HF 5&SG 7W42 1 UC-NRLF $C m qa? PAUPUI PT BIKinCD | PNP\ A ^-ri PAF ■["Standar dized" Fo rms for Contractors! -■ ; 44 I PRACTICAL FF BUSINESS METHODS FRANK R. WALKER COMPANY, Publishers 168 North Michigan Avenue CHICAGO \\\\ Copyright, 1019, by Frank R. Walker Company FRANK R. WALKER COMPANY, PUBLISHERS "Dependable Cost Data for Contractors" 168 North Michigan Avenue CHICAGO Trice $2.00, Postpaid "Practical" Business Methods for Contractors In presenting "PRACTICAL" Forms to contractors, accountants, and others interested in the correct methods of keeping construction records and accounts, a word of explanation is necessary. "PRACTICAL" Forms are the outgrowth of 12 years careful study to develop forms that would give the contractor a complete and concise record of his business. During this time the various forms have undergone constant changes and revisions to improve and perfect them with but two objects in view. One was to furnish the contractor with a maximum amount of information regarding his business, and the other was to reduce the clerical labor to a minimum by the elimination of All "red tape." This has finally been accomplished. Many of the larger contractors have elaborate book- keeping and accounting systems that undoubtedly an- swer their purposes, but a majority of them require an unlimited amount of clerical labor to keep them run- ning — labor that would bankrupt the average con- tractor who obtains his work on a competitive basis. "PRACTICAL" Forms were not "made-to-sell," but are the result of many years study. They were devel- oped and perfected on actual work and under the severest conditions. Therefore, regardless of whether they are to be used on the job or in the office, the con- tractor will find them thoroughly practical and highly efficient. It is common knowledge that accountants have made practically no progress in developing and installing accounting and office systems for contractors; because in most instances they have attempted to adapt shop and factory practices to the construction business in- stead of devising a system to meet this particular kind of business. These systems have not proven successful because conditions are entirely different. In the construction business every job is different. Therefore, the system must be flexible, or it is not practical. Every construction operation presents new obstacles or difficulties in the manner of recording accounts. This is due to the numerous classes of work to be performed. For example, a contractor might have at one time contracts covering the construction of a church, a fac- tory building, an office building, and a residence, all of which are separate and distinct types of construction with widely contrasting material requirements and labor operations. Conditions of this kind demand a flexible system, and the same conditions are encoun- tered by every contractor. Iron-bound rules will prove absolutely worthless ; because the system must be adapted to the business — not the business to the system. There is no good reason why the contracting busi- ness cannot be placed on an efficient and business-like basis in the same manner as any other industry ; but to do this successfully, construction conditions must be thoroughly understood. This knowledge when used in conjunction with a little common sense will place a contractor in command of his business — not at the mercy of it. The Great Advantage of "Standardized" Forms In the construction business there has been no uni- formity observed in the sizes or shapes of the various forms or sheets required to carry on the business. Whenever a new condition arose, a form was devised regardless of size, and the result has been dozens of different forms of as many different sizes. It was almost impossible to file all of the different forms with any regularity, as some were filed in loose leaf binders, in card index files, and others on hook files or anything capable of holding paper. The result has been confu- sion and chaos from start to finish with nothing in its place and consequently it was practically impossible to find any particular thing when it was wanted. In designing and laying out "PRACTICAL" Forms, just a little common sense was applied, and this has resulted in forms of two standard sizes and the utmost economy in the use of paper. It is impractical to use forms all of one size ; because the forms used on the job should not be the same size as those used in the office and vice versa. For this rea- son the writer advises the use of the small or pocket- sized forms on the job — especially time cards, etc. When the foremen, superintendent, and timekeepers are running around the job, they should carry all of their forms with them so that it will not be necessary to run back to the shanty or job office every time they want to lay off a man or refer to any matters relating to the job. The writer has found this of untold value and for this reason all of the forms required on the job are furnished in a convenient pocket size. All forms such as construction reports, cost reports, estimates, and the entire bookkeeping and accounting system are furnished in one standard size for use with a loose leaf binder (91/4XI2 inches). This makes it pos- sible' to keep all of the office records in one book where 405441 " P'B'A QTJCA L y ' , B U SIN ESS METHODS FOR CONTRACTORS the business is not too large, and in the case of the larger firms all of the books will be of one standard size. This is of especial importance when providing filing space for all records. "PRACTICAL" Forms are furnished in two sizes, namely, 4 1 / 4x6% inches and 93/4x12 inches. The smaller forms and records can be put in a loose-leaf ring book when carried on the job, and may be filed in either a small post binder or a card index case as preferred. The larger forms, 914x12 inches in size, were developed for the office systems where it is desirable to keep all records in book form. The bookkeeping system is fur- nished in only the large sized forms as this is the most practical method of handling records of this kind. By using either the pocket sized forms or large sized forms, or a combination of both (this is preferable), you have the advantage of selecting from 40 approved forms that have been developed and perfected on actual work — forms that are practical and efficient and which will meet your requirements in every detail. An Ideal System for Small Contractors. The bookkeeping and accounting system described and illustrated on the following pages will be found highly satisfactory when used by even the smallest con- tractors whose jobs average from $10 to $200 each. The system, is exceedingly simple and does not require any more labor than your present methods which have proven so unsatisfactory. In the examples illustrated on the following pages, the amounts used may be some- what larger than your contracts average ; but bear in mind, that it is just as easy to write $10 as $50,000 and that the amount of the figures is the only difference when the system is used by either large or small con- tractors. The fundamentals of bookkeeping remain the same regardless of whether one dollar or a million dollars are involved, and in this system the labor required in keep- ing the books has been reduced to a minimum. The result is a bookkeeping system that will keep your rec- ords complete in every respect and show you just how each job and your entire business stands at any date. An efficient bookkeeping system is especially es- sential now that the Government requires a correct report of your income. This is the simplest and most efficient method you can use. Efficiency and Simplicity for Large Contractors. The fundamentals of bookkeeping remain the same regardless of whether the system is used on a $10 or a $10,000,000 business. The only difference is in the larger amounts involved and the special ledger accounts required to meet the needs of the individual business — depending upon whether the business is run by an individual, a partnership, or a corporation. Naturally, the larger concerns will require a larger number of accounts and a more elaborate method of recording profits and losses, undivided profits, stocks and bonds, etc., but this can easily be handled through the use of additional ledger accounts, and in no way changes the system. The system as described can be used in the largest business with the least possible amount of labor on same, as the number of operations have been reduced to a minimum. The result is efficiency minus all "red tape." A "Practical" Bookkeeping System for Contractors Bookkeeping consists of making a systematic record of business transactions, and the object of bookkeeping is to show the proprietor at any time whether his busi- ness is being conducted at a profit or a loss. It also indicates the sources from 1 which the profits and losses arise, and affords a record of all debts owed by the business, and of all debts due and all property belong- ing to the business. A double entry system of bookkeeping is the most modern and practical method for a contractor to use ; because it provides for the keeping of accounts with persons, property, expenses, and allowances, while a single entry system usually provides for keeping accounts with persons only. The system of bookkeeping and accounting as described on the following pages is a very simple sys- tem of double entry bookkeeping. It is so simple, in fact, that any contractor should be able to intelligently and accurately use the system by merely reading this booklet carefully and following the examples as shown. The best piece of machinery is always the simplest, because there is not so much to get out of order. This also applies equally well to a bookkeeping system for contractors. While the system as described is not only efficient it is also so simple that the smallest contractor may keep his own books with ease. It will also be found flexible enough to meet the requirements of the largest contractors. There is not an unnecessary move in the entire system. Every pen or pencil mark has a real, definite purpose. That purpose is to give to the con- tractors the greatest possible amount of information regarding their business with the least possible amount of clerical and bookkeeping labor in handling same. Difference Between Bookkeeping and Accounting. Bookkeeping should not be misconstrued with accounting. While the subject of accounting takes in all kinds of bookkeeping, the subject of bookkeeping is merely one phase of accounting ; namely, a recording of all business transactions. For instance, suppose we have a contract to build a building for $10,000.00. The General Ledger account will show the actual cost of the completed structure and whether the transaction resulted in a profit or a loss. Cost accounting would show exactly where the money was made or lost; whether on excavating, concrete foundations, masonry, or carpentry, depending upon the class of work being performed. Cost accounting enables the contractor or estimator to compare estimated costs with the actual results but this work does not come under the general head of bookkeeping. "PRACTICAL" BV S1NESS- METHODS FOB CONTBACTOBS Books Used in a Complete Bookkeeping System. The system of bookkeeping described on the follow- ing pages can be kept in one binder if the business is not too large, as all of the different forms or sheets required are standardized to one size so that the one book can contain everything pertaining to the book- keeping system, which will form a complete and con- cise record of the business. This method eliminates the use of forms of different sizes, which usually requires a large amount of filing space. The following records are necessary for a complete bookkeeping system: Voucher System. . Cash Book. General Ledger. What the Voucher System of Accounting Really Is. During recent years there has been a great advance made in the systematizing of accounts, and in the proper distribution of the various items of expenditure ; and this is shown in its highest stage of development in the voucher system. This system requires a voucher for every entry in the principal books, while under the old time systems it was necessary to make an entry in the Journal for every invoice or bill received. As the bills are received (which may be daily, weekly, or monthly) they should be checked against the delivery or job tickets, which should be sent in from the job every day, and any discrepancy should be taken up and settled immediately. The delivery ticket should then be attached to the bill covering same. The bill should then be checked and approved as to prices and extensions and placed in the unpaid bill file. Under the voucher system all of the approved in- voices from a concern are held together in the unpaid bill file as they are received, and at the end of the month or at the customary time for making up the accounts, all the invoices for that month should be tab- ulated and recorded in the voucher of that firm. This method will require only one entry in the permanent records each month for a concern, and simplifies the bookkeeping to a very great extent. The following sheets or forms are required in the voucher system of bookkeeping for making a record of all transactions : Accounts Payable Voucher. Journal Voucher. I Voucher Index. Voucher Record. Voucher Register. All of these forms are of the same size, and complete the list of sheets required to index and journalize the various accounts going through the General Ledger. Accounts Payable Voucher, Form 127, Size 414x10% Inches. The Accounts Payable Voucher as illustrated is a heavy manila envelope opening on one end with a flap. The face of the envelope contains a part of the perma- nent bookkeeping record. After all the bills of a firm for a month have been checked and found correct they are sub-divided on the face of the voucher to the vari- ACCOUNT NO. r& VOUCHER NO. ^> ACCOUNTS PAYABLE VOUCHER Frank R.WAxker Company namp tfyAwXa £t*toJh*s (So.. ADDRESS n {S-JiAs£4^t>0 r OB / AMOUNTS • TOTAL8 /VSOonas ffAf-lkt) y p 00 */0/ CAf-/ («J r /'OO OO q-M-/ (V Y cSO OO V >%S OO Iff//. Uh6. tiM-l («■) V /Otf OO ■^to^y c /*-/(& y /oo OD , At, APPROVED //{$& J DATE PAID BY CHECK No. COPYRIGHT BY PRANK M. WALKCR, PUBLISHER. CHICAGO Accounts Payable Voucher, Form 127, Illustrating Method of Listing Invoices and Sub-dividing Accounts. ous accounts that they are to be charged. For example, on the voucher illustrated we have Job No. 101 (W. S. Jones & Co. Building) charged with $225.00. The dis- tribution of this charge will show $75.00 charged to AM-2(a), which refers to lumber used in the construc- tion of temporary buildings, such as cement and tool sheds, etc.; $100.00 charged to CM-l(a), which refers to lumber used in the construction of wood forms for concrete foundations; and $50.00 charged to GM-l(a), which refers to lumber used in the construction of rein- forced concrete forms. "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS After the' accounts have been sub-divided and tabu- lated as shown, the "Totals" column should be added and the sum or grand total should be placed opposite the word "Total" at the bottom of the column. The invoices may then be filed in the envelope for a perma- nent record. The Accounts Payable Vouchers are then ready to be journalized into the "Voucher Register." Only the total amount or grand total appearing on the Accounts Payable Voucher should be entered in the "Voucher Register." This amount should be entered on the DEBIT side of the Register under the column headed "Voucher Totals" and on the CREDIT side of the Reg- ister under the column headed "Accounts Payable." The reason for making these entries in this way is fully described under "Description of the Various Ledger Accounts" on page 10. The amounts appearing on the face of the Accounts Payable Voucher in the column headed "Totals" should then be entered on the DEBIT side of their respective accounts in the General Ledger, as these are the amounts that are to be charged to the different jobs. Bear in mind, that all of these amounts are to be charged ONLY on the DEBIT or left hand side of the General Ledger. After the entries have been made from the Accounts Payable Voucher in both the "Voucher Register" and the "General Ledger," and the proper notations made on the face of the voucher, the voucher is then ready to be paid and should be filed with the unpaid vouchers. When the voucher is to be paid it should be taken from the "Unpaid Voucher File." The check should be made out in the usual way for the total amount shown on the voucher and the date and number of the check should be written on the face of the voucher. The voucher is then ready to be placed in the "Paid Voucher File." As soon as the canceled check is returned from the bank, the check may then be placed in the voucher envelope and the record of the transaction is com- plete. It is sometimes found desirable to make a payment on account or on some particular job. In such instances the amount of the check should be pro-rated to the different jobs to which it is to be applied. This might affect several vouchers and not pay any of them in full. Therefore, notations should be made on the face of the voucher in red ink, stating the amount to be applied to each job. The date and number of the check should then be inserted in the space provided on the bottom of the voucher. Such vouchers as have not been paid in full should be returned to the "Unpaid Voucher File." When final payment is made covering a voucher, it should then be placed in the "Paid Voucher File." Journal Voucher, Form 127-A, Size 4 1 / 2 xl0% Inches The Journal Voucher is furnished in the same sized envelope as the "Accounts Payable Voucher." It is used for recording all transactions that do not involve the expenditure of cash and which cannot be handled through the Accounts Payable Voucher. ACCOUNT NO. Z VOUCHER NO. rr JOURNAL VOUCHER ^-Wrf. U/Hu&/ ^ (to., i / tburnxsw. ADDRFSS £/ ('AfiMsA-JyO ' y. ™ faiOr'kf/- &* .jbrflctoe-^y j*f- "yULAh ^NuoC^Myf/' ^JuaJULU^P ^/o/ CHARGE TO il t " AM 1EBIT V OUNTS CREDIT TO . r c ^ AM REDIT OUNTS Owneri /at ' Jo ooooo Sfaf %, * <5l Oococ / t VM/ot // Form 127-A TOTAL TOTAL VOUCHER ~U~/ y, VOUCHER V. ">,. ENTERED record /fV. 'ft . ENTERED register //}./¥■ GENERAL ^y. "Vl/ COST ENTERED ledger ///, '¥• ENTERED BOOK APPROVED //CMHxXi K Copyright By Frank R. Walker, Publisher, Chicago. Journal Voucher, Form 127-A, Illustrating Method of Recording Contracts and Making other Similar Entries. This includes such entries as contracts, the transfer of materials from one job to another that require a book- keeping transaction but not the actual expenditure of cash. It is also used where the contractor maintains a yard or keeps a stock of material on hand. In instances of this kind the "Merchandise" or "Stock Account" is credited with the amount taken away and the job to which it is delivered is debited with the same amount. ■ It is also used for charging off profit and loss, depre- ciation on tools and equipment, etc. PRACTICAL" BUSINESS METHODS FOR CONTRACTORS VOUCHER INDEX U NAME Account No. NAME Account, . No. A. 1. . y- *-ilsHjAsfWXKf-A/ cOJfUtrtifa^ Zo. t -&syuu>-nJ i^A^nJxLrV to.. 3 '^JvuaA^ni 6JU (9W-. (UwiM^ do .. />- ■-iAVyu/r\^iuXJ < c^6oy^vu^ T-o E. o. r y Voucher Index, Form 126, Illustrating Method of Listing Names of Concerns with Whom Business is being Transacted, for Ready Refer- ence when Desiring to Look Up any Particular Concern's Account. By referring to the illustration of the Journal Voucher it will be noted that the face of the Journal Voucher is entirely different from the Accounts Pay- able Voucher. It is handled in the following manner : When a contract is received, the date, amount, and the name and address of the Owner is placed at the top of a blank Journal Voucher as shown. Reference should then be made to the "Voucher Record" for an account number and to the "Voucher Register" for the voucher number which should be the next consecutive numbers. These numbers should then be placed at the top of the Journal Voucher as shown. By referring to the illustration of the Journal Voucher again, it will be noted there are two columns. The one is used for recording the Debits and the other for recording the Credits. In these columns the amount of the contract should be DEBITED to the Owner and the Job Account should be CREDITED with the same amount. If it is customary to give each job or contract a num- ber to be used for identification purposes, this number should be placed in the same column as the name of the job. The contract is then placed in the Journal Voucher envelope, and the voucher is ready to be entered in the "Voucher Register." The date, account number and voucher number should be recorded in the first three columns of the "Voucher Register" as shown. The name of the party PRACTICAL" BUSINESS METHODS FOR CONTRACTORS VOUCHER RECORD / SHEET NO. / YEAR ENDING Jtj&jrrf & J?^ , /<)/<} <~f Y'MM^, I IV^MLT «-- NAME ,„..,. JAN. FEB. „«. . P „ MAY JUNE JULY AUG. SEPT. OCT. NOV. DEC. ■ _Z_ 4/W MlM* (^0 „ NO. — / >4 > y0iUstLuuW0-i(S ., IO — /O -^ffilj^J xM dui . &0. ii — // rM^TlZ^-iij^ &„ iy — /■y j*p*a*jtsS&2.. Pf 7-le /V (kntkvr^ £,.. /f- V Af ^Ww^ta^^ ($,.. '1 — >7 /Z Wsf. J.fytAg^Vjt&A; /a /7 ^^tkc^oyncdu Emkaj @o,, >1 iT XflUrutco /Mat 1o„ „ >i 'f stA*4, yi^tuiduju)/ @o. » 21 Arutfvh^aJ <&>,, >3 I ■pi T%lJUS ., M V >3 SdLu,A^A/J&.. — 2q ^ — Si 5: yj^Jw^'tti — ■ — ?r >6 -r-flj&jfo fty/t*wJ toi, „ — — 3^ >7 HWUMjr -WthU , '1 — • — 34 -O- / if '/ — — - — rvj — — — ., — — ■^ =— 1 ' — ■ ■ — ■ Voucher Record, Form 125, Illustrating Method of Listing Vouchers Issued Each Month, so that Any Concern's Vouchers May be Easily Located. with whom we have the contract, together with the number of the job or contract, should be inserted in the description column. The Owner's account should be DEBITED with the amount of the contract under the column headed "Mis- cellaneous Accounts" and the job account should be credited with the same amount on the CREDIT side of the "Register" under the column headed "Miscel- laneous Accounts." This is a record of the voucher only as both the debits and credits are entered in the General Ledger direct from the Journal Voucher and NOT from the Voucher Register. When extras are received covering the same contract, they are entered on the face of the same Journal Voucher and in the same manner as the original con- tract and a record entry is again made in the "Voucher Register." The extras are then entered direct from the Journal Voucher into their respective accounts in the General Ledger. When credits are received covering this contract, they are entered on the face of the same Journal Voucher, but in such instances the owner's account should be CREDITED and the Job Account should be Debited. Such entries should be entered on the face of the Journal Voucher in red ink. When entering such credits from the Journal Voucher into the Voucher Register, the job account should be debited on the debit side of the "Voucher Register" in the column headed "Miscellaneous Accounts" and the Owner's account should be Credited on the credit side of the Register under the column headed "Miscellaneous Accounts." Then the debits and credits are entered from the Jour- nal Voucher into their respective General Ledger ac- counts. Another method of handling contracts with owners is described in detail under "Contracts with Owners" on page 12. "PRACTICAL' ' BUSINESS METHODS FOR CONTRACTORS 7 VOUCHER REGISTER sh EETNO . / month of AfarcA, - ffprJ/ DATE '.-:■ DESCRIPTION OR CONTRACT NUMBERS D E BITS ,1 CREDITS MISC. ■ ACCTS. V | " UCHER OTALS M.SC. j ACCTS j ACCOUNTS v PAYABLE ^W '/ i J%fjMA*edL/ *(oUlft>tM&&. M^/o f flaaffl $c 00 Joe-L .- _ + 101 JoOoooo ' 7 i Mil */of C/ (.{ OO tf? 00 fr HA> f /o -fimM^ ^ iZauLtU*h tyoooo t/vovo A II M f/oF^ IS op - IUqjl f/' ly J . . /l^QH /9>oo /^ 13 / '01>S~OD /07-SfiO tf Iff tf „ P-S'OD tttio /v /^ tyvovo 9oooo iA li %iu/itp-il&l-*/o/ XtVis. llf'vD w '7 art*Af bpp DO \/ 00\>o /6 h ('•> • VtkSo. iLlQ. /7 'f " * 7,5 oo P'oo >r T-o -70 °y3 ~ft/Kc4 ^J^ h - ' /O'-to-y I Hi "oo /Woo /v ft &/ot- /Of 1 Lli co IM70 ^-o a/ >7 -£/o/ - /vy b? o oo 0,0.7 00 ^_> */ H •#lus.~CuA. 1 ooo J_0 0D *> "H -&/0"y /Spoo M 7 70 ■>a 3o # IOT llfoo Mlk = == ^-==_^_==f^= p — = ^^= === = = = = = == 1 C C S oo = = = = ===== _-.. uSM'oc, Voucher Register, Form 124, Illustrating Method of Listing and Recording Amounts of Vouchers. Voucher Index, Form 126, Size 9V4xl2 Inches. The Voucher Index is merely an alphabetical index of all of the different firms or individuals with whom business is being transacted. One Voucher Index sheet is furnished for each letter in the alphabet. When a new account is opened the name and account number appearing on the voucher are then placed on the proper alphabetical sheet of the Voucher Index, which is used as a ready reference when desiring to look up any particular account. Voucher Record, Form 125, Size 9V4xl2 Inches The Voucher Record contains a complete list of all the vouchers issued each month for one year. It is the key by which all vouchers issued may be located. When a new account is opened, reference is made to the Voucher Record for the next consecutive account number, which is placed on the face' of the voucher. This account number is retained by ,this firm or indi- vidual until the books are closed, which is usually at the end of the fiscal year. The account number and the name of the firm or individual are then entered on the Voucher Record, and as the vouchers are made up from month to month the voucher numbers of that firm should then be en- tered in the proper monthly column opposite the name. This forms a- complete record of all vouchers issued to each firm for a year. Voucher Register, Form 124, Size 9V4xl2 Inches. The Voucher Register is the Journal for the entire system, and is a great improvement over the old method of Journalizing. One. entry is made for each voucher while under the old methods it was necessary to make an entry in the Journal for each invoice received. Journalizing is the process of determining the debits and credits of business transactions. The following is a general rule for journalizing, which it will be advis- able to remember: DEBIT what comes into the business or what costs value. PRACTICAL" BUSINESS METHODS FOR CONTRACTORS CASH RFCFIPTS *wimo — \ Jt^kAio iICm'C DATE RECEIVED FROM CREDITS D ESIT CASH ' COUNT OR T 3 A-PLV C f> ? A ^ / ■fyrtfarid^ frt-r&rtwrt la Stood /Oooo oo 'DOOOOO " &**• / vUktUJ -4hJ(4M*Ay li(i(e •• °W/f. U/nvw v &, /ei J 11 Q.00 7_i!0Q_Q£_ — /^ ^1 4— a L i\SlSb" %L 7 (UjulAJ ' -WdUmxAj miu f e r -fy.J. Qffnju? y (h. /*/ /c >Oo o oo 6 M/T(UvvNiaJU w A>>- .J 22 2-2C //tOOooo ^o_ -vJ ' = , = == = = = = = .... = = = == .... = =)== ==j= = = = == = = Cash Receipts, Form 122, All Cash Received by the Business Should be Entered in the Cash Receipts Sheet. CREDIT what goes out of the business or what pro- duces value. When a voucher is being made up, reference should be made to the Voucher Register for the next con- secutive voucher number, which should be placed on the face of the voucher. After the amounts have been entered from the Ac- counts Payable Vouchers and the Journal Vouchers into the Voucher Register they are then entered or posted to their respective General Ledger accounts as previously described. REMEMBER, that only the amounts appearing on the CREDIT side of the Voucher Register under the column headed "Accounts Payable" are entered from the Register to the General Ledger, as all other amounts, both debits and credits, are entered into the General Ledger direct from the vouchers. It will be noted that the "Accounts Payable Vouch- ers" will always be entered on the debit side of the Register under the column headed "Voucher Totals," and on the credit side under the column headed "Ac- counts Payable," while "Journal Vouchers" should always be entered in the columns marked "Miscel- laneous Accounts" on both the debit and credit side of the Register. In the column headed "Description or Contract Numbers" should be shown the General Ledger ac- counts that will be affected by the entry of each voucher. This should be designated by either writing the name of the ledger account in full or by the use of a symbol or job number, as preferred. THE CASH BOOK The Cash Book contains a record of all transactions by which cash is exchanged, and forms a complete record of the receipts and expenditures of the business. "When cash is received in the business or on account of any contract, the cash account is DEBITED, and when cash is expended or checks are issued (drawn against the cash account) then the cash account is CREDITED. A good rule to remember is "DEBIT "PRACTICAL" BUSINESS METHODS FOB CONTBACTOBS • CASH DISBURSEMENTS « rTm / DATE DISBURSED FAVOR tsrsz .l-.V. DEBITS CREDITS :«».<,. * T COUNTS »VAflL£ / AC CASH "" S COUNT AMOUNT BROUOT FORWARD 1 no on ^e^ 1 ^W rffetff fi* 1 / .AltA £000 MfJA/rwn-A/ c7< do,, r r 1 "l0Q_Q_ CoUh/T i 7oo Uao 3 IbnuH>o Z^M^tK/ (io .. $ $ .L%i"iJL \& 1 f Q SA/SM~t*sCU/^ L &f£fJf Uoc^d f I 5o DO ,t>0 00 y> ' 'll^Tr^MAJ^ // fr 7 .illia tyS'oo ?f a a ff 'j Q-noo ilS'po i 1 " / f.f.Soo J-'So £ , Cum 4«v '^~ J&torrutsctf* }& f .. i ILCqjl Uti'tM 10 sJ&uto&bs-eo.. //■ /o |'l£ Jl.'hz fij ^AyTTtA^^ f II . Va.'h. \k'ln e&rru&L TnUte &.. Q iy h 'joo 00 ^UlAtfJ-rHdw. &.. fl IS . Ule. U'oo ,&4mfj»,-idflmy@>.. (1 /4 /■> i-oo /07-eo „ JMUm/MfiJU (?■ 6W i. iy If > 'Oli'oo Coun r ' 7-oS~b til. J to -/^Ttli^XAyri} do ,. IS ;(? C>f'2S. tli'qo Vy&IULU^ruyr^ do. 14 17 Moooo ^0 ODD „ ^/rmjm/JYifM^ 7+t &.. a A bop do *f ? 00 .d%<±oo )kht. 7. 7ty irMyV-Z'o*.- • 17 ff fLyfo Ui& „ ^^A^fo&^MlMAJ (%> ,. // 7v tS'oo 1 Sop SXCokjvq SuA, @o ,, 90 >/ ■ '-r~$C> O 'itO-QM. B cMm 7K4MtAluA~f/.(!o ; ■>/ ?V W ?oo .3oo 00 ^ t " \ /£>3o jl,S t , *\ j 9 tCw ^u/ /7? JXayi^ fcwlL Wo .. yy y3 3-70O 3-ooo 1 -JKtriLu£A*4 (So .. y$ ?// A ifrS'00 '/ yi'oo Lr-\ (i^fUU^nuyri) (& .. fcT *f '0O000 bo ~> OO ^_y^ ,, tyUOJll/j. do., yi, yd /TOO 1 00 TVUwmaXa, & M ..l%f 1 /&.. 77 yi / When a payment is being made involving a cash dis- count, the total amount of the invoices being paid •should be charged in the column headed "Debit — Ac- counts Payable." On the credit side of the sheet, the amount of the cash discount should be entered in the blank column left for such purposes, and the amount of the check should be entered in the column headed "Credits — Cash Account." Care should be exercised to see that the amount of the debits, and credits for each entry are equal. § The entries are made directly from the Cash Dis- bursement sheet into the respective General Ledger accounts; namely, "Accounts Payable," "Cash Ac- count," and "Discounts." It is not necessary to make any entries from the Cash Disbursements sheet into the General Ledger during the month, as one entry covering the entire month's transactions can be posted from the Cash Disbursements sheet to the respective ledger accounts. You will note that the use of the Cash Disbursements sheet eliminates the necessity of having the check stubs, as one entry on the Cash Disbursements sheet forms a complete record of the expenditure. To obtain the bank balance at any time, subtract the total amount of the "Credits — Cash Account" as shown by the Cash Disbursements sheet from the total of the "Debits — Cash Account" as shown by the Cash Receipts sheet, and the difference is the amount of cash on hand. ., * . ] - ■■ THE GENERAL LEDGER The General Ledger, Forms 121 and 121-A, Size 9^x12 Inches The General Ledger contains a summary of all of the accounts recorded in the Voucher System and the Cash Book. The entries are made into the General Ledger directly from the Accounts Payable Vouchers, Journal Vouchers, Voucher Register, Cash Receipts and Cash Disbursements. When posting from the books of original entry into the General Ledger, the debit entries must be posted to the Debit side of the ledger, and the credits must be posted to the Credit side of the ledger. The re- spective ledger accounts must show all transactions by which such accounts have been affected in the course of the business as recorded in the books of original entry. What Accounts Are Necessary in the General Ledger. —The General Ledger should contain just as few ac- counts as is possible to furnish the information desired, as the chance of error and difficulty in taking off the trial balance will increase with each additional ledger account. The entries into the General Ledger should not be itemized in detail, but should only show the total of each entry. The analysis of such entries should be made in the cost book, which is fully described under "Cost Ac- counting. ' ' The following is a list of the basic accounts that should be carried in the General Ledger: Accounts Payable. Capital Account. Cash Account. Discounts. General Expense*. Interest. Office Furniture, Typewriters, etc. Plant and Equipment. Merchandise or Stock Account. One account for each job. One account with the owner for each contract re- ceived. Personal or Drawing Account. (Used only by indi- viduals or partners.) Petty Cash Account. Description of the Various General Ledger Accounts. — On the following pages is given a detailed descrip- tion of each account carried in the General Ledger, together with the reasons for carrying same and the results that will be obtained by their use. Accounts Payahle. — The Accounts Payable account in the General Ledger contains a record of all moneys owed to firms or individuals with whom we are doinjj business. ^f — — GENERAL LEDGER j^dstc-uviXo -ray/6J*U / MM ££! VteA- e&iehvMAJJ* imtt /• tiitt 1&Am ~JM< k \ , KAAuXaiA wile iff .\.ttlioa ol Ht.naiinK the Accounts Payable Account in the General Ledger. Instead of carrying an account in the ledger with each concern from whom we are purchasing materials or service, an Accounts Payable Voucher is made for such firm, which in turn, is entered in the Voucher Register as previously described. At the end of the month when the Accounts Payable column in the Voucher Register is totaled, this total is posted as one entry on the credit side of the Accounts Payable account in the General Ledger, and shows the total expenditures for the month. The entry on the debit side of this account is entered in the same manner, excepting that it is posted from the months total appearing on the debit side of the Cash Disbursements sheet under the column headed "Accounts Payable." The credit side of the Accounts Payable account in the General Ledger shows the total amount owed and the debit side shows the total amount paid. There- fore, the difference is the amount still owed by the busi- ness at the end of each month. When all bills are paid the debit and credit side of this account should balance. "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 11 Capital Account. — This account should show what amounts of money have been invested and withdrawn from the business. This does not include money drawn from the business for miscellaneous expenses or living expenses of the individuals or partners, which should be handled through personal drawing accounts for each individual or partner in the business. GENERAL LEDGER ' mi ,„», ■ .1 »..t. 0.,. mm coo. A*r / OaaU Pa^XaX/ 10 po oo .- Method of Handling the Capital Account in the General Ledger. Cash Account. — The cash account contains a sum- mary of all cash reecipts and cash expenditures as itemized in the Cash Book. When cash is received or paid into the business the Cash Account is Debited, and when cash is expended or withdrawn from the business the Cash Account is Credited. GENERAL LEDGER 7*L (iaM/^itoMi/ ■j3.oJ.aM.Tr f ' Pr/'c 1 A -> • . .-" [ V, *ia ^iiia tSfpi Z/jZ~ ddnA/ij. \vaJtnv*4/ S4 oJLima/ OjhUj tfy^cafav^ts Method' of Handling the Cash Account in the General Ledger. The Debit side of the Cash Account is posted at the end of each month from the Debit side of the Cash Receipts sheet in the Cash Book, and the credits are posted at the same time from the Credit side of the Cash Disbursements sheet. In each instance only the total sums of these columns should be posted into the General Ledger account. Discounts. — The Discount Account in the General Ledger contains a record of money earned by taking advantage of the bills subject to cash discount. The posting is made once a month from the Credit side of the Cash Disbursements sheet to the credit side of this General Ledger account. GENERAL LEDGER ,,!„„ ■ «.,,-, „„„ „■«. _ | *j CW/Aifc^M^Ue . T ,i V m '{ So H ■■ ■ Method of Handling Cash Discounts in the General Ledger. General Expense. — The General Expense account in the General Ledger is used for recording the overhead expense of carrying on the business. It should include such items as office rent, telephone and telegraph serv- ice, stationery, office pay-roll, traveling expenses, etc. Most of the entries in this account will be made on the debit side and will be posted direct from the vouchers containing such charges. waonix GENERAL LEDGER ~%lf/HJ,ATUS iCa6 U(Mi/ Method of Handling General Expense in the General Ledger. Office Furniture and Equipment. — The Furniture and Office Equipment account in the General Ledger is a record of all money invested in office equipment, such as desks, chairs, filing cases, typewriters, adding and calculating machines, etc. Strictly speaking this is an asset account on which money may be realized or credit can be extended. jGENERAL LEDGER^ I 1 - 1 „,-. ..,.„! | «.,. D.Y. ™ .„.,„ pv- A^/lnAmr<(/ y fti Woo ///ru/rxJ^M^Kyll, ' h.ao_ 111' \- Method of Handling Office Furniture and Equipment Account in the General Ledger. The entries for all purchases of offi<5e equipment should be posted from the vouchers to the Debit side of the General Ledger account. The credit side of this account will show the sale of any such equipment. It should also show the amount that the equipment had depreciated at stated intervals, or when the books are closed for the year. Plant and Equipment. — The Plant and Equipment account in the General Ledger is carried for the same reasons that the Furniture and Office Equipment ac- count is carried, except that it covers such items as concrete mixers, hoisting engines, derricks, air com- pressors, pumps, concrete conveying equipment, wheel- barrows, scaffolding, small tools, etc. When any new equipment is purchased the Equip- ment Account in the General Ledger is debited with such amount, and when any of this equipment is sold the account is credited. GENERAL LEDGER^, _ „.„ mlm ■ o».* ■>.,. ,™ C..O.T, V- t/hruzL/TtUk-W I . t Method of Handling Construction Plant and Equipment Account in the General Ledger. At the end of the year or at any other stated inter- vals, a certain amount should be charged off from this account to allow for depreciation, as construction machinery and equipment depreciates very rapidly. Such entries should be posted to the credit side of this account. All debit- entries should be posted direct from the vouchers covering same. If a piece of machinery or 12 "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS equipment is sold for cash the entry that will appear on the credit side of this account should be posted direct from the Cash Receipts sheet. Merchandise or Stock Account. — This account should be used only by contractors who carry stocks of build- ing materials on hand. When such materials are purchased they should be charged or debited to this account direct from the vouchers covering same, and as the materials are taken from stock from time to time and delivered to the various jobs on which they are to be used, the Mer- chandise Account in the General Ledger should be credited and the job receiving same should be debited. Transactions of this kind are handled through the Journal Voucher as previously described. Ledger Accounts With Owners. — When a contract is received from an owner, a Journal Voucher is made up as previously described under "Journal Voucher" on page 4. From this voucher two new accounts must be opened in the General Ledger. One of the accounts must be opened in the name of the owner, who should be GENERAL LEDGER -'t* t fcw> V 'iyfrnZrMA*' VI ;>/ *-oj for o OOOQO n^hJ' h\/ tnt. Villi CJl General Ledger, Form 121 (Without Printed Heading). This Illustrates Another Method of Handling Accounts with Owners in the Gen- eral Ledger, where the Work Completed is Charged to the Owner's Account only at Stated Intervals. When the owner makes payment on account of con- tract, the owner's account in the General Ledger is credited and the Cash Account in the General Ledger is debited in the same amount. These entries are made direct from the Cash Receipts sheet as previously described. When the contract is completed and the owner makes final payment, and all entries have been posted to the ment, including the retained percentage, is received from the Owner, this amount is entered on the Cash Receipts sheet in the usual manner and posted direct to the Owner's Account and Cash Account in the Gen- eral Ledger. The Owner's account in both the Gen- eral Ledger and the Contract Ledger should than bal- ance, and the Job account in the General Ledger will show the resultant profit or loss. "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 13 GENERAL LEDGER NAME Of WORK XlQ^t^Ay^/ 1 <2>l il *S oo o J^teTUuJUU**/ @a. 1 00 OO Qa/ VV^iKW '*» 7* >9 ooo r 7^/?W<0CW (iff.. ' 15boo Alfrhatwvyrt) VjQ.. '- 10000 'Jj^WvH ^Jm^ @o.. ■ ll-i'oo rfl&bl, /W Go.. ; 'f'OOO 7? U S fo rC) ^v^/ General Ledger, Form 121-A (With Printed Headings). This Illustrates One Method of Handling the Job Accounts in the General Ledger, where the Job Account is Credited with the Entire Amount ot the Contract before the Work is Started. Job Accounts in the General Ledger. — As described above, under "Ledger Accounts with Owners" when a contract is received, two General Ledger accounts are opened. One account should be in the name of the Owner and the other in the name of the Job. The Owner's account in the General Ledger is debited with the amount of the contract and the Job account is credited in the same amount. These entries are posted from the Journal Voucher into these General Ledger accounts as previously described. As. materials are purchased and money is expended for pay-rolls in the performance of the contract, these expenditures should be debited to the Job account in the General Ledger from the Accounts Payable Vouchers. At the completion of the contract when all entries have been posted, the difference between the actual cost of the work as shown by the debit side of the job account and the amount of the contract as shown by the credit side of the same account will be the resultant profit or loss on the job. Do not attempt to sub-divide the pay-roll and mate- rial expenditures in the General Ledger accounts, as this is entirely a cost keeping proposition and will be treated as such fui'ther in the book. When the owner's account in the General Ledger requires the use of a memorandum account in the Con- tract Ledger as described above, it will also be neces- sary to* handle the credit items in the job account in a different manner. Instead of crediting the Job account in the General Ledger with the total amount of the contract when it is received, the account should be credited from time to time as the work is performed and bills are rendered covering same. 14 PRACTICAL" BU SI N E S 8 M E T II D 8 F R C O X T RA C T R S ■ms-~dt GENERAL LEDGER UCH.TICT. HmOAj >- dll. I' V~*<*4' »» .,. - ,T,. S ■ | ..., ,„. fa*. , ^Oaj/'ShUJ or,oo ju / "fc^ -KAAMUrKcl/ -f/nrVUuAM - (OjJB -^aJmI ^™^v . iiaa. ' Anotlier .Metliod of Handling Job Accounts in the General Ledger, where the Job Account is Credited with the Amount of the Work Completed at Stated Intervals, or when Requests are Made for Payment Covering Work Performed. Each month or at stated periods when application for payment is made out and presented to the Archi- tect or Owner, the amount of the application is debited to the Owner's account in the General Ledger and the Job account should be credited in the same amount. These entries are posted direct from the Journal Voucher which is made out when the invoices are ren- dered to the Architect or Owner covering work per- formed. One Journal Voucher envelope should be suffi- cient for the entire job by merely listing the invoices on the face of same as they are rendered. The alternate method does not affect the entries on the debit side of the Job account. The difference be- tween the actual expenditure as shown by the debit side of the Job account and the amounts of the bills rendered to the Architect or Owner covering work performed, as shown by the credit side of the same account, will give the approximate profit or loss on the job. This comparison, however, will have to be made covering the same periods on both sides of this General Ledger account. • Tf the applications for payment are inflated or bills are rendered covering more work than has actually been performed or at higher unit prices than estimated, the difference between the actual cost of the work and the inflated bills will prove misleading, as the begin- ning of the job will show a large paper profit while toward the end of the job when the bills must be reduced so as not to exceed the contract price, the job will show either a very small profit or a paper loss. In order that the information furnished by this method may prove of value, the amounts of the applications for payment should be as nearly correct as it is pos- sible to compute them. At the completion of the job the total amount of the invoices rendered to the Architect or Owner must equal the total amount of the contract, including all extras and credits as shown by the Owner's account in the Contract Ledger. Personal or Drawing' Accounts in the General Ledger. — When the business is conducted by an individual or partners, there is usually an account carried in the General Ledger for each individual or partner. All moneys drawn by each individual for salary, living expenses, etc., should be debited to that par- ticular individual's account in the General Ledger. These debits are posted directly from the vouchers con- taining the charge. Petty Cash Account in the General Ledger. — Most concerns must carry a small amount of currency on hand to meet miscellaneous expenses that must be paid in cash, such as postage, expressage, telegrams, etc. When this money is drawn from the bank an Ac- counts Payable Voucher should be made out, crediting the Cash Account in the General Ledger and debiting the Petty Cash Account. The entries are posted from the voucher directly to the respective General Ledger accounts. As the money is expended memorandum slips are made out noting such expenditures and the accounts to which they are charged. These memorandums are placed in a Journal Voucher envelope until the end of the month, at which time the expenditures for the entire month are made up in one Journal Voucher cred- iting Petty Cash and debiting the various accounts to which the items are chargeable. The difference be- tween the amount of currency drawn and the amount expended represents the balance on hand. THE CONTRACT LEDGER The Contract Ledger, Form 119, Size 9V4xl2 Inches The Contract Ledger is not required in connection with the general set of books but is a convenient and highly satisfactory method of keeping accounts with sub-contractors. When a contract is awarded covering any of the sub- contract branches, such as excavating, painting, plas- tering, marble work, plumbing, etc., an account is opened in the Contract Ledger with each sub-contractor stating the amount of the original contract. During the progress of the work all extras and credits to the original sub-contract are entered in this account, stat- ing the date and amount of each extra or credit. The credit or right hand side of the sheet contains columns for inserting the dates and amounts of pay- ments. By referring to such an account it is possible to tell just how it stands at any date. This method is especially valuable to contractors, as it furnishes more detailed information regarding sub-contract accounts than any other method you can use. "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 15 ' ^j CONTRACT LEDGER _/" \ NAMF OF WORKS'//. C/??7l/W flO . , LOCAT ION~L'/l<-C-<-'#0£/ JOB NO. (01 DATE DESCRIPTION A MOUNT EXTRAS DE DUCTIONS DATE VOUCH* AMOUNT PAID Oh/ ^/hxtva^ - TKuMj/aio+K/ Woogo lUw 10 3, 15'q_oo Tkou/ 1 •Hjffciu ^jAJJ^fcy , t 7 trrj /S (J/aaM4- ~/xfa/U™tsr4' rftM^J I Jggfi i .11 ... 1 ^\ p^J zi Contract Ledger, Form 119, Illustrating' Method of Handling: Accounts with Sub-contractors in the Contract Ledger. Bear in mind that the Contract Ledger is not a part of the General Ledger, but is used' in conjunction with it and forms a separate detailed record with the various sub-contractors. As payment on account is made to a sub-contractor, an Accounts Payable Voucher is made out and posted in the general set of books as previously described, Illustrating Method of Handling Accounts with Owners in the Contract Ledger. after which the amount of the payment is entered to the sub-contractor's account in the Contract Ledger from the voucher. Handling Accounts With Owners in the Contract Ledger. — When a contract is received from an Owner, an account is opened in the General Ledger in the usual way, but no entry is made on this sheet at this time. Instead, however, another account with the Owner is opened in the Contract Ledger stating the date and amount of the contract. As extras and credits are received from time to time, they are also entered in this account in the Contract Ledger — not in the Owner's account in the General Ledger. As a payment on account of contract is received from an Owner and posted in the general set of books as previously described, this amount is also posted in the Owner's account in the Contract Ledger from the Cash Receipts sheet. When final payment has been made by the Owner at the completion of the job and all entries have been made, the total amount of payments received must equal the amount of the contract, including all extras and credits, and must balance with the Owner's Ac- count in the General Ledger. 16 'PRACTICAL" BUSINESS METHODS FOR CONTRACTORS Cost Keeping On Construction Work Cost Keeping or Cost Accounting consists of sub- dividing and analyzing the various ledger accounts to show what each class of work actually costs — which yield a profit and which result in a loss. For example, we will assume that we have estimated the total labor or pay-roll cost on a certain job to be $8,000.00 (this may be either $80 or $80,000 so far as the method is concerned), after the job has been com- pleted, we are surprised to learn that our actual pay- roll costs were $10,000.00 instead of $8,000.00, and we have exceeded our estimated cost by $2,000.00, result- ing in a loss of just that amount. But just where the loss occurred is a mystery; because there were no de- tailed costs kept on the job. Cost keeping consists of distributing the workmen's time by dividing and charging the total number of hours worked by all classes of workmen to the different kinds of work performed by them on the job each day, such as concrete foundations, brick masonry, reinforc- ing steel, reinforced concrete, carpentry, etc. So that at any time during construction it is possible to tell just where every dollar has been spent, showing just what branches of work produced a profit and those that resulted in a loss. In this way, it is possible to dis- cover "leaks" and losses before the work is completed, and before it is too late to remedy same. Unlesscosts are kept on the various branches of work performed by a contractor the same mistake may be repeated on one job after another, as there is no pos- sible way of telling just where the losses occurred. Cost keeping is the "watch dog" of a contractor's business and checks up every branch of work as it proceeds. It is the only sure method of "knowing your own business best." If correct labor costs are to be obtained, it is im- perative that the workmen's time should be carefully distributed to the different classes of work at the close of each day when the events of the day are still fresh in the memory of the foreman or timekeeper. If the distribution is delayed for even one day, the new events coming forward will crowd out the recollections of the old, and the result will be an incorrect distribution of the labor hours. Unless the distribution is correct, it is not only worthless but positively dangerous, and should never be used. If the workmen's time is properly distributed each day at the close of work and charged to the various classes of work being performed, such as concrete, car- pentry, masonry, etc., then at the end of the week the total number of hours appearing on the Labor Distri- bution must balance to the hour with the total number of hours on the pay-roll for that same period. This distribution is very easily handled when the time is distributed every day, and will produce costs that are invaluable to the contractor, as future estimates can only be based on past performances. The same method may be applied to handling and recording materials received on the job. A contractor may estimate 10,000 bricks to complete a certain job, but unless the quantities are recorded as the material is delivered, it is possible that he may use 20,000 bricks and never know the difference until he receives the bills. Quantity records of both materials and labor are far more valuable than costs stated in dollars and cents; because if we have the actual quantity of material or the actual number of hours required to complete a cer- tain piece of work, it is very easy to insert current prices and wages. However, if we have nothing but costs in money, we are in a quandary when it comes to checking quantity or production costs ; because prices and wages are fluctuating continually. Forms Necessary for Keeping Costs.— As mentioned above, any and all costs dealing with labor must have their origin on the job ; because it is there that the work is being performed, and only the foreman or time- keper on the job knows just how much time is being spent on each class of work, and it should be their duty to make the correct distribution of the time each day. The methods of checking the workmen's time and distributing the labor costs to the various classes of work is described in detail under another heading treating on field systems. Therefore, we will assume, for the present, that the pay-roll and labor distribu- tions are being received from the job made out cor- rectly. As the pay-rolls and labor distributions are received from the job each week or each pay-roll period, the various amounts of the distribution of the pay-roll should be entered from either the face of an "Account's Payable Voucher" or from the Labor Distribution into the Labor Cost Record. In either case, care must be exercised to see that the totals of the various distri- butions balance with the total pay-roll. Labor Cost Record, Form 108-A, Size 9^x12 Inches As the Labor Distributions are received from the job each week or each pay-roll period, they must be checked to see that they balance with the total amount of the pay-roll for each job. After this has been done, they are entered into the Labor Cost Record. The Labor Cost Record contains a summary of the labor costs on each branch of work as compiled each week, stating the quantity of work in place, the total cost of the work for that week, and the unit cost in money. This sheet shows just how each branch of the work compares from week to week, and the total of any column gives the total amount of that class of work completed to date, the total cost of same, as well as the average unit cost for the entire job. This record is very valuable to a contractor as it enables him to compare at any time the actual costs of any class of work completed with the estimated cost of same. "PRACTICAL" BUSINESS METHODS FOB CONTRACTORS 17 rea*«sa4±r, *>»r or *o»*/K 6/. X&TlAO )Ml0 ABOR ?o°?tTon *UMjC A>* fi p»« ' // .. /I JOB « o ./0f s~\ tff*H*) r^ £P2.-(6} "<~\ •^ /r/?/-Ca) e ?ooo So ?-.0O 'CO oo -3Q.P1 /Joo .0.T {a Sop 3? £""' rj 5D ^ _ — :::q ?'i JodoiSo i.U. kS'ooo sw -*Z- - -rfoo 13d 2eJ- >^p5o .5" f^ 'H'oo &&/ I 5x>->o %£> UfL e5 1 c o w?j _J5<> / ■Hqo 135- y*£ ?5E> Jo /.r m lis™ 1 : 7^04. > K, 7 J G 7 j c. il*J - - - .\ ) J ''■•'" i t >\V _ 3 TT* V~\ .. r _:x 1 Labor Cost Record, Form 108-A, Illustrating Method of Sub-dividing- and Analyzing Job Labor Costs. Labor Cost Record, Form 108, Size 4*4x6% Inches This form is ruled the same as the form described above except that it is furnished in pocket size. Material Cost Record, Form 109-A, Size 9V4xl2 Inches As soon as the material has been received on the job, the quantities and amounts of the invoice should be entered in the Material Cost Record. The reason for making these entries from day to day is to give the contractor a daily record for comparison. This enables him to make comparisons with the estimate at any time as the work progresses. How- ever, should the contractor not desire this daily record, the entries may be posted into the Material Cost Rec- ord once each month when the Accounts Payable Vouchers are made up. The sum of the amounts on the Labor Cost Record plus the sum of the amounts on the Material Cost Record plus the amounts paid to sub-contractors on account as shown by the Contract Ledger should bal- ance with the Job account in the General Ledger when the monthly trial balance has been made. Material Cost Record, Form 109, Size 4*4x6% Inches This form is ruled the same as the form described above except that it is furnished in pocket size. Recapitulation Sheet, Form 117-A, Size 9V4xl2 Inches The Recapitulation Sheet is used for making com- parisons between estimated costs and actual costs on each class of work. The comparisons may be made weekly, monthly, or at the end of the job, as preferred. By referring to the accompanying illustration, it will be noted that column No. 1 contains space for insert- ing the estimated quantities of the various classes of work, column No. 2 is reserved for the estimated unit costs applying to these quantities, and column No. 3 shows the total estimated cost in money. Column No. 4 should contain the actual quantities of work performed, column No. 5 the actual unit cost, and column No. 6 the actual total cost. 18 "PRACTICAL" BUSINESS METHODS FOR CON TRACTORS «.»r nr^p^ ^ J//^tV )^ .. I ««««— " XsKtf JUt 6 PAfiE / // /I JOB NO. /O/ ^-^ „„„,.„, Al^MV *N /7/V-2W. ,^'iWK C/J/2-OJ^ ° TA/-2 (1ft;*. r/v-5 ^-^ §*P CLASS OF MAI ERIAL CLASS OF MATERIAL 1 £*". Tool. JHeos^ CLaSS OF MATERIAL Hi CLASS OF MATERIAL) CLASS OF MATERIAL ) CLASS OF MATERIAL J Z*£a'ex°FH*T«A C£ne*T-J JffrSo—S q-KnrEL-S DlTE ao * N " AM )UNT OUAN- AMOUNT ?!?»*■ AMOUNT 0U » H_ AMOU iT «W*M- AMOUNT 0U*«- AMOUNT 2W / $000 WW ae/j f~ c t/ yo Ctf.wo f Z-St-'o -- --- 1 ll ^?p l> 2Zeo ASoo' if 5 00 13 ¥tc i o \ !.5t>o f*f 33o Ui'co tr l#o Ai Ot a n tfT-A.^*/* -5 J#i**,r J TSttJ £sr;**n * 7«rr" (i 3~V~ ¥ : II 1 II 1 r \\\m» ' ... . inn U_ 1 nun nun ■ INI III! It Columnar Ruled Blank Forms, Form 13 4, Illustrating Method of Sub-dividing and Analyzing Miscellaneous Accounts from the General Ledger. Columnar Ruled Blank Forms, Form 134, Size 9Vixl2 Inches Columnar ruled blank forms are used for sub-divid- ing and analyzing the miscellaneous accounts carried These forms may be used either as ordinary double page forms with side description as shown, or with short leaves inserted, thus enabling you to increase the number of columns at will. PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 19 kv,;-^ 'TT, > 1 ILHL RECAPITULATION SHEET NAME OF WORK /^^W^^^t^ T^^X . OC.ATION I5TIM.TP NO IS/1^ ' .. n« T r Truu* /j-. /f/f .,„„„„ /o.r J. JL 3 dh O ' b- DATE CLASS Or WORK E qT!j ATED EST. ESTIMATED rllTY DMT COST TOTAL COST ACTUAL KCTOll A QUANiTY UMTCOST TOT CTUAL AL COST TOTAL GAIN UNIT GRIN ON ESTIMATE OH EST. TOTAL LOSS HIT LOSS ON ESTIMATE OH EST. r 5w If tf~asi. £%i>fnJa 16ooop r 2_00PO loo oo 1 fas?. £xcais<7/iha /, £9? C £-L io limits L&'ilJ. ( oO I HH° 7h'i%0 10 Trench « » /p_. 7 oo %i'toc i /!>!■■ _L ft hah Llw ^ 6V r tic^c Frtc/fn's f' \ittit yst 03 6o/7!t7>0/t~£7r/cK lil%£ "-' Ll>S.'6C CL'e* AL jjj, j iff 00 Ab 5 DO lafor ' k#\jl ?° /riSSzc IU4 £ 76 / T-T-llL ite?t> 7^0,3^ ~B/-/cK> JmE °s ly'oooc ■HiM H, L lOOQ.0 11 OO Tathf-.6>'i<;ra'r&- / >fpy\ H *Z L >&oc UI\%1 JL LI Mi*. iii 2t H ' " lAbor 1 ifi^ll >J 7-ii>4o . -jj.ii%± $ 7 3i?74 itt i^ _, 7:? „ i, /-irniJ, "i l CO 9"' . OS .ty ooo . . illil'^ 01 f Wty n% ±■3 01 * » Uvbar- ~] 1 OO?"' , t>b '4M>7 ? o . . illit )0 '1 So/?? 111 3 j (iq\ ■ 77 la 7S/~li f/'ons .'rO 00 J° . pi ^Joooo ipo? _j 11 s o3?oo I'o %10 Oo\ „ „ /xt-bor- 3 IfVlf _j v '\ ' VoUto m KO _,&£ ■ T&eqh (Arptintrv 'j_&ooc r IT-T-co ill C M/// tYoHO ' J'bOOOO ,t 'ill i o itt o ? „ , £ciJ>0 f- 7-boooo i llioo II.S'oo P/4sArr/j*f .'iSoooo ■t p-ico 771 00 7%/ /!/-/// 3/7- JK/m*** Jil-oocc. ■f %'jn 1 til oo ^O0-/-/r?tt LJSooc 1 IhS'oo \i 00 Cr/ass Vlooo .2 Dp 00 -P- oo oViz 1 ^00 oc / i.ie.i,fL /5b oo P/umhrnp '11 o oo c ? ob$oo Lit 00 /-/eaf/nf L$V-?o _L boo oc Z 2 oo m'rii7f t^ L 9 co o o SSoo fC ) E/&sa'i-tr-iS ,5'qoo 70 .5 ooo oo X— ^ • l^T^io 71 1137 U ^ico 1% n'po It Recapitulation Sheet, Form 117-A, Illustrating Method of Comparing and Analyzing Estimated and Actual Costs on All Classes of Construction. Time Keeping Systems for Contractors The method of checking the workmen's time on the job will vary with the requirements of the individual contractor, but regardless of the method used there is one essential requirement that all should have, and that is to check and record the time correctly with just as little labor and "red tape" as possible. The person keeping the time on the job (foreman or timekeeper) should not be obliged to carry large-sized sheets or binders, as they are too cumbersome to carry conveniently, especially where it is necessary to climb ladders and encounter all kinds of difficulties such as the average construction job presents. The convenient and efficient system should consist of sheets or forms that can be carried in the pocket on the job. The writer has had considerable experience in this line of work, and after trying many different methods, the ones illustrated and described on the following pages were adopted on account of the ease with which they could be handled on the job as well as in the con- tractor's office. Naturally, the method used will depend upon the magnitude of the work being performed ; because the contractor who does only a small jobbing business will not require the same methods as the contractor execut- ing contracts employing from 100 to 1,000 men. The various forms illustrated and described in this booklet will meet the requirements of all contractors from the smallest to the largest. 20 'PRACTICAL" BUSINESS METHODS FOR CONTRACTORS NAME II n . WEEKLY TIME CARD WEEK ENDING Na"cne of Work or Contract No. Class of Work F A1 7?K*to k/(,,/f/f ►v Hours Rate Amount MQ/UM, & form/ dOD+Qj yLciAUY" ■K,^ 4 00 JbO. (Lj2m£slv jDQ-^rtAy f 4 /y 'oaaJ A/qaaaasU iL 4 £ 90 £ oo fr 'Sou. ^/At^WsM/U ^2. J.t. WaMj^w^ £ st&lH^J tL jf LWMruAs TUttf- dLoihh- tL fl.%. /)/rrMyL ^FLmMst ■ aJAAJM 7- y- JVaJ^ Jtm^J LSI Q^iW 4- 4 <£ oo -fclZvkM^ y(j/J^Aj r T JJk TOTAL 44 33 i! Form 130 Copyright By Frank R. Walker, Publisher, Chicago- Weekly Time Card, Form 130. This Card is Retained by the Workman and is Used Where Each Man Works on Several Different Jobs During the Week. Weekly Time Card, Forms 130-131, Size 4l4x63^ Inches The Weekly Time Card as illustrated is for use by contractors who prefer to have each workman keep a record of his own time and turn it in at the end of each week. This card is especially valuable to the contractor who does a jobbing business, as the card is so ruled that each man may work on 10 different jobs in a week, and state the class of work performed on each. The back of the card contains a record of materials used on the job during the week together with any small incidental expenses, such as telephone, carfare, drayage, etc., and forms a very convenient and com- plete record. RhM^/K S. Cfcs/SS & Co. WEEKLY TIME CARD Sheet No. (^*™ S.^/fajUsyV^y Week Ending /HxVY. O / W/4 Job No. 70/ / /Class of Work p 5 s NV T w T Hours Rate Amount i (ffrKC/. #HdA%v fkhmAJ V /£ 7 s 3 00 00 a 7± OJL 00 ■js- So So 2 „ %a£ekf ,, 4 4> / 2 3 JmdJft^/jpxffirtAs' y 7" 7" (, 4 * YMUU/ farfrivur/* 1 / n 5 ^/uhHf i^flVvwy>Js- f 4- *T i\ 6 ..ft ^OfayfcLJUMJf y L g (<, 7 rfMJ^^Jforl ' 4 4 f r * ( / If 9 J2tU'Jjrt^j)urfr(to*,\4 1 i M io +*J /ZoMj/ 7s > tl _ r 11 -Adwjr ^oaAS > y n _L ^t^Ji Maas ^a/i^iA^JM L & n # , /f. 1 1 lu/J^TVTY Description Amount 7oo j#. TruXaJO JlhJuAtsi AfiusfQ Q.4* 7o oo -Jt ' ' dfo+nu AIMJJ & 3€2 W OO /oo -/& 2 TM^y. ^fa*x/ %, , /o /o OO /oo ¥t J&jUstounJ 7M»JULS&+r <5 oo zzz jfjrtJO -4^onAr ^rA&ti-f /o OQ -y J?oo W. JJOmaJUMaa^o @- .03 6 OP v r EXPENSES TELEPHONE fo CAR FARE 76 CARTAGE % 1? Form 131 TOTAL Copyright By Frank R. Walker, Publisher, Chicago. /OS % Material Report. Form 131. This Form is Printed on the Back of the Weekly Time Cards and is Used for Keeping a Complete Record of Materials Used on Each Job Together with Other Miscellaneous Expenses. Weekly Time Card, Form 129, Size 4*4x6% Inches This form is the same as the Weekly Time Card described above except that it does not contain the Material Record on the back of the card. It is so arranged that it may be used for recording the time on two jobs for one week, by using both the front and back of the card, or it may be used by con- tractors who pay their men only once in two weeks by using both sides of the card to record the time, as each side of the card contains a complete record of one week's time. Weekly Time Check Report, Form 118, Size 4^x63,4 Inches Here is a method of checking the workmen's time on the job that will appeal to the contractor who has the time kept by the various gang foremen, timekeeper, or both, depending upon the method used. This form can be used to advantage by the con- tractor who employs from 50 to 1,000 men on each job, and it presents a simple and highly efficient method of obtaining absolutely correct time reports. This form is ruled so that the time of 20 men may be kept on each card (10 on each side) for an entire week. There are four spaces for checking the time each day — two for the morning and two for the afternoon. This enables the foreman or timekeeper to make the neces- sary notations if the men report for work late in the morning, at noon, or if they quit work early in the 1 day. The checking spaces are of sufficient size to permit the timekeeper or foreman to make the necessary nota- tions regarding the class of work each man is perform- ing every time the time is checked. Symbols may be used for making these notations or they may be writ- ten out in long hand as preferred. The time is then entered directly from the Time Check Report to the Pay-Roll sheets (Form 104 or 104-A) each day, and at the end of the week it is only necessary to insert the last day's time and the pay-rolls are complete, and ready to extend. The Labor Distribution may also be made directly from the Time Check Reports, as the distribution nota- tions are all contained thereon. It is only necessary to total the number of hours for each class of work- men employed on the different kinds or sub-divisions of work. Care must be exercised to see that the total number of hours for each class of workmen on the various labor distributions agrees to the hour with the total number of hours appearing on the pay-roll for that day and the entire week. These cards may be kept by both the timekeeper and the various foremen on the job. Each night the foremen should turn in their cards to the timekeeper for comparison so that any mistakes made in check- ing the time or any differences in the distribution may be noted and rectified at once. Foreman's Report, Form 107, Size 4 1 / 4x6% Inches The Foreman's Report will be found very convenient and useful for both large and small contractors, as it is adaptable to all classes of work. 22 "PRACTICAL" BU SIX ESS METHODS FOR COXTR ACTORS WEEKLY TIME CHECK REPORT ^ JOB Cf//7-/e/7/. /J0Sfi>/Tf?t- WEEK ENDING /KM/? 0/kS &, /f/ f Vstion NAME CHECK NO. 1 2 3 4 5 6 7 /ii)OP QouiTK^ftdM/ >1 A!>°- A£i t?/«- 7g* Asa AS^ As*" » 82 b OlfT J FAI // f ^0U^IH4pyJ 2 Bib Bib a X X 3it> "82 b .. X X /i ttf. idtmnAUhfiS 3 C/H, ClOu (n*. C/ '°~ £X^ • (r/o. P/J> Vlb «- /?*, rt 10- H'A- f/a- /7 ft, f/a. HltK. /+>*- 11 i^^du^n^y *• /7ft. /i*. Pza* Cfa. ClU. /*«. /i*. Fi^. ClOL. a*- FORM 118 COPYRIGHT 1918 BY FRANK R. WALKER, PUBLISHER, CHICAGO. Weekly Time Check Report, Form 118, Illustrating Method of Checking the Workmen's Time on the Job, Together with Notations as to the Class of Work Performed by Each. class of mechanics or laborers on the different kinds of work. The total number of hours for all classes of workmen must agree with the total number of hours appearing on the pay-roll for that day. When it is used by the smaller contractors who do not employ a timekeeper, the foreman in charge of the job should turn in, his report each day, stating the number of men working in his gang or on the job together with the number of hours worked by each yv/- A /) Frank Si. Walker Company Foreman's Report Occu- pation No. of Men DESCRIPTION OF WORK iJrhiu/ "Y3/rU(o Quantity Work Hours Total Hours A 0/7 10_ 00 yt#A/ jtMY',CL4A/<^ -w u r. x • Advanc yy f Hours Rate Amount Pay-Ro Occu- pation NAME /=" M Advance Pay-Roil ■y I fe £ >*A» tk -^ 2"? Z^>li ^ 2 / ^ •J ^ «TS ^ £ ^ 't '2 M IJL£ iyCo 1 CT"?J ■4 ■L A«<1 1 tf Fin* 8 8 it* 01 *A 8 1 ji. oMa^cL/ I 4 fff J « 4<* -^ ^7 g ' c& C QO 'J^UiOAV^C Vl4. 3?frr4j>W 10 t% ^ C» l < I I ifS rros I jJj ^O £~/ism /o3 -8 ^ £ i.1 1 s 44 ■2 4o & ,0 tt^—, jjf.UOLWvQ^ /o£ Trip w fix FIVH W» Ik oo HO I [4 "4 •6' Xio hi oo /> oo n 9 TOTAL OO / £ OO Form 104 Copyright 1916 By Frank R. Walker Weekly Pay-Roil, Form 104, Illustrating the Method of Using this Form as Both a Weekly Time Book and Pay-Roll Sheet. When the form is used in this manner, it enables the contractor to make up an accurate distribution of his labor costs on each job. To be absolutely cor- rect, the foreman MUST make out these reports at the close of work each day, while the events of the day are still fresh in his memory. When this form is used by the larger contractors who employ a timekeeper on the job, the foreman should make out his report at the close of work each day as described above. This report, together with the daily checkings of the timekeeper enables him (the time- keeper) to make a correct distribution of the labor hours and costs. Should there be a discrepancy be- tween the timekeeper's checkings and the foreman's reports, it can be rectified immediately, thus eliminat- ing all chance of error. Weekly Pay-Roll, Form 104, Size 4V£x6% Inches This is a very efficient weekly pay-roll sheet. It contains sufficient space to write the names of 10 work- men, their occupations, check numbers, and the time for seven days of the week. It also contains columns for inserting the total number of hours worked dur- ing the week, the hourly rate of wage, the total amount of money due, as well as sufficient space for making notations of any money advanced during the week. This sheet serves the purpose of both a time book and a pay-roll sheet, as the sheets may be carried in the pocket by the foreman or timekeeper on the job, and the various checkings may be made on same during the day. At the close of each day the time for all of the men is then entered on the pay-roll sheets. On the last day of the week it is necessary to insert only the last day's time, add the total number of hours worked by each man, multiply by his hourly rate, and the result is the amount due each man for his week's work. This form eliminates the necessity of copying the time from a time book to pay-roll sheets, as one opera- tion completes the record. If a copy of the pay-rolls is desired by the foreman or timekeeper on the job, a copy of the original may be made by placing a piece of carbon paper between two pay-roll sheets. On jobs employing a considerable force of men (100 to 1,000) where it is necessary for the timekeeper to record the men's time and in addition make notations of the class of work performed by each for use in making up the labor distribution, notations made by means of small symbols may be made at the top of each small square each time the time is checked. See illus- tration of Form 104. The time is then filled in each day after work, and at the end of the week the last day's time is inserted, the hours totaled, and the pay-roll is complete. Weekly Pay-Roll, Form 104-A, Size 9%xl2 Inches The large size Weekly Pay-Roll is for use by con- tractors who prefer to keep the records of a large number of men on one sheet. This form meets the contractor's requirements in every way, as it is possi- ble to keep the records of 40 men on each sheet, stat- ing their Occupation, Name, Check No., time for seven days of the week, Total Hours, Hourly Rate, Total Amount Due, Amount of Money Advanced on Pay-Roll, the Balance Due, and a column for any remarks. 24 "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS FORM 104-A. 75 JOB NAME HO.lOl WEEKLY PAY-ROLL I, J^/ V . /0.Umj y€ .. i$£A PAY-ROLL rnBteir.m m latwi. WEEK E N DING ^to^ H ^L7f7Zl OCC UPATIOf J-ubor "T hrtf ^ ^j-XmJ JL F L£ LI w w L T 7K To AMOUNT ADVANCED BALANCE -2 %o REMARKS ZL Z? 8 t 4£ ML. 7 1} Mason , $Msh fb I 4 -A i 8 £ ir -loo -0 OD ^MjUCuaX) ■^/(L^h £7 i t f 7 So &L £ IL 1 H4 Jl wo g g &jZun£juU7~ j3 / / L L 22 2i£i2. a5~oo w g TOsuJUy < tt Si £ Z £ U 'I / t I Z / i m. $0 u Mil '9-rusQ aA. £ I g L i m. ££ 00 ■{h. (J^yWJXc^H € I 4 / I f I ¥4 MA op 1 ffitHA^KJ z I 4 % X % $ 2£ 00 Cifrpatfer t f £_ i 1 L / P 21 00 Jtfo J^j^MaMJa J % 7 *L i> L4o n $ i // 1 1 M 20-to I r i V i> &L 'yyUc I 7 tf M f I I 8 m. T7 Jx- / /f f ^ Z^ lejo M:. I L I IsJh. H I y l> jL'± Ml $ ± i>* T'+v L 4 ir Ms. £& / * s g m. i z 1 £ ttt ItLto w I 4 £ £L I m 2cl ft 'q j/forCt/p'/~ 101 L d X r x ^L '*= bo 90 titer. t0> L t£ I 8 S ?_ £i lo = wi £0 00 fyafr-h- (03 !> rp />/> /> n IJL J- t 'J& u- £o.lS~^ a r*~r\ r- a i . | form X^^y LABOR DISTRIBUTION REPORT NOTE: This report muit be made out and sent in with Pay-roll each period. Total on Distribution must balance with Pay-roll total. 6 REPORT NO. fyf? JOB NO. /Q^T- /j ~/f'J 1 / JU' / jfl SHEET NO. »" NAME OP WORK UvU^aL Tkfh & ^U , nr. flT1 ON ?#/, V^/, P.V..OM r N r> , N ^7^1^ 6> ~/f . // CLASS OF WORK OCCUPATION F ^ 4 llo 4SI te ±l4oo Tca/yfS 41? & *fa l i X (?if / S IQIoVj 2/Je.Oo A / CO/7C p/7 r/r?~ /^arotnhirz '$r /0 M 4? 41 Lip ■yi*4 7° 2ta.11 CZP/(^S /(s / 1U+ /L 4$ ^ /P4 '4o ^£lio. 7-Hr4cL o4 ffizmora d/ic/7>r/rf \> Pfrbo rers (I If )L /I* ■ — — jry Po IP'lo 7tt±o 06k /¥// d fapAtit (o/yc/vh po r? 'ft 2' oo CP-2. to J-O-bor-erj h 4v fi — — 4St* ft Lfk %tt* 7"' Lino 7MI'lO If ' i ^O/Timos? 73r/cK Af<7JO/73 So % W u <4v So 4U- P 3/lao /=?/-(*) /-(Kbo rv rS TV % fo 7o 31 1 y ?7>k 4o l£oi£o Afpr-far- /tf/Xatt 7> c, ft />- ty n U 4v j L><±o /Tr7 (>4 '/P So ?-qp 74 2LIZQ. 'FPf&J Ju^orO'rZ %*{■ <> >8 21 % y f- (& 4p LllQ. __ /W or- for /I Pens 1 V 4, ^ I I 3b 4o L'l'io. £siyn) $ 4 r 4 Jf 4 n P 1Loo 1/7^ it n S7c/f- ofto/va sffdS?C cfaTfer-J /0 ; tk lL /If 1*4 P J^oo rP-2 (c) 2?/ tf <7 a r~-& J v f K ? >3ts ft l.Zoc w fy H¥ r¥ — 74 (9$ '4o ^£3lo l%H7-o 4o /Ta./r?f- Cqsic form 3 (^arcxznfffis 4-o 'to So fO (o4 te 4*j p 2'SSlo $-P 1 ( Ilia l£l%o °'i rr />//>( 8c Deo. Co/ic/vfa F~//7/.S /jars X; y - — lL ■74 LT-ZO (fP-'2 to T&bonczrz — — fy 4f> m — 33-q >Po L2.$(.o / i^ ^/rr/rKze-r — — $ i(p ti — 4h- 1 s iLlZ -2111° ZjL Lb ' jILz ParfTtTorts Aft J on J /fc $> /(a /if fh tu l>$ te 4kCtQ. (j-P- S(aJ /-n.borar$ ??? % 1> fa /pi y> 1*4 4v J-Q-Q-£o ^/Jf/rtears fy > 4 fy rf 4 ■>(. 7f Hfo lllle ,05- "•*/' Pbae/i (%rp/y Pram/ia (Zaz-ncnhirv 'k % r 42 j>- - — I>? 7° I$£o PPX (a)' /.aiorarff nt 4q £(e 4o — /ft- 4o laJ-Lil IS"/7o /i. ^D P/h/'sn /Veod '/7<>o/3 Pbr/oanT^a ns W w- M fu So 4o 43b 7p llVkQ. MP2& Zaborurs *tt w 4i u 4o 14 240 >4* i.b CO. 4ai io /£. 4b /food &>o/ SPina/at carp an fan, x 4 I/O He /L /L> JOQ 7° To oo laaa. >. So tfttto '""*' r M/IMtX-Jfa&rpti. Par-oCiferz Ik $ H 4g //€ 4o /lb 7? Line j-pj ' \ lahanirt f /f f y y i 44 4n lUo f-illo /YOOP l(t/f7/r?0 cr />! /-r/ffterx /(* X /L /b ftp IL> Stf •7° Z.< T zQ_ bfoO ^ / P/ T°T »«- llo4- S-4-T- 2-f ML /iss 17.4* ft<° 12o H^b'Li' o Labor Distribution Report, Form 105-W, Illustrating Method of Distributing and Sub-Dividing the Workmen's Time on the Job. "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 27 Jots/s /V*?/>7£ //£&£: v Frank R. Walker Company LABOR DISTRIBUTION Sheet No^ OCCUPATION 1 (b/V/>/0// /l// 4 Hi 1» zs £ .%r &. ^^^ f/o/sji-^rtfr ZL / j£l J2^ ^ > JX f .22: a Ml Jko &£ Total Cos>T/yro/7 L^e/cK -L/~ /?/e>t£ jH^ S^Jca Quantity Work In Place Pay Roll Costs Labor Average Unit Cost Average Quantity Per 8 Hour Day Quantity Work In Piace Pay Roll Costs Labor Average Unit Cost Average Quantity Per 8 Hour Day Previous £>o-tf- 443. to 7t '.3S lM£ik fiH- Ullo M.8o (n43 This Week ^2-t#- fii./s'S.£>J qAj. //# 3oo, 05~ iJ.CS" 4£k£. Total /cT^T^- s\ L3& \j£y£ 7-U-ti- m3.3S-\ /G.£>J S/3 Copyright 1916 By Frank R. Walker (Over) Labor Distribution, Form 105. This Form Illustrates the Method of Distributing the Workmen's Time on the Job and Computing the Labor Costs of Work Performed. men to perform the work, in addition to reducing the units to an hourly basis. This makes the costs doubly valuable when estimating similar work at different rates of wages. If the production costs are compiled in hours it is very easy to arrive at the correct costs in money. Without a doubt, this is the best form of its kind ever devised for contractor's use, and its efficiency is vouched for by contractors everywhere. COST ANALYSIS TOTAL LABOR COSTS V ■Jtons Pre.,ou. ;S0.00 T>... W.«« 3/g, oo ilaio /43. /O IJgj£o_ 3- yl.Sb £ntrr RECORD UNIT ^■M Mjr_ TOTAL LABOR HOURS U-tt.J S ^Masons 6 Alter- 1 %%'//]& Jl£t > '?' ' /fa.oo p So 301 .fa I //Xfo I /f.D&~ ;o$o lis- \/i$son$ l/.aJ?> ^Previous 1 J ' 7 ' S Thii WeeV ^rZ-^/- -713- 3s:l M^a Jl_ S1K- 5/Pia.M 6/^-J7J^r 8 J-LG /OO ■*/- L/trS ft* - £sifr> 4y rt 54wi6 \lth ' 1/ COMfljht 1916 By TrtnW R. 1 Cost Analysis Record, Form 106. Back of Form 105, Illustrating Method of Analyzing Labor Costs of Work Performed. Labor Distribution Report, Form 105-W, Size 9^x12 Inches Labor Distribution Report, 105-W, is used as a weekly distribution only, as it contains spaces for in- serting the time for seven days of the week, the total number of hours worked, the hourly rate of wage, and the amount expended for the entire week. It also con- tains sufficient space for stating the unit labor costs of performing the various classes of work. Labor Distribution Report, Form 105-D, Size 9V4xl2 Inches Labor Distribution Report, 105-D, may be used either as a daily or weekly distribution of labor hours and costs, but is designed especially for those contractors who prefer a daily distribution of the costs. By using this form, it is possible to keep the dis- tribution limited to a small number of sheets. This, of course, depends upon the size of the job and the number of different trades employed. The illustration presents a fair example of what may be accomplished by the use of same. When it is used as a daily report, the labor hours for the various classifications are inserted each day and totaled. The total of the daily reports must agree with the pay-roll which is totaled each week. When it is used as a weekly report, the total number of hours for the entire week are inserted in the ' ' Total Hours" column at the end of the week and the costs are extended as shown. The entries are made directly from the Labor Dis- tribution Report into the Labor Cost Record, but care must be used to see that the total amount of the Labor Distribution agrees with the total amount of the pav- roll. 28 "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 6 LABOR DISTRIBUTION REPORT NOTE: This report must be made out and sent in to Main Office. Total en Distribution must balance with Payroll total. JOB NA ME OF WORK (fa/fca/jt VCafaWi/jMht/ , LOCATION. CLASS OF WORK (fcnaro/ Cbvcf/f/o/i^ OCCUPATION cSl/00r-gi<3 *1 0! IhU si /Y/r & Pefiaj/fCaaoGk. t Ir. f-brar»o*s CP 2. (orarzi a 4k. l££* n lp.l\ £./O0/r)aa-r~ t £L ±a a it .iU VlSL P. CoWsyo'v' £?jz/cjc> 11 A/ajorts #- rp i orarS 4iL 2 la Afor-far Af/Xans m 4h Ma /E>7f/>7) J-CuborarS Z? Si ro l~Lo /rfc-for J7/xart *L± it*. ■JL3.12. n\ l~& /^ipioti 0L io. %Q 24. ZZ vo. 6ur offo/ia cffo/ia cfatfyro Ll .oo. r P2 (o 7?/<7a>a/-75 14- 4 Ilia n /-q.ib ors /-V5 1f7C. /-Q/imS I .^ko. CQrpa./yfars § I <££jl a la.b ore.rr> m. 'ihL ZSla ? Zja .1ZL *£ /f/A & 7?8 HI, IfM £s7f//7C~- ("J ZaSomrs 4jl 11 11 'dls.ll A/7f/rteerV Ml/y/? Car0?frY/?V/>1//> ■ CarPenfyrz, ? 21^ ->■ % ll^Q. 5fe tfP-2( Aa6 c/-\ Of'tr^S 11 'ih. 1% i 2lL 22ah_<> .Ilk 00 QO_ Wood %oof c J'/>i/>f/r-/r-F,h Cenfry Carpa/rhirs I 11<£ i$L n IP! J=& 'i£ /ULMcrs 7 f LI LQ. ^e IL-LLl. u P/cj fyi-fn i P/cfj farms <±Cl Jf- la. U '11 ^TP- Z (d2> /-aJ>or~a.-vi .lL '&. 11 k22 Hi fa 26 oo_ 13. 7Ptf \ 7fr \\ I pft l fM'K tqSLle. Labor Distribution Report, Form 105-D, Illustrating Method of Making a Daily Distribution of the Labor Hours and Costs. PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 29 Miscellaneous Forms for Contractors A complete list of miscellaneous forms, such as the average contractor will require to make his job and office records complete are given on the following pages. Naturally, the forms required by the individual con- tractor will vary according to the size and require- ments of his business. However, all of the forms illustrated and described are thoroughly practical, and will be found very valu- able to the contractor using them. Cash Statement, Form 102-A, Size 9Vixl2 Inches The Cash Statement will prove valuable to the con- tractors whose foremen or timekeepers carry money with them on the job to meet miscellaneous expenses, such as telephone, carfare, advance pay-rolls, etc. This is especially true of the contractor who performs out of town work. This form contains a complete record of all cash received from the contractor's office as well as an item- ized list of all expenditures made on the job, Conse- nt/* 0 PC Tk$lZ Cash Statement, Form 102, Illustrating Method of Recording Cash Receipts and Expenditures on the Job. W- CASH DISTRIBUTION *fn REMARKS 2 5~ (Urf^y ff-/H-/ Co i' 01&Ji^h^,ju^j^ Job Caskj /7c<>t ^25? 9 4 "ftjifAtiujjtojjs.y # .^w- T>/*-t 14ft ^a!cul J)*s Ibn'/Lb -/Ca^^tAyM HAt-t 7° ti <£*aAaj^ // O fffil-f ______ y • a JcdlXtrKjy Cr-i- (3mf7 /c5oo tt CffiMV jdrt^^hQ^U*^ i7irf> G&Aj J9cdf- to 1 ? M -(LdAKMdUy^fay JkjLf/- 4MJUL* J4l* JtlleO i y £/ f , 02A TOTAL CASH RECEIPTS AND DISBURSEMENTS '47-90 li$io CASH STATEMENT O- *v_^ /I . 1 BlllNrr liCTCTHTfUFNT If 7 r 5 /,//&£/ Ay^^-^tA/A-J 1 CASH RECEIVED THIS PERIOD 'L^^2 1 HEREBY CERT. FYTHE ABOVETO BE CORRECT \ TOTAL CASH /■/X%%i ■> jL.^H.nKXXUM^O j LESS CASH EXPENSE "tySt ? rf UNCHARGE, ( cASHONHANn /£^< 2 iD.V.CTi.CH.^ (THIS STATEMENT MUST BE FORWARDED TO MAIN OFFICE REGULARLY EACH PAY ROLL PERIOD) ' \'~*W 1 1 Vw'^L. COP'HISHT BY FRANK W. WALAO. PUtLltHIA. CNICAQB Cash Statement, Form 102-A, Illustrating Method of Recording Cash Receipts and Expenditures on the Job, together with the Balance Carried Forward Each Week. 'PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 31 Form \ 75 DAILY CONSTRUCTION REPORT ARCHITECT, mtdi^Thd^sj corv»ioMT ibis nr frank n. walker ISO NORTH MICHIGAN A"ENUE TEMPERATURE, if~0 zir CLASS OF WORK REMARKS 1. WRECKING f J) A .. . /■■;', su ^ i_ 2. EXCAVATING— PUMPING stUttfn/ JJAl 3. J£L?I PILES OR CAISSONS fon?rn<^ i /rt 4 MttujcaJ AXhw, P/HJTA ^/vm z, A yiS\A n i 'eb 31. SPRINKLER SYSTEM JIUam/ ' ./Artjuu 'AaX^cMy' 32. ELEVATORS-DUMB WAITERS 33. MAIL CHUTE 'AS yCLU 34. VACUUM CLEANING SYSTEM y-/tk fa^4r jitvmi Zw*£ yiM- (H^y^^ Daily Construction Report, Form 110, Illustrating Method of Reporting Number of Men Working on the Job, together with a Diary of the Day's Events. 32 "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS Form 111 YOUR FIRM HUB PRIHIED II TOP OP CARD DAILY MATERIAL REPORT ather C/ea t~ Temp. 7^- ^fe/YT/?/?J-/6>J/>/m£?te /¥<» / /5~, /f/S Railroad w a Car No. J7>J& %7/«rL Col. No. COS7C. ~y n/j(*'y Mzto) -^founts f/(c) &JVZ& Materials Received and from Whom / : /z'-cf" X P. /O Xx^'-Zb'-o' 2o n SjLlC 1o'-o j^?rJbCK > (>£ tSzL 7Uu^ l zf~ i, to W Quantity °' £" l^OO Fb/j. 3o 2ML Jfood* foOQO /O.Ci f./c/s. 2tJ-o' ~&n I of /loo' -loo & cfoO *= /OO'-O Copyright 1916 By Frank R. Walker Daily Material Report, Form 111, Illustrating Method ot Reporting Materials Received on the Job Each Day. At the end of the week all of the expenditures which are to be charged to the same classification are totaled, and a summary of the total cash receipts and ex- penditures are given on the Cash Statement. The balance shown at the bottom of the form is the cash balance carried forward from one week to the next, consequently there should be no reason for any discrepancy between the job and the office. The Cash Statment should accompany the pay-rolls each week or each pay-roll period. Daily Construction Report, Form 110, Size 9^x12 Inches Progressive contractors realize the great value de- rived from having a report coming in from each job every day containing a diary of the day's events. This report should state the weather conditions, the tem- perature, the number of workmen employed by the different trades, and where they are working and what they accomplished. It should also contain comments as to the progress being made, reasons for delay, if any, memorandum of visits to the job by architect or owner, their comments, and in fact a complete history of the events occurring on the job. This is especially desirable on time or "speed" con- tracts, as notations regarding changes in original plans may be made each day, so that in case of disputes or lawsuits the facts may be ascertained by referring to the Daily Construction Reports. This is a highly important report and one that should be used by every contractor, as it keeps con- ditions on every job at finger tips. Daily Material Report, Form 111-A, Size 9^x12 Inches What is better than a report coming in from the different jobs each day stating just what materials have been received, the quantity of each, from whom re- ceived, and for what it is to be used? This sheet en- ables the contractor or bookkeeper to check material invoices direct from the material reports without re- ferring to delivery tickets, which are frequently lost between the job and the office. This report has one great advantage over any other similar form. It contains a complete inventory of all materials received on the job from the beginning of the work to the present time, such as common and press brick, lumber, etc. This enables the contractor to tell at a glance just how the actual quantities of each class of material compare with the estimated quantities. Daily Material Report, Form 111-112, Size 4%Z0% Inches The pocket size Daily Material Report is just as effi- cient as the large size form except that it is designed for use by contractors who prefer forms of pocket size. The front of the report contains a list of all materials received each day, the quantities of each, from whom it was received, and for what it is to be used. The back of the form contains a complete inventory of all materials received from the beginning of the job to the present time, and enables the contractor to tell at a glance the exact quantities of each class of material that have been delivered. "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 33 aj2: ACTy FORM ml JOB NO.. O DAILY MATERIAL REPORT JUL name: of work LOCATIO 'ftM ^&&MUr\ DATE. WEATHER TEMPERAT ure 7 a. m JO 2 p. ta JjjtL. RAILROAD AND CAR NO. CHARGt TO MATERIALS RECEIVED AND FROM WHOM j^^Hw^Hw'^rxxJCj r^-IU^u^u? -fiCnt/ft; Wo, 2 I v T/0 yy i>.m 'jk£j£Z F/>f/<«J nu/o/3>t lWTTl ,/" ., / n iff' .♦ ' JSLtoo U/Q'' : /? , M mi&L Ijy'u /f'x ^-/i'-p* ' : (yUruMjS trlfv ' CorJC- F*D T/VS AT/ u Cy_(,"-2o'-q'' jzyfiMjj- {/atuauljmj .ftft- oy ^ ^1^ lyVrQAA/.A^faO c/izW Jjwjy - ir/hftkMA^l &0 2£rU^/_4^ 72 /#a/ femW^ *///£ /W C 170 - 3d" >£_ ~ £ 0< ^P^a»SUIV1MARV OF MATERIALS RECEIVED AND U«f " ~eel- tf/?f)y£L J/f/^o Cj£»i£/tT -##t:S Li//* sea ffAvei. cffff/D CE/>te^i roAin 7 m PREVIO US *ZL /3~/L> i>*y u /jt> /o.ooo }(>/& 16000 l>ooo TO-DAY /7~y 46 -y nC, ~Pr /LUk >looo l i /O.ooo Trf / lAlkiL im/ 2&2&L Wtio* 4"M>00 Z-%pO* c/jjRtftry CE/tEf/T BX/CK. l//H£. TILE 3 xiyxiis TV t-C -f X IVDV TIL.E TILE 8"xi->."x>t Tll-E l>*.»X\ls 3x ryx3o PREVIOUS /S~ooo ±<£2- 7-So /Itxsfo Tn.riflv /O.ooo b o 7>.iU- 4\co ulL'a' T-S'.poQ /5~0 73S^ >jr, o 7-VlLlJ- FlAt/SH Flop At fV/j f-f Of T tVHiTE IY.. r/'/n/T PREVIOUS /Sbo' '// ? 000 '/m fS\~ooo ' 18,000' B0/- 5 CrHi-S TO-DAY /Sod u Wfioo' ///\\/y i QPO'\jS,000'\ Jco ^^ JiO Daily Material Report, Form 111-A, Illustrating Method of Reporting Materials Received on the Job Each Day, Together with a Perpetual Inventory of all Materials Received on the Job to Date. 34 PRACTICAL" BUSINESS METHODS FOR CONTRACTORS MATERIALS RECEIVED AND USED ■&XHX, SX./CK. '-"'"= Jj^/m ftoxT/rs*. I T"-£ Previous To Day — - So i /n /is*f- /Sd_o£ &3 ? 7 /3/ ' ?^o /£>, OPO' ^f/»^^ l&^f^o^ fi, M ,^ fa,,,,^,,,,^ J^'-Xf I i'™*"?' ^1 ■2/Vg' ! / OOP // A TOOO'/ih /O//7' ! -4^>f/ ' VO^'/in { "looo'fi* /S_#- s/*t- ls}?tAj£*t- Bit-*' , ^vo>^J/*\ vSTo ^ ^ >.r t5tf I tstri ting Back of Form 111, Containing a Perpetual Inventory of All Materials Received on the Job to Date. Purchase Order, Form 113-A, Size 41/4x6% Inches Always confirm verbal orders in writing as it elimi- nates all disputes and arguments regarding quantities and prices. It also furnishes the contractor with a complete record of all materials purchased for every job. (~y Your Firm Hame and Addresa^ - ) .0.- ..... Printed at the top of ^-^ 2£fc. tMs ORDER order .2T7Z ^ /fo Tb.Tfa**** M PLEASE DELIVER THE FOLLOWING O 0^7 '>3 ydL&rvvf- ~Cts 00 7z ron ALL DELIVERIES MUST at obtained and mailed WITH INVOICE IN DUPLICATE TO MAIN OFFICE. I ON OR BEFORE THE 20TH OF THE MONTH FOLLOWNC1 SATISFACTORY Dtl'MRY, UNLESS OTHERWISE NOTED. ES MUST STATC OROER NUMBER AND POINT OF DELIVERY. ON THIS ORDER NOT SUBJECT TO CHANCE. \ RECEIPTS FOR ALL DELIVERIES MUST BE OBTAINED AND MAILED WITH INVOICE IN DUPLICATE TO MAIN OFFICE. » TERMS: on or before the »oth of the month followino satisfactory delivery, unless otherwise noted. J INVOICES MUST STATC ORDER NUMBER AND POINT OF DELIVERY. * PRICES ON THIS ORDER NOT SUBJECT TO CHANGE. YOUH FIH1I HAKE HUHTED HEnE. TOOK FISH SAKE PRIHTED HEBE. Purchase Order, Form 113-B, Illustrating Method of fsing Purchase O.der Forms furnished Two to a Sheet. Order for Change forms arc furnished in triplicate in three different colors. The original copy is given to the party signing the order (Owner, Architect, or their representative on the job), one copy is retained on the job, and one copy is forwarded to the contractor's office for record. Record Envelopes, Form 128, Size 4y 2 xl03/ 8 Inches Here is a convenient, heavy weight, manila envelope for filing all kinds of sheets, correspondence, quota- tions, orders, etc., in connection with small jobs, such as the average jobbing contractor will require in his business. The face of the envelope is printed as shown and contains all necessary headings, as well as sufficient space for making any notations or memorandum re- garding the job. This envelope will fill a long felt want among the contractors who do a small jobbing business, as each envelope is large enough to hold a complete record of a job. Jus^ the right size to be filed in the stand- ard document file. Blank Envelopes, Form 128-A, Size 4 1 / 2 xl0% Inches This envelope is the same size as the Record Enve- lope described above, except that it is furnished with- out printing on the face to meet the requirements of those contractors who prefer them in that way. Blank Folders, Form 133, Size 10x12 Inches These folders are the same size and general design as the Estimate Folders described on the following pages, except that they are furnished without printing on the face, and are for use in connection with filing general correspondence, invoices, etc. They are furnished in the correct size for filing in a standard letter file, and are made of heavy weight folder paper. :*6 PRACTICAL" BUSINESS METHODS FOR CONTRACTORS Form 113-0 YOUR FIE1I NAME BUSINESS and ADDRESS HERE us 75 Order no. 259 date March 1, 1919 job Central Hospital JOB NO. 165 To Produoore Material Company, Address Chamber of Commerce Building, Chicago. Please Deliver the Following Order To: 0/0 New Central Hospital Building, 57th Street & Stoney Island Avenue, Chicago, Ills. ship via Illinois Central S.R. Co., ITIS AGREED THAT DELIVERY WILL BE MADE ON OR BEFORE aS required OR RIGHT IS RESERVED TO CANCEL ORDER IN ACCEPTING VERBAL ORDERS, PURCHASE ORDER NUMBER MUST BE OBTAINED BEFORE MAKING DELIVERY Approximately 1,200 cubic yards torpedo sand, based on weight of 3,000 pounds to the cubic yard at $1.50 per cubic yard, f.o.b. oars at job. 2,500 cubic yard6 washed gravel, based on weight of 3,000 pounds to the cubic yard at $1.75 per cubic yard, f.o.b. oars at job. 3,000 barrels portland cement, at $2.37 per barrel, f.o.b. cars at job. Empty sacks return- able at 10 cents each or 40 cents per barrel. 1,000 oubic yards bank sand, based on weight of 2,500 pounds to the cubic yard, to be deliver- ed to job by team as required, at $2.00 per cubic yard. 900 barrels lump line, to be delivered to job by team as required, at $1.50 per barrel. 50 Old common brick, to be hard burned and uniform throughout as called for in Architect's specifications, at $11.00 per 1000, f.o.b. oars at job. 150jd rough texture press brick, Your No. 247, to be selected for color as per instructions of Architect, at $40.00 per 1000, f.o.b. cars at job. 40Jt Klttaning Press brick, as per selection and approval by architect, at $41.00 per 1,000 f.o.b. oars at job. 500 barrels Carney's cement, to be delivered to job by team as required, at $2.60 per barrel. 10M galvanised wall ties as per sample submitted, at $3.00 per 1,000, delivered at job. 200 lineal feet 12"xl2" tile flue lining, at $0.40 per lineal foot delivered at job. 160 lineal feet 8"xl2" tile flue lining, at $0.25 per lineal foot delivered at job. 470 lineal feet 12" salt glazed wall ooping, double slant, at $0.26 per lineal foot, delivered at job. RECEIPTS FOR ALL DELIVERIES MUST BE OBTAINED AND MAILED WITH ] N VO ICE IN DUPLICATE TO MAIN OFFICE TERMS: ON OR BEFORE THE 2 OTH OF THE MONTH FOLLOWING SATISFACTORY DELIVERY. UNLESS OTHERWISE NOTED INVOICESMUST STATE ORDER NUMBER AND POINT OF DELIVERY PR IC ES ON THIS OTJDER NOT SUBJECT TO CHANGE YOUR FIRM NAME PEINTED HEBE Purchase Order, Form 113-C, Illustrating Method of Making Out Large Purchase Order Forms. "PRACTICAL " BUSINESS METHODS FOR CONTRACTORS 37 Order for Change No. 7JL "TKcu, jL Job- _-_ Date CEdS&f. I 191 I Frank R. Walker Company,) yetr^/rm /Jama Chicago. J A »**'-*** ,/*•"• ■ Please furnish all necessary Materials and Labor required to perform the following work, and charge to our account, as noted below: OjUL^A^^oJU faf^t'- yptftj mm -vhritw^ 1. - Th a above wnrlr to be pa i d f o r a t a ctual coot of Labor aad- Mmcrijli, plus 10%. 2. All of the above work to he done for the sum of o4tf /vWtt/X/ 'j&lfcj feSQtfy Dollars. TOOK ml KAME AMD ADDBESS PRLHTED HT^RV, BUILDING ^j4aJU^cA^ locat^/ T^-T-o T^yiAy .jty, OWNER W. j^/TtUaA^ REMARKS WsHlj l"i VJWU FORM 128 CO.YRIOHT BY FRANK R. W.LKrR. VU8U1HI.. CHIC.GO Record Envelope, Form 128. This Envelope is for Use by Jobbing Contractors and Others Performing Small Work. Blank Folder, Form 133. This Folder is Used to Hold Correspond- ence, Invoices, Etc., Relating to Any Particular Subject. :i8 ■•PRACTICAL" BUSINESS METHODS FOR COX TRACTORS pr> « r—rir a i . FormlM „ . . GENERAL ES n„„n,Nr. C (/M 8££X./Ja/I? /iOT&*- TIMATE Es SH TIMATF Nn. / /^ ^ FFT Mr. / LonATioN <3/7T J-0I//&, /yfo. . HT# » D o U ,T F r.r<;Q^;/7-/y (£ JY/X.L/ /IMS DESCRIPTION OF WORK NO. PIECES D tMENSIC N9 EXTENSIONS EXTEF- TOTAL UNIT 8IONS ESTIMATED PRICE QUANTITY M'T'L TOTAL E9TIP MATERIAL C TOTAL KSTIMATED LABOR COST 73c//7/fS, =5" f^rvef T^y rn/hs, A'/c . • Li '&OD 7 kv?/: 2S 9 T7a Ac e/7c/>cs llo'-o* r-tf f'-o" 2oo i , i -y to'-cr T-'-V r-o" j~o J l3'-o" r-o- /'-o" 79 tmy'/ii "7?«aj /7 (,'-*• £-o" 4'-o" 7-4 ^R J ''fi£. [yti - /o loo £2- /OJoo Co/SC££rtL ft / T/oj /$ / '.2 ' -4- Cur)Z '<" /I 3 .>f.i r / ' />f>n 7Km 7f C-o" >'-*>" C'-o" /8co jUh jo to loo 01 ISoho /n//.s Fli //S'-t /0't>" J'-t>* IJfo 3 '-3(,o C.yii.,. 7 y . /v /o'-o" f'-(," %*o $>o L&W. at 3oo ns UU'o • j/S-o /d'-d' /'£>" iff ±oo ~£?/?j£/H£i//T / U-OO/ZJ Co*/< :S?E7 Jf / 1. . tif'-o* Wf'~C o'-r £7,6* J~/f3.l> Li £z(z£L 'iL-kik ~/@£ys/fe&cg£ Co/sfc #£? -£. C Of/ST, co.,<.. s., Co /(/run J 2fj/»/- y f+s r-o" /O'-o" 2-d $n tikzi.Ol 5*±'c/i_ /& £o " f-4" >'-4" 'J'o" .217 k^ . * I7JI /Lift iy %b r- Viina ~TJ£/?jM.S /?. /ys/ T££S w t> 3)j! -r- -> II ^r 7 fS_f- 14-'" t)'-1" r'-o" 4L'-t>* <1(,L 1 1d.5'4 Ml Of. 01 ft fit I/''V 1211$% 1+ " 1 I'-o" %'v ns'-o" ?»c| ij 7 0$0 C.W.; 1 1 f^Zoof?. MV ZS-Zl-ii&W llL IS'V l°2- lloao /4t > " It'-o' 34 V V V-0 3 b >m c f jyr V m* ■y F //v //CV >" Uu ..'- t/7(> ,5Uop oj %7 koo .of ty&OO fo/>t. j'o/J'tJ >7 0'-4" O'j" /i'-o- l f 0'-+" 0'-7" /i'-o- zLw ■vffZ n Ooo 7--- /aloo /-/o^-i-orv 0-&y \ r IJ-E ■ / a/-/^ ~4j?nfi i /7o/\'«.rj?t/t'.}"?o'\' Tslo 7?„ Hfi9 l"i itxii ir-o- uu 'fi, f *2'f.F't *7 u n n /S'-o" /5/.L J -oil 7-D3_4./*l u tf-fl.03 £/£2- / ■ 7 ' /-^t-'i-L 1/Li. o(v -on Pkte*. Pmh PUte*. Door - *" *. . idow Hardwire. Cupboard H.rd. Check*. Door Holder*. C PLUMBINC. CAS FITTING, AND SEV. Freight. Canage, Labor Roughmp Fittings Conneclini Rangea. Ga* . Fining*. Fin urea. - s;.. i... VENTILATING— Metal Air Ducta, Air Wnlm, Veniikion. Freight. Canage, Labor Erecting' Same in Place. POWER PLANT— Boiler*. Engine*. Motor*, Csenea-.tor*, Switchboards Foun- d.tmn*. Frei^hi, Cartage, Erection of Same. ELECTRIC WIRINC.-Condnii. and Wiring Sw.tche, Outlet Bore*. Roor ^.e*, Speaking Tube*. Bella. Telephone*. W.ichmen. dock*, Freiglir. Canagn, Labor In.t .lling Same. UCHT1NC FTXTURES.-Ca* or Dectric Lampa. Ceiling Lighl*. Brickel Fi, ELEVATORS AND DUMB WAITERS. -Sidewalk Lilta. Dumb Waiiei*. Signal Derice*. Escalator*. Hydraulic or Electric Freight <., Pi-.rnc-r Hn.r.-. VACUUM atANER-Pipe Filtinm, V.cuum Cleaner. Electrical Snn^ lions freight, Canage. l-abor In.talling. AUTOMATIC SPRINKLER SYSTEMS- Prpe. Fittings Tanks Pump-, City Main Connections Sprinkler Heads Freight. Cartage, Leboi Installing MAIL CHUTE -Mail Chute InataUed m the Buildmf, MISCELLANEOUS— Refrigeralors Laundry Dryers Pneumatic Tubes Motbu- -j\ Devksns Special Equipment. ., I Frank k.wai.kkr Company **PR.\CTICAL" Time and Ccl-kerping Forma and Estimate Sheet, for Contractors EFFICIENCY— MINUS ALL "RED TAPE" 168 North Michigan Avenue : : : Chicago, Illinois Back of Summary of Estimate, Form 115. These highly efficient estimate forms are printed on a high grade, buff colored, ledger paper, as the reflec- tion of this color reduces the strain on the eyes when working on blue prints, and are much more satisfactory than when printed on white paper. 40 PRACTICAL" BUSINESS METHODS FOR CONTRACTORS Form 114 BUILDING GENERAL ESTIMATE SUBJECT. (f-^sfejerfLj ESTIS SHEE ATOR 1ATE NO. os-i -v ESTIM "~*T ?• >.^ Y\ DATE Villi! DESCRIPTION OF WORK NO. PIECES DIMENSIONS EXTENSIONS EXTENSIONS TOTAL ESTIMATED QUANTITY UNIT PRICE M - T - L /l/l/kffclS UNIT PRICE LABOR Co MM Or/ ~&*.'./c*L> C£ At nsmg /^jy y . 3C (!££ llli p'-y LiCc '&-/<**. 'i. » » v &SL. I7--D O'-g" %U A.orfrr .'/,,, o &1 /er? ■>-o* l'-o H'-r If If oS- /-££S Op^////fe-S- C t/HS>fo rfZ?,?/cs<, Ca /# ?*y S3L LL£L D'-g" 133 itlziVz IIP- 00 f oo W->- 1 7--D' 4'-*' b'-r 5- Ul /^oe o * 2SS zss £?& A /o .?/ r±_ 73 a /& /=?**/■ < Mjf_j£k IZlL zib. s$/'de . , c ^ fl n^- ,&i &D ~ffo fr.K IblL ar r Ai& LffLtii 2)»s '/in* Limiov /7ooi J±- Vx ml /6°'-o'< 7\o X 7-"X (0 M-'-o' LtT- 10 Vx 10' /£V' UL /-~/oet~ c7p/ls/s 3iT VLa 10' />V 7 &.f>4 M- m /£L /S'-o- 222 Lo3_ lk ~?&/?-r\ T-,nA/^ 7>/of*s JL r_y-3l Alz Lli: sl?s: cftt/df ■gTo ILi £L /8'-o' L 00 H 2: ff-k&* teW&i im /YtfLL d£tL£J3. ztu&Lf. t "xt," -PrAI. /JP. -T MV AV r fry m U'L £fi£-lt I Id' %?o(s&/7> fioafLs /"xu pr-M.y.A n LU /?: ■4>e\ lUtto* 4m 2&i_te^ fy///S// /Yooa f^oox % tfL ti^fc xM Out,. I0W4) At !fi y/3 2j3 Cjoo. tfl ZZV 3,' >■ M 1M H'H.' f/'-e Ail, $>* Ll %rjs: lia %r- 1£'L% A///.1. /Yo/e/c A fezggj m £a&6L /T'od, r/ As-«j*t*s J21_ t'i" &'-v" 7?°* Frt. tfJcrsA,. a*< r» /is, Ll 0i> & ■to. 10 12 'Poors r-v r- Cbtnbs, S/i£ ,%4 l£ttr\71ui_ZL g ?\S'o 1/1 Uo o ^jfqje £cn //> QLll 2 M<.',«_t> fe^ 3bo J0_ OX> £f- T-i 09 7?cf. MduJcL t/10'- /i V A>,iWi,L ;>./>/ ^iut^L 'Lo'Zlq .03 7^LF)ST£&/JV&- - 3 Get /yor-fc,- On- // "/ \nC u Mo. Ca///j '**- fcdL%£ !jk. />'-$■' &'-(, K Uf ,%Z f 4$- ' I £21 MT /loliM m (ieneral Estimate, Form 114, Illustrating Method of Listing Quantities as they are Taken from the Plans, together with Manner of Making Extensions, Etc. "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 41 BUILDING LOCATION ESTIMATE NO. ARCHITECTS OWNERS DATE CO»IBlSHI BY 'RANK (1 WALKKR 2d Estimate Envelope, Form 132. This Envelope is Used for Holding General Estimate Sheets, Correspondence, Quotations, Etc., Regarding Each Estimate Prepared. The General Estimate sheets are punched and fur- nished in the correct size for filing in our standard loose leaf ledger binder. General Estimate, Form 114-A, Size 9 1 / 4xll 1 / 2 Inches This form is exactly the same as the General Esti- mate sheet described above except that it is one-half, inch shorter, so that it is possible to file them in a standard letter file. They are for use in connection with our special "Estimate Envelopes" and "Estimate Folders." General Estimate, Form 114-B, Size 4V4x6% Inches This form contains exactly the same ruling and head- ings as the large size forms, except that it is made to conform in size to our other pocket size forms. Summary of Estimate, Form 115, Size 9%xl2 Inches One Summary of Estimate sheet is used in making up each estimate. After the quantities have been taken from the plans, extended, and the prices inserted on the General Estimate Sheets, the recapitulation or sum- mary is then made up, stating the total estimated cost of each branch of work. The front of the sheet contains a list of the various items that make up the estimate together with suffi- cient space to insert the total estimated amount for each branch of work, making it a rather difficult propo- sition to omit any item when making up the final esti- mate. The back of the sheet contains a detailed list of every construction operation imaginable in the 46 dif- ferent branches of work. The old, old, story of the "low" or "successful" bid- der forgetting to include the cut stone, carpentry, plas- tering, or even the roof is too well known to require repeating. 42 PRACTICAL" BUSINESS METHODS FOR CONTRACTORS SUMMARY OF ESTIMATE BuiLDiNo^/^afvex/^yj/z? //a t&/^ .nation a>r. /.ots/^ . Aio . equate no . //^qt/ architecto^/ Sk 7//j-l}»/xs .nwN E R^W^^^ez/?v2> /JoTet. Co.. hate Jfarchs Mf~ /9/9 CUBICAL CONTENTS^? 7t7. Z5^<9 LM '- f-~T '. m«T niaiC FOOT ?^'fc?'''V^ ESTIMATOH C.Al. FLOOR AREA SOU ARE FF.ETCV *7^ OOD J^.rT'rneT PF» SQUARE FOOT ff if, ■ It) f) rHEOXEB l/t\. If A COPYRIGHT 1017 BY FRANK ft. WALKFR. IBS N. MICHIGAN AVE.. CHICAGO 1. GENERAL CONDITIONS Overhead Expense, Insurance, Plant and Equipment 1$ 1o ( 2. WRECKING AND EXCAVATING Excavating, Back-filling, Wrecking, Shoring and Underpinning 1 "4 fz Jo 3. PILING OR CAISSONS Wood or Concrete Piles, Caissons, Wood or Steel Sheet Piling 4. FOUNDATIONS Concrete, Stone, Brick or Rubble nj %H fl 5. WATER AND DAMP-PROOFING Water-proof Paints and Plasters, Membranous Water-proofing 1 4 *(? 4 : 7 6. CEMENT FLOORS AND WALKS Finish Floors, Sidewalks, Floor Fill, Roof Saddles, Pavements ,~y "5 >{p *1 7. BRICK MASONRY Press, Glazed, Common or Fire Brick, Flue Lining, Coping M -% /? fiS 8. CUT STONE AND GRANITE Cartage, Cutting, Carving, Lewising, Setting, Clean and Point 7 1> P o o 9. ARCHITECTURAL TERRA COTTA Cartage, Anchors, Mortar, Setting, Clean and Point 1' 10. REINFORCED CONCRETE Floors, Beams, Columns, Stairs, Walls, Floor Tile, Steel 'J' /.-/ 1 41 V 11. TILE FIRE-PROOFING Floor Arches, Column and Beam Covering, Partitions, Furring i V h T 12. ROUGH CARPENTRY Framing, Rough and Finish Floors, Grounds, Furring, etc. £ if ft i+ 13. .FINISH CARPENTRY Frames, Sash, Interior Finish, Cases, Cabinets, Stairs /; rp fL 13 14. LATHING AND PLASTERING Wood and Metal Lathing and Furring, Plain and Ornamental Plastering r 10 i> u 15. FIRE-PROOF DOORS —WINDOWS Hollow Metal Doors and Windows, Kalamein, Art Metal Doors and Trim / )$ DC 7 o o 16. STEEL SASH AND PARTITIONS Solid Steel Frames and Sash, Steel Partitions 17. SHEET METAL WORK Skylights, Cornices, Flashing, Gutters, Downspouts, Roofing / 7- 1 1° 18. ROOFING Prepared, Composition, Asphalt, Tile, Slate, Asbestos IV lo o 19. TILE AND MOSAIC Floors, Base, Wainscoting, Terrazzo / >-■/ 5f ? fn 20. ART MARBLE AND SCAGLIOLA Floors, Treads, Risers, Columns, Bases, Ornamental Work i 21. INTERIOR MARBLE AND SLATE Base, Floors, Wainscoting, Treads, Risers, Toilets, Blackboards ; fp i>2 ■IO 22. GLASS AND GLAZING Window, Plate, Ribbed, Fancy, Art, Prisms, etc. S* oo oo 23. PAINTING AND DECORATING Exterior and Interior, Floors, Paper Hanging, Calcimining ,- 00 no 24. IRON AND STEEL WORK Grillage, Structural Steel, Cast Iron, Stack, Miscellaneous f[ :b 3.L. c o 25. ORNAMENTAL IRON— BRONZE Railings, Elevator Enclosures, Stairs, Tablets, Standards, etc. * lo 26. HARDWARE Rough Hardware, Finish Hardware yf O oo 27. PLUMBING AND GAS FITTING Plumbing, Sewerage, Gas Fitting $\ 70 O D 28. HEATING AND VENTILATING Boilers, Pipe, Radiation. Ventilating Equipment Installed & ' o o 29. POWER PLANT EQUIPMENT Boilers, Engines, Dynamos, Generators, Switchboards, etc. If DO o 30. ELECTRIC WIRING Conduits, Outlet Boxes, Switches, Wiring, Bells, Telephones /,: TO OQ O 31. LIGHT FIXTURES Gas and Electric Lighting Fixtures, Lamps, etc. ^ >S o 32. ELEVATORS— DUMB WAITERS Sidewalk Lifts, Dumb Waiters, Freight and Passenger Elevators n '-0 OO OO 33. VACUUM CLEANING SYSTEM Piping, Motors, Vacuum Cleaning System Installed i '5 Oo 00 34. AUTOMATIC SPRINKLER SYSTEM Piping, Tanks, Pumps, Sprinkler Heads, Installation 35. MAIL CHUTE Mail Chute Installed in Place i 'P oo o o 36. MISCELLANEOUS ITEMS Refrigerators, Dryers, Shades, Ranges, Wall Safes, Carpets — -~ -- TOTAL COST — ,< U\ 17 #> rt PROFIT it +$ o( SURETY BOND $0 oo AMOUNT OF BID i K i Vf u Summary of Estimate, Form 115. This Form Is Used for Making a Recapitulation of the Entire Estimate. Showing the Amount Estimated for Completing Each Branch of Work to be Performed. "PRACTICAL" BUSINESS METHODS FOR CONTRACTORS 43 BUILDING ~Zfcr^/ ~&/?&0OV& /^ b /?*//r0Ay LOCATION /?///)/ /7^ %?Q &. Af/Ctf ESTIMATE NO. iT-Jo ARCHITECTS /7-L&£ : S!.T A?/7A>sS, (/////>. or /*f/crt/(rS?'S Vac. 3 1. 19/7 Estimate Folder, Form 115-A. This Folder is Used for the Same Purpose as Summary of Estimate on the Front the Estimate Envelope, Except that it Also Contains a of Same. Estimate Envelopes, Form 132, Size 10x12 Inches What is better than a large size, heavy weight, ma- nila envelope (with a string and button fastener on the back), to hold all of the General Estimate sheets, pro- posals, quotations, and correspondence relating to every estimate? These envelopes are printed on the face, enabling the contractor to insert the name of the job being esti- mated, the location, the names of the Architect and Owner, the number of the estimate, and the date sub- mitted. By having all estimate sheets and correspondence relating to each job filed in a strong envelope, all chance of mislaying or losing them is eliminated, and they are filed in the best manner possible. This envelope should be used with General Estimate Sheets, Form 114-A, as they may then be filed in a standard size letter file. Estimate Folders, Form 115-A, Size 10x12 Inches This folder is intended to hold all of the General Estimate sheets, proposals, quotations, correspondence, etc., relating to each estimate, and is designed for use by those who prefer the open folder to the closed en- velope. This folder measures 20x12 inches when open, or 10x12 inches when folded and containing the papers. The front of the folder contains the same informa- tion as the Estimate Envelope, and in addition it con- tains a complete Summary of Estimate as illustrated. This folder may be used either with General Estimate sheets, Form 114 or 114-A, and may be filed in a stand- ard size letter file. Standardized" Forms for Contractors I KKHU I IV_,ML_ "PRACTICAL" FORMS WILL PLACE YOUR BUSINESS ON A BUSINESS BASIS The various forms illustrated and described on the previous pages include everything any con- tractor requires to form a complete and concise record of his business, and are for use both on the job and in the office. The entire system is exceedingly SIMPLE, ACCURATE, and EFFICIENT, and may be adapted to any business — from the smallest to the largest. "Practical" Forms Reduce Your Printing and Stationery Bills One-Half! By having these forms made up in large quantities — quantities that would last the average con- tractor from 25 to 50 years — you are enabled to purchase them in any quantity your business de- mands at a saving of 25 to 50 per cent over your former printing bills. BUY YOUR STATIONERY AS YOU REQUIRE IT— DON'T TIE UP LARGE SUMS OF MONEY NEEDLESSLY— USE YOUR MONEY IN YOUR BUSINESS ! "PRACTICAL" STANDARDIZED STATIONERY keeps your business at the TOP-NOTCH OF EFFICIENCY because you know how every job stands at "any stage of the game," — keeps you one jump ahead of your competitor, eliminates all "RED TAPE" — prevents losses and INCREASES PROFITS ! Your Firm Name Printed on All "Practical' ' Forms FREE! When any of the forms furnished by us are ordered in quantities of 500 or more of one kind at a time, WE PRINT YOUR FIRM NAME ON' SAME FREE OF CHARGE, and at the some time give you the advantage of large quantity prices — and remember, by using "Practical" Forms you are en- abled to adopt a system that cost thousands of dollars to perfect and one that has no equal among contractors anywhere. Prices of "Practical" Standardized Forms The following forms are furnished on a high grade ledger paper suitable for loose-leaf use. The different forms are all ruled on two sides and furnished with printed headings as shown. All forms are punched to fit the standard loose-leaf binder, using sheets 9i4 x H% inches in size. Size in Quantity Name of Form Form No. Inches 50 100 500 1,000 Accounts Payable Voucher 127 4i/,xl0% $1.75 $3.00 $10.00 $18.00 Cash Disbursements 123 9%xl2 1.25 2.00 10.00 1S.00 Cash Receipts 122 9%xl2 1.25 2.00 10.00 18.00 Columnar Forms 134 , 91,4x12 1.25 2.00 10.00 18.00 Contract Ledger 119 9%xl2 1.25 2.00 10.00 18.00 General Ledger 121 9%xl2 1.25 2.00 10.00 18.00 General Ledger 121-A 9V4xl2 1.25 2.00 10.00 18.00 Journal Voucher 127-A 4%xl0% 1.75 3.00 10.00 18.00 Labor Cost Record 108- A 9%xl2 1.25 2.00 10.00 18.00 Material Cost Record 109-A 9%xl2 1.25 2.00 10.00 18.00 Recapitulation Sheet 117-A 9%xl2 1.25 2.00 10.00 18.00 Summary of Estimate 115 ■ 9^4x12 1.25 2.00 10.00 18.00 Voucher Index (alphabetical ) 126 9*4x12 1.00 per set. Voucher Record 125 0*4x12 1.25. 2.00 10.00 18.00 Voucher Register 124 9%xl2 1.25 2.00 10.00 18.00 The forms listed on the next page are furnished on a high grade bond or ledger paper, suitable for loose-leaf use. These forms are ruled on only one side and are furnished with printed headings as shown. All forms are punched to fit the standard loose-leaf binder, using sheets 914x11% inches in size. FRANK R. WALKER COMPANY, Publishers 168 North Michigan Avenue CHICAGO ,,r-M-\ a n-~r\ r^ a i \ Standardized" Forms for Contractors Prices of "Practical" Standardized Forms — Continued Size in Name of Form Form No. Inches Blank Envelopes 128-A 4^x10% Blank Folders 133 10x12 Cash Statement 102-A 91/4x12 Daily Construction Report 110 9%xi2 Daily Material Report 111-A 9^x12 Estimate Envelopes 132 10x12 Estimate Folders 115-A 10x12 General Estimate 114 9^4x12 General Estimate 114-A 9%xll% Labor Distribution 305-D 9%xl2 Labor I )istrilmtion 105-W 9%xl2 Purchase Order (in triplicate) 113-B 9^x12 Purchase Order (in triplicate) 113-C 9%xl2 Record Envelopes 128 4y>xl0% Weekly Pay- Roll 104-A 9%xl2 Quantity 50 100 500 1,000 $1.50 $2.50 $ 8.50 $15.00 1.50 2.50 11.00 20.00 1.00 1.50 7.50 12.50 1.00 1.50 7.50 12.50 1.00 1.50 7.50 12.50 4.00 7.50 25.00 3.00 5.00 20.00 1.00 1.50 7.50 12.50 1.00 1.50 7.50 12.50 1.00 1.50 7.50 12.50 1.00 1.50 7.50 12.50 1.00 1.50 7.50 12.50 1.50 2.50 11.00 17.50 1.75 3.00 10.00 18.00 1.00 1.50 7.50 12.50 POCKET SIZE "PRACTICAL" STANDARDIZED FORMS Pocket-size "Practical" Standardized forms are furnished on high grade card index bristol, and are for use where the contractor prefers a card system of records that can he permanently filed in a card index cabinet. They are also furnished on a very good grade of bond or ledger paper, which are for use by con- tractors who prefer to keep all records in book form. The forms are identical, except that they are printed on both cards and paper to meet the require- ments of the individual users. Prices of Pocket Size "Practical" Forms on Cards The following pocket-size "Practical" forms are furnished printed on high grade card index bris- tol. These forms may be carried on the job in a loose-leaf ring book and filed in either a card index cabinet or a loose leaf post binder, as preferred. All card forms are printed on both sides of the card. Name of Form Form No. Cash Statement C102-103 Daily Material Report Clll-112 Foreman's Report C107 General Estimate C114-B Labor Cost Record C108 Labor Distribution C105-100 Material Cost Record C109 Weekly Pay-roll C104 Weekly Time Card C129 Weekly Time Card C129-131 Weekly Time Card C130 Weekly Time Card C130-131 Weekly Time Check Report C118 Size in Quantity Inches 100 500 1,000 4y 4 x6% $0.75 $4.50 $7.50 4y 4 x6% .75 4.50 7.50 4%x6% .75 4.50 7.50 4y 4 x6% .75 4.50 7.50 41/4x6% .75 4.50 7.50 4y 4 x6% .75 4.50 7.50 4y 4 x6% .75 4.50 7.50 4%x6% .75 4.50 7.50 41/4x6% .75 4.50 7.50 4y 4 x6% .75 4.50 7.50 41/4x6% .75 4.50 7.50 41/4x6% .75 4.50 7.50 41/4x6% .75 4.50 7.50 Prices of Pocket Size "Practical" Forms on Paper The following pocket size "Practical" forms listed on the next page are furnished printed on a high grade bond or ledger paper/suitable for the purpose. These forms may be carried on the job in a loose-leaf ring book and filed in a loose-leaf post binder for a permanent record. FRANK R.WALKER COMPANY, Publishers 168 North Michigan Avenue CHICAGO ,rM-\ a I O A Standardized" Forms for Contractors KKM^ I I W-\L_ Prices of Pocket Size "Practical" Forms on Paper Name of Form Form No. Cash Statement P102-103 Daily Material Report Plll-112 Foreman's Report F107 General Estimate P114-B Labor Cost Record P108 Labor 1 >ist rihution P105-106 Material Cost Record P109 Order for Change (in triplicate) P101 Purchase Order (in triplicate) P113-A Weekly Pay-roll P104 Weekly Time Card P129 Weekly Time Card P129-131 Weekly Time Card P1.30 Weekly Time Card P130-131 Weekly Time Check Report PUS Instructions for Ordering Forms AVhen ordering any of the various forms illus- trated and described in this booklet, always state the quantity, name of form, form number, size in inches, together with the price of same, as this will eliminate mistakes when filling orders. Please Note All of the above prices are for forms f. o. b. Chicago. Unless remittance covering postage or express accom- panies order, forms will be sent express, charges collect. On small orders, the express or postage on large size forms will vary from 6 to 16 cents per 100, and on the pocket size forms the postage will vary from 5 to 12 Size in Inches i!ixi;«i 4y 4 x6% 4y 4 x6% 41/4x0% 41/4x6% 41/4x6% ll.XO", 41/4x6% 41/4x6% 41/4x6% 41/4x6% 41/4x6% 4y*x6% 41/4x6% 4'/ 4 x6% Paper - -Continued Quantity 100 500 $0.75 $4.00 .75 4.00 .75 4.00 .75 4.00 .75 4.00 .75 4.00 .75 4.00 1.25 0.50 1.25 6.50 .75 4.00 .75 4.00 .75 4.00 .75 4.00 .75 4.00 .75 4.00 1,000 $6.50 6.50 6.50 6.50 6.50 6.50 6.50 11.00 11.00 6.50 6.50 6.50 6.50 6.50 6.50 cents per 100. All forms will always be sent cheapest way, unless otherwise instructed. If Purchase Orders are wanted numbered, add $2.25 per 1,000 sets, or less in triplicate. REMEMBER, on "all orders of 500 or more forms of ONE KIND, we print your FIRM NAME on same, FREE OF CHARGE. PRINTING FIRM NAME ON FORMS ORDERED IN QUANTITIES OF LESS THAN 500. When any of the forms listed above are wanted in quantities of less than 500 of one kind with the firm name printed on same, add $1.00 to the price of each form that is to be printed. IMPORTANT. On all orders for forms to be printed with firm name, remittance should accompany order, otherwise forms will be sent by C. O. D. express or Par- cel Post. Sectional Post Binders For Use With "Practical" Forms This binder is especially adapted for use with "Practical" Forms for Contractors, and keeps all of your records intact in one book. The "Practical" Toplock post binder has an im- proved mechanism with a double grip lock, operat- ing on both sides of the posts. It is actuated by a neat and clever button device, a slight push of which instantly unlocks the binder. No key is necessary. There are three grades of binding, two with metal hinges and one without. All have the double tubular cases with exposed aluminum ends, nicely rounded and polished. All binders furn- ished with sufficient posts for 4^ inches. GRADE NO. 1. Leather back and corners and fc , -,,~- corduroy sides, beveled boards, metal hinge, ^7-^'~' sheet size, 91,4x12 inches Price ^S?00 GRADE NO. 2. Full 10-oz. khaki Army Duck , sides, leather corners, double boards, metal hinge, 4-.C a sheet size, 9%xl2 inches Price 4=W) GRADE NO. 3. Full 10-oz. khaki Army Duck sides, leather corners, heavy single boards, can- vas hinge, sheet size, 9V4xl2 inches Price 3.25 TRANSFER KINDER FOR "PRACTICAL" FORMS A practical and convenient sectional post binder for filing all records after the jobs have been com- pleted. Furnished with sufficient posts to expand to 4i/> inches. Bound in 8 oz. slate colored doubled and twisted Army Duck over heavy sin- gle boards, with rounded corners, sheet size 91/4x12 inches Price $2.25 SECTIONAL POST BINDER FOR POCKET SIZE "PRACTICAL" FORMS This binder is the same construction as the Trans- fer Binder described above, except that it is made to hold sheets or cards 4%x6% inches in size. Furnished with sufficient posts to expand to 4% inches Price $2.00 FRANK R. WALKER COMPANY, Publishers 168 North Michigan Avenue CHICAGO Standardized" Forms for Contractors 1 KKHU I l^/-\l_ Indexes for "Practical" Post Binders The following indexes are furnished on a high grade ledger paper with Fiberloid tabs, which makes them prac- tically indestructible. Price Per Set INDEX "A". Alphabetical Index (25 to a set)... $2.25 INDEX ""15". Indexes with special lettering for use with "Practical" bookkeeping system, "Vouch- er Index," "Voucher Record," "Voucher Reg- ister," "Cash Receipts," "Cash Disbursements," "General Ledger," "Contract Ledger" (7 to a set) 1.50 INDEX "C". Index with special lettering for use with "Practical" standardized forms, containing "Labor Distribution," "Labor Cost Record," "Ma- terial Cost Record," "Recapitulation Sheets," "Construction Reports," "Material Reports," "Pay-rolls," "Cash Statements," "Purchase Or- ders," "General Estimates" (10 to a set) 2.25 SEPARATE INDEXES. If indexes are not wanted in full sets, each 35 All of the above prices are f. o. b. Chicago. File Your Cost Records in a Metal Card Index Case Metal cases are the most convenient and practical form of filing all kinds of cost keeping records. Because they are compact, more fireproof, and at the same time keep your records in perfect condi- tion. Note the special metal corners on each case, which fit over the case underneath, permit- ting the stacking of cases to any desired height. Start your system with a two drawer case and keep adding as your records grow. Each drawer will hold about 1500 cost keep- ing cards. These cases furnished with either one or two drawers as illustrated and are nicely fin- ished in Olive Green baked enamel. Shipping Weight Measurements Height Depth Siug-le Drawer Case 7*/i in. 17 in. Double Drawer Case 7>4 in. 17 in. Filing Space 15% in. 15 V 2 in. Price Each 25 lbs. $ 9.00 83 lbs. 14.50 If wanted with rub- ber feet to prevent scratching desk, add 75 cents (per set of 4) to the price of the bottom case in the stack. Flat key locks on each drawer, price $1.75 each. Extra auto lock, locking two drawers at one time (on two drawer cabinets), price $0.00 each. All the above prices are f. o. b. Chicago. Try Our Special "Practical' ' Bookkeeping Outfit Here is a complete list of all of the forms neces- sary to install a "Practical" Bookkeeping system — a system that will save its cost the first month you have it. in use. Name of Form Form No. Price 40 Accounts Payable Voucher 127 10 Journal Voucher 127-A $ 1.75 1 Set Voucher Index 126 1.00 50 Voucher Record 125 1.25 50 Voucher Register 124 1.25 50 Cash Disbursements 123 1.25 50 Cash Receipts 122 1.25 50 General Ledger 121-A 1.25 100 General Ledger 121 2.00 50 Contract Ledger 119 1.25 1 Sectional Post Binder Grade 2 4.00 1 Set Alphabetical Indexes "A" 2.25 1 Set Special Indexes "B" 1.50 THE COMPLETE OUTFIT $20.00 If a Grade 1, sectional post binder is desired, add $4.00 to the above price. Send for This Complete Bookkeeping Outfit Today and Reduce Your Bookkeeping Labor Cne-half While on the Job Carry Your Pay Roll and Cost Records in a Loose Leaf Binder HERE is a practical way of carrying your time and cost keeping records on the job. A compact little book that can be carried in the pocket; contains every form required for keeping time and costs on any job. BY HAVING the foreman or time- keeper carry this book in his pocket, it is not necessary for him to leave the job for an instant, as all the in- formation required is contained in this compact little book — and in his pocket when he wants it. This binder holds all the sheets re- quired on any job, as they can be changed as often as desired. Furnished in the proper size to accommodate all of the different time and cost keeping forms, and in Black Levant Grain Ironcloth, each $1 50. FI RNISH EVERY JOB WITH ONE OR MORE OF THESE HANDY LITTLE BINDERS AND SAVE YOUR FOREMAN'S TIME — AND YOUR MONEY FRANK R. WALKER COMPANY, Publishers 168 North Michigan Avenue CHICAGO FIVE GOOD REASONS WHY you Should Use the Third (1919) Edition of THE BUILDING ESTIMATOR'S REFERENCE BOOK Gilding Terence book WALKER THIP D E DITI0 N 1850 Pages, 4y 2 x6]/ 2 Inches, Flexible Leather Binding, Fully Illustrated This is Only a Part of WHAT THIS BOOK CONTAINS and every one of these subjects is treated in the most minute detail, mak- ing the data equally valuable when used in New York, Chicago, San Fran- cisco. Texas or Canada. This enables our users to prepare correct esti- mates on any class of work in any locality. General Conditions, Overhead Kxpense. Superintendence, Surety Bonds, Workmen's OoupensaUon and Liability Insurance, Excavating, Pile I liv- ing, Sheet Piling, Concrete, Brick and Hubble Foundations, Water and ]>a j np-i;roofing. Cement Block Constnu tion, Cement Floors, Sidewalks, Brick, Wood Block and Concrete Pavements, Beinforced Concrete Construc- tion, Columns, Beams and Girders, Floors, Stairs, Roofs, etc.. Common and Press Brick, Mortar, Hollow Tile Floor Arches, Partitions, Furring. Backup Tile. Tile Walls. Gy:>sum Tile Partitions and Hoofs. Book Tile. Cut Stor.e, Cobble Stone. Stou_e Setting, Granite, Architectural Terra Cotta, Sand Blasting. Tuck Pointing, Rough Carpentry. Tiinher Framing;, House Framing, Stud Partitions, Hough and Finish Flooring. Siding. Wood Shingles, Mill Construction. Wood Grounds and Furring. Hardwood and Parquttry Floors, Finish Carpentry and Cabinet Work, Labor and Interior Finish, Windows, Cupboards. Wardrobes. Wood Stairs. Wood ami Metal Lathing anil Furring. Plain and ornamental Plastering, Cement Plaster. Stucco, Caen Stone, Ornamental Cornices, Beams, Miirble Setting. Tile and Mosaic Floors and Walls, Wainscoting. Base, Sheet Metal. Gutters, Down Bpcuta, Skylights, Metal Ceilings, Ventilators, Glass and Glazing, Exterior and Interior Painting. Caleimining, Interior Decorating, Wall Paner, Paper Hanging. Cork Insulation for Cold Storage Buildings and Refrigeration, Structural Iron and Steel, Fabricating. Shop Costs. Field and Erection fusts, and hundreds of other subjects of vital Importance to every Fore- man. Superintendent. Estimator, Contractor, Architect, and Engineer. PRICE!, Including Twelve Monthly Supplements of 15/?e BUILDING ESTIMATOR, $10.00 1 1 i 4 5 BECAUSE it will assist in making your estimates loss proof and your contracts more profitable by describing the proper methods to use when measuring plans and listing quantities. It also gives the proper units by which all classes of work should be estimated, the quantities of material required, as well as the labor hours and costs for performing work in any locality. It is a book that will prove invaluable by checking your estimates and verifying every proposal submitted, as it contains valuable estimating and cost data on all classes of general building and construc- tion work. Actual photographs taken during construction are reproduced illus- trating the methods used and the condi- tions under which the work was per- formed. Our assertions prove themselves by the fact that the book is used by thousands of contractors the country over — con- tractors who have purchased each edition as it came from the press for the reason that it saved many times its cost each year and made their contracts more pro- fitable. In writing for their copy of the 1919 Edition, Owen-Ames-Kimball Co., of Grand Rapids, say, "In fact, we could not keep house without it," and that same opinion is voiced by thousands of others. Every estimator and contractor should possess a copy of this new book NOW because it, is just off the press after hav- ing been revised right up to 1919. It con- tains 1850 pages of up-to-the-minute in- formation for preparing estimates under PRESENT CONDITIONS— not condi- tions that prevailed 10 or 15 years ago. In addition to the book, our users are kept accurately informed by our monthly supple- ments containing current prices and addi- tional estimating data. This keeps the book up-to-date at all times and will save YOU hundreds of dollars when preparing your estimates during the coming year. We Positively Guarantee Its Value! This book is sold with the positive guarantee that it will save your time and money. If you feel that it has not more than saved its cost the first time you use it — return it and we will gladly refund the purchase price. Could Anything Be More Fair? FRANK R. WALKER COMPANY, Publishers "Dependable Cost Data for Contractors" 168 North Michigan Avenue CHICAGO, ILLINOIS THIS BOOK IS DUE ON THE LAST DATE STAMPED BELOW AN INITIAL FINE OF 25 CENTS WILL BE ASSESSED FOR FAILURE TO RETURN THIS BOOK ON THE DATE DUE. THE PENALTY WILL INCREASE TO 50 CENTS ON THE FOURTH DAY AND TO $t.OO ON THE SEVENTH DAY OVERDUE. PRESSBOARD PAMPHLET BINDER Manufactured by SAYLORD BROS. Inc. Syracuse/ N. Y. Stockton, Calif. wm oS'+'il