- 作 者：
- 出 版 社：The Ronald Press Company
- 出版年份：1953
- ISBN：
- 标注页数：663 页
- PDF页数：674 页
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PART Ⅰ．THE METHOD OF SYSTEMS DESIGN 1
1 ROLE OF ACCOUNTING IN MODERN MANAGEMENT 3
2 SYSTEM PROCEDURES AND METHODS 13
3 ORGANIZING FOR SYSTEMS WORK 20
4 STEPS IN SYSTEM BUILDING 31
5 ELEMENTS OF THE ACCOUNTING SYSTEM 47
PART Ⅱ．THE GENERAL FRAMEWORK 59
6 CHART OF ACCOUNTS 61
7 ELEMENTS OF LEDGER DESIGN 71
8 DESIGN OF SUBSIDIARY LEDGERS 82
PART Ⅲ．ACCOUNTING PROCEDURES 111
9 DESIGN OF ACCOUNTING PROCEDURES 113
A．Selling，Shipping，Billing，and Collecting 131
10 SALES PROCEDURE 133
11 SALES ANALYSIS 154
12 SHIPPING AND DELIVERY PROCEDURES 179
13 BILLING PROCEDURE 196
14 ACCOUNTS RECEIVABLE PROCEDURE 215
15 CREDIT AND COLLECTION PROCEDURES 234
16 CASH RECEIPTS PROCEDURE 252
B．Purchasing，Receiving，and Paying 273
17 PURCHASING AND RECEIVING PROCEDURES 275
18 ACCOUNTS PAYABLE AND CASH DISBURSEMENT PROCEDURES 299
19 DEBIT DISTRIBUTION PROCEDURE 324
C．Costing and Cost Reporting 341
20 PERSONNEL AND TIMEKEEPING PROCEDURES 343
21 PAYROLL PROCEDURE 368
22 INVENTORY AND MATERIALS PROCEDURES 392
23 OVERHEAD COST PROCEDURE 426
24 REPORTING PROCEDURE FOR MANUFACTURING COST CONTROL 440
25 REPORTING PROCEDURE FOR DISTRIBUTION COST CONTROL 453
D．Summarizing and Closing 465
26 END-PERIOD SUMMARIZING AND CLOSING PROCEDURES 467
E．Other Subsidiary and Auxiliary Records and Procedures 477
27 PLANT AND EQUIPMENT RECORDS 479
28 PRODUCTION CONTROL RECORDS 502
29 INSURANCE AND TAX RECORDS 517
PART Ⅳ．SPECIAL PROBLEMS OF SYSTEMS WORK 531
30 ACCOUNTING DEPARTMENT ORGANIZATION 533
31 DESIGN OF ACCOUNTING FORMS 542
32 MANUALS OF PROCEDURE 553
PART V．PUNCHED CARD ACCOUNTING 571
33 PRINCIPLES OF PUNCHED CARD ACCOUNTING 573
34 APPLICATIONS OF PUNCHED CARD ACCOUNTING 594
APPENDIX 621
A CHART OF ACCOUNTS FOR A MANUFACTURING COMPANY 623
B CHART OF ACCOUNTS FOR A WHOLESALING COMPANY 635
C CHART OF ACCOUNTS FOR A RETAILING COMPANY 637
D PROOF OF MACHINE POSTING 640
E MICROFILMING 645
F UNIT SETS AND CONTINUOUS FORMS 647
G PUBLISHED SOURCES OF SYSTEMS INFORMATION 649
INDEX 653