Cards are made in three standard sizes, the approximatemeasurements being 3 in. x 5, 4 in. x 6, and 5 in. x 8.The smallest size is sufficient for the file index, and thelargest is almost invariably used for the Ledger Cards.Whether for other purposes the middle or largest sizeis most suitable, must depend entirely on the specialruling, and the amount of information it is to contain.

As regards appliances the makers cater for the manwhose ledger accounts can be housed in a single drawer,as well as for the business whose accounts are numberedby the hundreds of thousands. Generally, ledger cardsare made 8 inches wide by 5 inches high, but to meetthe demand for a card giving more room for entries,cards are often printed eight inches high and five incheswide. These necessitate a different shaped drawer,and when used in large quantities a considerable economyin space is effected by building them into a book-keeper'sdesk, provided with a sliding top.

The argument most frequently put forward is that thebound book affords greater security against falsification.

Could National mechanized accounting save as much for you? Almost certainly! For businesses of every size and type, employing from 50 people, up, report that upon mechanizing their accounting with National Accounting Machines, they effected savingsTHE NATIONAL CASH REGISTER DETROIT PUBLIC LIBRARYup to 30%. Savings which often pay for the whole National installation in the first year—and then run on, year after year. Ask your local National representative to check your present set-up, and report specifically the savings you can expect.

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