Automatic Age

Issue: 1942 April

BOOKKEEPING FOR THE OPERATOR
A SIMPLE SYSTEM FOR THE VENDING
MACHINE O PERATO R W H O W ANTS
TO KN O W W HAT HIS OPERATION
PRODUCES
By
R. H . ADAIR
If you operate merchandise
vending machines or any type
of coin operated equipment, you
should keep a record on your
business not only for your own
information but also for your
own protection.
To show what is meant by
“Protection” let us cite the case
of an Illinois operator. This
party became so irate about his
city placing a tax on vending
machines that he took his com­
plaint to court. Even though
this operator was a forceful
talker and put up a splendid
fight for his rights, he lost the
case. Why? Simply because
when the judge asked for tangi­
ble evidence in the form of
books or records the operator
could not produce any. In other
words, he could not concretely
prove to the satisfaction of the
court some of his own state-
ments as to the real earning
power of his vending machines.
This, of course, is an isolated
case. It may happen that your
town or city may never consider
passing any sort of tax on vend­
ing equipment. However, using
the above operator as an exam­
ple, just what sort of a chance
would YOU stand if your vend­
ing equipment was taxed to­
morrow? If you are keeping a
record of your operation, this
worry need never cross your
mind as you have black and
white evidence to back up any
and all your statements.
If, by chance, you are not now
keeping a record of your oper­
ations, why not consider the fol­
lowing simple system outlined
below?
The average operator of lc or
5c vending machines has usually
from 100 and upward of varied
ATLANTA SAYS. "HATS OFF" TO VICTORY
Assembled at the showrooms of the Hankin Distributing C o ., W urlitzer distributors of
Atlanta, the following'music merchants got their first look at the W urlitzer Victory Model 950—
W alter W eibel, Morris Hankin, A rt Weinberg, Ed. Heath, Ray Payne, Je rry Merlin and L. D.
Smith. Somebody said, "W ow! I'll take my hat off to that phonograph!" Instantly every man
doffed his topper in tribute.
4
© International Arcade Museum
AUTOMATIC AGE
machines on location. Some
operators, of course, have less.
No matter how many machines
you have, the system explained
will be easy to keep and can be
changed or enlarged as you ex­
pand.
Location C ard fo r Each Machine
The location card illustrated
here has been drawn up showing
how it works with lc and 5c
vending machines. As long as
you use the system outlined in
its basic form you can use the
cards along with amusement ma­
chines, scales, or most any other
type of coin operated equipment.
There is no money for the oper­
ator spending a great deal of
time in keeping up books. That
is why the system outlined has
been devised in the most simple
form. It takes a minimum of
time and yet tells all the impor­
tant facts you need to know
about your machines.
To start out your bookkeeping
system you require a supply of
4” x 6" ruled file cards. The illus­
tration shows a typical location
and the information that should
be recorded. You will notice
that key numbers are given,
space where time of servicing
can be shown, location of the
machine, the person who gave
permission or knows about the
machine, the rate of commis­
sion, etc. It is well to have all
this data on the card in case you
have to have another person
service your vendors. Then too,
it is a valuable record in case
keys are lost or machines stolen.
When you have a card with
such information made for each
of your locations, it is well to
place them in a small file box.
If you do not have enough loca­
tions to do this— simply punch
holes in the cards and place
them in a loose leaf notebook.
The main thing is to keep the
cards all together so you can re­
fer to them easily.
If you wish to carry this sys­
tem further you can place col­
ored flags or tags on the top of
April, 1942
http://www.arcade-museum.com/
Two G o o d D EFEN SE M o v e s
DEFEND
A M
<£0
E R IC A
B uy
d e f e n s e
bonds
„d STAMPS
REMEMBER-
There's a
W rite to r
C atalog o f
C om plete
C H IC A G O
LINE
CHICAGO
LOCK
The "Singing Picture" Model 550 (Rhap­
sody) proves enchanting to one of the most
outstanding models in the country who
listens with rapture to her favorite song as
it radiates from the Singing Picture.
the cards covering locations to
be serviced daily, semi-weekly,
or those requiring special atten­
tion or service. This idea has
merit as you can quickly make
up your route list each day with­
out going through all the cards.
It is largely a matter of choice
as to whether or not you have
the location sign or receipt when
their commission is paid— as in­
dicated on the sample card.
Sometimes you have to do this
in locations where employees re­
ceive the money and the location
owner wishes a record kept of
all such receipts. If nothing
else, it serves to protect you in
proving how much commission
you paid and who received it.
Recap or O perating Sheet
Use these cards faithfully
when you service your machines
and you will have all the data re­
quired for your recap sheet de­
scribed further in this article.
Be sure to make notations on the
card for slugs, breakage, or
tor Every Need
f o r ne w equipment
or replacements . . .
A c e L o c k s , Single
Bitted Locks, Double
B i t t e d Locks, Pad­
locks, too..........................
A l s o manufacturers
of C ylin d er Key O p ­
erated Switch locks
fo r a i r p l a n e s and
burglar alarm s. . . .
A l l in s u r e — " U T ­
M O ST S e c u r it y -
M IN IM UM C o s t."
T.M .
R EG .
U.S.
PAT.
O F F.
CHICAGO LOCK CO.
2 0 2 4 N. R A C I N E A V E .
D ept. 74. C H IC A G O . IL L .
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'-mage to any of your vending
machines. Such items are de­
ductible as operating expenses
and help you to have a clear pic­
ture of your real earnings.
As long as you keep your lo­
cation cards up to date, you can
post the data to your recap
sheet once a week or even once
a month if you wish. It is not
necessary to post daily on the
recap sheet as it serves simply
to summarize your receipts and
April, 1942
© International Arcade Museum
AUTOMATIC AGE
expenses for a certain operating
period.
You can make up your own
recap sheets on 8
x 11" bond
paper. You can purchase this
already punched out to fit in a
loose-leaf cover.
The recap
serves to break-down all your
expenses and receipts so you can
see at a glance just where your
money is coming from or going
to.
In order to have any book-
5
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