Document Type
Article
Publication Date
1922
Abstract
The classification of ledger accounts appearing on the following pages is not intended to fit the accounts of any one particular firm, or, in fact, of any one industry. It is at best only a broad treatment of representative accounts used in manufacturing industries. Likewise, the definitions are not intended to apply specifically to accounts found in any one ledger, but are intended to point out the particular group in which any account would fall. In using this classification, it should be remembered that the individual accounts will have to be set up according to the needs of each different business. With the foregoing in mind, it is hoped that this treatment of ledger accounts will meet the general interest of those who are anxious to standardize this phase of accounting practice.
Relational Format
article
Recommended Citation
Boston Chamber of Commerce. Bureau of Commercial and Industrial Affairs. Committee on Industrial Accounting and Executive Reports, "Classification and definitions of ledger accounts" (1922). Individual and Corporate Publications. 135.
https://egrove.olemiss.edu/acct_corp/135