BOUGHT WITH THE INCOME 
 FROM THE 
 
 SAGE ENDOWMENT FUND 
 
 THE GIFT OF 
 
 Henrg HI. Sage 
 
 1S91 
 
 A>^.Ul<S.Qo 3<fali!;jL 
 
Cornell University 
 Library 
 
 The original of this book is in 
 the Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/details/cu31924032183984 
 
TELEPHONE 
 ACCOUNTING 
 
 By R. G. TUTT 
 
 SAINT LOUIS 
 1909 
 
COPYRIGHT 1909 
 
 BY R. G. TUTT 
 
 ALL RIGHTS RESERVED 
 
TELEPHONE ACCOUNTING 
 
 THIS book on telephone accounting has been written to furnish a practical system of 
 accounting to new telephone companies, and to others who have not had the opportunity 
 to learn the methods used by the older companies, who in years of experience and 
 experiment have worked out the system best adapted to the telephone business. 
 
 It is the aim of the author to present in clear and simple form a general explanation of 
 principles and methods. When the general scheme has been mastered, adaptations to local 
 conditions may readily be made. 
 
 A small company may not have occasion to use all of the accounts here described, but the 
 arrangement is such that it can be condensed to meet any requirement. 
 
 CARD AND LOOSE LEAF SYSTEMS. 
 
 There are many card and loose leaf systems being widely advertised, whose use is urged as 
 being superior to the old style bound books. These systems have been found to be very valuable 
 used as records or auxiliary books, whose totals are carried to other books. Also where the 
 contents are constantly changing, and it is desirable to insert sheets containing new accounts, 
 keeping the contents in alphabetical order and eliminating all dead matter. Using a stock 
 sheet in connection with a binder, purchasing in large quantities, there is a great reduction in 
 expense as compared with the bound books, as a good binder will last a long time. There 
 would be no advantage, however, in using a loose leaf general ledger, as these accounts rarely 
 change or lose their order, and as it is used only to record the total of other books, it usually 
 lasts a number of years. The use of a loose leaf journal would, of course, be unwise. 
 
 One objection to the loose leaf book is the impossibility of opening the binder out flat, so 
 that in ease and convenience of handling it can not approach a well-bound flat-opening book. 
 
 The loose leaf and card system would seem admirably suited for the subscription accounts 
 of a telephone company, and have been so used in a number of instances, but many have a 
 strong prejudice against using them for so important a record, where the misplacing of a sheet 
 or card would mean absolute loss. 
 
 The use of the loose leaf and card systems, as illustrated and described herein, have been 
 found to effect great economies along various lines. Used in connection with the bound books, 
 they produce an ideal and flexible system. 
 
 THE MEANING QF THE ACCOUNTS "OPERATING" AND "MAINTENANCE." 
 
 Operating refers more particularly to the expense of procuring and conducting traffic, and, 
 of course, has nothing to do with replacements or repairs. 
 
 Operating and Maintenance are frequently confused, and a good illustration of this misun- 
 derstanding is the case of batteries used in local battery systems. It is the practice with some 
 to charge renewing batteries to operating expense. As the original cost of these batteries 
 was charged to Construction, any renewals necessary on account of power consumption should 
 be treated as the renewals of any other portion of the equipment and charged to Maintenance. 
 
 The batteries are just as much a part of the equipment as the instrument itself, and, after 
 all, it is the use of the equipment that wears it out, in this case indicated by the traffic. 
 
 The cost of charging batteries in common battery exchanges is a legitimate charge to Oper- 
 ating expense, and while it is true that, like the local battery, the traffic is responsible for its 
 weakened condition, it is not necessary to replace it, and by recharging is as good as ever. On 
 the other hand, acid and water used in the battery and labor attendance would be charged to 
 Maintenance, as this expense is not caused by the traffic and would be necessary, even if the 
 battery was not used at all. 
 
 The distribution of Maintenance as given here pertains to the repairs to each section of the 
 plant, as indicated by the division of the Construction Account. Instead of this, the distribu- 
 tion can be arranged to show the repairs to the plant as a whole, giving the nature of the 
 repairs, such as: 
 
 Maintenance — Salaries and Wages. 
 Rent, Light and heat. 
 Material. 
 Traveling. 
 Incidental. 
 
 Both classifications are in use. The only objection to the latter distribution is that it does 
 not show what has been repaired, which might be as important information to some as that 
 which shows the nature of the repairs. A combination of the two would be: 
 
 Maintenance Aerial Lines — Salary and Wages. 
 
 Material. 
 
 As this distribution would hardly be desirable, a choice of the two given above must be taken. 
 
GENERAL EXPENSE: 
 
 OPERATING: 
 
 Salaries and Wages : 
 
 Rent, Light and Heat: 
 
 Traveling : 
 
 Postage, Printing and 
 Stationery : 
 
 Directory : 
 Taxes: 
 
 Legal : 
 Insurance : 
 Incidental : 
 Salaries and Wages: 
 
 Rent, Light and Heat : 
 
 Salaries of general officers, such as president, secre- 
 tary, general manager, treasurer, auditor, cashier, 
 clerks and bookkeepers in general offices. 
 
 Rent of offices occupied by general officers, cost of 
 lighting and heating same. 
 
 Traveling expenses of general officers, car fare, etc. 
 
 stamps. 
 
 General office supplies 
 ink, account books, 
 
 such as stationery, 
 etc. 
 
 / , 
 
 Power : 
 
 Advertising and CanvasS' 
 ing: 
 
 Incidental : 
 
 
 Toll Lines: 
 
 MAINTENANCE: 
 
 Aerial Lines : 
 
 Underground Cable: 
 
 Subway: 
 
 Central Office Equipment 
 
 Sub-station Equipment : 
 
 Private Branch Eqpt : 
 Warehouse : 
 Depreciation Reserve : 
 
 TOLL LINES— Aerial Lines: 
 
 Station Equipment : 
 
 PRIVATE LINE EXPENSE: 
 
 MESSENGER EXPENSE: 
 REAL ESTATE EXPENSE: 
 
 MISCELLANEOUS EXPENSE: 
 
 INTEREST: 
 
 Cost of printing and distributing directories and 
 salaries of clerks making same. 
 
 State, city county, school or special taxes paid on 
 either gross receipts or property of company. 
 If property is in several states, amount paid in 
 each state sho uld be kept separate. 
 
 Fee or salary paid attorney. Settlements with 
 injured employes. 
 
 Insurance on buildings and equipment. (See Reserve 
 for Insurance.) 
 
 Small miscellaneous expenses, not classified under 
 the above accounts. 
 
 Salaries of traffic manager, superintendent of ex- 
 changes, chief operator, operators, matrons, branch 
 exchange managers, contract agent, clerks in 
 contract department. 
 
 Rent of offices occupied by operating department 
 
 and contract department. 
 Cost of lighting and heating same, janitor service. 
 Expense of charging batteries in Central office. 
 
 Advertising expenses, expenses incidental to getting 
 new subscribers. Salary of solicitors. 
 
 Small miscellaneous expenses not classified under 
 the above accounts. 
 
 Salaries of toll operators, commission paid on toll 
 traffic. 
 
 Expense of repairing aerial wires and cables, cost of 
 moving poles and arms and replacing same, guying 
 poles. Drops run on account of moving telephones, 
 team hire, shoeing and feeding teams engaged 
 upon the above work, car fare. 
 
 Cost of repairs to underground cable, lateral and 
 distributing cable. 
 
 Repairs to underground conduit, removal or repairs 
 to lateral pipe, cleaning manholes. 
 
 ; Cost of maintaining switchboard and subsidiary 
 equipment, including terminal racks, power equip- 
 ment, batteries, wages of repairmen and battery 
 men. If more than one exchange is operated, an 
 account should be opened with each. 
 
 Renewals of local batteries, repairs to instruments, 
 interior wiring, wages of inspectors, cost of mov- 
 ing telephones, change of location. 
 
 Repairs to equipment in private branch exchange, 
 moving instruments and inspecting same. 
 
 Salary of storekeeper and help in warehouse, rent, 
 lighting and heating same, and repairs. 
 
 The amount appropriated every month to build up a 
 reserve fund for reconstruction purposes in the 
 future. 
 
 Expense incurred in replacing poles, arms, or repairing 
 circuits, traveling expense, hotel and livery hire, 
 and wages of troublemen. 
 
 Repairs to instruments or wiring in toll line stations, 
 expense of changing location. 
 
 Cost of maintaining private lines leased and having 
 no exchange connection. 
 
 Amount paid for delivering messages at toll stations. 
 
 Repairs to buildings owned by company, water 
 license, janitor service. 
 
 The cost of special work done for any individual or 
 firm, sale of material, etc., is charged to this account 
 when it is not desirable to open up a ledger account 
 with them. In making out the bills this account 
 will be credited. 
 
 Interest on bonds or notes. 
 
The following subsidiary accounts of construction, represent the entire cost of building the different divi- 
 sions of the plant as indicated by the title of the accounts, and includes labor, material, traveling expenses, 
 teams or any expense caused by the work. Charges to these accounts must be in the nature of additions to the 
 plant to take care of new business or any increase of the plant not caused by repairs or replacements: 
 
 CONSTRUCTION, EXCHANGE, Aerial Wire: 
 
 Bare and insulated wire run for new subscribers, 
 trunk lines, exchange lines, drops, also brackets 
 and knobs used in connection with same. 
 
 Aerial Cable: 
 
 Expense of putting up aerial cable, messenger wire, 
 terminal heads. 
 
 Underground Cable: 
 Poles : 
 
 Cable pulled in underground conduits, laterals, etc. 
 
 Cost of erection of poles, cross arms, insulators, steps, 
 messenger hangers, brackets or knobs on poles, 
 gujdng, painting, if done after erection. 
 
 Subway : 
 
 Conduits placed underground for underground cable, 
 laterals a;nd pipes for distributing cable, manhole 
 frames and covers. 
 
 Right of Way : 
 EQUIPMENT, Central Office: 
 
 Expenses incurred in getting right of way permits for 
 pole lines on private or public property. 
 
 Cost of switchboard, batteries, charging machines, etc., 
 installed in Central Office, switchboard chairs, mon- 
 itors' desk, cross connecting racks, terminals. 
 
 If more than one exchange is used the name of 
 each should be designated and kept separate, the 
 proper charges being made to each. 
 
 Subscribers' Station: 
 
 Cost of installing telephones for new subscribers, 
 interior wiring, lightning arresters, etc. 
 
 Private Branch Exchange : Installation of switchboards, instruments, power equip- 
 ment, wiring, etc., for private branch exchanges. 
 
 TOLL LINES, Aerial Wire: 
 
 Entire cost of stringing wire for toll purposes outside 
 of city exchanges. 
 
 Aerial Cable: 
 Poles : 
 
 Cable and messenger wire strung on toll lines. 
 
 Poles, cross arms, insulators, brackets used in build- 
 ing toll lines. 
 
 Right of Way: 
 Station Equipment: 
 
 Expense incurred in securing right of way permits. 
 
 Instruments installed and inside wire run for toll 
 stations. 
 
 MATERIAL AND SUPPLIES: 
 
 Supplies of all kinds that are kept in stock in ware- 
 house to be issued to different departments as 
 needed. 
 
 TOOLS: 
 
 All tools to be charged to this account as purchased, 
 except those to replace old ones worn out, which 
 are to be charged to Maintenance. 
 
 HORSES AND WAGONS: 
 
 Horses, wagons, carts, buggies, harness. Maintenance 
 to be charged when worn out. 
 
 OFFICE FURNITURE AND FIXTURES: 
 
 Desks, chairs, etc., in office of Company, excepting 
 Central Office. 
 
 REAL ESTATE ACCOUNT: 
 
 All real estate purchased and buildings erected. When 
 more than one building is owned, each building 
 should have a separate account under its own name, 
 being of course a subsidiary account of real estate. 
 
 The cost of erecting building should be kept sepa- 
 rate from cost of lot. 
 
The following classification of revenue account is designed to cover the usual sources of revenue of a 
 telephone company. In case other sources of revenue exist not enumerated here, and it is considered impor- 
 tant and desirable to know the amount, an account should of course be opened with a title indicating the nature 
 of the revenue. 
 
 In making out bills for any service rendered as classified below, Accounts Receivable will be charged 
 (if no individual account is carried) and the appropriate Revenue account credited. 
 
 REVENUE: Exchange Service : 
 
 As its title indicates this account shows the amount 
 of revenue from telephone service furnished sub- 
 scribers in the exchange. All bills issued for 
 telephone service are credited to this account. If 
 the bills are issued monthly the full amount is 
 credited. If quarterly the method as described 
 under the account Reserve for Unearned Rentals. 
 It might be desirable to know the amount of 
 revenue from different classes of service, separat- 
 ing business and residence. In that case separate 
 accounts would be opened for these different sources 
 of revenue, these being subsidiary accoimts of the 
 main Revenue Account. 
 
 Toll Service: 
 Private Lines: 
 
 Earnings of toll lines. Long distance business. 
 
 Income from private lines constructed for indivi- 
 dual use of leasers. 
 
 Messenger Service : 
 Real Estate : 
 
 Amount collected for messenger service. 
 
 Rental of real estate, buildings, etc. If a company's 
 general offices are located in its own building, the 
 rental usually charged for such quarters should be 
 charged against the expense account representing the 
 department occup5dng the quarters and crediting 
 Revenue Real Estate. Example: — 
 
 Accounting Department to General Expense: Rent, 
 Light and Heat. 
 
 Contract Department to Operating Expense, Rent, 
 Light and Heat. 
 
 Construction Department to Maintenance (subdivided) 
 
 Interest and Discount : 
 
 Miscellaneous : 
 
 Interest on bank balance and on notes held, 
 on bills for material purchased. 
 
 Discount 
 
 Sale of old material, etc., rental of space on pole 
 lines. Profit on special work. 
 
 ACCOUNTS PAYABLE. 
 
 This account will appear on the trial balance only, and represents the total of balances of Voucher 
 Payable, Individual Accounts, Unpaid wages. Officers' Expense Accounts. Its balance should always be a 
 credit, indicating the amount of unpaid accounts the company is liable for. 
 
 BILLS PAYABLE. 
 
 Notes given by the company to secure a loan or in payment of goods, are credited to this accoimt 
 When the notes are paid Bills Payable is debited and Cash credited. The interest on the notes should be 
 charged to Interest Expense. 
 
 ACCOUNTS RECEIVABLE. 
 
 The total of monthly or quarterly bills issued for telephone rental or toll service is charged to this 
 accoimt. In order to separate the rentals from the tolls two accounts should be carried. Accounts Receivable- 
 Rentals and Accounts Receivable-Toll. This account on the balance sheet will not only include the above 
 accounts, but also the accounts. Coupon Sales and Miscellaneous Bills. Coupon Sales represent the total of 
 all toll line coupons sold. Bills issued for the sale of old material, cross arm rental or any miscellaneous 
 work are included in the account Miscellaneous Bills. The debit balance of Accounts Receivable is the amount 
 owing the company still unpaid. 
 
 BILLS RECEIVABLE. 
 
 When a note is received in heu of cash in settlement of a bill for telephone service Bills Receivable 
 will be charged and Accounts Receivable credited. If the note is not paid and becomes worthless the account 
 is closed out into Reserve for Uncollectible Accounts. 
 
 The par value of all notes on hand is indicated by the debit balance of Bills Receivable and interest 
 collected on notes will be credited to Revenue Interest and Discount. 
 
 CASH. 
 
 This account on the General Ledger represents the balance of cash on hand, as shown by the cash book 
 On the trial balance Cash Account will not only include the amount on hand, but also in bank indicated 
 by the balance of General Ledger Bank Account. ' 
 
BONDS. 
 
 If any bonds are issued to raise funds, Cash will be charged for the amount they are sold for and 
 Bonds Account credited. 
 
 CAPITAL STOCK. 
 
 When stock is issued to provide working capital the opening entry will be 
 Stock Subscription: 
 
 To Capital Stock 
 
 The term "stock subscription" is used as the names of the stockholders are not shown on the General 
 Ledger, and is a resource inasmuch as the stockholders promise to pay the amount. The subscription may 
 be payable in installments and in that case the entry will be 
 
 Sundries : 
 
 To Capital Stock $2000 
 
 Stock Subscription Installment No. 1 $500 
 
 No. 2 500 
 
 No. 3 500 
 
 No.i 500 
 
 When payments are made on the installments the entry will be 
 
 Cash: 
 
 To Stock Subscription Installment N'o. 1 
 
 If the total amotmt of Capital Stock subscribed for was paid in one amount, the entry would be 
 
 Cash- 
 To Capital Stock 
 
 Another method which has many advocates makes an entry recording the amount of the proposed 
 capital as follows; 
 
 Treasury Stock: 
 
 To Capital Stock 
 
 The amount subscribed is then disposed of by the entry. 
 Stock Subscription or Installment: 
 To Treasury Stock 
 
 When the subscription is paid Cash will be charged and Subscription account credited. The result of 
 this process is that a certain amount of stock is left in the treasury to be disposed of at some future time 
 when necessary. If stock is sold at a discount the differences between the par value and the amount received 
 should be charged to Stock Discount and when the earnings are large enough it should be closed by charging 
 Surplus. 
 
 DIVIDEND ACCOUNT. 
 
 If the earnings for the year warrant paying a dividend, the amount required is transferred from Surplus 
 by the following entry: 
 
 Surplus: 
 
 To Dividend Account 
 
 For dividend No. 1 $00 per share 
 
 A voucher is made to cover the amount and entered on the Voucher Record, charging Dividend Account 
 and crediting Dividend No. 1. When payment is made, the entry from the Cash Book will be 
 
 Dividend No. 1 
 
 To Cash. 
 
 A different method is used when dividends are payable quarterly or semi-annually. If the income state- 
 ment shows that a dividend is justified or earned, the amount decided upon is charged on the Voucher Record 
 to Dividend Account and Dividend No. 1 credited. When the dividend is paid, the entry will be 
 
 Dividend No. 1 
 
 To Cash. 
 
 Dividend Account will be closed out at the end of the year into Profit and Loss. It is possible for 
 the income statement to show that a dividend has been earned, and yet not have enough cash on hand to 
 pay it. In this case the company would have recourse to borrowing the amount necessary. This is not 
 objectionable, and only indicates that the money, instead of being saved for dividends, has been used in the 
 business more profitably. 
 
 PROFIT AND LOSS, 
 
 In order that the profit or the loss for the year may be determined, the balances of all expense and 
 revenue accounts are transferred at the end of the year to this account, so that a summary of the business 
 for the year may be shown in simple form. This can be done by making a Journal entry, crediting the various 
 expense accounts with the amount of their debit balance, and charging Profit and Loss with the total of 
 these balances. 
 
 Revenue accounts will be charged with the amount of their credit balances, and Profit and Loss 
 credited. 
 
 Examples : 
 
 Sundries • 
 
 To Profit and Loss $125.00 
 
 Revenue Exchange Service $ 50.00 
 
 Toll Service 75.00 
 
 To close the above accounts. 
 
 Profit and Loss 110.00 
 
 To Sundries: 
 
 General Expense S. & W 50.00 
 
 Operating S. &W 60.00 
 
 To close the above accounts. 
 
The same result can obtained by eliminating the journal entry and inserting the amount necessary to 
 balance the accoimt, writing in Profit and Loss, and transferring the amovmt to the opposite side of Profit and 
 Loss accoimt. 
 
 The profit for the year is shown by the excess of the credit side over the debit, and of the resulting 
 balance the amount not necessary for Reserve Accounts should be carried to Surplus, closing the account. If 
 the debit side should be the larger, the balance will show the amount of loss for the year. 
 
 SURPLUS. 
 
 This account represents the profits left over or undivided after Reserve Accounts have been provided 
 for. Some companies, in an endeavor to maintain a fixed dividend rate, draw on the surplus of past years 
 when the earnings during a bad year have not been enough to pay the usual dividend, more especially when 
 there is a substantial surplus accumulated from the profits of past years. 
 
 RESERVE ACCOUNTS. 
 
 RESERVE FOR DEPRECIATION. 
 
 A portion of the net earnings every month should be set aside to form a Depreciation Reserve, to 
 provide for renewing any portion of the plant that may become obsolete due to improvements, such as 
 switchboards or instruments, or any portion of the plant that has outlived its usefulness. This is constantly 
 occurring in the telephone business, and means must be provided for it. 
 
 Any company without such a reserve will be compelled to charge the cost of reconstruction against the 
 earnings of the year in which it takes place. 
 
 The elements of invention and improvement are important factors to be considered, in any scheme 
 to provide for depreciation. Ordinarily the life of some particular part of the plant might be ten years, and 
 we could apportion the amount to be set aside or credited each year to Reserve for Depreciation, representing 
 the depreciation for that year, so that at the end of the term, when actual replacement would take place, the 
 reserve fund would equal the original cost of that portion of the plant which is to be replaced. However, at 
 the end of five years an improvement (storm or fire) might render this portion of the plant valueless except 
 for the salvage that might be obtained. 
 
 Therefore, owing to the constant change and development in the business, as well as renewals and 
 replacements, which cannot be accurately foreseen, it is best to have a reserve that will provide for any 
 reasonable contingency that is Uable to occur, and in the absence of any definite knowledge as to the life or 
 shrinkage in value of any portion of the plant, before that portion is actually replaced or abandoned it would 
 be better to await its final disposition, and then in the case of renewal, charge the original cost off to Reserve 
 for Depreciation and credit Construction, the cost of replacement being charged to Construction. But the 
 original cost is not always known, as the accounts are not arranged to show the original cost of any particular 
 pole line or cable (unless the work was done under an estimate), and the books only show the total amoim.t 
 Invested in all the pole lines and cables in the plant. 
 
 Therefore, when reconstructing or replacing any section of the plant whose original cost is not known 
 it is necessary to charge the cost of replacement to Reserve for Depreciation. 
 
 This reserve can be created and carried in two ways: 
 
 (1) As a liability by charging Profit and Loss at the end of the year and crediting Reserve for 
 Depreciation. Possibly the best plan, when it has been decided to set aside a specified amount every year to 
 form a fund for reconstruction purposes in the future, is to make an entry every month charging Maintenance- 
 Depreciation Reserve with the monthly proportion and crediting Reserve for Depreciation (called by some 
 Reserve for Maintenance). When the actual reconstruction takes place Reserve for Depreciation will be 
 charged with the cost. 
 
 In this method the cost of building up this reserve is treated as a necessary expense, and placed 
 under a separate subdivision of Maintenance, to which account it properly belongs, so that the amount 
 appropriated to this reserve will show on the balance sheet every month. This reserve is not property in the 
 sense that cash or bonds are, but simply shows that there has been an amount set aside from profits to care 
 for extraordinary replacements, and that the money can be used more profitably by the company than by 
 tjdng it up in a special f\md. 
 
 (2) As an asset this reserve would appear as a Depreciation Fund, showing that cash or bonds or 
 property of some kind was set aside from each year's income to form a fund, which can be quickly converted 
 into cash in case of need. Some companies invest a portion of their Reserve for Depreciation in a reserve 
 fund. In this case, both will appear on the balance sheet. 
 
 RESERVE FOR UNEARNED RENTALS. 
 
 Where rental bills are sent quarterly in advance this account is used as a reserve for the amount of 
 revenue unearned, so that the revenue earned for each month will show on the balance sheet. The entry 
 will be as follows: Two-thirds of the amount of the bills issued, representing the two months unearned is 
 credited to Unearned Rental and one-third representing the current, to Rentals or Revenue Account. 
 
 For each of the two succeeding months Reserve for Unearned Rental is charged with one-third of the 
 amoimt and Revenue credited. This places the proper proportion of revenue in each month. 
 
 RESERVE FOR ACCRUED INTEREST. 
 
 If the corporation has bonds outstanding upon which interest has to be paid at intervals in the future 
 it becomes necessary, in order that the expense may be divided equally among the different months of the 
 period, and consequently appearing on the balance sheet, to make an entry every month charging Interest 
 expense and crediting Reserve for Accrued Interest. The totals of these entries should of course equal the 
 contemplated payment, keeping pace with the interest as it accrues. When the interest is paid Reserve for 
 Accrued Interest is charged and Cash credited. The same procedure is repeated for the next period and so on. 
 
 RESERVE FOR TAXES. 
 
 This account is treated in the same way as Accrued Interest, General Expense Taxes beine charged 
 with the proper monthly proportion of the taxes for the period, and Reserve for Taxes credited The 
 payment of the taxes will be charged to Reserve for Taxes. 
 
 RESERVE FOR INSURANCE. 
 
 As insurance is purchased for a given time the premium paid is charged to Reserve for Insurance and 
 It becomes an asset. Its consumption is recorded by an entry made every month charging General Exn^n^P 
 Instance and creditmg Reserve for Insurance. The asset thus diminishing in amount until the expiration 
 
RESERVE FOR DIRECTORY. 
 
 The method pursued in this account is the same as Reserve for Insurance. General Expense 
 Directory is charged through an entry every month and Reserve for Directory credited. 
 
 Instead of carrying the accounts Reserve for Insurance and Reserve for Directory as an asset, they 
 could be carried as a liability in this way; when a bill for directories is due the amount is taken from 
 Surplus by an entry charging Surplus and crediting Reserve for Directory. The amount paid will be charged 
 to Reserve for Directory, and the expense equally divided among the months of the period by an entry made 
 every month charging General Expense Directory and crediting Reserve for Directory ; by the time another 
 bill comes in for directories a reserve has accumulated to meet the expense. The procedure will be the 
 same for the next period and so on. In using this method care must be taken to have the Reserve Accoimt 
 large enough to meet the expected expense. 
 
 RESERVE FOR UNCOLLECTIBLE ACCOUNTS. 
 
 As a certain proportion of Accounts Receivable will prove uncollectible owing to failure of subscribers 
 to pay their bills, and as the revenue is calculated on the supposition that all bills are collectible, provisions 
 to meet this loss should be made out of the profits. If an estimate can be made of the loss of this nature 
 that will take place during the year, the amount can be set aside from Surplus at the beginning of the year, 
 by an entry charging Surplus and crediting Reserve for Uncollectible Accounts, and the bad accounts as they 
 accumulate should be charged against Reserve for Uncollectible Accounts and Accounts Receivable credited. 
 
 This loss can be taken care of in another way. An account could be carried called "Uncollectible 
 Accounts" and the bills charged against this account and Accounts Receivable credited. "Uncollectible 
 Accounts" would be closed out at the end of the year into Profit and Loss. Should accounts that have been 
 charged ofE be paid, "Uncollectible Accounts" should be credited. 
 
 RESERVE FOR OUTSTANDING TOLL TICKETS. 
 
 This account shows the amount of all outstanding toll coupons, which may be either used in payment 
 of toll bills or must be redeemed in cash. It is not a reserve in the sense that any special provision has been 
 made for it, but as it is a liability it is better carried under the Reserve Accounts. 
 
 RESERVE FOR DISCOUNT ON TOLL TICKETS. 
 
 Discount allowed on toll tickets sold can either be carried as an expense account closing into Profit 
 and Loss at the end of the year, or, as in this case, establishing a reserve to meet all charges from this source. 
 
 INSTRUMENTS TAKEN OUT. 
 
 The loss to Equipment Account owing to instruments taken down, due to discontinuance of service, 
 should be charged to some individual account, indicating the nature of the charges, which is closed out into 
 Profit and Loss at the end of the year, or charged to Maintenance. As the cost of installing instruments 
 is not absolutely uniform, the amount is best arrived at by taking the average cost of installing a number of 
 instruments and deducting from this amount the value of material that could be taken down and used 
 again. While this loss will consist principally of labor used in the original installation there is some loss of 
 material, office wire, etc., that is seldom taken down in large exchanges. After the amount has been found, 
 an entry is made every month charging the appropriate account and crediting Equipment Subscribers Station 
 with the total for the month. 
 
 This rule does not apply to instruments that are removed on account of change of location, as labor 
 of moving instruments is charged to Maintenance. 
 
 It is understood, of course, that Equipment Subscribers Station is credited with the value of all 
 instruments taken down during the month on the material statement. 
 
 GENERAL BOOKS. 
 
 The principal books used by a telephone company to carry out a system of accounting are General 
 Journal, General Ledger, Cash Book, Subscribers' Ledger, Toll Ledger, Voucher Record, Material Journal and 
 Material Ledger or Statement. While there are other books used, these are the most important. All others are 
 auxiliary and their number, arrangement, etc., will depend upon the ideas of the accounting officer in charge. 
 
 A description of the various operations and entries necessary to care for a month's business is deemed 
 advisable, as any one with any idea of bookkeeping can, by following out the entries, have no difficulty in 
 charging or crediting the proper accounts and getting out a complete trial balance. 
 
 The general journal and ledger mentioned herein are the kind generally used in commercial business, and 
 any description of them would seem unnecessary. 
 
 VOUCHER RECORD. 
 
 The voucher system is now used by most of the large corporations throughout the country, especially 
 public service companies. Its advantages are the facility it offers for investigation and auditing of accounts, 
 and filing of receipts of uniform size that may be referred to at any time. 
 
 A voucher is not only a receipt for money paid, but should also give the authority for the expenditure by 
 containing the endorsement of one or more executive officers of the company. 
 
 The bills that have been passed for payment are attached to the voucher by a metal fastener of some 
 kind, or by paste if there is only one bill. 
 
 It is the practice of some corporations to require that every bill should be entered separately on the 
 voucher, but every purpose will be served by entering the total amount of the bills with the notation "as per 
 bills attached," or some phrase indicating the contents of the bills. The distribution of the bills will be placed 
 on the back. 
 
 The vouchers are then ready to be entered in the Voucher Record, an illustration of which is shown in 
 Form No. 1. This book shows in detail the expense for the month for which cash will be paid out. The 
 vouchers should be entered in alphabetical order if possible, and numbered consecutively. It would be well 
 to have checks bear the same number as the voucher. 
 
 After all vouchers have been entered for the month, the columns should be added and the entry made in 
 the journal as follows. The totals of the columns representing the distribution will be the debit side of the 
 entry, while the names in the column, "In favor of," will be the credit side. In making the entry it will not 
 be necessary to specify each individual account, as there are many firms and individuals that it is not desirable 
 to open a ledger account with. These are added together and placed under one account called "Vouchers 
 Payable." 
 
It is customary with most companies to have a few individual or ledger accounts, especially those with 
 whom considerable business is done every month. In case officers of the company have expense accounts, it 
 will be necessary to have an individual account on the ledger with each of them. 
 
 A voucher is made for the pay rolls, and is entered on the Voucher Record and distributed as indicated 
 by the labor reports. 
 
 Taking Form No. 1 as a guide, the journal entry for the month would be: 
 
 Sundries: 
 
 To Sundries. 
 
 General Expense — Salary and Wages $ 25.00 
 
 Incidental 1.25 
 
 Operating — Salary and Wages 50.00 
 
 Maintenance — Aerial Lines 35.00 
 
 Subway 5.00 
 
 Material and Supplies 306.50 
 
 Dividend Account 500.00 
 
 Construction — Aerial Wires 160.00 $1,082.75 
 
 To 
 
 Vouchers Payable $135.00 
 
 John A. Lewis Co 120.00 
 
 Unpaid Wages 270.00 
 
 Dividend No. 1 500.00 
 
 Wm. Jones — Expense Account 7.75 
 
 Treasurer— " " 50.00 $1,082.75 
 
 For distribution of expenses for the month of , as shown by Voucher Record. 
 
 Usually checks are not given for small amounts, and all bills under a certain amount, say $5.00, can 
 be paid in cash by the treasurer or cashier and included in his expense or petty cash account. 
 
 In making a journal entry it is very important that an explanation follows, as no misunderstanding can 
 then arise. 
 
 CASH BOOK. 
 
 The form of cash book used can be single column as shown in form No. 3, or more elaborate with a column 
 for the different classifications of receipts and expenditures. This latter style is called the columnar. Form 4. 
 
 All cash received is entered on the left hand page and cash paid out on the right hand, or in other 
 words, all cash received is debited and cash paid out is credited. 
 
 Again taking up the vouchers described in the Voucher Record ; when payment is made of these vouchers 
 the amount paid and to whom paid will be entered on the credit side of the cash book and the journal entry will be 
 
 Sundries: 
 
 To Cash $1,082.75 
 
 Vouchers Payable $135.00 
 
 John A. Lewis Co 120.00 
 
 Unpaid Wages 270.00 
 
 Dividend No.l 500.00 
 
 Wm. Jones Expense Account 7.75 
 
 Treasurer's Expense Account 50.00 1,082.75 
 
 In making the above entry it will be seen that the debit is the same as the credit of the preceding one 
 (Voucher Record). Although it might not appear in exactly that form in one month, as settlements for 
 January purchases for instance, ordinarily would not be made until February, and it is possible that a Voucher 
 might not be paid for several months, and then again, some accounts (Pay Rolls, Expense Accounts) might be 
 paid in the current month. The debit side of the cash book is taken care of in this way, All cash received is 
 placed on the debit side with name indicating the source of payment. The Journal entry will be as follows, 
 depending upon the source of the payments. 
 
 Gash $1,524.50 
 
 To Accounts Receivable — Rental $1,335.00 
 
 Accounts Receivable— Toll 75.00 
 
 Revenue Pay Stations 27.00 
 
 Revenue Interest and Discount 62.50 
 
 Miscellaneous Bills 25.00 
 
 If the single column cash book is used it will be necessary to make a summary at the end of the month, 
 placing all like accounts together. The advantage of the columnar cash book is that only the columns have to 
 be footed at the end of the month and the entry is quickly made. 
 
 SUBSCRIPTION LEDGER OR LEASE BOOK. 
 
 The Subscription Ledger can be a bound book, loose leaf or card system, and while the bound subscrip- 
 tion ledger is in almost universal use, the loose leaf and card systems are in use by some of the largest 
 telephone companies in the country. The advantages of the loose leaf book is that it is not necessary to 
 write up new books, far in advance, leaving a certain amount of space for new business. The card system 
 has not only this advantage, but also the different classifications of service are more easily kept together 
 and the earnings quickly taken off. The disadvantage of the loose leaf ledger or card systems is the possibility 
 of misplacing a sheet or card. ^ ^ 
 
 The Subscription Ledger as shown by Form No. 5 is only for rental accounts, the toll accounts beine 
 kept m a separate book. Bills for telephone service are made out monthly or quarterly in advance If the 
 bills are payable one month in advance, the earnings for the month are obtained by adding the total of the 
 rental columns of the Subscription Ledger. After the total for the month has been obtained an entry is made 
 charging Accounts Receivable and crediting Revenue Exchange Service. If it is desirable to separate the 
 different classifications of service, it will be necessary, instead of taking the total of the Subscription Ledger 
 column, to make up a summary picking out the amounts on each page of each kind of service The columns 
 of the summary are then added, and the entry is made as described above, crediting the different classifications 
 of revenue. 
 
If the bills are to be made quarterly in advance the operation described under the account Reserve 
 for Unearned Rental will be followed, but in addition an entry will be necessary for all new business obtained 
 during the balance of the quarter. This entry is exactly the same as the other except that the amount 
 actually earned during the current month is credited to that month. 
 
 In making out bills in advance for telephone service it often happens that service is not furnished 
 for all of the period represented by the bill on account of the subscribers giving up the phone. In this case 
 Revenue Accoimt should be charged with an amount equivalent to the period for which service was not 
 furnished and Accounts Receivable credited. 
 
 The total of unpaid accounts shown in detail on the Subscribers Ledger should correspond with the 
 balance of Accounts Receivable Rentals. 
 
 If the contracts are to be given a lease number they should run consecutively, and each new 
 subscriber given the next number. When a contract is cancelled or expires the number dies with it. 
 
 The form of Lease Book as shown by Form No. 5 is made with one-half sheet binding and fifty names 
 to a page, and will last two years. It can be made with any number of sheets. 
 
 While this form is designed to carry the balances forward each month, usually in large exchanges this 
 feature is dispensed with on account of the labor involved. 
 
 TOLL ACCOUNTS. 
 
 The forms ordinarily used at toll stations to record the toll business are Toll Journal, Check Ledger, and 
 Check Report: The Toll Journal (Form 6) is used to post the details of each message sent or received, which 
 are in turn posted to the Check Ledger. Instead of doing this some companies prefer that the toll tickets be 
 made out in duplicate, and each day's tickets posted direct to the Check Ledger which is a summary of each 
 day's business of the month for that particvilar station. The original toll tickets are sent to the subscriber at 
 the end of the month with his bUl, and the duplicates are filed in envelopes so that they can be referred to 
 in case of dispute. These envelopes should have on the front a blank form so that the name of subscriber, 
 dates, etc., can be inserted. These envelopes can be kept as a record of the station as long as thought 
 necessary. 
 
 The Check Ledger (Form 7) should be loose leaf, with a sheet for every station with which any business is 
 done, arranged in alphabetical order throughout the book. It is a permanent record of that station. 
 
 The monthly Check Report (Form 8) of each station shows in condensed form the amount of business 
 done with other stations, being made out directly from the totals of the Check Ledger and sent to the general 
 office at the end of the month. 
 
 In order that the business of each station may be quickly referred to in the general office without going 
 through the station reports, the totals of the check reports are posted in a loose leaf sheet shown in Form 9. 
 This sheet shows the amount of business of each station for the month. 
 
 The earnings for the month are obtained by adding the column (balance due) and the entry is made 
 charging Accounts Receivable-Toll and crediting Toll Revenue. 
 
 The balance due from each station is posted to the Toll Ledger which is shown in Form No. 10. 
 This is arranged to show the amount due from each station for the month, the balance, if any, from the 
 previous month, and the amount paid each month. 
 
 This book is also arranged to carry subscribers' toll accounts. 
 
 The advantage of this book is that it shows the monthly business of all stations for the entire year in 
 one line. 
 
 When toll tickets are sold at a discount the entry will be 
 
 Coupon Sales 
 Biscount on Coupons 
 
 To Toll Coupons 
 
 When the tickets are paid for the entry will be 
 
 Cash 
 
 To Coupon Sales 
 
 When toll tickets are turned in in payment of toll bUls the entry will be 
 
 Toll Coupons 
 
 To Accounts Beeeivable-Toll 
 
 If toll coupons are redeemed the entry will be 
 
 Toll Coupons 
 
 To Cash 
 
 The balance of the account Toll Coupons always show the amount of outstanding toll tickets, and on the 
 trial balance is shown under the heading Reserve for Outstanding toll tickets. 
 
 MATERIAL JOURNAL. 
 
 This book is designed to show all purchases of material for the stock account, being entered direct 
 from the bills giving the firm's name, quantity of material, amounts, etc., and in case purchased for any 
 department the name will be given also. The ordinary commercial journal will answer the purpose. All 
 charges to material are entered in the first column and credits in the second. The total of material used 
 during the month, as shown by the material statement is placed upon the Material Journal in the form of an 
 entry {Sundries to Material) also the entry for material taken down. The same entries are placed upon the 
 General journal with this difference, that they show the different maintenance and construction charges that 
 go to make up the debit or credit of the entries. 
 
 Correcting entries affecting material are to be placed on the Material Journal also. 
 
 The balance of the Material Journal at the end of the month should be the same as the balance of 
 the material account in the General Ledger. It will also show the value of material on hand as shown in 
 detail by the Material Statement or Ledger. 
 
 The material is posted from the Journal to the Material Ledger or statement, whichever one is in use. 
 While this book is not absolutely necessary, as an arrangement could be made to enter purchases of material 
 direct to Material Statement, its use is strongly recommended on account of its many advantages for 
 reference, especially for large companies. 
 
MATERIAL STATEMENT. 
 
 Too much importance cannot be given to an accounting system that will show in detail the possession 
 of the company in material and supplies, their location and the different transactions as they occur during 
 the month, such as material used, taken down, sold, or issued to different departments. A good method of 
 accounting, for material is shown by Form No. 11. This is a large sheet printed in block form. Each department 
 that carries a stock of material will have its name written at the upper left hand corner of the sheet, and the 
 material on hand listed in alphabetical order in the proper column. 
 
 All transactions by any department in material will be entered upon the sheets reserved for this depart- 
 ment. The material purchased during the month is posted from the material journal to the sheets of the proper 
 department and placed in the "received" column. Material issued will be placed in the "issued" column. 
 Material used in the column provided for the different maintenance and construction charges. 
 
 If any material is taken down to be credited, it is placed in the "taken down" column. In a large 
 company there will be more or less taken down every month. 
 
 Material sold can be put in any of the vacant columns on the right hand side of the sheet, giving the 
 purchaser's name at the top of the column. 
 
 Taking the amount on hand the first of the month, which may be either an inventory or balance from 
 the preceding month, add the amount received or purchased during the month. These totals should be divided 
 so as to get the average price of each article, which will be the proper price to use in charging off the material. 
 This is very important, as the price of material on hand may differ greatly from that more recently purchased. 
 In a large company it would be very difficult to distinguish between the different purchases of material, so the 
 best plan is to carry all together on the books and to charge off at the average price. If this is not done the 
 balance will frequently show an absurdly large valuation for a small stock or vice versa. 
 
 The average price being put in the price column and all extensions made, the amount of each article 
 on hand the 31st of the month is found by adding the amounts "on hand first," "received" and "taken down". 
 From this total subtract the total of the issued and used amounts. The columns should then be added and to 
 prove the balance of the sheet we treat the totals in the same way as the individual article. The difference 
 should be the same as the total of the "on hand, 31st" column. The journal entry for the month is then 
 made, charging the accounts as shown by the totals of the distribution and crediting Material. 
 
 Example, see form No. 11. 
 
 Sundries: 
 
 To Material $5.80 
 
 Maintenance Aerial Lines $1.00 
 
 Construction Poles 4.80 
 
 For material used during the month as shown by material statement. 
 
 Material $1.20 
 
 To Construction Poles .$1.20 
 
 For material taken down during the month. 
 
 If a number of sheets are used, it will be necessary to make up a summary, placing the totals of all 
 similar accounts together so that they can be conveniently added 
 
 In case of a warehouse, where no material is used, but issued to a number of departments, the column 
 devoted to "used" can be used for "issues" giving each department a column. After all of the sheets have 
 been footed and balanced, a balance sheet should be made, upon which should be put the totals of each sheet. 
 The object of doing this is to show that the actual amount charged to any department is received by that de- 
 partment. The material statement should have two columns under "received." One "foreign" showing 
 purchases, and a column "local" for receipts from other departments or exchanges. The amount "on hand 
 31st," as shown by balance sheet must be the same as balance of the journal. A small company with no 
 departments would need no balance sheet as the material could be carried in one account, and the opera- 
 tions would be very simple and easily taken care of. The only objections to this system is that of writing up 
 new sheets every month and carrying the balances forward. 
 
 This is more than counterbalanced by its many advantages, such as ease of finding errors, etc., and it 
 is much easier to balance than a ledger. It will also show the location of material in different exchanges, towns 
 etc. 
 
 MATERIAL LEDGER. 
 
 Another way of keeping material accounts is by using a ledger. At the end of the month the material 
 is posted from the journal to the ledger and placed on the debit side, and all material used is posted to the 
 credit side of the ledger account. It is understood that a page is given to each article. 
 
 In order that the correct price be used in charging off material, the credit side is deducted from the debit 
 side. The average price is then found by dividing the value by the quantity. The balance wHl always show 
 the amount on hand. -^ 
 
 The advantages of this system are that you can quickly refer to any particular accoimt which wUl show 
 the total purchases durmg the year, and the amounts purchased from each firm, also the total amount of anv 
 article used during the year. ^ 
 
 Its disadvantages are that you cannot tell from the ledger account how the material has been used and 
 under what charges, or its location. 
 
 In using this system it is necessary to make up a statement of material used during the month Drooerlv 
 priced and extended, showmg the different amounts used under each charge, maintenance, construction; etc 
 
 DEPARTMENT LEDGER. 
 
 In case of a large company having a number of departments, each department shall have a loose leaf 
 ledger, the sheets of which are ruled as shown m Form No. 12. 
 
 A sheet is given to each article carried by that department, and any movement in that article is recorded 
 daily from the foremen s work report, or dray ticket. <=<.-uiucu 
 
 To avoid writing out the names of the various maintenance and construction charges numbers renre 
 sentmg the accounts can be used saving considerable space and time. Example 75 at the head of a column 
 would mean that the total is to be charged to Construction Aerial Wires. i-uiumn 
 
 If the material is entered in this book every day, at the end of the month all that will be necessary to 
 do will be to foot up the column and the material statement can be written up direct from the sheets 
 
 _ Or, a summary might be made at the end of the month from the work reports, showing material used 
 received, etc., and the total could be placed on one line. This would save considerable paper but would not 
 have the advantage of showing the daily transactions m case of reference. f t- , ^^^ wuum not 
 
The sheets are ruled on both sides and are good for two months if used daily. When taken out they 
 should be filed away for reference. 
 
 A ledger of this kind is quite inexpensive, as loose leaf sheets can be purchased very cheaply and the 
 binder with good treatment will last indefinitely. 
 
 A great advantage is that if an article, different from anything previously in stock, is received during 
 the month, all that is necessary is to enter the name of the article on a sheet and insert in ledger. This is the 
 advantage of loose leaf system — the ability to insert leaves at intervals during the month, keeping the con- 
 tents in alphabetical order. 
 
 ESTIMATES. 
 
 When it is desirable to know the cost of any new work without the trouble of going over all of the reports 
 after the work is finished, an estimate number can be given to cover the work when it is commenced, and as it 
 progresses labor and material can be charged to that number with the classification of the work following. 
 For example, building a pole line. The pole work could be charged to estimate No. 50 construction poles. 
 
 Stringing the wire would be No. 50 construction aerial wires. 
 
 These charges will go through the distribution of the voucher record and journal in this way, and then can 
 be posted to the ledger to their proper construction account, leaving off the estimate number. 
 
 It is customary with some companies having a good deal of new work to have a petty ledger in which 
 all estimates are recorded, giving a description of the work and divided into the proper classification, such as 
 poles, cables, wires, etc. 
 
 These estimates are posted from the journal to the general ledger to the proper construction account 
 and also to the petty ledger. 
 
 After the work is finished it can be easily referred to and serve as a valuable record and guide, especially 
 to engineers in planning new work. 
 
 FOREMAN'S WORK REPORT. 
 
 A report is made out by the foreman for each installation made or any work done during each day, giving 
 a description of the work and time of men engaged, with their rate, also material used. In case of the gang doing 
 wire and pole work at the same time, a separate report (Form No. 13) should be made of each, containing labor 
 and material. Where a gang installs a telephone complete doing outside and inside work at the same time, 
 the labor and material used on inside wiring should be kept separate. This is necessary in order that the 
 proper charge may be made to the various subdivisions of Construction. When a gang goes from house to 
 house installing phones, etc., it is very important that a separate report be made of each job, as it is often 
 necessary to find the exact cost of any particular work. 
 
 Reports used by wiremen should be printed in two colors, one for installations and the other for removals 
 (Form No. 14). This is a great advantage in filing, keeping the maintenance and construction charges separate. 
 
 The names and locations, classifications, etc., should be placed on the report in the office and then 
 handed to the wiremen to be filled out on the job when the work is done. At the close of the day the wiremen 
 should return to the office all reports of work done during the day. Provision is made for recording the time 
 the job is commenced and finished. This serves as a daily check on each man's work. 
 
 PAY ROLLS. 
 
 A great aid in making up pay rolls is to keep the name of each employe on a card shown in Form 
 No. 15. A complete record of the employe from the date of employment is available, showing all changes in 
 occupation and rate of wages. These cards are arranged and classified in the files by departments, a guide 
 card giving the name of the department. Usually in large exchanges each employe has a pay roll number, 
 which is put on the record card and also the envelope containing his wages. In arranging the cards in the 
 •department files they should be classified numerically, and according to occupation. The pay rolls are written 
 up directly from these cards, and in the case of linemen or groundmen or any employe working by the day or 
 hour the time and amount is taken from the time sheet. (Form No. 16). Those drawing monthly salaries 
 can be made up from the cards direct. The cards representing the employes who have left the service should 
 be filed and classified alphabetically so that they can be quickly referred to. These pay roll cards form a very 
 valuable record for any company. 
 
 To facilitate keeping the time of employes working by day or hour and the distribution of their labor, a 
 time sheet should be made out for each man, and the labor as reported on the daily labor report posted to it. 
 
 The time sheet shows the distribution of the labor for each day, and after it has been extended the pay 
 roll is made up from it. The distribution of the pay roll is made by making a summary of the accounts 
 shown on the time sheets and placing on the back of pay roll, so that it can be entered on the Voucher 
 Record. The time sheet should contain as many days as the pay roll represents, monthly or semi-monthly, 
 and is arranged so that the subdivisions of Maintenance and Construction can be written in instead of being 
 printed. 
 
 The pay roll (Form No. 17) gives the occupations and total time of each man, and can be made in 
 large or small sheets depending upon the size of the pay roll. 
 
 TRIAL BALANCE. 
 
 The form of Trial Balance and General Business statement shown in the following pages should be 
 printed on one sheet and folded through the center, with the trial balance on one side facing the general 
 statement on the other. This affords a complete summary of the business which can be covered with one 
 glance, and is most convenient for reference. 
 
 As the balance sheet shown here is condensed, it would be better to make up one showing all of the 
 accounts on a sheet of journal paper, and proving before condensing, or as there are trial balance books 
 printed which are well suited for this purpose, one of these could be used. The stars shown in the Trial 
 Balance column indicate where the balances should appear. The General Business statement can be arranged 
 to show almost any statistical information desired regarding the company's affairs. 
 
 It will be noticed that Reserve for Insurance and Reserve for Directory are carried on the balance 
 sheet as liability accounts. 
 
 As explained before, it is just as proper to carry these accounts as an asset; in fact, it is more often 
 done than otherwise, but as a matter of convenience in making up a condensed statement, it is preferable 
 to carry them in this way. 
 
HOME TELEPHONE COMPANY. 
 
 Condensed Trial Balance 
 
 .190. 
 
 Capital Stock, 
 
 Surplus, 
 
 Bonds, 
 
 Reserve, 
 
 For Depreciation, 
 
 Unearned Rental, 
 Accrued Interest, 
 Taxes, 
 Insurance, 
 Directory, 
 
 Uncollectible Accounts, 
 Outstanding Toll Tickets, 
 Discount on Toll Tickets, 
 
 Bills and Accounts Payable, 
 
 CONSTRUCTION EXCHANGE: 
 
 -Aerial Wire, 
 Aerial Cable, 
 Underground Cable, 
 Poles, 
 Subway, 
 Eight of Way, 
 
 EQUIPMENT:— Central Office, 
 
 Subscribers' Station, 
 Private Branch Exchange, 
 
 TO L L LI NES :— Aerial Wire , 
 Aerial Cable, 
 
 Poles, 
 
 Right of Way, 
 
 Station Equipment, 
 
 Material and Supplies, 
 
 Tools, 
 
 Horses and Wagons, 
 
 Office Furniture and Fixtures, 
 
 Real Estate, 
 
 Stocks and Bonds, 
 
 Bills and Accounts Receivable, 
 
 Cash. 
 
 DR. 
 
 OR. 
 
 * 
 
 * 
 * 
 * 
 * 
 
 REVENUE: 
 
 EXPENSES: 
 
 Exchange Service, 
 Toll Service, 
 Private Lines, 
 Messenger Service, 
 Real Estate, 
 Interest and Discount, 
 Miscellaneous, 
 
 General, 
 Operating, 
 Maintenance, 
 Private Line Expense, 
 Messenger Expense, 
 Real Estate, 
 Interest, 
 
 DIVIDEND ACCOUNT: 
 
 • 
 
 • 
 * 
 * 
 
 CONDENSED INCOME ACCOUNT. 
 
 EXPENSES. 
 
 General, 
 Operating. 
 Maintenance, 
 Private Line, 
 Messenger, 
 Real Estate, 
 Interest, 
 Miscellaneous, 
 
 Total Expenses, 
 
 Revenue Balance, 
 
 ASSETS. 
 
 Construction, 
 
 Material and Supplies, 
 
 Tools, 
 
 Horses and Wagons, 
 
 Office Furniture and Fixtures, 
 
 Real Estate, 
 
 Stocks and Bonds, 
 
 Bills and Accounts Receivable, 
 
 Cash, 
 
 REVENUE. 
 
 Exchange Service, 
 Toll Service, 
 Private Line, 
 Messenger Service, 
 Real Estate, 
 Interest and Discount, 
 Miscellaneous, 
 
 Total Revenue, 
 
 LIABILITIES. 
 
 Capital Stock, 
 
 Surplus, 
 
 Bonds, 
 
 Bills and Accounts Payable, 
 
 Reserves, 
 
 Revenue Balance, 
 
HOME TELEPHONE COMPANY. 
 
 General Statement of Business for the Month of 190. 
 
 Number of Exchanges, 
 
 Number of Instruments added during the month, 
 Number of Instruments discontinued during the month 
 Net gain of Instruments during the month, 
 Number of Instruments in service at close of month. 
 Amount added to Construction during month — 
 
 EXCHANGE;— Aerial Wires, 
 Aerial Cables, 
 Undergrotind Cable, 
 Poles, 
 Subway, 
 Right of Way, 
 
 EQUIPMENT:-Central Office, 
 
 Subscribers' Station, 
 Toll Lines, 
 
 TOLL LINES:— Aerial Wires, 
 Aerial Cables, 
 Poles, 
 
 Right of Way, 
 Station Equipment, 
 Total added to Construction during the month. 
 
 Increase of Capital Stock during the month. 
 
 Capital Stock issued at the close of the month. 
 
 Amount added to Stocks and Bonds Account during the month, 
 
 Amount added to Real Estate during the month, 
 
 Dividends declared during the month, 
 
 EARNINGS: Telephone Rentals— Business, 
 
 Residence, 
 Pay Station, 
 Private Lines, 
 
 Toll Service, 
 
 Private Line Revenue, 
 
 Messenger Revenue, 
 
 Real Estate Revenue, 
 
 Interest and Discount, 
 
 Miscellaneous Revenue, 
 
 GROSS REVENUE: 
 
 EXPENSES: Geneeal— Salaries and Wages, 
 Rent, Light and Heat, 
 Traveling, 
 
 Postage, Printing and Stationery, 
 Directory, 
 Taxes, 
 Legal, 
 Insurance, 
 Incidental, 
 
 Total, 
 Operating — Salaries and Wages, 
 Rent, Light and Heat, 
 Advertising and Canvassing, 
 Incidental, 
 Toll Lines, 
 
 Total, 
 
 Maintenance- Aerial Lines, 
 
 Underground Cable, 
 Subway, 
 
 CO. Equipment, 
 Sub-Station Equipment, 
 Pr. Br. Equipment, 
 Warehouse, 
 Depreciation Reserve, 
 Toll Lines — Aerial Lines. 
 
 Station Equipment, 
 
 Total, 
 Private Line Expense, 
 Messenger Expense, 
 Real Estate Expense, 
 Interest Expense, 
 Miscellaneous Expense, 
 
 GROSS EXPENSES: 
 Balance of Revenue for month. 
 
 Increase of Gross Revenue over that of preceding month, ] k da- 
 Increase of Gross Expenses over that of preceding month, \ ."■»" 
 Increase of Net Revenue over that of preceding month, J '" "*' 
 Per cent of Gross Telephone Expense to Gross Telephone Revenue, 
 Per cent of Net Revenue to Capital Stock, 
 
 BUSINESS 
 
 RESIDENCE 
 
 PAY STATIONS 
 
 PRIVATE LINE 
 
 Average Ex- 
 pense per 
 Station. 
 
 Average Income 
 Per Station. 
 
FOFeM 1 
 
 
 
 
 
 
 \/OUCHER RECORD 
 
 3C 
 
 
 
 VOUCHER 
 HUM BUR 
 
 IN F/s\/oK> or 
 
 /i MOUNT 
 
 PAID 
 
 QENERAL^ EXPENSE 
 
 ■AMD 
 
 
 TR'.*.VELINC; 
 
 F-teiMTTUq 
 
 DlRECTOiey 
 
 TAXEO 
 
 rN3uf?ANcc: 
 
 1.EGA1- 
 
 INCH 
 
 /as 
 
 J-T-^Prn't/F 
 
 .^0 
 
 00 
 
 
 • 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 y^c 
 
 je:M. ?=-/^5M 
 
 7.5 
 
 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 /37 
 
 C clUc/4 ^,JP. 
 
 /n 
 
 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 /SF 
 
 W^,/o»e^ ^XPe-n^e ^/o- 
 
 7 
 
 76 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 /S^ 
 
 ^""^./..et^^^ Co. 
 
 /so 
 
 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 /3o 
 
 7='^^ JE'oil^ 
 
 3,70 
 
 00 
 
 
 3S 
 
 OCi 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 /3/ 
 
 TD/u/^e-Hc/ ^7 
 
 <5'00 
 
 CO 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 /33. 
 
 Trca^urer^ Fhtfw Ca-jh 
 
 ^0 
 
 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 r— 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTVKi- 
 
 /oVS 
 
 7± 
 
 
 =2^ 
 
 0_o_ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 On aecount of lack of space all ao 
 
 FORf-l e. 
 
 HOME TELEPHONE CO. 
 
 VOUCHER NO. XQ. _. _. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 CHECKED B^i- 
 
 EXPf NDJXURE. AOTHOK?13EC3 
 
 til' MANA 
 
 ^« 
 
 
 
 c;E^< 
 
 lEJ? 
 
 
 i^o 
 
 i?ece:i-ve:d or Ti-IE 
 = HONE CO . 
 
 DOi_.LAK'v5> 
 
 HOME TELE] 
 
 1>» Ft-U-l- OF THE ABOVE ACCOUMX 
 
 
 K'ETO'KN PI^OM-PTLV 
 
 
 
 
 
 NO„. 
 
 IN FAVOR OF.. 
 
 MONTH OF.. 
 
 J90... 
 
 CHAT5GEABUe "TO AMOUNT 
 
 Form 2— Voucher— (Reduced) 
 
 KOTsr^ -4- 
 
 D>=sTE 
 
 
 FJ?OM 
 
 BAUANCE 
 
 AMOUNT 
 
 RENTAL-3 
 
 TOLL 
 
 STATION 
 
 ME35(;''f? 
 
 MIJCLL 
 
 IN-rei?E3T 
 
 30NO15V 
 
 7^z». 
 
 J 
 
 
 ^s7a77ce 
 
 J-0(5 
 
 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 5 
 
 
 j: 2r ogan m J soil J3iII * 35 
 
 
 
 25 
 
 no 
 
 
 
 
 
 
 
 
 
 Z5 
 
 nn 
 
 
 
 
 
 Zl 
 
 
 T^ai/ Slalion - SoJJeeijons 
 
 
 
 Z7 
 
 no 
 
 
 
 
 
 Z7 
 
 no 
 
 
 
 
 
 
 ~ 
 
 
 
 
 
 S'-'i naiJonaJ ISanA - /nteresf 
 
 
 
 bZ 
 
 50 
 
 
 
 
 
 
 
 
 
 
 
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 OPElR^Ao-INq 
 
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 Form 3— Cash Book— Debit and Credit pages (Reduced) 
 
 The cash book can be balanced as shown above by placing the total of the short side on the first blank line 
 and repeating it again on the line opposite the total on the other page, or by the older method shown in Form 4, 
 drawing red lines diagonally across all blank lines. 
 
 CA^SH 'DI.3BUT?.5EM ENTO 
 
 Date 
 
 
 
 NUMBER 
 
 TO 
 
 AMOUNT 
 
 VOOCHEf? 
 ACCOUNT.S 
 
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 "ROLL 
 
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 130 
 
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 Form 4— Cash Book— Credit side (Beduced) 
 
FOCM .S 
 
 NO 
 
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 Form 6— Subscribers' Ledger (Reduced) 
 
 "^^^"^ ^ ME^.5ACE^ ^ENT 
 
 DATE 
 
 FCOM 
 
 -TO 
 
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 IN 
 
 TIME 
 
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 (tollccteo 
 
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 Form 6-Toll Journal 
 

 
 
 
 FEBieUAlPY 
 
 MA15CH 
 
 AT=^RI1- 
 
 MAY 
 
 NCE 
 
 ISENTAL 
 
 DATE 
 
 R=>ID 
 
 BALANCE 
 
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 I?E NTAL 
 
 DATE 
 
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 BALANCE 
 
 leENTAL 
 
 DATE 
 
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 Form 6— Toll Journal 
 
Of= 
 
 OF ME^5/=sqE^ DURINq 
 
 ST^^TIONJ Vs/I X*-t _ 
 
 MONTH 
 
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 FORM s 
 
 SUMMATS^Tr OF MEa.3>^c;EC> FOR THE MONTH OET 13o 
 
 A-QEMT ^T^TIOM 
 
 CSLL CCTT EO 
 
 TOLLCHECK3 
 
 i.OCAU co's 
 CREDITS 
 
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"FORM © 
 
 MONTHUV CHECK 
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 TOL L L EDQER 
 
 comRanv ot? AqeNT 
 
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 ^^NLJ.^-R V 
 
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 Form 10— Toll Ledger (Reduced) 
 
■PORK^ II 
 
 HOME TELEPHONE CO. 
 
 MATET?IA1_ report -FO-R the month OTf ISO 
 
 
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 PRice 
 
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 Form 11— Material Report (Reduced) 
 
 Form (£ 
 
 
 
 
 
 
 
 
 
 
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 NTATUTeE OP ^A/'OI^K 
 
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 Form 13— Work Report (Pull Size) 
 
FORM 14 TEJ_, NO _ 
 
 HOME TEi-EPHONE CO 
 OVDET5 wo. iN3T/MIATiON Csbu^....-., p^-.- 
 
 REMAT5KS U^HTE 190. 
 
 A-nr-i-csF^^.-^ ^^/'=^•[';e'^ ■iMT=rs]-r 
 
 
 
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 Name 
 
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 MATEl^IAL UsSED 
 
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 WOT^K: FI N DATE 
 
 Form 14— Installation Order (Pull Size) 
 
 HOME TELhPHO 
 
 NAME _. .. Occol=>s-r 
 
 NE 
 
 EE-T 
 JO Kl 
 
 rE... 
 
 CO. 
 
 NO. 
 
 
 
 E1?OM- TO. I90_ 
 
 _ le'A'^ 
 
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 1 
 
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 cr O FN ST- J? O CT 1 ON 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 "roTAvL Hoows 
 
 
 
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 Form 16- Time Sheet 
 
NAME 
 
 DEPARTMENT 
 
 EMPLOYED 
 
 T?ATE CHySNqEO 
 
 occo-pATiors 
 
 t?axe: 
 
 T t^-AH^rCS RED 
 
 LEFT £MPUOY 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Form 15— Employes' Card Record (Full size) 
 
 HOME TELEPHONE CO. 
 
 ?=,r°CTr' ■ROL_-l_ FO-B THE HALF MONTH' ENDINq _.. J90- 
 
 NO. 
 
 NAME 
 
 OCCUTVS.TION 
 
 T5/K-TE 
 
 T-IME 
 
 AMOONT 
 
 NO 
 
 "RECEIVED T^CVMENT 
 
 T3EMA13K-S 
 
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 1 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 Pomi 17— Pay Roll (Reduced) 
 
■pOR-t-l IS l^o 1 I^O 
 
 1 
 
 - — 1 
 
 1 
 
 TO HOME TELEPHONE CO. 1 
 
 F-OR -re. LEF^HOME ^EravtCLE- ^or^ f-^OMTH EMOIW<; 
 
 
 1 FcTJT^ -TELLE ?= HO J->E ^Er^-VlfiC fOI^ 
 
 
 
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 1 QoAWT-E-tS • 
 
 1 I^OMTH EISOIHC; '^o 
 
 
 
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 1 Toi^u sEvevscTE *ro '3o 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 B'=^ 
 
 1 J-ETDQET^-pAqE 
 
 
 
 Form 18— Rental Receipt with stub (Reduced) 
 
 Home Telephone Co. 
 
 "From 
 
 Sent 
 
 Rnmh 
 
 er- 
 
 Person 
 
 Place 
 
 To 
 
 ■ITuBiher-- 
 
 Persqn_ 
 
 Address 
 
 JIPT. 
 
 HETtAUKS 
 
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 M6. 
 
 No. 
 
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 Minutes 
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 Amount 
 
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 Ta.By 
 
 First 
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 Seni 
 
 M.By 
 
 Over 
 Time 
 
 Date 
 
 Kess'^r. 
 
 Tofal 
 
 Form 19— Toll Ticket (Full Size) 
 
FORM 20 • Name Phone No. 
 
 Address Class of Service 
 
 Annual Rale Date Con. Daie Exp. 
 
 Month 
 
 ReSulair 
 Rental 
 
 Zxiension 
 Rental 
 
 Extra 
 Service 
 
 Toll 
 
 Total 
 Debit 
 
 Discount 
 
 Paid 
 
 Date 
 
 Jan.1909 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Feb. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 March 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 April 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 May 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 June 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 duly 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 August 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Sept. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Oct 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Nov: 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Dec. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Jan.1910 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Feb. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Form 20— Card System Subscribers' Ledger (Full Size) 
 If both sides are used will last 30 months 
 
Cornell University Library 
 
 arY954 
 
 Telephone accountin 
 
 3 1924 032 183 984 
 
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