Design to simplify adding and calculating
The following arrangements may help to simplify arithmetical work on documents:
- A form designed for vertical addition and subtraction will be easier to use than one designed horizontally.
- Items to be subtracted should be arranged below the items from which they are subtracted.
- Items to be added or subtracted should be arranged in adjacent entry spaces; they should not be separated by other figures.
- If cross casting is necessary it will be done more easily, quickly, and with fewer , errors if items such as £ s. d., or tons, cwts., and lb. etc. are staggered diagonally; (this arrangement of totals on a columnar sheet need not involve the use of extra space, as a vertical space of ⅛″ between the horizontal lines is sufficient to provide the diagonal pattern required, i.e. ⅜″ in all for £ s. d.).
When it is necessary to add items in a series of similar forms the items can be positioned at the edge of the forms enabling them to be overlapped for totalling. This method is useful for analysis as well as summarisation; the original documents can always be reassembled (i.e. overlapped again) for checking etc. purposes.
Mistakes are easier to correct if totals of a series of separate sheets are carried on to a recapitulation sheet of identical ruling instead of bringing and carrying forward on each sheet. A small number of sheets can be cut to different depths so that the totals on each page are visible at one time and a grand total can be obtained without carrying forward on individual sheets.
Accounting work may sometimes be facilitated by:
- Ready reckoners specially designed for use with the form.
- Carbonised posting strips to provide a record of the postings made; these strips provide a total for control purposes, and proof of posting the right amount to the right account.
- ‘Exception’ or ‘negative’ posting, e.g. recording only individual amounts not paid, or only the items to which attention must be directed.





This arrangement of columns is less convenient for addition and subtraction than the layout shown in the example below


Forms can be printed so that closing entries can be used as opening figures for the next sheet or reverse side of the same sheet, e.g. ‘carried forward’ and “brought forward’ figures





Ready Reckoners are used as an aid to repetitive calculation, or as an alternative to the use of a machine. Ready Reckoners often give the advantage of rounding printed figures or answers up and down to suit practical purposes, e.g. to correspond with units of issue, and may provide two or three answers simultaneously





Forms may be overlapped by means of punched holes and a peg board. Various holding devices can be used to keep the overlapped forms in position for totalling

- Add ‘Basic’ to ‘Total variations’ to give ‘New totals’.
- Add ‘Permanent variations’ to ‘Basic’ and enter total against ‘Basic’ on the next lower set of entry spaces.
The items have been arranged so that all additions are carried out over adjoining entry spaces, without jumping over entries. The entries which are relevant to one period only are stippled green; those relevant from period to period are not stippled. The entries for each period are clearly grouped by heavier lines

Accounting work can be reduced by exception or negative posting, e.g. posting only the ‘balance’ outstanding. This ‘exception’ principle directs attention to variations from the normal


This method of coded analysis uses a small sheet and provides proof of correct summarisation. The sundry payments shown are treated as follows:
- Classify each amount in Col. 3 by placing a code number in Col. 5; this code number is selected from those pre-printed in Col. 8—the number in Col. 8 is crossed through when first used to indicate the codes used.
- Total the amounts and code numbers in Cols. 3 and 5.
- Summarise the amounts in Col. 3 for each code and enter each total in Col. 6 on the same line as the corresponding code number of Col. 8—a tick is placed in Col. 4 as each amount is transferred to the summary in Col. 6.
- Multiply each code number in Col. 5 by the number of times it is used and enter the product in Col. 7 also on the same line as the corresponding code number of Col. 8—the tick in Col. 4 is crossed through as each code is summarised for Col. 7.
- Total Cols. 6 and 7—which should agree with the totals for Cols. 3 and 5 if correct.
With a little practice this method is easy to use. The idea can be adapted to suit requirements (e.g. for a different layout, or used without pre-printed code numbers in Col. 8 when more than 25 classifications are needed). Where a wide variety of transactions occur infrequently this method could dispense with the need for recording in several separate books of account
