Accounting Systems; A Description of Systems Appropriate to Different Kinds of Business

Accounting Systems; A Description of Systems Appropriate to Different Kinds of Business

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1911 edition. Excerpt: ...second, those arising from its distribution and the collection of income from the consumers. Corresponding problems are met with by every public utility company, consequently their accounting methods are almost identical with those of a gas company.1 155. Principal books.--The principal books used by a gas company are: (1) The cash book; (2) the general ledger; (3) the purchase book or invoice register; and (4) the consumer's ledger, which is a combination of the sales book and accounts receivable ledger. 156. General ledger.--For the present we will pass over the cash book and take up the general ledger. In this book are carried a great variety of accounts which include those dealing with the expense of operation as well as the stereotyped financial accounts found in all corporations. We need only give detailed attention to the former class of accounts. The expense accounts which are carried in the general ledger must follow closely the processes of manufacturing, for their purpose is to reflect accurately the cost of manufacturing i As an aid to the study of gas accounting it is worth while to know something about the process of gas manufacture. A concise account of this process is given in the "New International Encyclopedia." The reader will probably find a satisfactory account in any good encyclopedia. the gas and of distributing it from the gas-holder through the meter to the consumer. 157. Classification of the accounts.--A committee of the American Gas Light Association has formulated the following classification of operating accounts, which are self-explanatory with the information already given: A. 1. MANUFACTURING GAS 1. Boiler Fuel Coal Gas. #. Enricher Coal Gas. 8. Expense Works Coal Gas. 4....show more

Product details

  • Paperback | 86 pages
  • 189 x 246 x 5mm | 168g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236615891
  • 9781236615893