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. / M.S.
| Identifer | oai:union.ndltd.org:VTETD/oai:vtechworks.lib.vt.edu:10919/110212 |
| Date | January 1935 |
| Creators | Thomas, David Turnbull |
| Contributors | Business Administration |
| Publisher | Virginia Agricultural and Mechanical College and Polytechnic Institute |
| Source Sets | Virginia Tech Theses and Dissertation |
| Language | English |
| Detected Language | English |
| Type | Thesis, Text |
| Format | 10 unnumbered pages, 90 pages, 4 unnumbered leaves, application/pdf, application/pdf |
| Rights | In Copyright, http://rightsstatements.org/vocab/InC/1.0/ |
| Relation | OCLC# 30374089 |
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