Letter from Manufacturers Record to T. B. Larrimore [sic]

Letter from Manufacturers Record to T. B. Larrimore [sic] dated 8 November 1912. There is also a survey requesting building information

Manual of instruction for the installation and operation of the national cost and accounting system; Supplement to Manual of instruction for the installation and operation of the national cost and accounting system

In January, 1924, after years of study, the National Cost Laboratory decided upon an accounting system to tie up to the cost system and complete the total cost accounting system which was started in 1921. In order to present this accounting system and show its relationship to the cost system, it is necessary to publish a description thereof, together with instructions. It is the decision of the National Cost Laboratory that the National Cost Accounting System shall be displayed to our membership in every possible form in order that it can be thoroughly understood by all executives in our industry. With this object in view, we are publishing this Manual of Instruction and have endeavored to present in our language (not the language of the expert) this Cost and Accounting System as it operates in our factories. The fundamental system is displayed here. It is natural that from the foundation many branches can be developed and from time to time the Laboratory expects to publish supplements to this booklet explaining the various developments from these fundamentals

Recommended practice of the American Gear Manufacturers Association for uniform cost accounting

Presented at the Fourth Annual Meeting of the American Gear Manufacturers Association, Detroit, Mich., April, 1920. Adopted as recommended practice, April 29, 1921. The classification of accounts presented herewith is in sufficient detail to cover the gear manufacturing operations of practically all of the A. G. M. A. membership. If uniformity is to be obtained, it will be necessary that the main divisions be followed in all cases. The degree of refinement desired will govern the detail accounts; these may be sub-divided, consolidated or eliminated to meet the requirements of each individual company. With the main divisions maintained, consolidated financial statements portraying the results of operations in the industry as a whole would be possible. It would also be possible to compare detailed cost figures and secure a composite general average of various operating costs in all of the plants. Original item in Boxno. 040

Standard accounting and cost system for the electrical manufacturing industry

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 extent they may individually regard as necessary. (d) The essential principles are, however, that: 1. If the full detail be adopted, the items shall finally be condensible into the main group headings used by the smaller manufacturers. 2. In any scheme of financial reports, either to the Federal Trade Commission, the United States Internal Revenue Department or to any electrical manufacturing or trade association, the information shall conform to this standardized plan, and the figures, when consolidated, shall be representative of the whole electrical manufacturing industry