ur stock on hand,
priced and extended at cost. Do not total this column.

Second Column--"New Goods Added to Stock."
The figures entered in this column should be the total value of all
new goods received from manufacturers or jobbers on the particular
day. If you return any articles to the seller immediately upon
receipt, and before putting them into your stock, deduct such goods
from the invoices and enter only the net amount in this column. This
column should be totaled every week and every month.

Third Column--"Goods Returned by Customers;--Deduct from Sales."
The total value of all goods returned by customers extended at the
prices charged customers should be entered in this column daily. Every
week and every month this column is totaled.

Fourth Column--"Cost of Goods Returned;--Deduct from Cost of Goods
Sold."
The cost of all goods returned by customers should be entered in this
column. The cost prices can always be secured from the Stock Record
cards, as previously explained. Total this column every week and every
month.

Fifth Column--"Goods Returned to Manufacturers."
Sometimes there is occasion to return merchandise after it has been
put into stock. In such cases, the money value of the articles sent
back to manufacturers or jobbers should be entered in this column.
This does not mean such goods as were returned on the day received,
and were deducted from the seller's invoice, and at no time have
appeared in the second column, "New Goods Added to Stock," but only to
such merchandise as was originally entered in the second column, and
later returned to the manufacturer. This column should be totaled
every week and every month.

Sixth Column--"Goods Sold, Less Goods Returned."
Enter here total of selling prices on sales tags for each day, after
deducting amount in the third column. Total this column every week and
every month.

Seventh Oolumn--"Cost of Goods Sold, Less Cost of Goods Returned."
The total of the sales extended at cost prices for each day, minus the
amount showing in the fourth column, should be entered in this column.
It should be totaled every week and every month.

Eighth Column--"Gross Profits."
To arrive at the figures to be entered in this column deduct the
amount in the seventh column from the amount in the sixth column.
Total this column every week and every month.

Ninth Column--"Per Cent to Sales."
This percentage should be figured every day, and every week and every
month,