The book Business Accounting volume 3 was written by author Harold Dudley Greeley Here you can read free online of Business Accounting volume 3 book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Business Accounting volume 3 a good or bad book?
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On the other hand, the power plant of a big locomotive concern might represent such a large capital expenditure as to warrant its treatment as a separate undertaking. Power ex- pense would then be charged to each shop in proportion to consumption for manufacture, crane work, lighting, and heating. Though the departmental divisions of almost every factory differ in some ways and the proper method of distributing expense among them can be determined only when the facts of the case are known, yet ...the same fundamental principle is applicable in all cases, i. E. , dis- tribution should be as nearly as possible on the basis of "value received. " When the manufacturing conditions of a particular plant are known, no difficulty should be experienced in allocating departmental expense on a simple and equitable basis. EXPENSE DISTRIBUTION 265 4. Merger of Minor Department Expense The non-productive or service departments listed on the expense distribution sheets (Forms 37 to 39) are presented merely to illustrate expense distribution and not because they represent the customary classification of service departments or the order of their allocation over operating departments.
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