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

Commission, Ohio Public Utilities

 
9781333031381: An Uniform Classification of Accounts for Electric Utilities (Classic Reprint): Effective January 1, 1915

Synopsis

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



Ideal for readers of early 20th‑century utility accounting and anyone seeking a historical view of how electric utilities tracked finances.

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Présentation de l'éditeur

This book was originally published prior to 1923, and represents a reproduction of an important historical work, maintaining the same format as the original work. While some publishers have opted to apply OCR (optical character recognition) technology to the process, we believe this leads to sub-optimal results (frequent typographical errors, strange characters and confusing formatting) and does not adequately preserve the historical character of the original artifact. We believe this work is culturally important in its original archival form. While we strive to adequately clean and digitally enhance the original work, there are occasionally instances where imperfections such as blurred or missing pages, poor pictures or errant marks may have been introduced due to either the quality of the original work or the scanning process itself. Despite these occasional imperfections, we have brought it back into print as part of our ongoing global book preservation commitment, providing customers with access to the best possible historical reprints. We appreciate your understanding of these occasional imperfections, and sincerely hope you enjoy seeing the book in a format as close as possible to that intended by the original publisher.

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