Document Type

Article

Publication Date

1930

Abstract

The two most important factors in any mechanical accounting system are those of control and operating cost. The ideal system is one that affords the closest possible control over the records at the lowest cost and provides flexibility during peak periods. The City of Detroit, Michigan, uses Burroughs machines exclusively on tax accounting work. This work includes calculating and billing the taxes, distributing the daily receipts and posting and proving the delinquent records as well as all control accounts. The system outlined in this booklet was designed especially to meet the requirements of a particular city. No attempt is made to cover all the various phases and problems of tax accounting work with which various municipalities are confronted. However, there is no phase of the work that cannot be handled at reduced cost with Burroughs machines. Each municipality, whether large or small, has its own particular problems to solve. Small municipalities may accomplish with one machine everything that is accomplished in a large city like Detroit with seventy-eight machines. A study of this booklet will give the reader a very good picture of the possibilities of Burroughs machines on tax accounting work.

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article

Comments

(Date is approximate: 1930s)

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