What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
Fundamentals of a Cost System for Manufacturers, July 1, 1916
United States Federal Trade Commission
No preview available - 2016
00 Profit account is charged account is credited Accounts Payable 29 Accounts Receivable 28 actual costs amount Assets Bad Debts 26 basis cents chargeable Continuous Production System controlling accounts cost clerk Cost of Sales Current Assets Current Liabilities departmental accounts departmental expense accounts Depreciation Reserve direct material Discount on Purchases Discount on Sales element of cost estimated Factory Expense factory operations Federal Trade Commission Finished Goods account give include interest indirect labor JANUARY 31 job cost sheet Job Cost System job number journal entry Liabilities lines of manufacture located as belonging machine hour ment method of handling Miscellaneous Expense 29 Miscellaneous Supplies 29 necessary overhead expense particular job plant profit and loss Rent requisition Reserve for Bad Reserve for Overhead Sales 16 Sales 25 Sales Allowances 18 Selling Expense selling prices Shipping 21 statement of factory statistical stock room TRIAL BALANCE true costs Unissued Stock Yearly Hours