Other Form of Name
Sevin, Charles H. (Charles Henry), 1910-
Document Type
Article
Publication Date
1945
Abstract
In the IBM Accounting Machine Method all the transaction information is transcribed into cards by punching holes in predetermined positions. For example, in sales accounting work, sections of the card are reserved for punched holes that show the invoice reference number, transaction date, sales district and salesman credited for the sale, the customer, the product sold, the quantity shipped and the financial amount of the transaction. (Abstract for Davison paper) The purpose of the following remarks is to compare IBM punched card accounting with other methods and to examine how and why IBM accounting procedures may provide the internal or independent auditors with an additional tool for carrying out certain phases of the examination. (Abstract for the Sparks paper)
Relational Format
pamphlet
Recommended Citation
Sevin, Charles H.; Hawkins, E. R.; and United States. Department of Commerce. Office of Domestic Commerce. Marketing Division, "Principles of the IBM punched card method; Use of the IBM accounting method by the public accountant; Educational meeting (New York State Society of Certified Public Accountants)" (1945). Publications of Accounting Associations, Societies, and Institutes. 70.
https://egrove.olemiss.edu/acct_inst/70