Construction Cost Keeping And Management; a Treatise for Engineers, Contractors And Superintendents Engaged in the Management of Engineering Construction
Construction Cost Keeping And Management; a Treatise for Engineers, Contractors And Superintendents Engaged in the Management of Engineering Construction
Gillette Halbert Powers
The book Construction Cost Keeping And Management; a Treatise for Engineers, Contractors And Superintendents Engaged in the Management of Engineering Construction was written by author Gillette Halbert Powers Here you can read free online of Construction Cost Keeping And Management; a Treatise for Engineers, Contractors And Superintendents Engaged in the Management of Engineering Construction book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Construction Cost Keeping And Management; a Treatise for Engineers, Contractors And Superintendents Engaged in the Management of Engineering Construction a good or bad book?
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A construction business is so much different from most any other business that to get up a suitable set of books for a contractor one must look at the problem from a different point of view than he would in the case he were dealing with a merchant. For that reason most of the bookkepeers consulted could offer no suggestions worth while, but the one who did offer much valuable information had had some experience in construc- tion work. Two books, loose leaf, are all that are needed to show in a ...convenient form every transaction. The first book might be called a book of ''original entry" or "journal" so far as the pur- pose it serves is concerned. A copy of the page from this book is shown in Fig. 24. Every transaction that is to go into the ledger is entered into the ledger column. All items of cash receipt or expenditure are entered in the cash column. As all payments are made by check, this column, together with the check number column serve as a record of the checks issued and the balance at any time gives the cash standing at the bank or banks.
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