Document Type

Article

Publication Date

1909

Abstract

Under date of June 16, 1908, there was issued Accounting Bulletin No. 1, which contained answers to various accounting questions bearing upon the interpretation of certain classifications previously prescribed by the Interstate Commerce Commission. In Accounting Series Circular No. 12b (amended), issued under date of September 25, 1908, were published further questions and answers, which chiefly referred to expenditures for additions and betterments, the classification of which had then been issued only tentatively. That circular also covered a few cases the answers to which had not been finally approved, and some new cases. In order now to include in a single pamphlet all those cases and additional cases of current effect, the answers to which have been finally approved, this Accounting Bulletin No. 4 is issued. The cases in Accounting Bulletin No. 1 are reprinted in Accounting Bulletin No. 4, with the exception of a few that have been canceled and a few others that have been amended to conform to later classifications. In Accounting Series Circular No. 12c, dated December 1, 1909, are published other cases (mostly new, with some reprinted from previous circulars), the answers to which are regarded as subject to possible modification. Thus it appears that Accounting Series Circular No. 12c and Accounting Bulletin No. 4 together constitute a file of important cases relating to the classifications that were submitted before October 1, 1909.

Relational Format

pamphlet

Series Title

Accounting bulletin, no. 4

Included in

Accounting Commons

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