All time other than drillers, toolers and teamster is recorded on the General Time Card (Form No. 12). The same explanation holds good for operation as Drillers Time Card above.
Each teamster records his time on Teamster Time Card (Form No. 13) and enters thereon a description of the work done. Same explanation obtains for operation as Drillers Time Card above. The items are then posted to various accounts on distribution sheet and credited to Teaming Revenue, account No. 72. These charges are based on the prevailing teaming charges of the district.
Record of Pay Roll (Form No. 9) and Record of Time Cards (Form No. 11) are placed opposite each other in a loose-leaf binder.
The time cards are posted each day to Record of Pay Roll for time of employee and Record of Time Cards (Form No. 11) for value of each employee's time. The total amount entered on this sheet for the day must agree with the Distribution of Pay Roll according to accounts affected and should balance at the end of the month. At the end of the month, this total must equal the total amount . as shown on Record of Pay Roll (Form. No. 9) in column headed Amount Earned.
At the end of the month, totals as shown on Distribution of Pay Roll according to accounts affected and totals shown on Record of Pay Roll for amount earned, as well as details regarding deduc tions are entered on Pay-Roll Report (Form No. 26) which is sent to the main office.
Upon receipt of copy of Pay-Roll Record (Form No. 9) at main office the Voucher Check is drawn for net amount of pay roll and charged to accrued pay-roll account No. 43. Pay checks (Form No. 14) are then drawn for amount due each employee as shown on the Pay-Roll Record on which the number of pay check is noted. Pay checks •are then sent to the field for distribution to employees.
When an employee is discharged the foreman or superintendent makes out a Discharge Card (Form No. 15) showing employee's name number, time discharged, hours worked and day discharged. The employee takes the discharge card to the timekeeper, who records thereon detailed information regarding time, deduction and balance due. The discharge card is signed by the employee and payment made from Revolving Fund at Oil Fields, account No. 2. The cards
are then filed alphabetically by employee's name.
Purchasing and Stores System. The main divisions of this sys tem are as follows : (a) Requisitions (b) Purchasing (c) Receiving (d) Storing (e) Issuing (f) Transfers All purchases, whether for oil-well material and supplies or com missary, are purchased by the purchasing agent who is at the main office. The only exception to the above is in case of a rush order, then the purchase order is sent direct from the field office.
Requisitions (Form No. 16) are made out in duplicate at the field for all purchases. The original is sent to the purchasing agent and a duplicate is retained for field record. Purchase Order (Form No. 17) is made out in triplicate. Original is sent to the individual or company from whom the purchase is made, duplicate is retained as a main-office record and the triplicate is mailed to the field for field record.
All invoices are received at the field in duplicate, and after goods have been received and invoices checked for quantity, prices, etc., the originals are forwarded to the purchasing agent. Duplicates are re tained at the field and filed for reference. A properly arranged store room is essential, and it should be laid out to insure a place for every thing and everything in its place.
All stores, whether taken from oil-well materials and supplies or from commissary, are issued on a requisition (Form No. 18), and it must be shown on these requisitions whether materials given out are old or new. Stores transferred between wells or accounts, or coming from the field to the store-room are handled on Transfer Slips (Form No. 19). A Stock Ledger (Form No. 20) is kept for oil-well materials and supplies and also commissary. In the commissary only the por tion designated as 'New Material' is used. Invoices as received at the field are checked for prices, quantities, extension, etc., and the dis tribution to the account affected is also shown thereon.
When all invoices have been properly checked they are posted to the Stock Ledger (Form No. 20), being entered as a charge to the article affected under the caption of New Material. Charges to Old Material are entered from the Transfer Slips (Form No. 19).