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An Uniform Classification of Accounts for Electric Utilities: Effective January 1, 1915 (Classic Reprint) - Hardcover

Ohio Public Utilities Commission

 
9780656834228: An Uniform Classification of Accounts for Electric Utilities: Effective January 1, 1915 (Classic Reprint)

Synopsis

Excerpt from An Uniform Classification of Accounts for Electric Utilities: Effective January 1, 1915

Summary Accounts 0 to 4 are for recording the revenues and expenses.

Summary Accounts 5 to 8 are for recording the assets and liabilities.

Summary Accounts 9 are for recording the proprietary interests and to clear the revenue and expense accounts for a period, the net result of which Operation either adds to or deducts from the proprietary interests which are rep resented by the accounts for Capital, Surplus and Reserves.

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