Synopsis
A historical framework for how early telephone companies kept their books, approved by the Interstate Commerce Commission.
The book presents the Uniform System of Accounts for Telephone Companies, issued to standardize how companies record fixed capital, operating revenues, and operating expenses. It explains that two classes of companies exist, with separate account schemes tailored to their revenue levels. The system aims to ensure uniformity and comparability across carriers, guiding transfers, sub-accounts, and the treatment of construction expenditures and franchise requirements.
- Understand how fixed capital and plant investments are categorized and reported.
- Learn how operating revenues are split into exchange and toll systems, with guidance on apportionment when needed.
- See how companies should structure operating expense accounts to separate system-specific costs from shared expenses.
- Explore how the system handles construction costs, taxes during construction, and related overhead.
Ideal for readers of historical business practices in telecommunications and early regulatory frameworks.
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Uniform System of Accounts for Telephone Companies (Classic Reprint)
impression à la demandeVendeur : Forgotten Books, London, Royaume-Uni
Évaluation du vendeur 4 sur 5 étoiles
Paperback. Etat : New. Print on Demand. This book provides a comprehensive overview of accounting principles and procedures for telephone companies established by the Interstate Commerce Commission in 1912. The text includes detailed instructions for keeping accounts, a uniform system of accounts, and thorough explanations of balance sheet and income statements. It also covers the topics of corporate surplus and capital, ensuring that readers have a comprehensive understanding of telephone company accounting practices. The author's clear and concise writing makes this book an invaluable resource for anyone involved in the accounting and financial management of telephone companies. Its insights and guidance contribute significantly to the field of telecommunications accounting. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. N° de réf. du vendeur 9781333448110_0
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EUR 16,53
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Expédition depuis Royaume-Uni vers Etats-Unis
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Uniform System of Accounts for Telephone Companies As Prescribed by the Interstate Commerce Commission, in Accordance With Section 20 of the Act to on January 1, 1913 Classic Reprint
Vendeur : PBShop.store US, Wood Dale, IL, Etats-Unis
Évaluation du vendeur 5 sur 5 étoiles
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781333448110
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EUR 25,89
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Expédition nationale : Etats-Unis
Expédition nationale : Etats-Unis
Quantité disponible : 15 disponible(s)
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Uniform System of Accounts for Telephone Companies As Prescribed by the Interstate Commerce Commission, in Accordance With Section 20 of the Act to on January 1, 1913 Classic Reprint
Vendeur : PBShop.store UK, Fairford, GLOS, Royaume-Uni
Évaluation du vendeur 5 sur 5 étoiles
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781333448110
Acheter neuf
EUR 25,16
Expédition à EUR 3,82
Expédition depuis Royaume-Uni vers Etats-Unis
Expédition depuis Royaume-Uni vers Etats-Unis
Quantité disponible : 15 disponible(s)