Practical accounting methods; a description of systems appropriate to various kinds of business - Brossura
Sinossi
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1913 Excerpt: ...billing arrangements with all connecting lines. This company also will sell through passenger tickets to almost any railroad station in the United States, Canada or Mexico. The revenue from these sources must be divided among the lines participating in the service. The expenditures made by the railroad present another set of difficult accounting problems. The company must maintain a great number of agents and station employes. The operation of its trains requires many watchmen, signal men, engineers, firemen, conductors and brakemen. The upkeep of its roadway requires the employment of engineers, division foremen and section men. The operation and direction of the system is usually lodged in the general manager for the division, while superintendents operate each section of the road. The operation of the road requires a great quantity of supplies. These must be purchased, stored and distributed, and each step must be accounted for, from the time the order is placed until the material is actually used in the operation of the system or in mak ing repairs. Not only must these expenses be properly classified but they must be apportioned among the 117 companies or lines which are included in the system. 181. Administrative organization.--The first step in understanding the accounting system of a railroad is to become familiar with the administrative organization which directs its management. The number of departments varies considerably in the different systems throughout the country, the tendency being to increase their number. The Pennsylvania Railroad Company has fourteen general departments which are as follows: (I) General office, (2) treasury, (3) accounting, (4) freight, (5) passenger, (6) transportation, (7) purchasing, (8) real estate, (9) engineering, ...
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