Excerpt from Factory Accounting
That branch of accountancy practice which we may call "factory accounting," has assumed great importance during the last few years of rapid industrial evolution. Methods are constantly changing - technique is constantly improving. The large and complex industrial units require not only accurate accounting, but also economical accounting. It is with this thought in mind that the following pages have been written.
Factory accounting is a broader classification than cost accounting, although it comprehends cost accounting, of course. Any discussion of factory accounting will cover headings that the narrower, and more technical, subject of cost accounting must omit.
In writing this volume, the author has constantly borne in mind the complexity of this subject for the student and has endeavored to clarify the presentation by the liberal use of charts, graphs, and forms. In many cases forms have been filled in with illustrative figures, which are carried throughout the book, thus enabling the reader to observe the relationship existing between the several forms. It is hoped that this articulation will simplify the subject for the student.
The work has not been written solely for the beginner, however. Its principal claim for a place among the many splendid texts already published is its presentation of working methods and efficient technique.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. Это и многое другое вы найдете в книге Factory Accounting (Classic Reprint) (Frank Erastus Webner)