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
