Document Type

Article

Publication Date

1920

Abstract

The points covered in this publication may be broadly grouped as follows: 1. The meaning of the term by-product. 2. Sources and classes of by-products. 3. The importance of accounting for by-products in modern industry. 4. General factors affecting by-product accounting. 5. The three chief methods of accounting for by-products. 6. Illustrations of accounting for by-products in certain industries. 7. The advantages and disadvantages of each method. Meaning of the Term By-Product

Relational Format

pamphlet

Series Title

Official Publications of the National Association of Cost Accountants, 1920 (Oct.), Vol. I, no. 7

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