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Bulletin HASKINS & SELLS 3 Division of Mechanical Devices IF the mechanical devices for making office records were taken off the market it would be a serious calamity. To obtain present-day records using pen-and- ink. methods would be about as practicable as manufacturing without steam, electricity, and machinery. There are many office devices being successfully used. They never tire. They work with as much speed and accuracy at 6 P.M. as at 8 A. M. With their aid the operator does more work. They provide legibility and convenience for those using the records. Through the skill of the sys-tematizer more work is daily being applied to them. No modern method can be installed without their use. They have established their worth. They are indispensable. Our clients, financiers, manufacturers, and office managers have proved their confidence in them. Their uses are of vital interest to the public accountant. We need this knowledge in our work. Mr. Track is obtaining it, as is indicated by the following discussion. Taking office appliances generally, there are three elements to consider, viz., the operator, the machine, and the work applied. In order to gauge the value of the device in these respects each device examined is being submitted to the following tests: THE OPERATOR: Must she be skillful? Must she be especially trained? Must she have a knowledge of bookkeeping? What salary does she command? Can she be easily replaced? Is the office force so small that only she operates the machine? THE MACHINE: 1. Is it easy or tiresome to operate? 2. Is it portable? 3. Is it flexible enough to do a variety of work? 4. Is the active mechanism exposed or incased? 5. Is it easily put out of order? 6. What mechanical "fool proof" arrangements has it; or are none required? 7. How are errors corrected? 8. How many operations are required on the average item or calculations? 9. Can mechanical adjustments or repairs be made by mechanics other than those in the dealers' service? 10. How near is the service station? 11. Are supplies controlled or sold in the open market? 12. Is the machine as fast as the operator, or are there waits in operations? 13. Do special features or attachments retard or increase the speed of the machine, and how much? 14. What is the life of the machine, the salvage, and the cost per year? 15. To what extent does the manufacturer guarantee the machine? 16. Does the machine indicate results by individual operations, or are the intervening figures suspended until the final result is shown? 17. Is it a single keyboard machine? 18. Does it typewrite? 19. Does it add? 20. Does it subtract direct, or by use of complements? 21. Does it divide as by table or by use of reciprocals or complements? 22. Does it multiply as by table or by successive additions? 23. Does the machine print the totals, or are they copied and typed by the operator? The questions were not written in the sequence of importance, but were numbered
Object Description
Title |
Division of mechanical devices |
Author |
Anonymous |
Subject |
Office equipment and supplies |
Office/Department |
Haskins & Sells. Division of Mechanical Devices |
Citation | Haskins & Sells Bulletin, Vol. 01, no. 02 (1918 April 15), p. 03-08 |
Date-Issued | 1918 |
Source | Originally published by: Haskins & Sells |
Type | Text |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Libraries. Accounting Collection |
Date-Digitally Created | 2009 |
Identifier | HS Bulletin 1-2-p3 |