Surface Machinery and Methods for Oil-Well Pumping Page: 126
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126 SURFACE MACHINERY AND METHODS FOR OIL-WELL PUMPING.
Smith further says, under the heading "Warehouse Forms" on
page 63 of the bulletin:
The "warehouse" account is sometimes used to record the movement of
only such supplies as are actually taken at the warehouse and delivered from
it. The bills of purchase for property supplies are distributed in the voucher
record to other accounts as well as to "warehouse." The warehouse report is
then not a complete record of supplies used during the period. An advantage
of this system is that the warehouse is charged only with the materials that
will be given out by it.
Again, the warehouse account often is used as a clearing account for all
bills of purchase for property use. All bills approved by the superintendent of
the property are charged to warehouse and all charges for material for facili-
ties are credits to warehouse. When a bill includes items directly chargeable
to a facility, the field clerk, at the time he approves the bill, issues a charge
against that facility. A brief description of the bill and its reference is written
on the charge, so that all of the details do not have to be entered in the bill.
Advantages of using the warehouse account as a clearing account are as follows :
a, One file contains all the monthly material charges against a facility; b,
both the field and the main office have a copy of the detail; c, the bookkeeping
in the main office is greatly simplified, not only in the voucher record, but also
in the detailed cost records.
The method used by the Empire Gas & Fuel Co. for keeping rec-
ords of oil-field activities has been described by Severson 26 as follows:
To eliminate misunderstanding in orders issued, and also to obtain the
desired information as to construction and operating activities, records are
necessary, but such records should be of such character as will give exactly
what is desired and still not overburden the office force. Records applying to
construction work should be of such nature as to give enough data to check
up men doing the work and give such cost information as will show when you
are working within your estimates, and also give you such information as will
give you an opportunity to estimate closely on future work.
With the Empire company, a general order is issued, upon a request. This
order may have to be executed by every individual of a department. Therefore,
in order to eliminate misunderstanding, that the various foremen may be able
to check the various kinds of work included in the order, suborders are issued.
The suborder should give to the man who is to perform the work the exact na-
ture of the work and approximate cost, and show him what accounts or orders
to which the work should be charged, also if the apparatus used on the work
is such that will require maintenance and attendance.
Space should be left on the suborders to give the factory and company num-
bers and all necessary remarks regarding the apparatus. When such suborders
are issued, they contain the name to whom they are issued, the approximate
time the work should be started, and the approximate time that the work is
expected to be finished. A copy of this suborder should be kept in the office,
and a copy given to the storeroom keeper. The storeroom keeper, upon receipt
of this copy, wculd know that he is authorized to deliver material.
In order to carry out the full details of the order, the storeroom keeper
should keep an accurate check of the material delivered and the man who
receives the original order should show the time and material used. When
the order is completed the job is done, and the foreman's report should agree
n Severson, S. B., Manner of keeping records: Petroleum, vol. 7, July, 1919, p. 27.
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George, H. C. Surface Machinery and Methods for Oil-Well Pumping, report, 1925; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc12407/m1/161/: accessed July 20, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.