the ledger systemin this system the record is


The Ledger System:

In this system, the record is kept in the form of a bound register wherein each page is allotted to a  periodical. On top of the page usually, details like the name of the periodical, its periodicity, the name of  the publisher/sponsor, the name of the supplier, the amount and period of subscription paid, etc., are written. Columns will be provided for year and months, volume and number, date of receipt and remarks. Entries will be made in these columns as  and when current issues are received. A sample page of this register is given at the end of Section M. The chief advantage of this system is that each  page will  explain the receipt of the various issues of  a periodical. This method may be found satisfactory for a small library subscribing to a few periodicals only. The chief disadvantages of the system are that each page has to be examined in order to take note of the non-receipt or overdue issues at a point of time.  

The Card System:

The Card System can overcome many of the disadvantages of the Ledger System. In this system, cards of a uniform size, either 5" X 3" or 6" X 4", can be used where each card can hold the data relating to a particular periodical. The card can contain all the details normally found  in the Ledger System. If separate cards can be used for the different volumes of a periodical the card can contain additional information like the reminders sent, claims made, etc. A specimen of this card will be found at the end of section.  

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Management Theories: the ledger systemin this system the record is
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