Document Type

News Article

Publication Date

1908

Abstract

This bulletin, entitled "Accounting Bulletin No. 1," contains the final answers to a series of questions submitted to the Division of Statistics and Accounts since the promulgation of the accounting orders under date of June 3, 1907. The cases selected are those which are regarded as important for the reason that they make clear the meaning or application of the text descriptive of the primary accounts covered by the Classification of Operating Expenses, the Classification of Operating Revenues, and the Classification of Expenditures for Road and Equipment. For convenient reference, the case numbers of Accounting Series Circulars Nos. 12 and 12a are preserved in this bulletin, and wherever, for any reason, a Case is omitted, a statement explanatory of the omission is inserted. As a matter of information it may be proper to state that most of the answers to questions recorded in this bulletin have received the approval of the Association of American Railway Accounting Officers, minor changes having been made only where a modification of the language seemed desirable. This bulletin, taken in connection with Accounting Series Circular No. 12b, will comprise a complete file of important cases answered by this office previously to May 1, 1908.

Relational Format

newsletter

Series Title

Accounting bulletin, no. 1

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