Manual of Field Accounting

Cover Manual of Field Accounting
Manual of Field Accounting
United States Bureau of Reclamation
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On the safe side and leave the numbers. One or more of them will surely be needed.
Do not make the mistake of beginning with large numbers. They are cumbersome.
Do not use alphabetical prefixes if it can possibly be avoided. They are sure to lead to much confusion in dis- tributing costs later.
Do not subdivide costs to the extent that it will take many timekeepers to collect the data wanted. If this is done the data will prove worthless when accumulated.
When a new account is started, begin it
... with the number immediately following the last number used on the last account in the account number classification book and in the cost ledger.
Open the cost ledger and arrange accounts as per the account number classification book.
At the end of the month post to the cost ledger from the general classification book.
Close your accounts in your old books and bring the balances forward to the cost and general ledgers.
If the distribution of all costs or numbers registered on a voucher register is not complete, it should be made so at once, even if an extra force of men is required to accom- plish the work.


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