An Uniform Classification of Accounts for Electric Utilities (Classic Reprint): Effective January 1, 1915: Effective January 1, 1915 (Classic Reprint) - Softcover

Inhaltsangabe

Organized, practical accounting for electric utilities Discover a clear, double-entry framework to track assets, liabilities, and earnings. This edition guides utility accounting with practical definitions and examples to compare municipal and private operations.

This book presents a compact set of instructions and account definitions designed for Class "D" utilities, showing how to classify plant cost, cash, receivables, materials, and more. It explains how balance sheets and income statements fit together to reflect a utility’s financial status and operational history, without getting lost in theory.

• How to classify and record assets, liabilities, and proprietorship under a double-entry system


• Practical examples of accounts like Cash, Accounts Receivable, Materials, and Repairs


• Guidance on distinguishing earnings from receipts and expenses from disbursements


• Rules for organizing and presenting a utility’s financial data for comparison and reporting

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