ll be assured of larger sales to a good class of
customers. And it is at once evident that there are a number of
requirements that affect this question of building up a business, one
of the first in importance being that of purchasing.

One of the first things with which the battery man is faced is the
question of what, where, and in what quantities to purchase. The
philosophy of correct purchasing consists in getting the right
materials, in proper quantities, at a low price, and with as little
cost for the doing of it as possible. The purchasing problem should be
a most interesting and important subject to the proprietor of every
service station, because the policy pursued with regard to purchasing
will not only largely govern the economy of all his expenditures,
except rent and payroll, but it will also control his selling
policies. Goods are sold, and services rendered only because some one
wants to buy. The customer's purchasing problems govern the
proprietor's selling problems. To sell properly, it is necessary to
meet the requirements of those who buy.

Correct purchasing is not merely a matter of "buying." The buying
itself has but little to do, after all, with the question of real
economy in this part of the business. The proprietor's purchasing
policy should not cease when the purchase order is

[Fig. 186 Stock Record]

made out, but should continue after the goods have been delivered,
received and inspected. He should see that they are properly stored,
that they are put to the use intended, and that they are used
efficiently. This can be accomplished to good advantage by the use of
the Stock Record illustrated in Fig. 186.

When goods are received, each item should be entered on these Stock
Record cards, keeping in mind always that the requirements of a
"perpetual" or "going" inventory of this kind are that a separate
account be kept with each kind or class of stock, and not alone with
each class, but with each grade of each class.

For example, if a quantity of batteries were received, it would not
suffice to have one card only for the entire quantity, unless they
should happen to be all of the same type and make. It should be
understood that these cards are a record of all articles coming into
stock, and all articles going out of stock in the way of sales or
otherwise, with an individual card for each kind, grade, style or size
of stock carried on hand.

From the purchase invoices covering stock r