Entries by keyboard accounting machine

The advice given about typewritten entries applies in a general way to entries made by accounting and book-keeping machines—namely the form should be designed to reduce carriage and platen movement.

Documents providing information for posting into accounts by machine should be designed for ease of reference by the machine operator; for example, particulars to identify the account should be placed boldly at the top of the form, and other information should be arranged to reduce eye movement by the operator. Entries on related documents should be arranged in a sequence convenient for copying.

There are often substantial limitations upon the design of forms for use in accounting machines since certain entries may be tied to particular printing positions; it may be desirable to consult a machine company’s representative if the most is to be made of the facilities available.