Simplified uniform accounting system for retail coal merchants

The National Retail Coal Merchants Association, in connection with the preparation of its Complete Uniform Accounting System, has prepared a Simplified System requiring only a limited knowledge of bookkeeping and a minimum expenditure of time and effort, but furnishing all essential information as to the cost of doing business and the profits resulting therefrom, information without which no retailer in coal or any other commodity can hope to meet successfully the competition incident to modern business methods

Complete uniform accounting system for retail coal merchants

In seeking to bring about uniformity of accounting among the members of the National Retail Coal Merchants\u27 Association so that statistics with a real meaning may be available the Association\u27s Statistical Committee has been impressed with the necessity for restricting its requirements to the least number of principles of good accounting, at the same time sacrificing no essential to meet the demands of expediency or incompetence. The Committee thinks that the plan submitted herewith is as simple as one can be and still be complete