Handbook for Royal Naval dental surgery attendants.

  • Great Britain. Admiralty.
Date:
1949
Catalogue details

Licence: Public Domain Mark

Credit: Handbook for Royal Naval dental surgery attendants. Source: Wellcome Collection.

    79/164 (page 65)
    Dental Store Accounts, Forms M.230A, B, C and D The four separate books used in this system are designed for accounting stores as follows :— Form M.230A. Dental Surgery Equipment, *Form M.230B. Dental Laboratory Equipment, Tools, and Consum- able Stores, Form M.230C. Dental Instruments, Form M.230D. Dental Consumable Stores, Medicaments and Drugs. Full instructions are printed on the inside covers of each book, and if these are followed carefully, there should be no difficulty in rendering a correct account. Each page is divided into vertical columns, which are headed with the names of the items to be accounted for, and into horizontal columns, which refer throughout the account to items received and issued, from and to, any one source (2.e. each line refers to a particular receipt or issue voucher). In addition to these divisions, each page is divided into an upper and lower section. Receipts.—In the upper section are entered all receipts, starting on the first horizontal line with the remains from the previous account, or if the account is opened for the first time with the initial issue of stores. On the lines under- neath are entered stores subsequently received, a separate line being used throughout the account for stores for which a separate voucher has been received from an issuing authority. The particulars regarding each voucher— the authority from whom it has been received, the date, and the number allotted to it—must be recorded on the first page of the account, on the horizontal line to which the voucher refers throughout the account. Issues.—In the lower section are entered all issues of stores, including the “Remains to next account.’ On the first horizontal line in this section are entered items “‘ Expended in rendering treatment,’ following on subsequent lines with items ‘‘ Lost or broken by accident,” ‘‘ Lost or broken by negligence,”’ “Condemned by Report of Survey,” “‘ Returned to Store,’’ “‘ Unserviceable returns to Store,” and ending with “‘ Remains to next Account.”’ The particulars regarding each horizontal line must be given in the front of the Account. Thus, the date of the Report of survey, the particulars of each issue voucher, etc., must be entered at the beginning of each particular line. Balancing the Account.—When the account is closed it must balance. The addition of all entries in the upper or receipt section of the account will give the total receipts (known as total debits), while the addition of all entries in the lower or issue section, including the ‘‘ Remains to next account,’ will give the total issues (known as the total credits). These two additions must correspond. When the account is closed and a new one opened, the quantities shown as “ Remains to next account ”’ must be transferred to line 1 of the new account. Unserviceable Stores——At the back of each book (where appropriate) is a separate section to account for unserviceable stores condemned by survey (see page 67). The reason for this procedure is that condemned articles must * Form S.145 may be utilized in lieu of Form M.230RB if the latter is out of print.