Document Type

Article

Publication Date

1923

Abstract

(Includes Supplement no. 1, adopted by the National Furniture Warehousemen's Assoication in convention at Houston, Texas, Jan. 21 to 26, 1924.) Your Committee has not attempted to go into the matter of the origin of cash book or journal entries, except as they apply to the general cost finding method recommended. No doubt, investigation and recommendation of a simple system of original entries would be of value to our members. We are submitting for your approval an Accounting Outline and a System illustrated by application to a standard furniture warehouse based on the present cost of reproduction. The first problem we are confronted with is to determine the actual space cost. Two warehouses of the same construction in the same locality may have a very different space cost owing to the varying costs of buildings at the time of erection, or because of a favorable or unfavorable lease.

Relational Format

pamphlet

Comments

(Date is approximate.)

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