The average experience of a garage man is that at first the volume of business is small and therefore does not appear to justify the expense of an elaborate set of books, requiring the whole time of a bookkeeper. Under such conditions, the work of bookkeeping is either neglected or deferred, until it is found necessary to keep some kind of records, in order to render bills to customers and collect the ever-needed cash. Often, too, the work of book-keeping is assigned to one of the garage employees, as a sort of sideline, or the manager himself attempts the arduous task, when nothing more serious demands his attention, even though he might have to devote some of his evening hours to the work. It is little wonder then that many garage men hav...