Factory Accounts: Their Principles and Practice. A Handbook for Accountants and Manufacturers with Appendices on the Nomenclature of Machine Details; the Income Tax Acts; the Rating of Factories; Fire and Boiler Insurance; the Factory and Workshop Acts, Etc., Including Also a Glossary of Terms and a Large Number of Specimen RulingsC. Lockwood and Son, 1893 - 264 pages |
From inside the book
Results 1-5 of 32
Page 6
... less fixed character , it is probably sufficient to know the cost of an article in wages and materials only , but if the indirect expenses and wear and tear of plant form a more direct element in the cost of produc- tion , it would be ...
... less fixed character , it is probably sufficient to know the cost of an article in wages and materials only , but if the indirect expenses and wear and tear of plant form a more direct element in the cost of produc- tion , it would be ...
Page 7
... less hesitation in accepting the results shown by the books as correct and as based on fair principles . books inade- quate . It will be seen , even from this superficial summary , that it is not feasible to record accurately , and with ...
... less hesitation in accepting the results shown by the books as correct and as based on fair principles . books inade- quate . It will be seen , even from this superficial summary , that it is not feasible to record accurately , and with ...
Page 13
... less obvious suggestions which have a general application . The Appendices contain a reprint of a paper on the advantages derivable from the use of symbolic nomen- clature for parts of machines , a summary of the Factory and Workshop ...
... less obvious suggestions which have a general application . The Appendices contain a reprint of a paper on the advantages derivable from the use of symbolic nomen- clature for parts of machines , a summary of the Factory and Workshop ...
Page 42
... less wages than they other- wise would , then the interest on the capital invested in the buildings forms an element in the cost of production , and should be debited to the Prime Cost Ledger as a percentage upon the wages paid or in ...
... less wages than they other- wise would , then the interest on the capital invested in the buildings forms an element in the cost of production , and should be debited to the Prime Cost Ledger as a percentage upon the wages paid or in ...
Page 72
... less according to the time the workmen are employed . When dealing with the question of the depreciation of plant , we shall have occasion to describe in some detail a method of distributing the incidence of a charge over a variety of ...
... less according to the time the workmen are employed . When dealing with the question of the depreciation of plant , we shall have occasion to describe in some detail a method of distributing the incidence of a charge over a variety of ...
Common terms and phrases
A.M. and end AMORTIZATION amount Analysis Book apply arbitration assessment assets bakehouses BOILER INSURANCE boilers Book.-A BOOK.-SPECIMEN capital certificate certifying surgeon chapter charged child cloth commercial book Commercial Ledger counting-house credit notes Crown 8vo D. K. CLARK Debit Note depreciation Edition employed employés Engineer exceeding expenses Factories and Workshops factory book factory or workshop Fcap fire inspector invoices labour letterpress printing liable loss account machine machinery manufacture material ment notice Oberlin Smith occupier offence overtime period of employment piece piece-work plant police burghs Practical premises Prime Cost Ledger profit and loss purchase purpose railway received record referred repairs requisition respect sanitary authority Saturday Secretary special rules Specimen Stock Issued Stock Ledger Stock Order Stock Returned storekeeper Stores and Stock symbol tion trade Treatise umpire United Kingdom warehouse warehouseman ΙΟ
Popular passages
Page 28 - THE ELEMENTARY PRINCIPLES OF CARPENTRY : a Treatise on the Pressure and Equilibrium of Timber Framing, the Resistance of Timber, and the Construction of Floors, Arches, Bridges, Roofs, Uniting Iron and Stone with Timber, &c. To which is added an Essay on the Nature and Properties of Timber...
Page 37 - THE ART OF SOAP-MAKING. A Practical Handbook of the Manufacture of Hard and Soft Soaps, Toilet Soaps, &c. Including many New Processes, and a Chapter on the Recovery of Glycerine from Waste Leys. By ALX.
Page 14 - AND ANALYTIC STATICS. In their Practical Application to the Treatment of Stresses in Roofs, Solid Girders, Lattice, Bowstring, and Suspension Bridges, Braced Iron Arches and Piers, and other Frameworks. By R. HUDSON GRAHAM, CE Containing Diagrams and Plates to Scale. With numerous Examples, many taken from existing Structures. Specially arranged for Class-work in Colleges and Universities. Second Edition, Revised and Enlarged. 8vo, cloth 16/" Mr. Graham's book will find a place wherever graphic and...
Page 12 - TRAMWAYS: THEIR CONSTRUCTION AND WORKING. Embracing a Comprehensive History of the System ; with an exhaustive Analysis of the Various Modes of Traction, including Horse Power, Steam, Cable Traction, Electric Traction, &c.
Page 31 - THE EMBROIDERER'S BOOK OF DESIGN. Containing Initials, Emblems, Cyphers, Monograms, Ornamental Borders, Ecclesiastical Devices, Mediaeval and Modern Alphabets, and National Emblems. Collected by F. DELAMOTTE, and printed in Colours. Oblong royal 8vo, is.
Page 9 - We should be glad to see this book in the possession of everyone in the kingdom who has ever laid, or Is to lay, hands on a locomotive engine.
Page 8 - IRON AND STEEL "; A Work for the Forge, Foundry, Factory, and Office. Containing ready, useful, and trustworthy Information for Ironmasters and their Stock-takers ; Managers of Bar, Rail, Plate, and Sheet Rolling Mills; Iron and Metal Founders; Iron Ship and Bridge Builders ; Mechanical, Mining, and Consulting Engineers ; Architects, Contractors. Builders, and Professional Draughtsmen. By CHARLES HOARE, Author of " The Slide Rule,
Page 2 - Comprising a Treatise on Modern Engines and Boilers : Marine, Locomotive and Stationary. And containing a large collection of Rules and Practical Data relating to recent Practice in Designing and Constructing all kinds of Engines, Boilers, and other Engineering work. The whole constituting a comprehensive Key to the Board of Trade and other Examinations for Certificates of Competency in Modern Mechanical Engineering. By WALTER S. HUTTON, Civil and Mechanical Engineer, Author of "The Works' Manager's...
Page 45 - MULTUM-IN-PARVO GARDENING. Or, How to Make One Acre of Land produce ^620 a year, by the Cultivation of Fruits and Vegetables ; also, How to Grow Flowers in Three Glass Houses, so as to realise ,£176 per annum clear Profit. By SAMUEL WOOD, Author of "Good Gardening,
Page 31 - For those who insert enamelled sentences round gilded chalices, who blazon shop legends over shop-doors, who letter church walls with pithy sentences from the Decalogue, this book will be useful.