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The New Zealand Railways Magazine, Volume 6, Issue 7 (February 1, 1932.)

Accounting and Training

Accounting and Training.

Being the actual custodian of or responsible for the custody of thousands of different articles, many of which are of a highly technical or special nature and of considerable item value, it naturally follows that suitable provision is necessary for housing, handling and accounting. The accounting system of the branch is based upon the best commercial methods modified to suit the particular needs of its own organization and to dovetail into the accounting systems of all other branches of the Department and also to meet the requirements of the Chief Railway Accountant, the Treasury and the Comptroller and Auditor-General. It is impossible within the limits of the space available to explain the accounting system in any detail or to convey more than a general impression of the work of the Stores branch. It may be said, however, in short terms, that stocks are controlled by two principal methods, viz.:—“Stock book and ledger card,” and “Bin card,” both of which are extensively used by railways in other countries, including England, America and Australia. At the close of each financial year. Trading, Profit and Loss Accounts, and Balance Sheets, are prepared for all store districts. The general practice of the branch is that no one officer of the Department can commit it to any expenditure or to the purchase of any stores. It requires the knowledge and concurrence of at least three responsible officers before any order for stores can be given. The position is further safeguarded by the regulations of the Stores branch which are officially approved by the Railways Management and agreed to by the Treasury and Audit Departments. The necessary checks are applied by the Stores Audit Inspectors and other officers whose special duties require them to make a careful examination into the transactions of the branch and to report thereon. Tenders for supplies are called under the authority of the General Manager or the Railway Board and are page 21 submitted for examination and direction before acceptance.

The proper training of stores staffs is a matter which receives considerable attention in the Stores branch. It is essential that all responsible officers of the branch should have a sufficient training in stores methods (both physical and accounting) and possess a sound knowledge of materials and their uses, sources of supply, market values, means of transport and a general knowledge of trade customs and commercial procedures and practices, not only within New Zealand, but in overseas countries as well. Every reasonable effort is made to increase the personal efficiency of each member of the stores staff, enlarge his knowledge and outlook and inculcate a proper sense of responsibility and initiative and the desire to give real service to the Department by which he is employed. It is realized that the measure of reliability of any service or industry is the average reliability of its personnel.

Between Canterbury and Westland. Notable features of the world-famed Otira Gorge, South Island, New Zealand. The walk over the Gorge may be accomplished in about three hours and is popular with railway excursionists to Arthur's Pass.

Between Canterbury and Westland.
Notable features of the world-famed Otira Gorge, South Island, New Zealand. The walk over the Gorge may be accomplished in about three hours and is popular with railway excursionists to Arthur's Pass.

It is the aim of the Stores branch to bring into its own system law and order, cleanliness, simplicity of method and general efficiency.

Many treatises and papers have been written and published the world over concerning railways stores systems and functions. This present article is merely a general statement without any attempt at detailed explanation or analysis.

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