Bulletin HASKINS & SELLS 47
Punching —Sorting—Tabulating Machines
T H E R E is no problem in connection with
the use of office appliances that will so
test the ingenuity of an accountant as the
problem of arranging work to be applied to
this type of machine.
The fundamental principle on which the
method is based is classifying by numbers.
For illustration, main classes are numbered
ranging from 00-09 to 90-99. Classes requiring
them are sub-divided into ten divisions
each, viz., 001 to 009, and each of
the divisions into sections, viz., 0001 to