This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1914 Excerpt: ...visited and the accounting methods in use. They could be made efficient instruments in administration if the administrative officers felt a desire so to use them. Newton makes use of the sheets shown in the illustration. Here are listed all bills to be paid. The objects to which the expenditures may be charged are ...
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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1914 Excerpt: ...visited and the accounting methods in use. They could be made efficient instruments in administration if the administrative officers felt a desire so to use them. Newton makes use of the sheets shown in the illustration. Here are listed all bills to be paid. The objects to which the expenditures may be charged are sixty-two in number, each heading a column, in addition to which there are a column for the total expended and three blank columns. The number of the bill, the name of the vendor and the amount are entered in their proper columns, from which the total expended is distributed to the various objects. But even in Newton, where the superintendent of schools, Mr. Spaulding, has made more use of cost data in his work of administration than any school official met in the investigation, it is not possible to distinguish current expenditures from expenditures for capital outlay. And on these sheets on which it was stated that the "only record is made" there is no provision for entering expenditures for personal service for administration, supervision, instruction, and operation. Nor is there provision made for getting the amounts spent for supplies and other things used in supervision. Of all the cities visited Lynn had provided the accounting system best adapted to accomplish the purposes that school accounting should serve. On the loose leaf sheets headed "Controlling Record of Accounts Payable" there is entered the information as shown in the illustration. On the back of the School Department--Oty of Lyon. Controlling Record of ACCOUNTS PAYABLE j Ml--j amf taw into OMeottt for tht wWiM mditil, IIS--Controlling Record of Accounts Payable in Use in Lynn, Mass. following sheet, which, when bound is opposite the record of accounts payabl...
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
