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

Commission, Ohio Public Utilities

 
9781333031381: An Uniform Classification of Accounts for Electric Utilities (Classic Reprint): Effective January 1, 1915: Effective January 1, 1915 (Classic Reprint)

Inhaltsangabe

Organized, practical accounting for electric utilities Discover a clear, double-entry framework to track assets, liabilities, and earnings. This edition guides utility accounting with practical definitions and examples to compare municipal and private operations.

This book presents a compact set of instructions and account definitions designed for Class "D" utilities, showing how to classify plant cost, cash, receivables, materials, and more. It explains how balance sheets and income statements fit together to reflect a utility’s financial status and operational history, without getting lost in theory.


  • How to classify and record assets, liabilities, and proprietorship under a double-entry system

  • Practical examples of accounts like Cash, Accounts Receivable, Materials, and Repairs

  • Guidance on distinguishing earnings from receipts and expenses from disbursements

  • Rules for organizing and presenting a utility’s financial data for comparison and reporting



Ideal for readers of early 20th‑century utility accounting and anyone seeking a historical view of how electric utilities tracked finances.

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