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- W680429 abstract "When it was definitely decided that I was to proceed with the preparation of the preliminary draft of a manual for water works accounting procedure, it became necessary to set a definite aim for the project, which, when reached, would provide a basis for the correction of accounting deficiencies as they seem to exist. The field toward which the project was directed was delimited. It was to be particularly directed at water works plants in cities from 5,000 to 100,000 in population for the reasons which have been described. The manual was further circumscribed by excluding any classification of accounts since a widely adopted classification was already in use. While this classification has certain deficiencies, it does offer a much used base upon which to build. In the use of illustrative entries it is desirable that exact account titles be used whenever possible. The account titles in widest usage come from the classification of the National Association of Railroad and Utilities Commissioners." @default.
- W680429 created "2016-06-24" @default.
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- W680429 date "1937-08-01" @default.
- W680429 modified "2023-09-24" @default.
- W680429 title "The Preparation of a Manual of Water Works Accounting Procedure" @default.
- W680429 doi "https://doi.org/10.1002/j.1551-8833.1937.tb13981.x" @default.
- W680429 hasPublicationYear "1937" @default.
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