Document Type
Article
Publication Date
1922
Abstract
The Committee desires especially to call the attention of the members to the fact that it was never intended to ask all members to adopt this report in its entirety. The particular feature with which the Committee is concerned is the adoption of a standard classification of the principal building accounts as shown on the Standard Form of Statement. Part II of this Report covers Cost Accounting, and is given for those who desire a complete system of Cost Accounting, but it is not urged, or even expected, that all buildings will find it necessary to adopt so complete a system. Members are urged to group their costs according to the standard classification given in Part I of this Report. By what system of accounting they arrive at this grouping is the concern of each individual building. This report consists of two main parts as follows: Part I. A Standard Form of Statement and a Uniform Classification of Accounts. Part II. A System of Cost Accounting.
Relational Format
pamphlet
Recommended Citation
National Association of Building Owners and Managers, "Classification of accounts and standard form of statement" (1922). Publications of Accounting Associations, Societies, and Institutes. 38.
https://egrove.olemiss.edu/acct_inst/38