Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
Standard Accounting And Cost System For The Electrical Manufacturing Industry (Third Edition), Electrical Manufacturers' Council
Standard Accounting And Cost System For The Electrical Manufacturing Industry (Third Edition), Electrical Manufacturers' Council
Publications of Accounting Associations, Societies, and Institutes
The accounting and cost system, which is recommended for adoption by electrical manufacturers, has been so planned that it not only conforms to the requirements of scientific accounting and an adequate cost system, but is sufficiently flexible so that it may be used to advantage by both large and small manufacturers: (a) Small companies may use the condensed or group titles. (b) Moderate sized companies may use the intermediate headings as far as they consider them desirable; so, of course, may the smaller companies, if they choose to do so. (c) Large manufacturers may use the further sub-divisions to the …