A practical accounting system for the manufacture of window awnings and shades

In this thesis the writer has tried to distinguish the logical approaches to the fundamental problems of accounting; in other words, to show the owners, who are limited in the knowledge of accounting principles the simplest and most practical method of keeping adequate accounting records. In content, the present system is primarily a study of a corporation, its cost accounting, general accounting and financial problems. Although the material, in so far as it consists of a statement of general principles, is equally applicable to other types of organizations in the same industry. The present thesis is divided into two major parts; the accounting system and the cost system. The accounting system deals with accounting for assets and accounting for liabilities; the cost system involves accounting for materials, accounting for labor, accounting for manufacturing expenses and accounting for selling and administrative expenses. The emphasis of the thesis is laid upon the cost system. Sections are devoted to fundamental principles, to simply record-keeping, to classification and valuation. The arrangement and use of financial and operating statements, and unit cost to be developed from them are given consideration. The former part, the accounting system, is treated according to sound accounting principles used throughout the industry.

Name thesis:degree_name

M.S.

Level thesis:degree_level

masters

Discipline thesis:degree_discipline

Business Administration

Department dc:contributor.department

Business Administration

Grantor dc:publisher

Virginia Agricultural and Mechanical College and Polytechnic Institute

Year dc:date.issued

1935

Author dc:creator

• Thomas, David Turnbull

Statement dc:rights

• In Copyright

Licence dc:rights.uri

• http://rightsstatements.org/vocab/InC/1.0/

Language dc:language.iso

en

Handle dc:identifier.uri

http://hdl.handle.net/10919/110212

OAI identifier oai:identifier

oai:vtechworks.lib.vt.edu:10919/110212