departments receiving the stock, the balances should be correct.
In order that sample sheets may be shown to customers, and to avoid frequent requisitions for single sheets of paper, a few sheets of all stock papers should be issued for a sample portfolio, and these folded to a convenient size, each sheet marked with stock number or description to prevent confusion. Reference to stock lists will furnish price, quantity in stock, and other necessary particulars.
A separate account should be kept of off-cuts, which accumulate rapidly. Some can be cut to useful sizes, and it is frequently more economical to trim them at once to the nearest regular size, to parcel them in reams, and to mark the contents on the wrapper. A corresponding entry should be made in the oddment book and issues duly noted. All jobs worked on off-cuts should be charged as though the ordinary stock for such jobs had been used, and the charge sheet and invoice should show that oddments have been issued, or it may be difficult to explain change of paper or price when repeat orders are executed.
