Accounting Theory And Practice ..

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3. Inventory of stock. Comparison made by cost or selling price, purchases, quantities sold, used, balance, percentages of sales, departments, lines, etc.
4. Cost of conducting the business. Comparison made by classes of expense, departments, percentage of sales, etc.
5. Collection. Comparison made by percentage of sales, territory, etc.
6. Notes, etc., due. Comparisons made with sales, territories, lines.
7. Goods returned. Comparisons made with lines, ter- ritories, percentage of sales.
8. Ef
...ficiency of employees. Tabulations made showing profits, percentage on standard of work performed, compari- sons between departments.
9. Advertising. Compilations by departments, medi- ums, results, etc.
10. Turnover. Compilations showing total business and rate of turnover, compared by departments, lines, number of sales, etc.
11. Cash. Statistics giving receipts and disburse- ments in convenient groups.
12. Mark-ups and mark-downs. Statistics by depart- ments, percentages, etc.
13. Summaries of operation.


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