Document Type

Book

Publication Date

1920

Abstract

This book has been prepared in the belief that a real need exists among engineers and operators for a comprehensive outline of bookkeeping and accounting methods, applicable to the requirements of mining operations of modest size. At the beginning, it can be stated with conviction that neither the perfect system of accounting nor the perfect set of accounts has yet been produced, at least as applied to the mining industry. A timely word of caution is extended to the reader against the too literal acceptance per se of the forms and records as given. Each individual case presents its own set of conditions, to which the records must be adapted, and the various forms should be regarded as suggestive rather than constituting a definite outline to be followed under all circumstances. In the following pages, a knowledge of the principles of simple bookkeeping has been assumed.

Relational Format

book

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