There follows a classification of accounts which the Court of Industrial Relations has prescribed for the use of telephone utilities whose average annual operating revenues amount to $3,000 and not over $10,000. There is also contained herein a suggested plan for the bookkeeping that will conform to the classification. This plan of bookkeeping is only suggested, and any telephone utility may follow its own wishes as to the recording of the transactions, so long as the accounts that are prescribed herein are properly kept. Utilities now using a subscribers' ledger, subscribers' tickets, checks, etc., that are satisfactory may continue to use them instead of those suggested herein.
Kansas. Court of Industrial Relations, "Uniform system of accounts for class D telephone companies" (1920). State Publications. 52.