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A THESIS
IN
ACCOUNTING
Approved
Accepted
June, 1 9 6 ^
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AC
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ACKNOWLEDGMENT
ii
TABLE OF CONTENTS
ACKNOWLEDGMENT ii
LIST OF FIGURES v
CHAPTER
I. INTRODUCTION 1
Definition 4
Characteristics 4
Installation or Improvement 6
Chart of Accounts 9
Ledgerless Bookkeeping 9
III. MACHINE OPERATIONS 13
Definition 13
Installation Considerations 17
Characteristics 21
Books of Entry 34
Files •. . . . 42
ill
IV
Cash Transactions 67
Purchases 72
Sales 73
Payrolls 75
BIBLIOGRAPHY 86
LIST OF FIGURES
Figure
1. A Chart of Accounts lO
INTRODUCTION
of use. Not many years ago the experts had all but written
recovered and sales have been increasing over the past few
^Sutton, p. 10,
^Raymond Brady, Editor, "Thirteenth Annual Office Re-
port," Dun's Review and Modern Industry, Vol. 88, No. 3
(September, 1966), p. 134,
CHAPTER II
Defini tion
information.
Characteristics
used.
account headings.
balance sheets.
ments .
Installation or Improving
whole and then for every single component and document sepa-
rately.
Sutton, p. 10,
(7) What provision is made to prevent possible
mistakes, fraud, or defalcations?
(8) What statements are to be made from the
accounting records?
(9) Can this information be obtained quickly
and inexpensively from the entries made?
(10) Will it be necessary or desirable to pre-
pare a Manual of Accounting Procedure to
be sure that the work is done correctly?
(11) How long should it take to install this
system and have it operate smoothly?
(12) What supervisory work will be required of
the accountant installing the system?^
sequence, or simplified.
Recognition of the needs of top management for ac-
counting information must not be neglected by the accountants
installing or revising the accounting system. The account-
ing information recorded and the reports prepared therefrom
should be so planned that management will be able to direct
the business activities intelligently to increase the
Q
profits.
It is with these principles in mind that the auto-
zation.
8,
'Oscar S. Nelson and Richard S. Woods, Accounting!
Systems Design and Installation (Cincinnati, Ohio: South-
western Publishing Company, 1961), pp. 226-227.
Neuner and Neuner, pp. 13-14.
Chart of Accounts
Ledgerless Bookkeeping
LL-BBCXK, TEXAS
CHART OF A C C O U N T S
III
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11
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Fig. 1 (continued)
file. The copy of the customer's invoice is credited with
stock cards. 13
In the proper environment, ledgerless bookkeeping
systems can save a substantial amount of clerical effort.
The system is not particularly suited to firms that receive
partial payment on accounts receivable due to the increased
clerical work of manually posting the partial payments and
filling out partial payment receipts.
12
Editorial Board of Prentice-Hall Professional Ac-
counting Publications, Accountant's Encyclopedia Volume II.
(Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1962),
p. 740.
13
• Nelson and Woods, p. 429.
CHAPTER III
MACHINE OPERATIONS
Definition
work accurately.
categories:
13
numerical data but do not have a typewriting mechanism with
for posting to ledger cards, but they can be used for any
-R•J
'ii'ii'iUUUi'ii',
•li'i.'iawui'u',
.'h'li'itltiU.'iO
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holes.
printed, but special keys are provided that print dates and
certain symbols such as BAL, CR, J/E, CSH, FRT, EXP, DIS, and
Installation Considerations
less monotonous.
transactions,
actions ,
ness, and speed in doing any of the numerous tasks for which
using them; and their cost is much less, both the initial
that:
cheaper than human labor. The rule of thumb which has been
Characteristies
12Pollack, p, 28,
22
have more than one such bar. When the carriage moves to a
13Johnson, p, 173,
4^ J
next time the ledger card is used. Fig. 5 shows the reverse
r TT—«'
• ^
it!
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Si
H /
\ \iI
i I
'.i
been posted to the cards, the new and old balances of all
the total charges have been posted to some account, but not
tracted from the new balance on the ledger card after the
L L
zo
today without the many forms and papers which have been de-
and responsibility.
28
^ 19
it in writing;"
Products Company;
Essentially, our objective is to obtain
as much information from each business statis-
tic and each business operation as possible.
One manner of doing this, we found, is to make
a single machine operation, on a single busi-
ness form, accomplish a variety of purposes.
Our nine-part invoice is an example. The first
three copies are an original and two carbons of
the invoice. The fourth copy is a bookkeeping
copy; the fifth, a salesman's copy; and the
sixth, a commission copy. The seventh copy is
a work order; the eighth, a packing list; and
the ninth, a shipping file copy. Once completed
in a single run through our Compu-Tronic, the
data on this order will never have to be re-
transcribed to any other document. The savings
Pollack, p. 28.
program are:
(1) To cut down paper work.
(2) To eliminate paper work.
(3) To consolidate information.
(4) To simplify procedures.
(5) To reduce printing and distribution
costs.7
sponsible for the form. Before the job of producing the form
Books of Entry
Journals
clude:
nals.
Ledgers
final entry known as the ledgers. The ledgers sort and sum-
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42
ledger records.
Files
r
NAMI
ADOIESS
B««Tar Mfj. C o . ,
?' * l ^ ^ Street,
SHEfT NO. X, -y^\^ / .CCOWWT W W . . C I
y X.
LEDGER
NAME Mr. William Fox
B
SHEET NO. 2
205 Walnut Street,
ADDRESS Any City RATING A
44
machines are now in use; and there are numerous other mecha-
46
47
simultaneously.
ness.
Burroughs F 5000
month, day, and year keys may be released with each opera-
tion for indexing a new date; (b) day key only may be re-
combinations as needed.
51
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•^ A
^
t^.
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the printing of two characters, one lower case and one upper
the incorrect data and depress the reverse entry key to make
tape or cards.
The operator need only list the first number in the sequence;
control.
Burroughs F 1000 alphanumeric accounting machines are
designed for those jobs that require alphabetic description
in addition to the u s u a l numerical information. The com-
puting and printing of this information on vital original
records is accomplished through the use of an accounting
machine equipped with a typewriter. Figure 10 shows an ex-
ample of a Burroughs F lOOO alphanumeric accounting machine.
Fig. 1 0 - - T h e B u r r o u g h s F lOOO
( 5 ) C r e d i t s and c r ^ d ? ^ u-^t^^
c r e d i t balances p r i n t in red.
55
of all groups.
ing forms.
post ing.
57
printing.
quired.
a single unit.
(17) Automatic serial numbering. One or more indi-
NCR 33, /
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of a computation,
at minimal cost.
63
Burroughs E 2190
positions of memory.
dence.
66
of accounting productivity.
ments.
CHAPTER VI
Cash Transactions
67
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Purchases
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analysis summary.
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~5 PAYROLL JOURNAL
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• M r i A V C C S EARNINGS RCCORO
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all the computing work has already been done in the prepara-
per cent of these reports are not used effectively and many ^
T R I A L B A L A N C E A N D AGE A N A L Y S I S
NAME 60 DAYS
STATEMENT
(HO lAlANCI
•AlANCt FWD 1 5 0.0 0
and statements.
Regardless of the machines used or the reports or state,
SUMMARY REPORT
(AUTOMATIC DISTRIBUTION PRINT-OUT)
\ TO CROSS SALES
TOTAL TOTAL
FOR YEAR YEAR
MTE NOi MONTH TO DATE MONTH TO OATE
3 6 - 12.3<»
• •
4 4 0 GROSS SALES ia500.00Ga 27.861.15ca 100.00 100.00
441 RETURNS A N D ALLOWANCES 355.00 535.00 338 1.9 2
442 .00 .00
443 .00 00
444 NET S A U S lai'iS.OOca 27,376.15C« 96^2 98.06
CONCLUSION
83
84
ment.
BIBLIOGRAPHY
Books
86
87
Articles
Unpublished Materials