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102
6 JULY, 1892.
12. We would suggest for the future the "Vestry Dust
Ledger" be called "Day Book," and that a separate book
be kept and marked "Sold Ledger," in which all materials
disposed of, and amounts chargeable by the Vestry be
entered against the person who has to pay for them, in
monthly totals from the Day Book, and the Cash, when
paid, will be posted into this Book from the Cash Book, the
balance due at any period will always be shown. We
will arrange the Book-keeping of the Clerk's Department
to work in with this.
13. In some cases where small sales are made for Cash, it
is scarcely worth while to open a separate account to each
individual in the Ledger, but there should be an account
headed "Cash Sales" in which such transactions ought to
appear.
We are, Sir,
Yours obediently,
(Signed) WILDE & VENABLES.
69, Moorgate Street.
20th April, 1892.
That your Committee find from their examination and the
schedule referred to in Messrs. Wilde & Venables' report, the
sum of £644 9s. 8d. standing in the Ledger to the credit of
the Vestry, of which £50 8s. 6d. is for hire of steam roller.
That, in the opinion of your Committee, it would be advisable
that the Accountants supply to the No. 1 Committee
every three months an abstract of Accounts, shewing all
monies due to the Vestry, and also that a Day-Book in lieu
of the present Account Book called Dust Ledger, be kept in
the Surveyor's Department, and your Committee beg to so
recommend.
That your Committee found the Ledger was not closeposted,
yet was in course of completion for the purposes of
the Annual Report and Audit, in every other respect the
Accounts were accurate, although some Accounts would
appear to have been overlooked.
Your Committee are also of opinion, and beg to so recommend,
that in cases where contra accounts occur, the debtor
to the Vestry should be called upon to hand over his cheque
in settlement of his contra account at the same time as the
Vestry's cheque is given in settlement of its liability. That
in those cases where the debtor has no account against the
Vestry, your Committee beg to recommend that those
accounts should not be allowed to remain unpaid for so long
a period as in some cases they have been allowed so to do,