ 
 
 73 O 
 
 3 Si 
 
 <o '*' 
 
 -^ T3 
 ^ O) 
 cS 73 
 
 "3 C8 
 
 ® x: 
 
 ^ O) . 
 O XJ 
 
 3 
 13 33 
 
 -^ '^ 
 
 CO t> 
 
 S .5 ® 
 
 3 >.42 S 
 
 O :3 O fe 
 C3 '3 S ^^ 
 
 O O 
 
 ft 3 33 O 
 
 ^ •" <J ffl 
 
 S| ^ § 
 
 ® S 3 .5 
 
 .3 ^ O Ph 
 O E £ 
 
 «2 p |j ^ 
 ft = 
 
 OS 3 
 
 .2 1 
 
 •O CO 
 = § 
 
 « 15 •C x: 
 
 — cS w 
 
 a i|'« 
 o5 3 a 
 
 - 3 3 ^ 
 « '" cc - 
 
 "* .-3 fc< 
 
 2. ft ® 
 
 (D 3 3 
 b « O 
 
 FORM 38. 
 
 THE COLONIAL ICE CO. 
 
 WEEK ENDING- 
 
 rOREMEhl ARE REQUIRED TO RETURN WEEKLY ON THIS/REPORT 7ME NAME AND THE 
 
 TIMR MADE BY THE DIFFERENT DRIVERS A<JO HELPERS UNDER 
 
 THEIR/ICHARGE. ALSO THEIR OWN TIME 
 
 
 ^7yM/_y90j 
 
 -49- 
 
 -48- 
 
FORM 40. 
 
 i 
 
 FORM 38. 
 
 m onr ICE deiyeky co. 
 
 St« ^ . Date 
 
 ^Q*-*-»yO* » >*U»T FiLl. OUT ruim M AMif 
 
 .J.rr.z.^-mf., ^....k:^<<^.... Collector. 
 
 EXPLANATION OF 0I800UNT. 
 
 OffMDaH. 
 
 • /. .<y.,*r%.'?70 
 
 '''2/ J 
 
 .TV. . Wf^t^ifr*-; 
 
 > ■ • •••••« 
 
 • • ••••», 
 
 >••••••••« 
 
 • • • • • • . 
 
 Mivtry 0«p( 
 
 ilT'nll L-.f^'iVL E""«- 
 
 I. 
 
 CollMllMOtpt 
 
 iMftrtitlRi 
 
 EXPMM 
 
 ./..Z>r-. 
 
 ' • • • • • « f 
 
 '••••• 
 
 ^^ • • /. r« • • 
 
 Car Fart 
 
 •••••< 
 
 • • • • • • 
 
 • • • • • • , 
 
 Our purpose is to supply the consumer with a product absolutely 
 
 pure and healthful 
 
 SCHEDULE OF PRICES 
 
 OFFICE TRADE 
 
 12 lbs. Each Delivery (Water Coolers only) - 
 15 lbs. Each Delivery - - - - - 
 
 20 lbs. Each Delivery 
 
 25 lbs. and over 38c per cwt. 
 
 6c 
 7c 
 8c 
 
 Note— Deilveryman are not permitted to make collections or to sell ice for cash. 
 
 Form 40. 
 Business Card and Price List. 
 
 These are used by all employes required to do street work, or soliciting. Each driver and Foreman 
 shall be supplied with these cards during the Spring and early Summer. 
 
 • I- 
 
 !lS 
 
 FORM 40. 
 
 Form 39. 
 Explanation of Discount. 
 
 made name of the Collecto- or Foren^an, shatappear Therein ' ""'"'"'' '"'* "■" '''^™""' -- 
 
 expeot"""* ''"' '" "-' '- '"« -^-- <" ---- the a.ount o, the Ko.e.an. adveHisin. 
 
 reference. '' '' ""' "=""""*" '"" Superintendent it shall be filed by the olerk for future 
 
 -50- 
 
 1 
 
 PUNCTUALITY MORE ICE SCIENTIFIC BUSINESS 
 
 OUR MOTTO LESS COST METHODS 
 
 Peoples Ice Company 
 
 SCHEDULE OF PRICES 
 
 DOMESTIC TRADE 
 
 250 lb. Coupon Books - S .95 
 
 500 lb. Coupon Books 190 
 
 1000 lb. Coupon Books - 3.80 
 
 NOTE — Deliverymen are not permitted to make collections or to sell ice for cash. 
 
 787 Spring Street 
 
 -51- 
 
FORM 42. 
 
 THE PEOPLES ICE CO. 
 
 .^AILYSTATION^EPORT 
 
 ^°' ""^" ^^^^^^^^^'"^^^^^^'^^^^^ 
 
 -62- 
 
 FORM 4t. 
 
 THE PEOPLES ICE CO. 
 
 DAILY REPORT. 
 
 Station. 
 
 Da 
 
 ICE STATEMENT 
 
 DBBIT 
 
 Sales by Routes, 
 » by Trucks, 
 *• to Dealers, 
 •• at Sutton, 
 *• by Car, 
 
 Total Sales. 
 Sutlon 
 
 ....8...Q.0.O. 
 
 .Lbs. 
 
 J.A.f .i..L..Q. 
 
 Station. ... .v. Ice House, 
 
 Total, 
 
 i.Mj..Or. 
 
 o 
 
 ...^.:j..L.4:.L 
 
 CREDIT 
 
 Station . 
 
 Lbt. 
 
 M 
 
 a. 
 
 , . . Ice Co. 
 
 7..JLfi,<p. - 
 
 ■t' 
 
 Sution >? Ice House, 
 
 Total, ... 
 
 J..P..9 ..3..lp..9. " 
 
 '^'i — 
 
 DBLXVBRY EXPENSE 
 
 No. 
 
 CAR RECORD 
 
 
 Supt. and Chief Clerk, ../. -^...vT.C?.. 
 
 CAR NO. 
 
 ntiTiAi. 
 
 CONTENTS 
 
 FHOM 
 
 Route Drivers, • • - .• . 
 
 LJ.7.... 
 
 Au.i.... 
 
 .^.:<i.9.... 
 
 ^,0.?.... 
 
 J..P4.. 
 
 ..i.Li.k.. 
 
 13 r(Q 
 
 ..JU^:-. 
 
 '] Q ] p 
 
 Route Foreman, • ..A. 
 Yard Foreman, - - • ..<• 
 Truck and Extra Drivers. - . ."K 
 
 "f- 
 
 It 
 
 .MJ<.in^rC-.U'. 
 
 Helpers, - - - - ..^. 
 
 ^...i*.*^... 
 
 
 
 
 
 Ex. Yard and House Help, • 
 
 
 
 
 
 JSl..i>.p... 
 
 A 7^r... 
 
 
 Stablemen, • • - ../. 
 Watchmen, • - - ..«• 
 Washers, • - 
 
 
 
 
 
 
 
 
 
 
 Clerks, • . - •••• 
 
 '. ...'..^r... 
 
 
 
 
 
 Janitor Service, - - - /.. 
 
 
 
 
 
 Total, - ^-^ 
 Horses at Station, - - ^^ 
 Wagons in Service, - - "^ 
 
 COUPON A 
 
 J?t.lfp.^.... 
 
 
 
 
 
 
 ' 
 
 
 
 
 
 cxrr 
 
 
 
 
 
 Sales ^.^. i^-^' -^ Lbs. 
 
 
 
 
 
 
 
 Returns, .•$./..f..P.fi " 
 
 
 
 
 
 Redeemed, 
 
 /.. *^.v 
 
 
 
 
 
 REMARKS 
 
 A.f./f.23..±..d). 
 
 -^iliS-j 
 
 
 .,cL^....fja^d^dL^.. 
 
 
 ./ 
 
 -53- 
 
^! 
 
 t 
 
 Form 42. 
 
 Daily Report. 
 
 1st. — The names of all the drivprs anH ♦}.«;« «^ * ._ previous aay. 
 
 ing their Foreman's name, and the foiowti info Ir """Jk"'' '''" "' ""'"^'^ °° ">« ^P"--' '""o^- 
 the amount he was over or short the number 0^! .' '""°"°' °' '"' '"•*'-««<^ "> ^^'h driver, 
 
 wages of the helper if one i employed whether hetdr'" ' " '"1"*^' ""^ "^««^ "' *"« d"™^- *"« 
 station with his first load of ice and the tTme h/l ^7"^ °"' °'' "*'" ''°'"'"^' *"« time he left the 
 65-66-38.) "" '"°' "' '""'™'''' '■•"■n ««"'"« his regular route. (From Forms 
 
 space';';;;fd:d;'"°'''^^^^'^^^'^''''''"'>^'''«0"'P"' Book (Form 68) and show the totals in the 
 
 .te ^J^.^:zp:: - x\h:^r a^-^ir — ^ - -: - ^^pa- 
 
 be shown":'^''^ '"'" "'"""^^ "' ""'''' ^' *»>« ^'«'^- -■<< 'he number of wagons in service should also 
 
 and th?t;;a?arounf :? cT^LttooL'tratz:' '1 r "' '"^' ^°*'' ''-'' ^''- --'-" (^0- «^) 
 
 coupons redeemed (Form 96TLd"Lnld (Form 598) '" '"" "'°™ '''' "'° ^"^ '""" "' '"' 
 6th.— "The Ice Statement" is prepared as follows- 
 
 more than one is operated, then charge the ice house with *hw\' °"""" '™'" °*''*'" ''""""s " 
 
 total Of the debit side and the total ofthrcrdifsire Th'^^ldt eT be ^^uT ' '""" '" ""'''"''■ '"'" 
 
 eo„v.,eX,T;:LX:r;i:Lrrm^v:z";h: ^i^x:^' ""^ ^"" '^ -- - -- 
 
 «nderr p^r^^di^ ^ fsl^Se'^f 'fI^ foT'^ ^^ ""'-' '" ^ — «- '-" -) 
 
 Form 43. 
 The Engineer's Dally Report. 
 
 This form is used for the purpose of preparing a daily report of the Manufacturing Department 
 and is for the Superintendent's and Bookkeeper's information. , .^ , , .u ♦ .^ 
 
 The amount of ice produced as shown by the report should be computed by the clerk, then entered 
 uDon Form 42 and Form 70, and after securing the approval of the Superintendent as shown by his 
 signature on the report, it should be filed for future reference. The report should be prepared each 
 morning by the engineer in charge of the plant, and, upon completion, handed to the clerk. 
 
 Form 44. 
 Daily Harvesting Report. 
 
 This form is used by the Foreman in charge of the harvesting of ice for the purpose of keeping 
 
 the Omce Department informed of the field operations. , i «^ o„oJr.ct 
 
 The payrolls or time sheets, when forwarded to the office for payment, should be checked against 
 
 the totals shown by these daily reports. 
 
 
 Form 45. 
 
 Foreman's Dally Report of Ice Shipments. 
 
 This form is used by the "House Foreman," who is in charge of the ice house or shipments and is 
 for the purpose of keeping the Delivery and Office Departments informed of the shipments of ice and 
 
 the costs of loading, etc., etc. x u i^ u u-.«i ^a o«o;«c4 
 
 The payrolls or time sheets, when forwarded to the office for payment, should be checked against 
 
 the totals shown by the daily reports. 
 
 Examples of these forms shown on pages 55, 56 and 57. 
 
 I 
 
 -54- 
 
 -56- 
 
ii 
 
 f 
 
 
 PORIM 43. 
 
 PRODUCTION 
 
 THE COLONIAL ICE CO. 
 
 Cleveland, ^ -^..4,- 190L. 
 
 Station No..,.s5. 
 
 ENGINEER'S DAILY REPORT. 
 
 Nm* iMitotfM 
 Ammonia High Pressure \/.>f7.-^J.^.9. 
 
 Ammonia Low Pressnre., 
 
 '••••7*a 
 
 ..A.H. 
 
 Engine Revolntions.. j Sg] 
 
 Brine Temperature.... 
 Ontside Temperature. 
 
 ^y.. I Temp. Waf«.r»«rT^ 
 
 wcr., 
 
 
 
 -1M..20., 
 
 OUTPUT. 
 
 N. ., Blol^o.,.. «..,. ,„,^, -^ 
 
 -, ,. / ^ "^ tons ibfc 
 
 Qu«l.ty_i„Grade...y:,..... 5„h r- ^ 
 
 » Znd Grade t * , Cn 
 
 To*a» 4.,^...tons ib.. 
 
 COST LABOR. 
 
 LABOR. 
 
 
 No. 
 Men 
 
 Rate 
 
 Amoont 
 
 ToUl 
 
 Engineers 
 
 Oilers 
 
 Firjmen 
 
 Tankmen. 
 
 
 
 
 ...^..?..9...|. 
 
 u. 
 
 ¥. 
 
 V 
 
 if. 
 
 4 
 
 
 
 
 Storage House Men .. 
 
 
 
 Extra Laborers. 
 
 
 
 1 - 
 
 — I-.L— "11 
 
 
 ^°*'^ /(? I 
 
 ^3 
 
 1 ^ 
 
 SUPPU 
 
 ES. 
 
 
 
 
 
 ' 
 
 FUEL. 
 LIGHT 
 
 Coal....rr:: 
 
 '^^"^ Natural G^i.Z.^.^..9.,A.o„ en. ft 
 
 Electricity....,^ ::..;:.rr...ft Nat. Gm, 
 
 WATER. ^ 
 
 ft. 
 
 .«.$?. .P....CU. ft 
 REMARKS, i" •»"/»« •* "•• •"•'••». i. ert out 0/ ..r^.. «.». ^^ . 
 
 !_*. f^ '"•■ *'^"* '•"'•• to wka» tias. AW 
 
 ''ofJ'''''L / 7 y 
 
 ..*d&.. 
 
 •f^*rt^^**^.« 
 
 ■■^^^^f'^^'<3^^i<^^^i<^^ 
 
 / 
 
 SUPPUK WANTED. 
 
 ^-^^^^-^^^^^^ 
 
 ••••••••••••> 
 
 •••••••••••• 
 
 -66- 
 
 Ea^iacer. 
 
 *'» 
 
 Location 
 
 FORM 44. 
 
 The Intcr-State Ice Company 
 
 DAILY HARVESTING REPORT 
 
 Tem. 6 A. M ^.£i Date^^a^^V.* . /.":.<? .^. 
 
 Ice 
 
 Thickne 
 Water on top 
 ON Field: "* Snow on top. 
 Snow frozen. 
 Wet or dry.... 
 
 Cloudy 
 Weather: | ^^^^ ']/t^ 
 
 Snow KLt:. Inches 
 
 I Sun injuring ice or not ...rlLsr 
 
 Cars loaded i.^ Tons J...f./. 
 
 Quantity of ice stored S.i^.Q tons or /.^....feet 
 
 ./.J...1... 
 
 J.^....:: 8. 
 
 4 ,./.,J....4 9 
 
 15 U....H 10. 
 
 ^Hr: 
 
 .m 
 
 '^ 
 
 1 
 
 Number of 
 
 FEET IM •{ 3 
 EACH house: 
 
 :: 'ti- 
 
 < 
 
 Thickness 
 
 Hard or soft ../XHr-a^t^. 
 
 lU^^.JJ.. 
 
 Quality of Ice har- 
 vested THIS day: ^ , .^. 
 Did you plane any crust from it?__^ 
 
 I If so, howmuch? \J.<ii^ 
 
 How does elevator work? J.^a,<t/Lf.... 
 
 '^rH^nrv^ 
 
 inches 
 
 How many men employed at ice harvesting? ■sT.fo Total wages / 3 . O . 
 
 How many horses have you? ^ Total wages ^^-O 
 
 Engine (D-^yU^. Per day S,00 
 
 Total day expense J. tL Q, 9 9 ... 
 
 How many sick or injured, if any? r^.C/TrlAff. ■ •■• 
 
 Accidents h<.(rKl4^. 
 
 M 
 
 r' 
 
 TDTTiur ATSi^c /Noteanythintnetdtd to\ 
 KJC.iuAKA.o . v advance yoor interests / 
 
 IJ D 
 
 .•S. 
 
 Foreman's Signature 
 
 -67- 
 
FORM 46. 
 
 m 
 
 THE CITY ICE DEUVERY CD- 
 foreman's DAILY REPORT OF SHIPMENT OF ICE. 
 
 LOCATION . . . /iJ^.ryrC^.Jd<*<M . 
 
 DATE 
 
 T 
 
 XD.r:./:f.fi.i... 
 
 How much ice did you load this day? Cars ^. Tons .T^C. 
 
 Kow much ice did you ship this day ? Cars ^. Tons '7)C 
 
 Car No. . 
 4. 
 
 T I . ^'^^^rkv^^^^d^. <tVu 
 
 fi. 
 
 
 'Xiur. . . 
 
 ff Quality. 
 
 9. 
 10. 
 
 
 Hov/ many rowns did you take ice from?. . yOh^^<^. . 
 
 are? 
 
 p. 
 
 How was .ice stored, edge or flat?. . .S<^?(^^ . Wp ice well put up?..iS(K/. 
 If flat, was it found close tc^ther or kq>t ^wut? .rV^C^^,<-. ylri3A/ifji^ 
 
 How does this ice break oat?. . ^OjK Does ice come out 
 
 How thick is the ice that you are now working at? . . K^f^ttV^.t 
 
 What is the quality, clear or white, hard or soft? . . . M>,^i4^. . . . , 
 
 Any weather streaks in ice? rUc. 
 
 Whae p^ of house did you take this ice from ? (Oir. nK» nmnbea. top. »i<|dl« or bottom.) 
 
 M<'^i'('^'U^. . . ^ow much ice still in house? .J. f.^T.O.Q.. .t<Mis, 
 
 I« ice wdl covered? 7^^^ With what? . .>%a.*W, ■■■■it 
 
 How often do you go over^l rooms to look at covering? . U^fvitA^. yjUuJL>. . 
 
 Do you have trouble getting cars?... J^Jir, Do you get goo^/care? . iu^. 
 
 Do you get good switching service?.^;^/ Do cars run large or ^xiJ[}^Udc\,^ 
 
 Arc your took in good condition ?. . .UiaJ. Have you enough tools?. . &e!^ 
 
 Have you enot^gh men? . . . .^0//. (J. , . How many men have you working? ./S 
 
 Sute average wages/ .UfJr. \re they satisfied with conditions? . . £W. 
 
 Are you maidng any repairs?... 7^. State how manyCd what !di.c 
 
 ut'^f^ 
 
 Itr. 
 
 yuJ^^l^^lytJ. .'(^%UU^t..i.MylAf. . ^<tX^. .'.<^/UCiLC^i^. 
 
 How many men working at same' . . . . . - . - : Are roofs leaking? .7f^ . 
 
 Etoes your house drain well ? .w>t^ 
 
 Accidents 
 
 ..7t., 
 
 tryjjf^. 
 
 FORF^AN 
 
 -.08- 
 
 --^t^KX. 
 
 FORM 49. 
 
 FORM 51. 
 
 ll.M U <*!! 
 
 evelandO \ 7/^..^.... 19^-i^ 
 
 Recuedof THE COLONIAL ICE CO. 
 
 yS^A.o^.Q. Lbs. Ice 
 
 Signed 
 
 Street ...^.jt^.-sT..^ LL^.ayU.<r:. 
 
 Delivered by ^^ut-fd^^^.. 
 
 
 7-.Ai^-.-T.190l. 
 
 Receive 
 
 The Colonial Ice Co. 
 
 2229 WOODHILL ROAD 
 
 A.I 
 
 g.q, Ihi.lct 
 
 Address 
 Received 
 
 hu.UX-,.^... 
 
 jrytd^.. 
 
 Form 49. 
 Receipts for Ice Delivered. 
 
 This form is to be used for the purpose of securing a receipt for each delivery made to a various 
 weight customer. The tickets are handed to the clerk by the driver when he is making his daily report 
 and are checked against the entries on Form 53, and entered on the customer's account cards 
 (Form 2) the day following the delivery. Shall then be filed according to dates and route numbers 
 and kept for reference. Should also be checked with the customer's cards once a month and tickets of 
 the deliveries, which have been paid for, should be destroyed. 
 
 This form may also be used for "Special Deliveries," but when so used the signed ticket shall be 
 pinned to the bill when issued. 
 
 It will be found to be quite convenient to have these tickets padded with about 25 in each pad. 
 
 Form 51. 
 
 Duplicate Receipts for Ice. 
 
 This form is to be used for the purpose of securing a receipt from a customer for ice when a car- 
 bon copy of the receipt is for any reason considered necessary. It should also be used at the station 
 for all sales made "on account," the original to be given to the customer and the carbon copy to be left 
 
 in the book. 
 
 All such sales to be entered daily in the Output Book (Form 62). 
 
 It should also be used for the purpose of securing a receipt for any ice furnished to drivers of other 
 stations if the company is operating more than one plant or station. 
 
 A convenient arrangement is to have these tickets bound in book form, one hundred duplicate 
 tickets in each book. 
 
 -59- 
 
 ;i 
 
9) 
 
 10 
 
 K 
 O 
 
 lb 
 
 O 
 
 c 
 o 
 a. 
 o 
 
 CC 
 
 i: 
 
 y. 
 
 «o 
 CO 
 
 a> 
 a> 
 
 OB 
 
 o 
 
 s 
 
 > 
 
 U 
 
 09 
 
 o 
 
 Form 53. 
 
 Driver's Report Card and Method of Making Report at the Close of the Day's Work. 
 
 This form is used for the purpose of recording the amounts delivered to the various weight 
 customers on each driver's route. One card is to be used for each route and one line for each 
 customer, the card showing the driver's route number, also the month and year. 
 
 A driver, when reporting, will first turn in his pouch, and it is the duty of the clerk to examine 
 same— first, ascertain whether the total number of books and receipts contained corresponds with the 
 number charged; second — that the coupon book receipts are marked with the proper route number; 
 that the name and address are legible; third— that new customers are marked as such and the class 
 of the customer is shown upon the receipts of new customers, i. e., Grocer, Druggist, etc. 
 
 While the clerk is examining the pouch, the driver should enter his charges against the various 
 customers on the Report Card (Form 53) and hand to the clerk the receipts (Form 49) covering these 
 charges, which should then be checked by the clerk. 
 
 The clerk should then count the coupons returned by the driver, note the amount on Form 59B 
 and, after cancelling, place them in an envelope showing the route number, date and amount of 
 coupons turned in. 
 
 To cancel the coupons returned a Triumph Punch may be used and two holes should be punched 
 in each coupon. This is to prevent their being used a second time if any should be removed from the 
 office before being destroyed. 
 
 Then take the driver's Order Book (Form 55) and read to him the orders which were entered 
 therein by the clerk for service on the ensuing day and then ascertain whether they have received 
 attention. If any have been neglected, report at once to the Superintendent, who will attend to the 
 same. This completes the driver's report, but the clerk will now take the driver's Order Book 
 (Form 55) and if the driver has made any entries see that they receive proper attention. 
 
 The clerk will enter all new coupon customers commenced that day in the Order Book. The 
 clerk will also ascertain whether new various weight customers commenced in the Order Book have 
 been charged with ice on the driver's report card (Form 53) and the clerk will fill out a various weight 
 customer's account card (Form 2) for every customer who commenced taking various weights. 
 
 For every regular order customer commenced, either a weekly fForm 4) or a monthly (Form 5) 
 regular order account card must be filled out. The clerk will check the Order Book, using the number 
 check, as soon as the proper charge is made. All changes affecting regular order customers should 
 be immediately entered on the customer's account cards (Form 4 or 5). 
 
 All changes affecting the allowance for regular orders, and the total number of customers, must 
 be noted in the small book kept for this purpose (Form 50B). The changes in the driver's average 
 book (Form 65) are to be made the following dav from this book (Form 59B). 
 
 The Telephone Card (Form 31) should then be examined and all orders to be served the next day, 
 or any notes requiring the driver's attention, should be entered in the Order Book (Form 55) and the 
 book placed in the rack ready to be handed to the driver the next morning. 
 
 The Coupon Book receipts, after being examined as herein mentioned, should be returned to the 
 pouch and be retained until the next morning for entry in the Sales Book (Form 68). 
 
 When taking a driver's report, the signature and address on each coupon receipt should be 
 examined before the driver leaves the office, and if not plainly written, the correct name and address 
 should be ascertained at once, and rewritten on the reverse side of the receipt. 
 
 The clerk will date with a "Dater" all coupon receipts turned in. 
 
 
 i 
 
 II 
 
 -60- 
 
 -61- 
 
FORM 66. 
 
 I 
 
 I 
 
 Form 55. 
 
 (Driver's) Order Book. 
 
 service, office recordretc! complaints and all information affecting the delivery 
 
 Kor further information regarding this form, see description in "System for the Driver." 
 
 FORM 66. 
 
 Statement of Sales, Earnings and Expenses for 
 
 Remarks 
 
 -62- 
 
 For descriptive matter, see page 64. 
 -63- 
 
 r 
 
FORM 67. 
 
 Form 56. 
 Statement of Sales, Earnings and Expenses. 
 
 This form is used for the purpose of preparing in concise form a monthly statement of the sales 
 earnings and expenses of the company. ' 
 
 Space is also provided for the showing of the financial condition of the company. 
 
 All information necessary for the preparation of this report is obtained from the General Ledger 
 of the company with the exception of the "averages" per ton which are computed after the insertion 
 on the report of the results as shown by the Ledger. 
 
 The average or costs per ton should be carefully analyzed each month and compared with the 
 costs as shown by the report for the corresponding month of the previous year with the object of 
 makmg betterments in the comparisons of the results of each succeeding month. 
 
 The average temperature of the month should, however, receive some consideration, as it has con- 
 siderable to do with the results obtained. 
 
 Particular attention should be given to the results if the price realized shows a decrease or if 
 the cost of ice or the expenses show an increase, reasons ascertained for the poor showing and the 
 conditions causing the results should be studied and improved if possible. 
 
 Space is also provided for the showing of the results obtained to date, tons sold and the net loss 
 or gam and comparison should be made with the same time of the previous year. 
 
 Route No. 
 
 The City Ice Delivery Company 
 
 Proved - 
 -Clerk. 
 
 - Zid ' iqq/^ 
 
 -64- 
 
 Form 57. 
 Foreman's Proof-sheet. 
 
 This form is used for the purpose of furnishing the Foreman with a list of all the errors or 
 omissions made by him in writing routes (Form 59). Also provides a means of replying to the ques- 
 tions appearing thereon. . , . u i ^ a 
 
 The questions are to be entered on this form by the clerk while the route is being checked and 
 when completed the number of questions or entries appearing thereon, date the route was written 
 and proven and the initials of the Foreman and clerk shall be entered on Form 6. (See example.) 
 
 The sheet should then be given to the Foreman whose duty it is to answer in writing m the 
 "Remarks Column" all the questions entered on the sheet. 
 
 When the sheet is returned by the Foreman it should be filed by the clerk as authority for any 
 changes or corrections entered on the cards which were made on account of answers to the questions 
 
 appearing thereon. j *u a 
 
 The Foreman should be held responsible for the prompt return of the proof-sheets and the Super- 
 intendent notified when the clerk is unable to secure their return within a reasonable time. 
 
 -66- 
 
 
 ^m 
 
 
 -^-m 
 
FORM 69. 
 
 m 
 
 FORM 68. 
 
 Station No... 3. 
 
 Vi 
 
 i; 
 
 Form 58. 
 
 Form 59. 
 
 Delinquent Account Record. 
 
 Route Book. 
 
 1 ri 
 
 \ 'i 
 
 \ 
 
 V 
 
 This form is used for the purpose of furnishing the Creditman and Superintendent with a list 
 of slow pay and delinquent customers. 
 
 Z^Z "',*f l^''''^^ ^^ prepared, one of the Saloon accounts and another of all other accounts 
 
 It should be prepared by routes and completed on or as soon after the 10th of each month as 
 
 possible. ^o-vii iiiuum as 
 
 All coupon customers whose accounts are over thirty days old, all "monthlies" owing more than 
 one month's ice and all "weeklies" owing for more than four weeks should be listed, showing the 
 "^"""An^i!^"''' ""^ *^' customer and the total amount due at the time the list is prepared. 
 
 All Mail Accounts" should be marked "Mail" and weekly accounts "W " 
 
 .hnwn^h ^r'!!?;l'*'''°*.*^' ^''*' '^'^^ ^' '^''*'''' ^y *^' collectors to ascertain whether the amounts 
 sftown by the bills in their possession agree with the amounts shown on the lists. 
 
 An ordinary passbook, size 4x6% inches, is used for this form and is also used for Form 59B, 
 
 and for a Collection Book. 
 
 This book is to be used by the Foreman for the purpose of providing a written list of all the 
 customers on each route. The list should show the name and address, and the method of serving, 
 whether by coupon, as a various weight, or a regular order customer. If a regular order customer, the 
 quantity delivered and the number of times per week customer is served should be shown. 
 
 The copy of the route should be handed to the clerk in charge of the station as early as possible 
 on the day it is written, and should show the number of customers contained in the book classified 
 according to the method of serving. Date the route was written, number of the route and the names 
 of the Foreman and driver should be entered on the cover of the book. 
 
 The clerk, as promptly as possible after the receipt of the book, will prove the route, i. e., check 
 with the customer's account cards to ascertain if all the customers are being served in accordance with 
 the records in the office and whether the driver is serving any customers not recorded upon the records 
 of the company. 
 
 All questions, errors or omissions are to be noted on the Proof-sheet (Form 57). 
 
 The latest written and proven copy of each route shall be kept at the office for emergency, as 
 some driver will fail to appear some morning and the Foreman cannot locate all customers without a 
 correct list of the customers to be served. 
 
 -66- 
 
 -67- 
 

 
 J ! * 
 
 " if ■(■■ 
 
 
 FORM 59 B. 
 
 Form 59 B. 
 Record of Coupon Returns. 
 
 An ordinary passbook, size 4x634 inches, same as Form 59. 
 
 This is used for the purpose of keeping a daily record of the coupon returns and the number of 
 new customers and the stops on each route, also the changes in the amount of ice taken by regular 
 order customers. ^ 
 
 Explanation of Example Shown. 
 
 Route 2 had 7000 lbs. in coupon returns which was added to 1,350 lbs. in various weights (see 
 Form 53) and entered in the first column of Form 65. On the same route, one customer who was 
 taking a regular order of ten pounds six times per week changed to fifteen pounds six times per week. 
 Collection Book. 
 
 This is used by the collectors and Foremen as a collection book. The name and address of the 
 customer and the amount collected shall be entered therein and rewritten on Form 74 when report- 
 ing the collections for the day at the office. 
 
 -68- 
 
 FORIH 60. 
 
 STATEMENT OF SALES, EARNINGS, AND SHRINKAGE 
 
 For the Month of_ 
 
 ^i^ 
 
 ■PEBIT 
 
 nnfstandi ng ist of Month 
 Arrnnnfs Transferred 
 
 Statement of Earnings 
 Cash Sales 
 
 Regular and Various 
 
 T.iahility ist of Month 
 
 Coupon Earnings (a)^L.'^i 
 Total 
 
 L2.^ 
 
 IA<] 4 
 
 i-T-^ 
 
 Redeemed- 
 
 Liability 
 
 j^lL 
 
 41 
 
 Actual Earnings for Month 
 Total 
 
 L^LO_^ 
 
 SUNDRIES 
 
 Barn Labor 
 
 Watchman's Labor Sta. 
 
 Sundry Receipts 
 
 Collections for Sta. 
 
 (< (C 
 
 4-8S 
 
 o o 
 
 1 
 
 IM 
 
 2aA^u: 
 
 Q-X zs 
 
 ■f 
 
 S-2. 
 
 '1 
 
 X o 
 
 Ajl 
 
 .\90^ 
 
 CREDIT 
 
 4^LJ-L 
 
 L^ 
 
 n 
 
 Zj J 
 
 L 
 
 ^ 
 
 Main Office Receipts 
 
 Collectors' 
 
 Station 3 
 
 Total 
 
 Les«i Refunds 
 
 Net Receipts 
 
 /g B 
 
 f 
 
 /S-4 I 
 
 ^^ , y 
 
 1 
 
 I 
 
 
 Accounts Transferred 
 
 Customers Account s Rec.%/- dS 
 
 Liability 
 
 Net Amou nt Outstanding 
 
 Total 
 
 .£_£ 
 
 o O 
 
 Wholesale Sales 
 
 Jhs. 
 
 Sales to Dealers 
 
 ihs. 
 
 All Other Sales 
 
 ihs. 
 
 Total Sales 
 
 JJ=A=^ 
 
 S <J 
 
 Jhs. 
 
 ICE HOUSE ACCOUNT 
 
 Inventory 
 
 U- n n n n 
 
 ihs. 
 
 Dr. Ice House 
 
 / f -7 /. J- /. .r ihs. 
 
 2. n 1 
 
 L 4 L 
 
 Cr. Ice House 
 
 / ^-7 n / 3 Z Ihs. 
 
 ±± 
 
 .r J 4 r 
 
 Cr. Inventory 
 
 L 
 
 H- 
 
 ODD 
 
 Ih& 
 
 Shrinkag e 
 
 6" J 
 
 4 s 
 
 Jhs. 
 
 _^ 
 
 /_ 
 
 Tons 
 
 INVENTORY 
 
 Hay /Loop lbs. @ lil.ro 
 
 Oats 
 
 -^•^-^bu. (o^, Ml 
 
 Bran 
 
 ^ n n lbs. (5) / /J- 
 
 Shavings 4 7 bales (^ ■// 
 
 Grain sacks ^ o 
 
 Oi\ . 1 
 
 4/i 3 
 
 /.^ n 
 
 f 
 
 
 ±± 
 
 i 
 
 J.^ 
 
 # 
 
 ■/ 
 
 o o 
 
 4- 
 
 A^ 
 
 Total Feed 
 
 ce 
 
 J 2j tons ('X /. X S 
 
 Total 
 
 1. 
 
 OS. 
 
 Si-O. 
 
 4 
 
 MA 
 
 .5-a-- 
 
 Zis Sd 
 
 L-J L L 
 
 rrti fT • 
 
 lA 
 
 H 
 
 A^ 
 
 ^ 
 
 o o 
 
 / fl> 
 
 JLJL 
 
 o 
 
 Realized S 
 
 av- % 
 
 ptT ton 
 
 Realized S 
 
 av. % 
 
 per 
 
 ton 
 
 RealJypd <^ 
 
 av. ? 
 
 per r"n 
 
 Realjyed ^ ^ o"//. l> & av ^ -^ ^/ ppr ton 
 
 COUPON LIABILITY ACCOUNT 
 
 1 iahility 1st c,^ Month 
 
 3 ^ n S 1 A- 
 
 nl^ 
 
 Jhs- 
 
 ■ Sales 
 
 j( I V 7 > a Ihs^ 
 
 Total 
 
 / ■^. 0" P_. /, 1 
 
 ihs^ 
 
 Redeemed 
 
 _z. 
 
 D 
 
 ihs^ 
 
 Returns 
 
 .? 4 p. -Tj-o 
 
 ibs^ 
 
 Liability Transferred 
 
 Jhs^ 
 
 Net Liabilities 
 
 "/^ 
 
 g i 
 
 f 
 
 r 
 
 Jhs^ 
 
 For descriptive matter, see pages 70 and 71. 
 
 -69- 
 
 
 
 I 
 
 w 
 
i 
 
 i 
 
 Form 60. 
 
 Statement of Sales, Earnings and Shrinkage. 
 
 This form is used for the purpose of preparing a monthly statement of the earnings of the com- 
 pany. 
 
 It should be prepared by the bookkeeper as soon as all the entries for the month have been made 
 and upon completion of the report, entry of the earnings for the month made in the Journal. (See 
 example in General Bookkeeping.) 
 
 If more than one delivery station is operated, a report should be made for each. 
 
 1st.— On the debit side of the report, the amount of the customer's accounts receivable on the 
 first of the month should be entered opposite "Outstanding First of Month." Entered in the example 
 as $2,255.69. 
 
 2nd.— Ascertain from the Cash Book the amount of the cash sales for the month and enter in the 
 space provided. 
 
 3rd.— The "Regular and Various Earnings" for the month appearing on Forms 2-4-5 should be 
 totaled and entered in the space provided. 
 
 4th.— The value of the coupon liability as of the first of the month is obtained from the report 
 of the previous month, 
 
 5th.— The earnings for the month of the coupon books sold should then be entered. This is 
 obtained from Form 70. 
 
 6th.— The total of the Gash Sales, the Regular and Various Earnings, Coupon Liability and the 
 Earnmgs of the coupon sales should then be entered opposite "Total." (Shown in the example as 
 $5,828.06.) ^ 
 
 The next entries to be made are the value of the Coupon Liability as of the last of the month and 
 the amount allowed for coupon books redeemed (obtained from Form 70), which amounts should be 
 deducted from the Gross Earnings ($5,828.06) in order to obtain the "Actual Business" or "Earn- 
 mgs" for the month. This amount and the amount outstanding the first of the month should then be 
 added and entered in the space provided, completing the debit side of the report. 
 
 On the credit side enter the total amount of the ice collections, which should include the amount 
 of the cash sales for the month. 
 
 The balances as shown by the customer's cards on the last day of the month (Forms 1-2-4-5) 
 should then be added and entered in the space provided— opposite— balance as per records. Then 
 enter the value of the coupon liability as of the last of the month and deduct from the gross amount 
 outstanding and enter in the space opposite "Net Amount Outstanding." The total of the collections 
 and the net outstanding should then equal the total of the debit side of the report. If out of balance 
 the work should be checked, the errors located, and corrections made. 
 
 The amount of the total sales should then be entered and the average price realized entered in the 
 space provided. If any sales were made to dealers or wholesale sales, entries should be made accord- 
 mgly. Sales in car lots only are considered as wholesale sales. 
 
 Coupon Liability. 
 
 To ascertain the coupon liability in pounds, add to the pounds of liability on the first of the 
 month the amount the coupon books sold during the month, represented in pounds (from Form 70) 
 and deduct from this amount the pounds of the coupon books redeemed and the coupon returns 
 
 (Form 70) during the month and the balance will represent the total amount of the coupons remain- 
 ing in the customer's possession on the last day of the month or the "Coupon Liability." 
 
 To ascertain the liability, the first month a company uses coupons the total returns and redeemed 
 should be deducted from the total in pounds of the books sold, and the liability so ascertained used 
 on the next month's report. 
 
 To ascertain the value of the liability, divide the month's coupon earnings by the total m pounds 
 of the coupon sales. In example: The coupon earnings $2,771.58 divided by 864,750 pounds would 
 give an average of $6.41 per ton. The liability in pounds on the last day of the month would be mul- 
 tiplied by this sum ($6.41) per ton and the amount would be $1,309.80 or the value of the coupons 
 outstanding. 
 
 Shrinkage. 
 
 The shrinkage for the month should be ascertained as follows: Enter in the space provided— 
 inventory— the pounds of ice on hand the first day of the month. Add to this amount the total of the 
 "Dr." Ice House as shown by Form 70 and enter on the next line. Then subtract from this the "Cr." 
 Ice House (from Form 70) and the amount of ice on hand on the last day of the month and the 
 difference will be the station shrinkage for the month. 
 
 Sundries. 
 
 Entries under this heading are only necessary if a company operates several stations and is keep- 
 ing a record of its costs for each station; entries made are for the general bookkeepers' information. 
 
 Under such circumstances the amount of the barn labor for the month is entered and included in 
 the cost of caring for and feeding the horses at each station, the cost being figured on the basis of 
 
 the cost per day for each horse. 
 
 The amount of the watchman's wages for the month is entered if he is employed at a station 
 which is closed for the winter season and his time included at some other station then in operation. 
 
 The total amount of the sundry receipts for the month should be entered in the space provided. 
 
 Collections if made for other stations should be entered in the space provided showing the number 
 of the station for which collections were made. 
 
 Inventory. 
 
 The Superintendent shall see that an actual inventory of the barn supplies and ice is taken on the 
 last day of each month and reported for entry on this form. This information is required for the 
 preparation of an accurate monthly statement of expenses. 
 
 
 -70- 
 
 -71- 
 
 
' t 
 
 \l ^ 
 
 « 
 
 f -I 
 
 FORM 61. 
 
 Date 
 
 /- ^^'ifJC 
 
 Name 
 Gross 
 
 /hoc. 
 
 Date 
 
 7 ~ ^ ^ - " fl 
 
 Tare 
 
 OH 
 
 3 X> o o 
 
 Net 
 
 ^'4 
 
 o o 
 
 Amount 
 
 Name 
 
 Gross 
 
 Tare 
 
 Oa. 
 
 L L 1 s- 
 
 Date 
 
 7 - ^ 2. - g jy 
 
 Name 
 
 Date 7-2.2.-0^ 
 Name _/^^^^I, 
 
 Gross 
 
 -^_^ 
 
 Off ^z 7>r 
 
 Net ^4c o 
 
 :: 
 
 Amount 
 
 Date 
 
 /- ^2- of 
 
 Gross 
 
 -4^ 
 
 C Q 
 
 Ta 
 
 re 
 
 OH 
 
 Date 
 
 7^lz^0p 
 
 a <? 
 
 Tare 
 
 On 
 
 OH /4o 
 
 Net 
 
 Z 
 
 
 
 Amount ^ / tf 
 
 Gross 
 
 / 4 ^a 
 
 Tare 
 
 o» 
 
 OH 
 
 3 sT^To 
 
 Net 
 
 / d yS" O Q 
 
 Name 
 
 ^^J//tA. f 
 
 Date 
 
 Gross 
 
 /coo 
 
 Ji6' o o 
 
 Net 
 
 <i^ <? 
 
 d_a_ 
 
 Amount 
 
 ^^ 
 
 ?XX 
 
 Ta 
 
 re 
 
 On 
 
 Q» V^>5-o 
 
 Net 
 
 >rj-<? 
 
 Amount 
 
 .^/ 
 
 Name 
 
 '^^M^UL^ 
 
 z. 
 
 Date 
 
 Name 
 
 Gross 
 
 Tare 
 
 On 
 OH 
 
 Net 
 
 t 
 
 Amount 
 
 Gross 
 
 Tare 
 
 On 
 
 OH 
 
 Net 
 
 Amount 
 
 Form 61. 
 Scale Book. 
 
 This form is used for the purpose of entering therein the weights of all pn«;tnmpr.=' 
 .. . "".'51" ■'• '""'' '" ■"' '"'"■ ~ ■"••- " ""■• •'■' " "» "•'■ "• . ■»». «« .r. rur.. 
 
 -72- 
 
 FORM 62. 
 
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 OU^UT BOOK. '^ 
 
 .Jk.X...T. 1902...^ 
 
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 ^^T '•^'"' 11 
 
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 TARE NET TOTAL . CASH 
 
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 REMARKS 
 
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 For descriptive matter, see pages 74 and 75. 
 
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 Form 62. 
 
 Output Book. 
 
 This book is used for the purpose of recording therein all the ice taken out by the drivers and the 
 amount of ice in total sold at the station. ^ anvers ana ine 
 
 The Scale Book entries are to be made in the following order: 
 
 1. All regular route drivers. 
 
 2. Special deliveries. 
 
 3. Charge sales by trucks. 
 
 4. Charge sales to dealers. 
 
 5. Cash sales to dealers. 
 
 6. Cash sales by cash register. 
 
 Sufficient space should be allowed for each route entered in the Output Book to permit the entry 
 of the number of loads the route will probably use. ^ 
 
 When a driver receives ice from another station, plant or ice company, the weight should be 
 
 ZZU^l'^'yT '^"!,'* ^^^"""" ^°' *^^ """^^^ '' '"^^ «*^*-- - --e Of thlcomp^ny in th 
 aLZ t "fir. ' r" ""^ *^/"*^y «^ *he weight should also be made in the ''Remarks" column 
 and the total of such ice credited to the company or station from whom it was received, on Form 42 
 The total amount of the ice so purchased or transferred should be checked by telephone with the 
 company or station from which the ice was purchased, the morning following the receipfof the 
 
 Oeneral Instructions for Scale Work. 
 
 AH wagons entering or leaving the yard must be weighed in and out, whether hauling ice or other 
 supphes, such as oats, hay, coal, etc. The weight of each route wagon, truck, supply and special 
 delivery wagon must be entered in the Output Book (Form 62) at the time of weighing, and before 
 the scale ,s changed for another weight. The weight of all other wagons entering the ;ardwUl be 
 
 rnd"whlh"e ,1 ^T «°'"'. 'r""" "' '"'"'' *'"' "^■"«' ""■""«■• "' --« "'"^^ description of the wagon 
 and whether the driver weighs in "on" or "off." «»"", 
 
 The time the driver left the station with his first load of ice and the time he returned from serving 
 the customers on his route should be entered in the spaces provided for this purpose. 
 
 • ^"T^u^T ^^ *^^ company should not be permitted to remain on a wagon while it is bein*r 
 weighed, but should stand at or near the horses' head. ^ 
 
 s.alpf \ll^n T^u^ i^'J"''''" weighing out mornings to hand to each driver as he passes over the 
 
 hm^M hp u^ f ^? '" *^' ^''''"'' °^ ^^' ^"^'^- "^^^ ^^"P^'^ P«"«hes and the order books 
 
 should be kept in a rack conveniently located near the scale, each pouch plainly numbered. 
 
 Sales at the Station. 
 
 For all cash sales of 200 lbs. or less the cash sale tickets should be used as follows- 
 For 5 cents worth of ice. Form 32— Color of the ticket is Blue. 
 For 50 lbs. of ice, Form 33— Color of the ticket is White. 
 For 100 lbs. of ice, Form 34— Color of the ticket is Red. 
 For 200 lbs. of ice. Form 341/2— Color of the ticket is Yellow. 
 
 If the price charged for ice is in excess of 50 lbs. for ten cents, two of the five-cent tickets can 
 L"!h K t".'^"*' ^""^^^ *' ^^'^'^^ ^y *^^ customer. For all sales in excess of 200 lbs. the wagon 
 
 erster%rr75^f "h '"' '^k ""' '"*^ "'^^'*^ '''''^''' "" ^^^"^ «*' *^^" ^"^^^^^ «« the cash 
 register (torm 35), showing the quantity sold and the amount of cash received. The original ticket of 
 
 tftis form IS to be given to the customer as a receipt for the ice purchased. For all sales on account, 
 
 -74- 
 
 including any sales to dealers, the in and out weights should be entered on Form 61 and the pur- 
 chasers' signature secured on Form 51, showing the weight of the ice sold. 
 
 All cash sales entered on Form 35 shall be entered in the Output Book in total at the close of the 
 day's business, showing the total weight of the ice sold and the amount of cash received. 
 
 Special Dei ivories. 
 
 The special delivery wagon should be treated the same as a route wagon, charged with the weight 
 of the ice taken out and credited with the coupons returned and the weights as shown by signed tickets 
 (Form 49) returned by him. The charges from Form 49 are to be made direct to the customer's 
 account cards (Form 2). 
 
 Suppiy Wagon. 
 
 If the entire load of ice taken out by the truck is for one route or driver, the net weight should be 
 charged direct to the driver the load is intended for as soon as the ice is weighed. 
 
 If the load is intended for two or more routes the weight should be entered on Form 61 and after 
 the return of the supply wagon should then be charged to the drivers who received the same, by enter- 
 ing the weights in the Output Book (Form 62). To avoid disputes between the driver of the supply 
 wagon and the regular route drivers regarding the amount of ice supplied. Form 49 can be used by the 
 supply man for the purpose of securing a receipt for each part of a load furnished. The ticket (Form 
 49) is to be signed by each driver receiving part of a load and all the tickets given to the clerk upon 
 the supply man's return. 
 
 At the close of the day's business or in the morning of the day following, the day's output should 
 be made up as follows: 
 
 1st. The net amount of ice charged to each driver should be ascertained by subtracting the total 
 
 of the "tare" weights of each driver from the total of the "gross" weights and the amount entered in 
 the net total column. 
 
 2nd.— The total sales to each dealer should also be entered and the amount of cash paid by each. 
 This information can be obtained from Forms 35 and 51. 
 
 3rd.— Enter the cash sales by tickets and the amount of cash from this source on the cash register 
 (Form 35), the first and last number of the 5-cent tickets sold that day, computing the weight of 
 the same and the total realized, viz: If the first ticket sold is No. 1715, the last ticket No. 1821, the 
 following entry will appear, if 25 lbs. is allowed for 5 cents: 
 1715—1821. 
 
 107 tickets — 2,675 lbs. — $5.35. 
 The 50-lb., the 100-lb. and the 200-lb. tickets to be entered in the same manner. The same entry 
 should also be made in the Scale Book (Form 62) for permanent record of the numbers of the tickets 
 
 used. ^ „ 
 
 4th.— The total sales of the day should then be proved by subtracting the total of the tare 
 weights from the total of the "gross" weights which should agree with the total of the "net" total 
 column and constitutes the "Total Sales" for the day. 
 
 Note. 
 
 Post all charge sales from the Scale Book (Form 62) to the customer's account cards (Form 2). 
 Check item in the Scale Book after the charge has been entered on the card. 
 
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Form 65. 
 Record of Driver's Sales and Shrinkage. 
 
 This form is used for the purpose of keeping a record of the sales of ice on each route and the 
 results of each driver's work; one page of this form is required for each driver per month and one 
 line for each day. 
 
 The entries should be made as follows: 
 
 In the first column enter the total number of pounds sold by various weight and by coupon 
 obtained from Forms 53 and 59B. 
 
 In the second column show the pounds of ice delivered to the regular order customers, ascertained 
 as follows: In the columns marked 7 times, 6 times, etc., weekly, a record is kept of the number of 
 regular order customers served and the quantity taken by them. Any changes affecting this record 
 should be obtamed from Form 59B and the changes made accordingly. In the example shown under 
 date of July 22nd, the driver is serving ten 10-lb. customers for which he is allowed 100 lbs • one 
 15-lb. customer— 15 lbs.; one 20-lb. customer— 20 lbs. and one 50-lb. customer— 50 lbs., maWng a 
 total of 185 lbs. which is entered under the heading marked "Regular." 
 
 In the third column total the sales by coupon and various weight— 8,350 lbs., and the amount he 
 was allowed for the regular order customers served— 185 lbs., making a total of 8,535 lbs.; an allow- 
 ance of 5% IS made for shrinkage, or 227 lbs., making a grand total of 8,962 lbs., which is entered in 
 the column under heading "Ice Sold." 
 
 Fourth.— Ascertain from Form 62 under heading "Net Total" the amount of ice the driver was 
 charged with, i. e., 8,700 lbs., which should be entered under the heading "Ice Charged." 
 
 Fifth.— Ascertain the amount the driver was "short" or "over" by subtracting the lesser amount 
 from the greater and enter in either the "short" or "over" column, as the case might be. In the 
 example appearing on Form 65, the driver was over the difference between the ice sold 8 962 lbs 
 and the ice charged, 8,700 lbs., or 262 lbs. ' ' 
 
 The number of customers should be shown each day, changes in the number served bein*r 
 obtained from Form 59B. 
 
 FORM 66. 
 
 Time for Week ending 
 
 Form 66. 
 Time Book. 
 
 This form is used for the purpose of keeping a record of the "time" of all employes and the 
 amounts due them. 
 
 Each Foreman should keep his own "time" and the "time" of all the drivers and helpers under 
 his direction and the copy of the Form (38) in use should be kept where the clerk can have access 
 
 to it at all times. 
 
 The "time" of all the employes in and around the station should be kept by the Superintendent, 
 
 entries being made each day. 
 
 With the aid of the small time book kept by the Superintendent and the Foreman's time sheet 
 the clerk can, each morning, carry all the items to Form 66. This is then totaled for the payroll at 
 
 the end of the week. 
 
 The time of the employes of the Manufacturing Department should be kept by the Engineer in 
 charge of the plant and the time book showing the record of the same should be sent to the office 
 each week for verification and payment. 
 
 ( 
 
 .1 ■ 
 
 -78- 
 
 -79- 
 
FORM 68. 
 
 Form 68. 
 Coupon Sales Book. 
 
 The Coupon Sales Book is used for the purpose of entering therein all the sales of coupon books 
 made. 
 
 An ordinary two-column Journal may be used for this purpose. Entries are to be made from the 
 receipts of the coupon books as follows: Date of sale, number of the route on which sale was made 
 number and series of the book sold, name and address of the purchaser and the amount of coupons in 
 pounds contained in the book. 
 
 The route number and the page upon which the sale is recorded should be noted upon each 
 receipt. ^ 
 
 Charges for coupon books sold should be made from this book only and should be entered on 
 Form 1 on the day following the sale. 
 
 The amount to be charged for the book sold should not be entered in the Sales Book until the 
 charge has been entered on the customer's account card (Form 1). 
 
 The entering of the amount in the Sales Book indicates that the book has been charged to the 
 customer's account. 
 
 The pounds and earnings of the coupon book sales should be totaled each day and both totals 
 entered in the columns provided in the Summary Book (Form 70). 
 
 The total of the sales of each day in pounds, and the number of entries appearing in the Sales 
 Book should be verified by the counting of the coupon receipts in both number and the pounds they 
 represent. Upon completion of this the receipts are ready to be filed, as shown by the explanation of 
 the use of Form 10. 
 
 To avoid delays in entering the sales and charges, one Sales Book should be provided for each 
 clerk employed for such work. 
 
 -80- 
 
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 Form 70. 
 Summary Book. 
 
 This form is used for the purpose of entering therein each day a summary of the business as 
 
 shown by the Daily Report (Form 42) and the Coupon Sales Book (Form 68) and Forms 59B and 96. 
 
 A Trial Balance Book containing about 50 pages may be used as but four pages are required for 
 
 '""'Vn' tie* first two pages, columns should be headed as follows: Total Sales or Output, Short 
 Over No. of Customers, Route Sales, Truck Sales, Dealers' Sales, Station Sales, No. of Employes and 
 the amount of the payroll, also the number of horses, all of which information is to be taken from 
 
 ^'^'^Tle^ltgrand t^^^ of the coupon sales should be entered from the Sales Book 
 
 (Form 68) The total pounds of coupons redeemed and the total of the credits allowed for them are 
 also to be entered. These can be ascertained by referring to Form 96. The coupon returns can be 
 ascertained by totaling the returns as entered in Form 59B. 
 
 On the next two pages of this form the columns are to be headed as follows: Ice-house D^. and 
 "Cr.", Total Sales, Ice Machine and the names of any companies from whom ice is purchased and the 
 entries made from the Daily Report (Form 42). ev,^«,r, in «n thp 
 
 After all the entries have been made for the last day of the month, the amoun s shown in all the 
 columns should be totaled for use in preparing the monthly statement (Form 60) and for general 
 information. 
 
 -88- 
 
 w 
 
FORM 71. 
 
 ii 
 
 It 
 
 COUPON REQUISITION 
 
 THE CITY ICE DEUVEBY CO. 
 
 COUPON CLERK: ^^L£__POUCH 
 
 BEGIN. CHANCE, CH\n GB, CT OR 
 Erase Worda Not Wanted 
 
 ROUTE No. / 
 
 STA. 
 
 ^ 
 
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 B. 
 
 C, 
 
 D. 
 
 E. 
 
 K. 
 
 L. 
 
 M_ 
 
 TOTAL. 
 
 .sfl 
 
 Form 73. 
 
 Window or Call Cards. 
 
 The window or call card is for the purpose of providing the customer with a means of notifying the 
 driver when ice is wanted. The'use of the card is, however, optional with the customer, and the non- 
 appearance of a card at a customer's residence will not be considered a reason for lack of attention 
 on the part of the driver. 
 
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 QUA 
 
 Form 71. 
 Coupon Requisition. 
 
 boo Jo^irai!.: sLrrirud t cr;/' '^r^ ^ "•^"^^ ^""-'"^ '^^ ""-"- »' ^"^ -"p- 
 
 of each ser^s and f hrltr k ? u '' '°™' " '''P' °" * 'P'"'"^ ^"owing the number of books 
 k eptL driver suppledwth 2 h °'/ r"'" "' '''''' "'"''' '"" '"« ^'^'^ ^"ali continue to 
 
 by the Superintended! "' ■"""' '''°"° "^ '"'^ '''^'" ""*» ' ''"ange is authorized 
 
 tendrt^n'r p "'" """"l" ".'"*''"' '" ''""'* * <=°Py °f this form should be filled out by the Superin 
 Required" '""'"''" ''""'"^ '^"'' ™"'^ """'>- -" '"« -->>- "f each series of cou^o" broks 
 
 series'^fThe loTboVk^and'ti"'* "f ""'k''" P""'" "^"P"'*'^ ^°P'^^ ^""-'"'^ '"e date, number and 
 be retained hvth.H!\f ! '■° ""■"""■ °' '"' ''"^"'' '"'° '<"^' '"e book. One of the copies is to 
 who losHl hi. I^°u ''^"■""^ "" ^^' ""P''^^'^ ^°Py should be placed in the pouch of the driver 
 who lost the book and shall remain in the pouch until the book has been located or charged to him 
 
 -84- 
 
 FORM 78. 
 
 The following notice is printed on the reverse side of the card: 
 
 Customers are requested to hang this card in the window early in the morning on the day ice is 
 wanted, the lower corner showing the quantity desired. If the driver should fail to call before 
 2 o'clock, please advise us by telephone. ^^ ^^^ ^^ 
 
 -85- 
 
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 FORM 74. 
 
 FORM 7B. 
 
 Kd. y^Mj^ 
 
 THE CITY ICE DELIVERY CO. 
 
 -Collector for Sta S 
 
 No. 
 
 SAL 
 
 Form 74. 
 Collection Book (or Collection Sheets). 
 
 This form is used for the purpose of entering therein all collections made; either loose leaf sheets 
 or an ordmary two-column Journal may be used. 
 
 n«r. '^^' P"''^" "^^^^"^ *h^ collections should enter his name, date the collections were made, the 
 name, address and the amount collected of each customer. 
 
 .^.u^^^^-,^lT^\ Z ^^^^^^°^^« "^^^^ should be entered in the column provided. Both columns 
 shall be totaled and the amount collected should then be turned into the clerk who will verify the coTt 
 of the cash and prove the additions. ^ 
 
 Discounts shall however, also be filled in on Form 39, but cannot be made without having first 
 secured the approval of the Creditman or the Superintendent. 
 
 When entering collections in the Cash Book the gross amount should be entered on the debit side 
 and the amount of discounts on the credit side. 
 
 Refunds. 
 
 When cash is returned to a customer for unused coupons, for which payment has been made entry 
 should be made m the collection blotter following the collections for the day and the amount pt^d to th^ 
 customer subtracted from the total collections. Entry of the coupons returned should also be made in 
 the Redeemed Book" (Form 96) and the customer's account will in this way be both credited wi h 
 he coupons returned and charged with the cash refunded, one entry oft-setting the other. All collec- 
 tions should be credited to the customer's accounts the morning following the day of coUectfon. 
 
 -86- 
 
 THE CITY ICE DELIVERY CO. 
 
 COMPARATIVE REPORT OF CREDIT DEPARTME NT. 
 
 For mek ending Cu<,.'^..i<i^.Lj±'>id'..l90ll 
 
 Form 75. 
 Comparative Report of Credit Department. 
 
 This form is to be used by the Creditman on which to furnish a weekly report of the results of his 
 department. The information necessary for its preparation is obtained from the collector's weekly 
 reports (Form 37) and the time book (Form 66). 
 
 This form of report is only required by a company employing possibly fifteen or more collectors. 
 
 -87- 
 
 IJ 
 
 I ;l 
 
FORM 76. 
 
 Ijxi-Qi 
 
 ^/iO'Oi TFTTT^ 
 
 JX-j>r 
 
 
 ClAyC^ 
 
 ^^'^ 
 
 ll 
 
 Form 76. 
 Receipt for Coupon Book Receipt. 
 
 FORM 77. 
 
 ^ l-, 
 
 j 
 
 Form 77. 
 _,, . . Removal Book. 
 
 customerr;rL:i "iru!t:r„t "rt ?' ''''^r^ "^'^ "'^°'-' ^^■''■''^' *" '"-«"« «>« cards or 
 
 -88- 
 
 PORM 8B. 
 
 NOTICE 
 
 Remarks CJ^h^ 
 
 Th>. grievance must be adjusted without delay; your action noted below and 
 this memorandum returned to principal office. . 
 
 ^ f^^iy ^^^KT^^fy yLi^-n^i^^y ^^ 
 
 py ^1^1/^ ^y .^C^/7^^yf 
 
 JL^ipL^ 
 
 J J ^77 J^,/>-f^r-/^i.-uv<^ y A. 
 
 Signed 
 
 ss 
 
 No- 
 
 carbon COPY TO BE SENT TO TROUBLE CLERK AT ONCE. 
 
 COMPEAINT MEMORANDUM 
 
 Station. 
 
 L 
 
 NOTE— In reporting complaint note carefully exact grievance as stated by customer, employe 
 Involved if possible, also deta^ils, tii^, place, etc Sign and report to head of your department 
 
 Name of Custope 
 Remarks •fevtt^^. 
 
 le, also details, time 
 
 ^^tyiy' 
 
 Address 4^ 
 
 LC.^2^^ 
 
 Jl^^^ jf^J 
 
 J^ 
 
 ^/t^J H ^ j^^^i^rXy^ . 
 
 
 ./y-T^.^iyt/h- 
 
 Reported for investigation to- 
 Date- U'/^-oi 
 
 Signed. 
 
 (^ 6^ Qyf^^v^^J^. 
 
 ■CiMfc'— Colkctoi 
 
 REPLY ON REVEP^B SIDE ONLY. 
 
 Form 85. 
 Complaint Memorandum. 
 
 This form is used for the purpose of preparing a record of each complaint received. Copies of 
 this form are to be carried by each collector and shall also be kept at each of the company's offices and 
 it shall be the duty of each employe to make a written report of each complaint received. 
 
 All complaints such as: Customer claiming to have received "short weight," improper conduct of 
 an employe, property damage, irregularity in the delivery service, etc., etc., should be reported on this 
 form and should then be forwarded to the head of the department against whose employe the com- 
 plaint is made. 
 
 It shall be the duty of the department head when receiving a complaint to have it carefully investi- 
 gated and then to take such measures as are necessary for the maintenance of discipline or the better- 
 ment of the service of the company, as the case may be. 
 
 The reverse side of this form is arranged for the reply to the complaint made and should also 
 show when possible what action was taken to adjust the matter. 
 
 One of the ofTice employes should be designated "Trouble Clerk" and should be responsible for 
 the forwarding of the complaints made to the proper parties and should also report to the Superin- 
 tendent any lack of attention given to such matters. 
 
 The clerk shall also see that replies to complaints are promptly made and when the matter is 
 adjusted the memorandum upon its return should be filed for future reference. 
 
 -89- 
 
 r •' 
 
 n 
 
I*» 
 
 FORM 89. 
 
 SUPERINTENDENT'S COMPARATIVE REPORT 
 
 For VVfelt endings 
 
 REPORT OF DRIVERS 'SHORT ICE 
 
 Rouic 
 
 No. 
 
 J^ 
 
 -^O- 
 
 DRIVER 
 
 U. i/n cyr....^l 
 
 Ice Short 
 
 AA. 
 
 
 '£2. 
 
 L 
 
 ±^ 
 
 REPORT OF THE MANUFACTURING DEPARTMENT 
 
 Total Tons ProdurrH 
 
 Average per day (tons) 
 
 Cost of Fuel (per ton) 
 
 Pay Roll for Week 
 
 Time Lost (hours) 
 
 Cost of Water (per ton) 
 
 Number of Employees 
 
 REPORT OF THE DELIVERY DEPARTMENT 
 
 Wholesale Sales (tons) 
 
 Dealers' Sales 
 
 Wagon Sales 
 
 Station Sales 
 
 Total Sales 
 
 Car Shipments 
 
 Average No. of Employees 
 
 Pay Roll (or Week 
 
 No of Routes 
 
 Average SaJes per wagon per da\ 
 
 ^^ 
 
 U. 
 
 Ll 
 
 J-i- 
 
 ^ 
 
 il 
 
 Remarks: 
 
 Etc 
 
 ii. 
 
 Ii CKl r 
 
 kl 
 
 
 III- 
 
 liHii 
 
 til 
 
 For descriptive matter, see page 91. 
 -90- 
 
 Form 88. 
 
 (Superintendent's) Comparative Report. 
 
 This statement is used for the purpose of furnishing the management with a comparative report 
 of the business of the company for each week, comparisons being made with the same week of the 
 
 previous year. lu n -^ t 
 
 The report should be prepared on Saturday of each week for the week ending with Friday of 
 
 the current and of the same week of the previous year. 
 
 The number of customers served on Friday of each week for the two years should be shown for 
 each Foreman's district and the total number served by the company. The increase or decrease 
 should also be shown, as compared with the previous year. 
 
 The number served during the previous year on each Friday should be tabulated during the winter 
 in order to have the same in readiness for the busy season, the information being obtained from the 
 
 customer's account cards. , j. . • x x n u 
 
 In order to secure an accurate record of the number of customers in each district, it will be neces- 
 sary to have all the commence and stop dates noted on all the customer's cards (Forms 1-2-4-5) 
 throughout the entire year. For the current year the number of customers should be ascertained 
 
 from Form 65. , , • , u- 
 
 Under heading "Ice Short" show each driver's total shortage for the week, showing also his name 
 and route number. Only the total shortage should be shown and no deductions made for "Ice Over." 
 
 (From Form 65.) , ^ ,. • lu * * i 
 
 A comparison of results in the Manufacturing Department should also be made, showing the total 
 output of the week and the average number of tons produced per day, cost of the fuel and water per 
 ton of ice produced, the number of employes and the amount of the payroll for both the fiscal and 
 previous year and the increases or decreases in each of the items. This information is obtained from 
 Forms 43-66-70 or from the Engineer. ^ , 
 
 A comparison of the tons sold, number of employes, amount of the payroll, and the number of 
 routes in service should also be made in the spaces provided for the purpose. 
 
 A comparison of the average temperature for the week should also be made with the correspond- 
 ing week of the previous year, as the actual results cannot be ascertained without considering this factor. 
 
 -91- 
 
FORM 96. 
 
 L I 
 
 m 
 
 FORM 96. 
 
 OLi^cJify ZZ'd^ 
 
 ^ (f 
 
 /gfrz 
 
 % 
 
 ys^j.^ ' 
 
 /, ^ ^ c^lcZ^^..^^ 
 
 / 
 
 x^ 
 
 3 
 
 JJ 
 
 
 
 / 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 - 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
 Form 96. 
 
 Coupon Redeemed Record. 
 
 Hi 
 
 Form 86. 
 Record of Coupon Books Issued. 
 
 This form is used for the purpose of keepinff a rerorri c^i nil tho »«„,.« u i • 
 dHve. o. any othe. employes of^the eompau^ wh^rlllTtoT^^^^^^^^^ ^'^ 
 
 re J:rfL?arp:ucM^^^ -^^ '' ^''' '- ''' ^-^-^ -^ -e pa.e or lea; will he 
 
 numht^ofrvr.^';or^^^^^^^ rr ''- t\-' '--' - ^^^ 
 
 .r each ^.enes^^ of coupon hooks issued an^ Z ^JT^ ea^^ Zl^ntef u^^ t^ L\™ 
 Note^See "Coupon Books and Records" for further information regarding the use of this form. 
 
 -92- 
 
 This form is used for the purpose of recording all unused or partially used coupon books returned 
 by the customers. 
 
 The name and address of the customer, number and series of the coupon book returned, the 
 pounds represented by the coupons contained therein, and the amount of the credit allowed should be 
 
 entered. 
 
 The credit for the coupons returned is allowed at the same rate the customer was charged for 
 the book, and should be posted to the customer's account card (Form 1). 
 
 When posting show the date, number and series of the book, pounds of coupons returned and the 
 amount of the credit allowed. 
 
 Totals of each day, both weight and the amount of credit, are to be entered in the Summary Book 
 
 (Form 70). 
 
 After entry has been made in the redeemed book and the credits posted to the customer's account 
 card, the coupon books returned should be destroyed. 
 
 11 
 
 ^d3- 
 
FORM 107. 
 
 FORM 99. 
 
 Record of Ccmpons Rectived from ''Star'' Customers 
 
 OhG,. *7 For Week Endiiu: CjJ,^^Jy j.^-jJL 
 
 ^ 
 
 S^ 
 
 ADOBIM 
 
 'yyjyl/iyt^^^^^ 
 
 mM^ 
 
 f£_t_ 
 
 T«M 
 
 ..C& 
 
 Wed, Than. M. 
 
 11 
 
 Sftt 
 
 .JUl. 
 
 ^90^ 
 
 nMtvra 
 
 ADDRESS 
 
 JO 
 
 u 
 
 12 
 
 ]\ 
 
 14 
 
 15 
 
 10 
 
 Av 
 
 APRIL MAY 
 
 . U 4-0 
 
 JUNE 
 
 S O — / OO ^pAA^ <^«^ , 
 
 18 
 
 .x-Ll- Ll L[)\ Itlrnot iQ 
 
 12^11 
 
 1 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 2fi 
 
 .^JL 
 
 I^Ci 
 
 /on 
 
 .^Sia. 
 
 _.OL 
 
 vTO 
 
 10 
 
 27 
 
 21) 
 
 30 
 
 11 
 
 S-Q 
 
 SA. 
 
 17 
 
 .AiJ2. 
 
 i£il. 
 
 ^.To. 
 
 .2^ 
 
 /0"g 
 
 _:£^ 
 
 .:£ji- 
 
 ^Ti) 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 -sO. 
 
 ^JJL. 
 
 J£JL 
 
 3 
 
 SSL 
 
 .£LSL. 
 
 24 
 
 25 
 
 26 
 
 _s£iL 
 
 ..dJL 
 
 j£^ 
 
 12 
 
 13 
 
 14 
 
 lo 
 
 IG 
 
 Av 
 
 ■f 
 
 vT 
 
 .j:^ 
 
 jiSlfi. 
 
 ■SQ 
 
 27 
 
 28 
 
 29 
 
 30 
 
 ^On 
 
 .jO. 
 
 -iC^ 
 
 .^2j2- 
 
 10 
 
 11 
 
 J'O 
 
 -.iiL 
 
 31 
 
 ^t? 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 Av 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 2C 
 
 27 
 
 28 
 
 29 
 
 30 
 
 >AZz^ 
 
 10 
 
 II 
 
 JULY 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 Av. 
 
 19 
 
 20 
 
 21 
 
 23 
 
 24 
 
 25 
 
 20 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 ^S. S.USES Vf 
 
 ^W.S. Uses 2,1 
 Average 
 
 Lbs' Per Day 
 Lbs. Per Day 
 Lbs. Per Day 
 
 AUGUST 
 
 10 
 
 11 
 
 13 
 
 14 
 
 15 
 
 16 
 
 Av. 
 
 17 
 
 IS 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 SEPTEMBER 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 Av. 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 I 
 
 n 
 
 Form 88. 
 
 Record of Coupons Received from SUr Customers. 
 
 This form is used for the purpose of bringing to the attention of the Superintendent and Foreman 
 the amounts of ice taken by the Star Customers, when the quantity supplied is less than that which 
 frnnf Pr'"/nT ^ f being required. The information for the preparation of this list is obtained 
 
 ix.^ Jp "J/h n'^K I !J 1 ^^T'J^^ ^""^"^^ *^^"" '^'*^ ^^y ^"""^ *h^ ^««k as shown in the 
 example. It shall be the duty of the Foreman to investigate all cases appearing on this form and report 
 his findings to the Superintendent. mauuiepun, 
 
 -94- 
 
 Form 107. 
 Star Coupons. 
 
 This form is used for the purpose of keeping a record of the amount of ice used by each ''Star" 
 customer and keeping a check upon the drivers serving customers of this class. 
 
 The customer's name and address is entered upon the card and the number and series of each 
 coupon book sold to the customer. 
 
 An entry is also made at least once each month showing the average amount of ice the customer 
 should take. This information is furnished by the Foreman and the amount reported by him should 
 be from his personal knowledge of the requirements of each customer and is to be entered in "red" 
 in the space provided for the recording of fhe coupon book numbers. 
 
 A list should be prepared each week (Form 98) of all customers who are using (according to this 
 record) less than the amount reported by the Foreman, as being required by the customer. 
 
 This list is for the information of the Superintendent and the Foreman and they should investi- 
 gate all cases appearing on this list for the possible dishonesty of the driver. 
 
 The cards should be kept in files according to routes, the cards of each route being filed alpha- 
 betically and numerically according to streets and street numbers. 
 
 The numbers of the coupon books should be entered so that the number of the last book pur- 
 chased by the customer can be readily determined. 
 
 -95- 
 
 IM 
 
Entry of the series and coupon book numbers upon the card (Form 107) can be made from the 
 coupon book receipt or from the coupon sales book (Form 68). If entry is to be made from Form 68, 
 the entries of the books sold to Star Customers should be marked with a "Star" at the time entry is 
 made in the Sales Book. 
 
 A rubber stamp showing a small star can be used for this purpose as well as the marking of Star 
 Customer's Cards (Form 1) and the bills for Star Books sold. 
 
 The Star coupons were retained for entry on these cards, the coupons from each route in a sepa- 
 rate envelope showing the date of return and the route number. The entries to the cards should be 
 as follows: The envelopes should be taken, one at a time, the coupons removed and laid out on the 
 desk, arranged according to the numbers of the coupons. The cards of the corresponding route should 
 then be taken from the file and each card taken separately and the number of the last book sold to the 
 customer should be ascertained. The coupons, showing the number of the last book, should then be 
 found (if any were returned) among those laid out and the pounds they represent entered on the card 
 opposite the date the coupons were returned. 
 
 After having entered the weights upon the cards, if any coupons remain unentered, the coupon 
 receipt files should be referred to, to assist in locating the discrepancies. 
 
 After all entries have been made the coupons should be destroyed. 
 
 Note 1. 
 
 One clerk can do the work as described for from 60 to 100 customers in an hour's time, the num- 
 ber taken care of differing according to the amount of ice used by the customers and the ability and 
 experience of the clerk. 
 
 Note 2. 
 
 This form is entirely independent of the customer's account card (Form 1) and has no connec- 
 tion whatever with the account of the customer. 
 
 -9e- 
 
 CHAPTER NINE. 
 GENERAL BOOKKEEPING. 
 
 No detailed system can be provided for the General Bookkeeping that would apply to all com- 
 panies, for many are engaged in other lines of business which make the conditions differ so materially 
 that only a general outline of this can be attempted. 
 
 For a company doing a business in excess of, possibly, 15,000 tons a system is suggested as 
 
 follows : 
 
 Books Required. 
 
 Voucher Record. : . . 
 
 Index to Vouchers. ; : ■. 
 
 Summary of Costs. 
 
 Cash Book. 
 
 Journal. . 
 
 Ledger. i 
 
 Trial Balance. 
 
 The Voucher Record. 
 
 The use of a voucher record is particularly recommended for a company operating several delivery 
 stations, ice-making plants or ice houses. The voucher record must be devised and planned to suit 
 the particular needs of each company anticipating its use. A company operating several stations or 
 plants should have the voucher record arranged with columns for the distribution of purchases to the 
 
 various stations or plants. 
 
 Columns should also be provided for the amounts to be charged to the "Inventory Account" and 
 
 to the "General Expense Account." 
 
 A voucher should be prepared at the end of the month in favor of each concern from whom pur- 
 chases were made and then entered in the voucher record giving it its number. 
 
 W^hen for any reason the immediate payment of any account is required, a voucher should be pre- 
 pared at the time of payment and then immediately entered in the voucher record, also giving it its 
 number. 
 
 Spaces should be provided on the vouchers for the entering of the voucher No , Audit Book 
 
 Folio, Month voucher was prepared. Journal Folio, and the number of the check issued in payment. 
 
 Care should be taken to enter the check number at the time the check was issued, or if paid in 
 cash to enter the word "cash" in the space provided for the check number. 
 
 The vouchers should be arranged to provide space for such endorsements as may be considered 
 necessary, such as: 
 
 O. K. of the department receiving the goods. 
 
 O. K. of the purchaser, that the price and terms are correct. 
 
 O. K. of the accounting department that the extensions are correct. 
 
 0. K. of the officials for payment. 
 
 Separate files should be provided for the paid and unpaid vouchers, the same to be kept in numeri- 
 cal order. 
 
 For each account shown in the voucher record an account should be opened in the Ledger and the 
 total of the amounts for the month carried to its respective account in the Ledger. 
 
 An account should also be opened in the Ledger called "Audited Accounts Payable" to which the 
 entire amount shown on the voucher record should be credited at the end of each month. 
 
 As soon after the first of the month as possible entries should be made in the Journal showing all 
 payments of vouchers which have been paid by check during the preceding month; date of payment, 
 name of party to whom the voucher is payable, number of the voucher and the amount paid should be 
 shown. 
 
 Those paid by cash should be entered in the Cash Book at the time payment is made, showing 
 date of payment, the name of the person or firm to whom payment was made, number of the voucher 
 and the amount paid. 
 
 -97- 
 
 I 
 
The total of the vouchers paid by check or by cash should be charged to the "Audited Accounts 
 Payable Account," and the balance shown by the Ledger after the above entries have been made being 
 the amount of the vouchers remaining unpaid. The balance of this account (Audited Accounts Pay- 
 able) as shown by the Ledger, should be verified from time to time by comparison with the unpaid 
 vouchers, and if not in agreement, the payments made should be checked and the differences located 
 and corrections made. 
 
 It is claimed by many authorities on bookkeeping that the voucher system entails considerable 
 extra work, but for a company of suftlcient size to carry out the department idea, it affords an excellent 
 check upon the accounts payable of the company, and provides a simple and excellent method for the 
 distribution of the expenses to the various departments. 
 
 The opinion of a bookkeeper on the voucher system, based on thirty years of experience in ice 
 accounting, is as follows: 
 
 "I know that it is claimed by some very good authorities on bookkeeping that the voucher system 
 entails considerable extra work, but my experience has been to the contrary. 
 
 I have kept books for about fifteen years by the old method, i. e., of carrying all Personal 
 Accounts to the Ledger, and, for a like number of years, I have used the voucher system, and am frank 
 to say the latter is much more simple and takes much less time after having become thoroughly 
 familiar with it. This, I say, in spite of the fact that, through prejudice, I fought the voucher system 
 for a number of years until I was, by circumstance, obliged to use it." 
 
 Index to Vouchers. 
 
 1. An index of the vouchers should be prepared so that any voucher can be easily found. 
 
 2. The index should be ruled with the first column showing the name of the concern to whom the 
 vouchers were made payable, followed by a column for each month of the year. 
 
 3. The vouchers should be indexed each month, showing the numbers in the column of the 
 month the voucher was entered in the voucher record. 
 
 4. Care should be taken not to include any invoice of subsequent month in the current month's 
 record. 
 
 Summary of Costs. 
 
 In practically all lines of business comprehensive accounting and cost systems have been installed 
 and the selling price of the merchandise or product based upon the cost of its production and delivery. 
 Until recently the ice business has practically been an exception to this rule, as a majority of the 
 dealers lacked any definite knowledge of either their costs or shrinkage and simply based their prices 
 on those charged during the previous year or upon some schedule of prices adopted in some neighbor- 
 ing city. Many ice dealers have, how.ever, begun to realize the benefits derived by their having the 
 actual knowledge of their costs and several of them have found the following system to be both simple 
 and effective and are now using their own results for the basis of arranging their schedule of prices. 
 
 The expenses of an ice company are made up of three factors: Cost of Ice, Cost of Delivery, and 
 the Overhead or General Expense. 
 
 All the expenses of a company can be divided under these three headings, after which the items 
 should be subdivided into the principal accounts that make up the total of the operating and general 
 expenses. 
 
 For an ice manufacturing plant a division of the accounts is suggested as follows: Labor, Fuel, 
 Water, Ammonia, Maintenance and Repairs, Oil, Waste, Packing, and Sundries. For a delivery station 
 the following accounts are suggested: Horse Feed and Bedding, Shoeing, Wagon Repairs, Labor, and 
 Sundries. The distribution of the expenses at a natural ice plant would be as follows: Cost of Harvest- 
 ing would include Labor, Horse Keep, Maintenance and Repairs, Rents, Insurance, Car Loading Expense, 
 Sundries, etc. 
 
 For the division of the General Expense the following accounts are required: Interest, Taxes, Insur- 
 ance, Telephone and Telegraph, Office Rents, Sundries, etc. 
 
 The number of the subdivisions and just what they should consist of is, however, largely a matter 
 of opinion and may be determined according to the ideas of the user. 
 
 -9S- 
 
 For a company conducting its entire business from one location, a sufficient number of columns 
 can be provided in the voucher record to permit the distribution of the purchases direct to the accounts 
 and the summary book could in this way be dispensed with. 
 
 After the division of the expenses under the various headings the total number of tons should be 
 used to ascertain the costs per ton of the various parts of the expenses as well as the total cost to 
 harvest, manufacture or deliver. These costs per ton should be compared with those of the same 
 month of the previous year or with the costs of other plants or stations, any increases should be 
 noted and the reason for the increase ascertained and whether it was justified or not by the circum- 
 stances or conditions. A few hours attention given to the cost department of the business each 
 month will be found to be time well spent and will provide information that is interesting, instructive 
 and of great value to any ice dealer desiring to obtain an exact knowledge of his business and to keep 
 his expenses within a safe limit. 
 
 The Cash Book. 
 
 For a company operating several stations the debit side of the Cash Book should be especially ruled 
 with a column for totals, a column for each station operated and one for sundry receipts. 
 
 The credit side should be ruled to provide a column for totals, columns for the entry of cash pay- 
 ments of vouchers, one for each bank in which deposits are made and one for sundry Ledger accounts. 
 
 When entering the daily receipts the source should be shown, i. e., whether by Collectors, Station 
 Receipts or Main Oflice Receipts. Any entries of Sundry Receipts should be self-explanatory. 
 
 A summary of the total receipts and disbursements should be prepared each month and the totals 
 only carried to the Ledger. 
 
 The Journal. 
 
 The use of the three-column Journal is advised when a voucher system is used; the first column 
 being used for entry of the various audit items, carrying the total at the end of page or items into the 
 second column, using the second for debits and the third for credits. 
 
 Entries should be made in the Journal for all voucher payments and should be used for any cross 
 or adjusting entries or the correction of errors. 
 
 It should also be used for the entering of a summary of the monthly earnings of each station as 
 
 shown by Form 60. 
 
 It may also be used to show a summary of the receipts and disbursements as shown by the Cash 
 
 Book. 
 
 The Ledger. 
 
 The use of old style Ledgers is advised for the general bookkeeping. It should be balanced 
 monthly and used as a basis for the preparation of monthly and yearly statements of sales, earnings 
 and expenses as well as the financial statements. 
 
 The Trial Balance. 
 
 The trial balance should show a record of the balances as taken from the Ledger at the close of 
 each month in order to show that the debit and credit sides of the Ledger agree, as it is necessary to 
 prove the Ledger to be in balance before correct reports of the earnings or the financial condition can 
 
 be prepared. 
 
 For a company conducting its entire business from one location and selling less than 10,000 tons 
 
 per year, the following system of general bookkeeping is suggested: 
 
 A company of the size mentioned would probably find it more simple to do without the voucher 
 system and use only the Cash Book, Ledger, Journal and Trial Balance. 
 
 A four-column Cash Book is recommended with the columns headed as follows: On the debit 
 side, first column. Total Receipts; second, Cash Sales; third. Collections; fourth. Sundry Receipts. 
 
 All entries of cash receipts are to be obtained from Form 35, and only a summary of the receipts 
 is to be entered at the close of the day's business. 
 
 On the credit side columns should be headed as follows: first, Totals; second. Bank Deposits; 
 
 third. Expense; fourth. Sundries. 
 
 Whenever it is possible to do so make payments by check, entering only the incidental expenses 
 in the Cash Book in the column headed Expense. 
 
 -99- 
 
 M 
 
 ■-\ 
 
m 
 
 •»'5i 
 
 Entries from the Cash Book to the Ledger should be made but once a month. A summary of the 
 total receipts and disbursements is to be entered in the Journal, to be followed by entry to the Ledger. 
 
 An example of the Journal entry is as follows: 
 
 Example No. 1. 
 
 Debit 
 $4,128.53 
 
 Credit 
 
 $3,913.53 
 215.00 
 
 July 31 Cash Dr. (Total Receipts) 
 Ice Sales and Receipts 
 Inventory — Sold Horse No. 17 
 July 31 Bank Deposit $3,963.50 
 
 Delivery Expense (Sundry Items) 17.25 
 Ice Making (Sundry Items) 3.15 
 
 Cash 3,983.90 
 
 After the above entries to the Ledger have been made, the amount of cash on hand and the cash 
 balance as shown by the Cash Book, and the balance as shown by the Ledger, should be compared and 
 the differences located if the amounts are not in agreement. 
 
 But one entry of the earnings of the company will be required for each month, the information 
 being obtained from the Statement of Earnings (Form 60). 
 
 (No. 2) Example of Journal Entry. 
 
 July 31 
 
 Debit 
 $4,511.06 
 
 Ice Sales and Receipts 
 To Ice Sales 
 Total Sales, 1,809,500 lbs. at $4.98 
 Coupon Liability, 408,675 lbs. at $6.41 
 
 Credit 
 $4,511.06 
 
 The Ice Sales and Receipts account (as shown by Example No. 2) is charged with the total earn- 
 ings or amount realized from Ice Sales during the month and is credited (as shown by Example 
 No. 1) with the total amount of the collections and cash sales, the balance of this account being the 
 amount of the customer's accounts receivable, which should agree with the "Net Amount Outstanding" 
 as shown by Form 60. 
 
 The statements and invoices for all goods purchased during the month, after having been approved 
 by the Superintendent or by the persons authorized to do so, should be entered in the Journal and 
 then charged to the proper account in the Ledger. The car record (Form 64) should be checked 
 against all bills for car shipments of any kind which were received during the month. 
 
 All checks issued should be entered in the Journal and the amounts of the same charged to 
 their respective accounts and the total amount credited to the bank upon which checks were drawn. 
 
 The balance as shown by the bank passbook, or bank statement, should be verified by comparison 
 with the check book and Ledger, and if not in balance the items should be checked and the errors 
 located. The listing of the outstanding checks and numbers on the stub of the check book each month, 
 when checking the bank balance, will be found to be a great convenience. A notation should also be 
 made on the stub of the check book showing that the balances have been verified. 
 
 The Ledger should contain such accounts as follows: Inventory, Capital Stock, Cash, Bank, Bills 
 Receivable, Ice Sales and Receipts, Bills Payable, Ice Sales, Labor, Delivery Expense, Ice Making, Ice 
 Harvesting Account, Ice Cost, General Expense, Loss and Gain, and the necessary Personal and 
 Creditor's Accounts. 
 
 After all the entries to the Ledger have been made and the trial balance has been taken and found 
 to be in balance, a statement of the Sales, Earnings and Expenses for the month should be prepared as 
 shown by the example of Form 56. 
 
 -100- 
 
 CHAPTER TEN. 
 
 GENERAL REMARKS. 
 
 The Basis for Determining the Price to be Charged for Ice. 
 
 There are two methods used by ice dealers, generally, as a basis for determining the price to be 
 paid by each ice customer. 
 
 The method most generally employed by dealers is to base the price according to the amount of 
 ice taken at a time. 
 
 For the office trade or customers taking 10 or 15 pounds daily, no objection can be found to this 
 method. 
 
 This method, however, causes endless trouble in keeping the accounts of all customers taking 
 various weights, as material changes in the amounts of ice taken at a time necessitates charging the 
 customer with several prices for ice delivered during the same month. 
 
 In such cases, it is difficult to convince a customer of the fairness of this method or for the dealer 
 to give an adequate reason from the consumer's point of view for the charging of three or four differ- 
 ent prices. 
 
 The charging of the different prices may seem fair to the dealer, but it has been found to be quite 
 objectionable to the customers of several dealers, and if the method employed is not generally satis- 
 factory to the consumers it is surely a poor system to follow. Another objectionable feature of this 
 method is that a customer is often quoted a price based upon the quantity taken when the first delivery 
 was made, and as this is usually greater than any subsequent amount wanted by the customer, it 
 necessitates an immediate increase in the price or a continuation of service at a cut rate. 
 
 This method has worked fairly well in some cities, its success, however, is due principally to the 
 local conditions existing in those cities. It is the opinion of the writer that a more equitable and 
 simple arrangement is to base the price to be paid by the customer upon the average daily consump- 
 tion during the best months of the year, i. e., May 1st to September 30th. By using this plan the 
 customer secures a definite rate for all ice used during the entire year and greatly simplifies the 
 accounting. 
 
 This method necessitates the preparation during the winter of each year of a complete list of all 
 business places served, the list showing the name and address of the customer, the total amount of ice 
 used during the time stated (May 1st to September 30th) and the average daily consumption of each 
 customer. The information furnished by means of this list is very instructive and gives an ice dealer 
 some very valuable information regarding the company's business. It also furnishes an excellent 
 foundation for a general knowledge of his competitor's business, as the general average amount of ice 
 used by customers in any one kind of business is the same whether served by one dealer or another. 
 
 In some cities, due to local conditions or to other reasons, it is considered advisable to make a 
 flat rate to butchers and hotels, but all other wholesale trade is charged in accordance with the daily 
 average taken. 
 
 Under this plan, only two prices are charged for all ice sold to the family trade. The customer 
 using less than an average of fifty pounds daily pays one price and those taking in excess of that 
 quantity a slightly lower price. 
 
 Exception, however, is made to employes of the company and to customers using ice in consider- 
 able quantities' at a place of business, these being furnished at a reduced price of about 25c per hun- 
 dred pounds. 
 
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 Objection can, as a matter of course, be found to any method of basing ice prices, but the second 
 plan mentioned has produced better results in several cities where both plans were tried and it has 
 also been much more satisfactory to the consumer, who is after all the best judge of the matter. 
 
 Ice Sold for Cash. 
 
 The reader has undoubtedly noticed that there is no provision in this system for the sale of ice 
 by the drivers for cash. The reason for its omission is that the results of several companies who 
 have discontinued the practice have clearly proven the advantage of permitting drivers to only deliver 
 ice and not to sell ice for cash, books for cash or to make any collections. 
 
 With constant attention of the Route Foreman directed to the changing of the method of taking ice 
 from cash to coupon a great percentage of such trade can be changed to the more desirable method 
 of serving, i. e., by coupons. 
 
 In the event however of a company being compelled by law or by force of circumstances to con- 
 tinue its sale for cash, the writer would advise the sale of such ice to be made at the highest retail price 
 charged by the company and the cash price to be in excess of any price charged for ice sold by any 
 other method. 
 
 The price list of a company permitting this practice should be arranged to show all the advantage 
 possible to the customers purchasing ice by the coupon system, assisting in this way the sale of the 
 coupon books and their more general use. 
 
 In connection with the discontinuance of the sale of ice for cash by the drivers, the encouragement 
 of the sale of ice at the delivery station is advised, as this is undoubtedly the most profitable part of 
 the retail ice business. 
 
 There is comparatively little expense connected with such sales and it creates new business which 
 cannot be secured by the delivery wagons. 
 
 The prices should be low enough to make this method of purchasing ice quite an inducement to 
 the customers to haul their own ice from the station. 
 
 The proof of the popularity of this method of selling ice is proven by the fact that one company 
 sold over 800 5-cent pieces at one station on one warm summer day. Twenty-five pounds was sold 
 for 5 cents, 50 pounds for 10 cents, 100 pounds for 15 cents, and in quantities of 200 pounds or 
 more 12 V2 cents was charged. 
 
 Shrinkage. 
 
 It has been the experience of the writer that too little attention is given to the amount of shrinkage 
 in the various departments of the ice business, particularly so to the loss on the wagons of the 
 company. 
 
 There are hundreds of dealers who do not even weigh the ice taken out by the drivers; some 
 dealers, having m.achine ice, simply count the blocks, and, as a rule, the dealers who handle their ice 
 in such a careless manner obtain very poor results and are at a loss to understand the reason for a 
 deficit when called upon to face one. 
 
 Then there are countless dealers who believe that the money lost in this manner amounts to 
 very little because they believe that their ice cost is low, therefore the amount of shrinkage is of no 
 great importance. They evidently overlook the fact that most of the so-called "shrinkage" was sold to 
 some "slow customer" for cash at the highest price obtainable, causing the company to lose not the 
 cost of the ice but its selling price. 
 
 The writer has secured from time to time figures showing the exact results obtained by many 
 companies in this department of their business and submits the following data for the reader's con- 
 sideration. The figures shown are the exact shrinkages of several companies located in different cities 
 and are on the basis of each one hundred tons weighed on the wagons. The price realized is on a 
 
 basis of $5.00 per ton, as any company delivering ice for prices varying from 15 cents to 40 cents per 
 hundred should realize at least that sum on the actual weight of the ice loaded on the wagons. 
 
 A 
 B 
 C 
 D 
 
 E 
 F 
 G 
 
 Am't Loaded 
 
 100 
 
 Tons 
 
 100 
 
 
 100 
 
 
 100 
 
 
 100 
 
 
 100 
 
 
 100 
 
 
 Shrinkage 
 38% 
 32% 
 18% 
 11% 
 8% 
 
 iy2% 
 
 Am't Realized 
 $310.00 
 340.00 
 410.00 
 445.00 
 460.00 
 483.50 
 492.50 
 
 Ave. per Ton 
 $3.10 
 3.40 
 4.10 
 4.45 
 4.60 
 4.831^ 
 4.92% 
 
 Note the great advantage company E, F, or G would have if in direct competition with any of the 
 others. It has been demonstrated to the entire satisfaction of many dealers that an allowance of 2% 
 from November 1st to May 1st and 5% for the remaining months of the year is sufficient to permit the 
 driver to give the customers full weight. 
 
 The Billing Machine. 
 
 Among the inventions of recent years that tend toward the betterment of accounting methods is 
 the so-called billing machine. It provides an intelligent, easy, rapid and economical way of issuing 
 bills or statements. 
 
 When used in connection with the system described in the preceding pages, it obviates the neces- 
 sity of keeping the Sales Book (Form 68) as the preparation of the bill includes a duplicate copy of 
 the same which furnishes all the information obtained from the Sales Book, and the system is as 
 
 follows : 
 
 Instead of recording the sales of all coupon books in Form 68, entries for these sales are made 
 
 direct to the customer's account cards (Form 1). 
 
 When the receipts of the coupon books sold the previous day are ready for charging, the total 
 pounds they represent should be ascertained and the count verified before any charges are made to 
 the customer's account cards. 
 
 As soon as each book is charged to the customer's account, the receipt covering the charge should 
 be drooped into the card file in front of the customer's card and then the card should be turned up and 
 left so^until the bill has been prepared and checked. When all the charges in any filing case have been 
 entered, the case is ready for the billing clerk or the machine operator who is concerned only in the 
 cards standing on end and bills for the same should be issued as rapidly as possible. 
 
 To facilitate the billing, an especially ruled and printed form made to fit the machine is used. Ten 
 bills and a sales sheet fill one sheet which is folded twice, making three sections. The two outer 
 sections are perforated and will make five bills each, while the middle is used for the sales sheet 
 showing carbon copies of five bills on either side. 
 
 Upon the completion of the billing in each filing case, the sheets of bills are inserted in the front 
 part of the case and then returned to be checked by some one other than the person who entered the 
 charges. 
 
 As each bill is checked and found to be correct, the card showing the account should be turned 
 down and the coupon receipt removed. 
 
 Any changes necessary on the bills should be noted in pencil and the bills should be immediately 
 returned to the billing clerk for correction, care being taken to make the same notations on the sales 
 sheets. 
 
 After all receipts have been removed from the filing cases, they should be recounted and if the 
 amount in pounds tallies with the former count, they are ready to be filed as explained in Form 10. 
 
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 In connection with the verification of the pounds of the coupon sales entered on the sales sheet, 
 a convenient way is as follows: 
 
 Upon the completion of the checking of each sales sheet, pin all the receipts, for charges made on 
 the same, to the sales sheet, then check back with the sheet and total the pounds represented. 
 
 The bills should then be separated from the sales sheets and are ready for the Collection Depart- 
 ment. 
 
 The method of billing the regular order (Forms 4 and 5) and the various weight (Form 2) 
 customers' accounts is as follows: 
 
 Charges for ice furnished to the regular order customers are computed either weekly or monthly 
 as indicated by the cards and should, after the necessary entries have been made, be left standing in 
 the files until billed and checked. 
 
 Charges to the various weight customers' accounts are made daily (see Forms 40 and 53) and 
 computed and billed either weekly or monthly as indicated by the cards. 
 
 The same plan of billing is followed with these customers as with the regular order customers, 
 1. e., upon completion of this work in each filing case, it is ready to be billed and then checked. 
 
 Special ruled and printed forms are required for each class of customers. 
 
 On the reverse side of the various weight bills, spaces are provided for the itemizing of accounts. 
 
 When itemizing these accounts, care should be taken to see that the amount of ice shown on the 
 two sides of the bill are in agreement. 
 
 When checking the bills, the Regular Orders are checked with the cards, the various weight bills 
 are checked with the cards, and with the customers' signed tickets (Form 49), and the weights entered 
 on the reverse side of the bill. 
 
 As soon as each bill has been checked, the account card should be turned down and after all have 
 been checked, the bills are ready for the Collection Department. 
 
 It is not necessary to retain the sales sheets of the regular order or various weight customers' 
 accounts, as the earnings of these classes are obtained directly from the cards under the method 
 explained for Form 60. 
 
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