The expendable items which are necessary for and consumed in the daily operations, but do not enter into finished products are Called office stationeries and supplies. The letter pad, carbons, papers, pen, pencil eraser, sealing-wax and envelopes are the best examples of stationeries. The amount of stationery used in modern office is increasing day by day and as such the importance of stationery is increasing.

Procedure of Using Stationeries

Proper use of stationery is an important part of stationery control because carelessness in handling of stationery will cause a great deal of loss to the organization. Employees may take some stationeries like pen, pencil, erasures and white papers. If this practice of taking stationery is not controlled it will create heavy loss to the firm. So the following procedure of consumption of stationeries is followed in a large business house :

(a) Departmental heads should be instructed to sign on store requisition form after proper scrutinisation of existing stationeries. Besides responsibility for efficient and proper use of stationery should be fixed on the departmental heads who sign store requisition.

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(b) The account of stationery consumption should be maintained department-wise and the departmental heads consuming excess stationeries should be asked to explain the cause of excess consumption.

(c) The items like pins, clips, staples and rubber bands should be issued in small packets to avoid taking for private consumption.

(d) The use of fountain pens facility should be allowed. The use of mechanical pencils are economical than ordinary pencils. The use of handle pen with inkpot gives an odd looking of the office.

(e) Fresh typewriter ribbons are to be issued on the production of used up ribbons. In large office the work of changing typewriter ribbon is vested in the hands of a mechanic who attends a number of machine.

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(f) Different types of carbon papers are available and as such the use of carbon paper should be chosen keeping in view of their use. For example, extra hard carbon paper are used on heavy bond paper. Hard carbon paper in used for medium weight paper. Medium carbon paper is used for thin paper and intense carbon papers are used for tissue paper. Depending on the nature of work the carbon papers are to be selected.

(g) A sizeable amount is spent on ink, glue, paste and mucilage but it seems that a negligible amount is spent on these items. These materials are dried up due to exposure. So the issue of these materials will be done in small jars and refilling of jars will be made after its consumption. Though the use of such materials will be on less quantity, its purchase will be made in large quantity.

(h) The office employees are to be supplied with old forms or incoming letters for doing rough calculation or rough work. Sufficient care should be taken to see that white* papers and letter heads are not used for doing rough work.