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94 for as accurately as a ream of hand-made paper. It is only by adopting a system of accurate accounting that the balance between receipts and issues can be maintained. No issue for replacing spoiled sheets should be made without an entry to that effect in the stock ledger. Whether a card index system or a paper stock ledger with receipt and issue sides be the method of accounting, it should be possible to check the state of the stock at very short notice. The entries will be in this or similar form. Prices are kept separately, unless it is preferred to keep them with the stock details.

At the time of stocktaking it should not be necessary to close the stock room, but if done gradually, starting a few days before the end of the year (or other period), the stocks are taken and each stack as checked is marked, and issues up to the end of the year entered on special slips or cards placed in the stack. On the day of stocktaking it will not take long to adjust the book of balances with the additional entries. If a discharge has been given for every issue of paper, either by work sheet, or by a requisition from the various