Excerpt from Financial and Business Statements, Vol. 22
Thus the question as to whether interest on capital is a proper charge to cost of production is treated in the affirmative in "Cost Finding," while the negative side is treated in this volume.
As the corporate form of management, tho not universal, is far ahead of partnerships and individual proprietorships in popularity, financial budgets are becoming an important feature of modern business. For that matter, even in the case of sole proprietorships it is preferable to have the fiscal financial plans fully developed and properly arranged in budget form than to grope in darkness. So far as the author knows, this is the first attempt to put before American readers information on the preparation of private financial budgets. To help the reader contrast the private business budget with municipal budgets, the writer has added information on the latter.
The author, Mr. Leo Greendlinger, at present Secretary and Treasurer of the Alexander Hamilton Institute and formerly Assistant Professor of Accounting at the New York University School of Commerce Accounts and Finance desires to thank Mr. J. T. Madden, C.P.A., (N. Y.), Professor of Accounting at New York University, and Mr. Frederick C. Russell, of the Alexander Hamilton Institute, for their valuable aid in the preparation of this volume.
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