MASTER NEGATIVE NO. 94-82063 COPYRIGHT STATEMENT The copyright law of the United States (Title 17, United States Code) governs the making of photocopies or other reproductions of copyrighted materials including foreign works under certain conditions. In addition, the United States extends protection to foreign works by means of various International conventions, bilateral agreements, and proclamations. Under certain conditions specified in the law, libraries and archives are authorized to furnish a photocopy or other reproduction. One of these specified conditions is that the photocopy or reproduction is not to be "used for any purpose other than private study, scholarship, or research." If a user makes a request for, or later uses, a photocopy or reproduction for purposes in excess of "fair use," that user may be liable for copyright infringement. The Columbia University Libraries reserve the right to refuse to accept a copying order if, in its judgement, fulfillment of the order would Involve violation of the copyright law. Author: Charlton, William Hurst Title: American mine accounting Place: N e w Yo r k Date: 1913 ^^ - ?) - In MASTER NEGATIVE * COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD VMHpn^w Charlton, William Hurst, 1875- American mine accounting; methods and forms em- ployed by leading mining companies, by W. H. Charlton ... New York [etc.] McGraw-Hill book company, 1913. viii, 367 p. incl. illus., forms. 24"". $5:0(r" Page 3G7 missing. 1. Mining industry and finance — Accounting. HFS686.M6C5 Library of Congress Copyright A 332037 O 13— 1«0 RESTRICTIONS ON USE: TECHNICAL MICROFORM DATA RLM SIZE: 35rri O a -n O O O CO X V. W 3 3 > 00 0,0 o m -vi o o CO < N .'V' ^^^ %7^ ^? ^c^ ''A ^3 ^ ^^ 5.^ >^ > PI o 3 3 o o 3 3 O ri^i^KFI^KHI- H ° ^ fc 00 c> 00 ro b NO 1.0 mm 1.5 mm 2.0 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghi|klmnopqrstuvwxyz 1234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyzl234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 c.^ e.< \[o % ^: &■ fo ?* f^ ¥cr .«* \& V r^ ^o ^o t* fp Ht m o "o m -o > c c*> I TJ ^ Oc/) 5 m 39 O m ^c> fp h- » N> CJl O 3 3 !Z Is *"< OOM 8 o i;? oorsi s ^^ V^, p- ■.Bl.i'V-i!lih>ilti;ill|iM!i||L THE LIBRARIES i ■ I I M I AMERICAN MINE ACCOUNTING ■ > A •sasmrrrtr AMERICAN MINE ACCOUNTING METHODS AND FORMS EMPLOYED BY LEADING MINING COMPANIES Mum 111 McGraw-Hill DookCompai^ Puj6Cis/iers of3ooJ^/br ElGCtrical World TheEjigineei-ing and Mining Journal En5iaeGring Record Engineering News Railw^ Age Gazette American Machinist Signal EnginG^er AmericanEngineer Electric Railway Journal Coal Age MptaUurgical and Chemical Engineering Power ' i BY i W. H. CHARLTON, P. A. Member Lake Superior Mining Institute ''1 N McGRAW-HILL BOOK COMPANY 239 WEST 39TH STREET, NEW YORK 6 BOUVERIE STREET, LONDON, E. C. 1913 00 PREFACE ^/X^rj/t^^ i^W' J» i/ <3^f ^ ^ ^ Copyright, 1912, by the McGraw-Hill Book Company J) C3^ ^ - While engaged as accountant with various copper-minmg companies in the Lake Superior District, covering a period of twelve years, I was impressed with the fact that the subject of mine aceountmg was not being given the attention in technical literature that it might well receive there being to my knowledge only three books published on the subject in the English language, one in this country, one in England and one in Scotland. . . • i • xi,' The result was that I set about the compilation of the material m this volume which are the practical working systems of companies representa- tive in their particular fields of mining, believing that this treatment of the subject would be more generally appreciated than a theoretical discussion. . . ^ I have included in the accounting system of the Ojibway Mmmg Co. methods for a mill, in order to round out the subject, although this com- pany has not built a mill at the present time. ^ ^ There will no doubt be found errors, both of omission and commission, although I have endeavored to avoid them as much as possible; however, I will be glad to correct in future editions any inaccuracies that are brought to my attention. ^ . , ,_ • . ;i I wish to acknowledge the many courtesies of my friends who assisted in gathering together and preparing the material in this volume. I am particularly thankful to Mr. E. B. Wilson, editor of " Mines & Minerals, for the use of the articles: "Recording Engineering Data at the Calumet & Arizona Mine,'' " Recording Engineering Data at the Boston & Mon- tana Con Mine," and " Recording Geological Data at the Calumet & Arizona Mine''; also to Mr. E. E. Whiteley, Mr. Lee Hayes and Mr. Thorald F Field, the respective authors of these articles. I am also indebted to Mr. L. E. Camomile, Manager of " Mines & Methods," for the use of the material in the chapter on the methods of the Utah Con. Mining Co., which originally appeared in that journal. In conclusion I commend this volume to the kind consideration of mining men in general and mining accountants in particular, with the hope that it will be of material benefit to the mining industry of this country. W. H. Charlton. Detroit, Mich. December, 1912. '•I THI5.MAPLK>PRESS*TORK«PA CONTENTS i. 1 i. I CHAPTER I -, _ _ Page Mining Iron Ore. Oliver Iron Mining Co i Operating Conditions, Lake Superior District i Mines Operated by Oliver Iron Mining Co ! . ' * . l General Ledger Accounts, Head Office ; 3 Sub-ledger Accounts, Head Office 5 General Cost Sheet, Head Office g General Office Accounting, Head Office g Chart of Mine Accounts, Mine Books, Underground Mines 26 Administrative Expenses, Mine Books, All Mines 28 Distributing Accounts, Mine Books, All Mines [ [ 28 Mining Expense Accounts, Mine Books, Underground Mines ...... 32 Surface Expense Accounts, Mine Books, Underground Mines 33 Chart of Mine Accounts, Mine Books, Open Pit Mines 35 Mining Expense Accounts, Mine Books, Open Pit Mines . 36 Mine Office, Accounting, All Mines 39 CHAPTER II Mining and Milling Native Copper. Ojibway Mining Co 53 Operating Conditions, Lake Superior District 58 Head Office Accounts 5» Chart of Mine Accounts, Mine Books 53 General Ledger Accounts, Mine Books g^ Shop Accounts, Side-ledger, Mine Books . . . 74 Closed Accounts, Side-ledger, Mine Books [ ' 75 Sub-accounts, Side-ledger, Mine Books * 95 General Accounting, Mine Books 107 CHAPTER III Mining Copper Ore. Utah Con. Mining Co 149 Operating Conditions, Bingham Mining District, Utah .... . . [ . . 149 Operating Accounts, Mine Books , 15Q Reports and Graphic Records jeo Smelting Copper Ore.— Calumet & Arizona Mining Co. . . . . . . . I68 Plant and Smelting Operations jgg Chart of Accounts, Smelter Books ! . 169 Expense Accounts jgg Closed Accounts -.-^ Shop Accounts ... Accounting, General Statement ..!!..'.*..'..! 180 • • Vll VI 11 CONTENTS n CHAPTER IV Fagb Mining Coal and Making Coke. Utah Fuel Co 203 Operating Conditions in Utah 203 Chart of Accounts, General OflBce 205 General Ledger Accounts 206 Coal Expense Sub-accounts 210 Coke Expense, Sub-accounts 213 General Office Accounting 215 Mine Office Accounting 235 Wasatch Store Co 268 CHAPTER V Mining and Milling Gold Ore. The Portl\nd Gold Mining Co 275 Operating Conditions Cripple Creek District, Col 275 Head Office Accounts 277 Chart of Mine Accounts, Mine Books 282 General Accounts, Mine Books 283 Sub-accounts, Mine Books 285 Distributed Accounts, Mine Books 288 General Statement of Accounting 297 CHAPTER VI Engineering and Geological Data 317 Recording Engineering Data, Calumet & Arizona Mng. Co 317 Recording Engineering Data, Boston & Montana Con. C. & S. Mng. Co. . . 325 Recording Geological Data, Calumet & Arizona Mng. Co 335 Index 343 i; J W CHAPTER I MINING IRON ORE ACCOUNTING METHODS OF THE OLIVER IRON MINING COMPANY In the Lake Superior District, iron ore is found distributed over a wide area of country. In the Michigan and Wisconsin ranges the ore is found in blanket formations, which are developed by both vertical and inclined shafts, drifts being run into the ore bodies at convenient levels. Stopes are opened into the ore body from the drifts at regular intervals. The ore is broken down in the stopes with machine drills; it is then loaded in cars, trammed to the shaft and hoisted to the shaft house, crushed and either loaded direct into railroad cars for shipment or placed on the stockpile, to await the opening of navigation. From the mines the ore is shipped in railroad cars to the ore docks located at convenient lake ports. From there it is forwarded to Lake Erie ports in steamships. On the Minnesota ranges the ore is found in blanket formation near the surface of the earth. A great many of these mines are worked as open pits. The surface formation is stripped off the ore by steam shovels. Railroad tracks are laid directly onto the ore body, the ore is broken with dynamite and loaded directly into the railroad cars with steam shovels; it then goes to the ore docks at the nearest lake port, where it is loaded into vessels for shipment to lower lake ports. From the lower lake ports the ore finds its way to furnaces in the Pittsburg District, where it is reduced to commercial iron and steel. The Oliver Iron Mining Company and its subsidiary companies operate the following mines on the different ranges: Range District Mines Marquette . Marquette . Section 21. Section 16. Queen. Hartford. Hard Ore. Hematite. Moore. Stegmiller. Winthrop. Champion. AMERICAN MINE ACCOUNTING Range District Iron Mountain, Menominee . Crystal Falls. Gogebic . Iron wood Vermilion , Ely. • Mountain Iron. Mesabi. Eveleth. m^. MINING IRON ORE Mines Chapin. Aragon. Cundy. Iron Ridge. Pewabic. Michigan. Mansfield. Riverton. Hilltop. Cuff. Aurora. Atlantic. Chicago. Davis. Norrie. Puritan. Tilden. Chandler, Pioneer. Savoy. Sibley. Soudan. Zenith. Mountain Iron Stephens. Virginia. Sauntry. Higgins. Union. Adams. Spruce. Auburn. Fayal. Geneo. Duluth. Biwabik. Gilbert. McKinley. Range District Mines Burt. Clark. Chisholm. Hull. . « Pillsbury. Rust. Sellers. Glen. Day. St. Clair. Hibbing Penobscot. Hull-Rust. Leonard. Mesabi Mahoning. Hartley. Sharon. & Tener. Monroe. I Winfield. Morris. Meyers. Donora. Canisteo. Colraine Holman. Walker. • • Hill. GENERAL LEDGER ACCOUNTING Mine, General Account. — ^Representing Inventories of Supplies and Ores, and to balance with Sub-ledger accounts of mine after all entries for the month are made. To receive all charges per- taining to blank mine, as well as profits on sales and to be credited with all sales and transfers to other accounts. Company, General Account. — ^To be credited with Inventories, Accounts Receivable, Cash if any, and other investments made by pro- prietor company with operating company. This account to have no additional entries made therein except to increase or decrease the amount of such investments and to represent the working capital or investment provided the operating company. Company, Operating Account. — ^To represent the operations of mines owned by blank company. To be credited with all profits each month or charged with losses as well as amount expended for New l\ i'i ii I 11 h o < Eh O o & o J3 5 O 03 J. (a 0) 01 C o o s •a o AMERICAN MINE ACCOUNTING '3 03 u O 0) S3 a a. ;3 o 3 t-, 9 33 .2 a 2 s c .3 o ^O a o CO u c o 02 C S3 J3 03 O c3 >> O to m o u 3 -.J X c 03 O u 3 -t> •»^ C 3 JS a u -tt S 3 M^ eJ a 03 V "a X o ^ ® "3 © 3 g S a (B a X c X M o H j3 d s 3 3 I s o o a E.^ be c _ _ 5) D a> ccOHpLHOOHhJtf S3 bO t« ^^ I u T3 3 H <: o « M S § 2 r^ 3 a CsJ .3 .3 C^ 3 3 ■S s s C 0< o< bC •^ ^ ^ 3 ■flj "« -5 >• > 2* CO « a 3 O W bC a 03 O 00 a v a a X .2 W fc T3 X „ :3 M a C pa 03 b ^ © o3 u ,^ H •S -3 -« b C 3 «:; § .«5 cQ P S o rt oQ o c a o .2 " o o a> a j^ S3 I a. H P^ M S ^ O -3 L. Oi **- ^ O CQ .3 a > o-^ 2 .3* 5 oo Mai l-^ OQ tf be -M a .2 GO (U 3 3" •^ s3 aj CQ a " X © o M a « 3 3 a -r K o ^ :3 I" « -§ -E c3 > t> t. +i a> ^ sc S3 a PQ CQ O ^ O go .a 3 rt = 3 a 03 03 g .2 g f^ O S CJ bc a I o 3 d e a - © u > a O 03 a a a d © ©O Mi m OS t3 r^ 0. O "S W X _, g" w u O a o ►q >5 H Q « Q 1^ © a 2 X J4 O 03 ^« .3 O .- .2 t S .2 -a ^ a © •= a a £ X OQ ■< Ai W a .-^ a 3 o © a V •V ? a © Xi ••I u . 03 -»> ■«d © a B O. 3 © cc a 5 a o © j3 £■- a .2 -2 *H la c o ^ §5 '• i§ g * 8 ►2 • - § ...OV'-" MINING IRON ORE 5 Construction, Plant, etc., and at close of each month to represent liability of operating company to proprietor of mines operated, in addition to liability of General Account. Mine, Profit and Loss. — ^To represent profits or losses of blank mine for the month and balance transferred each month to operating accounts. This account carried on books to show earnings of each mine by itself and for quick reference. Note. ^Mine, General Account Mine, Profit and Loss Above accounts to be carried for each mine operated. Company, General Account ' Company, Operating Account Above accounts to be carried for each proprietor company. SUB-LEDGER ACCOUNTING Mining Supplies. . . Ore at Mines , Ore at Upper Ports , Ore at Lower Ports . Inventories. To be represented by and balanced against Mine, General Account, gen- eral ledger. Mining Labor Mining Supplies Used Direct Expense, General Office . Misc. Profit and Loss Insurance Depreciation Royalty Lake Freight Rail Freight Marine Insurance i Taxes Interest and Discount . General Expense Improvements New Construction. Misc. Income. Winter Expense New Shafts Stripping and Development. To represent cost of and be closed off to "Ore at Mines." To be closed off to "Ore at Upper Ports" crediting fee owners royalty, sub-ledger, and Royalty account general ledger. To be closed off to "Ore at Lower Ports." Administrative expenses, to be closed off to mine, Profit and Loss account, and shown on cost sheet as memo. only. To be closed off to General New Construction or operating account of operated mine. Represent Rentals, etc., to be closed off to General Ledger accounts or operating account of operated mine. Deferred charges. To be closed into district accounts and from them to general accounts, and taken up into costs as provided for. \\l !i H I! t l! I 6 AMERICAN MINE ACCOUNTING Accounts Receivable. — ^It being necessary to a greater or less extent to sell supplies and personal labor, or perform shop labor for outside interests, which is chargeable to accounts receivable, on the General Books, and these charges originating from supplies, labor and profits on same, it is desirable that these come to the General Office from one source only. Therefore the mines will transfer their labor and shop profits to supplies each month and make all charges for Accounts Receiv- able on (form 115) showing such charges in detail as to the names and amounts. This charge will then correspond in amount with the invoice rendered. The smaller items will be charged to mine or District Accoimts Receivable and the larger direct to the party invoiced. Any profit there may be either in supplies or labor will require a journal voucher, charging Supplies and crediting Mine Profit and Loss. This means that including operating and other mine supplies the above will cover all disbursements of supplies of whatsoever nature from the warehouse during the month, except as per form 113. GENERAL COST SHEET Mining Labor Mining Supplies General Repairs Direct Expense Mine. Operating Total Mine Cost Sheet Direct Expense, General OflSce Misc. Profit and Loss Insurance Depreciation Total Cost "Ore at Mines" Royalty Rail Freight Lake Freight Marine Insurance Total Cost "Ore at Upper Ports tt Total Cost "Ore at Lower Ports* GENERAL OFFICE AND MINE ACCOUNTING Mine Accounts — ^Expense Accounts Whenever any of the charges which fall against the expense account noted below pertain to the respective mines of the companies direct, they will be known as Direct Expense Mine or Direct Expense General Office, according to where the charge originates. When pertaining to MINING IRON ORE 7 the district or collection of mines in one district, they will be known as District Expense, When pertaining to one company, as General Expense, and to the mining companies as a whole, To Company General Expense, as follows: Company General Expense. — ^Expenses pertaining to the companies as a whole, when all mines are equally benefited, such as General Office Rents, Salaries, etc., and will be pro-rated to General Expense of the various companies each month on a basis to be determined according to tonnage produced by each, or such other basis as may seem equitable. General Expense. — ^Expenses pertaining to one company direct, such as Salaries, Rents, etc., for the benefit of one company to the exclusi(5n of all others as well as proportion of Company General Expense, will be treated as Administrative Expense and charged to Profit and Loss, but will, however, be carried as a memo, on the General Office Cost Sheet (pro-rated on a tonnage basis) to show the cost per ton of General Expense, such charge to Profit and Loss being carried through the same accounts in the general office into the Mine Profit and Loss until the end of the year except on mines under operating contracts, when it will be charged each month from Mine Profit and Loss into Operating Account. District Expense. — ^Expenses pertaining to a district such as General Superintendent and Clerks salaries, stationery, telegrams, etc., which are paid for the benefit of the district or collection of mines as a whole, such expense to be pro-rated on a tonnage basis and charged to Direct Expense Mine, or General Office, as the case may be according to where the charge originates. Direct Mine Expense. — ^Expenses pertaining to a mine direct, such as Superintendent's salary. Rents, etc., paid for the benefit of such mine exclusively, as well as its proportion of District Expense. Direct Expense will be treated as an operating cost and shown on mine cost sheet as " Office Expense.'' It will be transferred to the General Office on journal voucher of Labor and Supplies (forms 115-6) as part of operat- ing expense and shown on Gei^eral Office Cost Sheet as Direct Expense Mine. Direct Expense General Office. — Covering expenditures of same nature as Direct Expense Mine, except that they originate in the General Office and will be treated in same manner except as shown on General Office Cost Sheet as " Direct Expense General Office." Note. — ^It is desirable to charge expenses as nearly direct as possible, and all expenses should be charged (if applying to one mine directly) to that mine in preference to putting it through the District expense. Direct Expense and General Expense only being used where the expendi- tures are of a general nature, applying to more than one mine or company. I'l i 8 AMERICAN MINE ACCOUNTING MINING IRON ORE 9 1. Salaries.— Superintendents and Managers, Officers and Clerks, except telephone and telegraph departments, time-keepers and store- keepers. 2. Printing and Stationery.— Purchased direct or charged from sta- tionery department, including all office supplies, rubber stamps, transfer files, etc., stamped envelopes, and printed postcards (except cost of stamps thereon) which should be charged to No. 3. 3. Postage.— Includes postal cards and stamps on stamped envelopes. 4. Office Furniture and Fixtures. A. Furniture, including Desks, Tables, Chairs, Book Cases, filing cabinets, etc., B. Apparatus, including typewriters, calculating machines, check punches, etc., C. Fixtures, including movable partitions, shelving, window ^ shades, etc., D. Repairs, labor and material. 5. Office Expense.— A. Petty office expense, including heat, light, water, ice, janitor, messenger service, etc., B. Directors' fees, and corporate expenses, C. Hotel expenses and lunches, excluding those chargeable to No. 9, D. Maps, guides, subscriptions, etc., E. Moving, changing and repairing office building and parti- tions, painting, etc., F. Payments to banks for handling pay checks. 6. Telephone and Telegraph. - A. Telephone rentals, B. Telegraph rentals, C. Telegraphers, D. Salaries of operators, E. Toll service. 7. Legal Expense. . , • r A. All court expenses, attorney's fees, etc. (except salaries ot regularly employed counsel, chargeable to account No. 1, B. Registration of deeds, leases, etc. Note.— Above not to include any legal expenses pertaining to per- sonal injury cases; this will be charged to operating. 8. Rentals. A. Offices, B. Warehouses, C. Real estate, including minimum rental of ore properties when same does not apply on future royalty. Cj.sx"« 9. Traveling and Entertainment.— Includes moving expenses of employees. 10. Advertising. 11. Outside Agencies and Conmiissions. A. Expenses, Cleveland Office, B. Expenses, Pittsburg Office, C. Commissions on sale of ore. 12. Special Expenses. A. Detective service, B. Private cars, expense of officers, C. Premium on surety bonds, D. Special expense not otherwise provided for, E. Donations of the general office. 13. Analysis.— Including the cargo analysis at lower lake ports by mdependent chemists, analysis at upper lake ports to be pro-rated agamst mines for which analysis are made. 14 Prospecting.— Examination of properties, analysis, etc. (except laboratory expenses), not to include regular mine prospectmg, but applying more directly to new properties. 15. Experimental Work.— Including draughting, laboratory and other work of an experimental nature, outside of regular mine practice (Labor and Supplies). Note —Form 127 has been provided for the purpose of classifymg the expense accounts and should be made up promptly and sent to the General Office for the statical department. This form should be made by the parties handling the accounts as follows: "Company General Expense '^ for the full amount of such expense. "General Expense," aU except proportion of '' Company General Expense." „ ., -r^. • ^ -n » " Direct Expense Mine," all except proportion of District Expense. ^ " Direct Expense General Office," all except proportion of " General' and " District Expense." The total of the reports makmg the total expense of the companies as a whole. The form should be checked carefully to see that it agrees for both month and season with the cost sheet, and with forms 115-6 for the month. IIEW CONSTRUCTION ACCOUNTS To this account will be charged the cost of buildings, structures or additions to the company plant, such as new offices, machine shops, blacksmith's shop, power plant, pumping plant, engine houses, shaft house, etc., including all additions to the plant which will mcrease the value of such plant, and are entirely new. ^ . .. ^ . .. A separate account will be kept with each item of New Construction. I ■4 ■ *' H 10 AMERICAN MINE ACCOUNTING 1^ J! Nothing to be charged to New Construction account excepting expendi- tures, which per instructions from the proper authorities, are eventually to be charged to plant account. As soon as any expenditure to New Construction is authorized the general accounting department is to be notified by a statement detailing the nature of the expenditure and the estimated cost. The accounting department will give such construction a number and all future correspondence and accounting will refer to it by that number. As soon as such construction is completed and all bills in connection there- with are in, the general office must be notified of its completion. The mine office will carry such construction on their ledger and make all charges in connection thereto, but such charges are to be no part of operating expenses and will be transferred to the General Office on journal voucher from the pay-roll and stores distribution. The General Office will carry an account with each New Construction by description and number taking up the charges monthly from the mine vouchers and transferring at completion to New Construction. Upon the completion of such construction the General Office must be furnished with a detailed analysis of same, showing the principal details going into it, at the end of the year transferring all mine New Construc- tion to Plant Account. Monthly analysis of the account must be furnished the General Office on form 202, Fig. 16. All charges both labor and supplies against the construction accounts must be made in accordance with the following schedule in order that a proper and comparative cost may be obtained f Or like buildings or plants. A. Buildings A. Excavation B. Grading and filling C. Foundation D. Superstructure complete except E. Brick veneering F. Metal sheathing G. Lavatories, bath-rooms, hght and heating plant H. Furnaces, sidewalks, out-build- ings, painting, etc. I. Misc. B. Boiler Plants A. Excavation B. Filling and grading C. Foundations D. Boilers and breeching E. Installation including setting and fittings for boiler F. Steam pipe, all steam pipe, valves and fittings in boiler house, and all main steam fines and flanges, separators and traps, connections to surface plant G. Water system, aU feed water heaters, feed pumps, pipe, valves, fittings, coverings, hang- ers and supports. H. Purifiers, piping and connections I. Economizers, installation com- plete, including flues, dampers, pipe connectors, etc. J. Coal hoists complete, including cages and cars K. Chimney foimdations L. Chimneys M. Excavation for chimney foimda- tions N. Misc. MINING IRON ORE 11 C. Pumping Plants A. Excavation B. Grading and filling C. Foundations D. Pumps E. Condensers F. Pumping engines G. Installation H. Steam piping and air lines, in- cluding covering and hangers I. Water columns, including suction « pipe and hangers J. Misc. D. Hoisting Plant A. Excavation B. Grading and filling C. Foundations for engine D. Engines E. Installation F. Piping and connections G. Hoisting ropes, sheaves, idler stands, etc. H. Cages and skips I. Misc. E. Compressor Plant . A. Excavation B. Grading and filling C. Foundations . D. Compressors E. Intercoolers and receivers F. Installation G. Piping and connections H. Steam fines I. Air lines J. Misc. F. Shops A. Foundations for machinery B. Shafting, puUeys and belting C. Machine tools each shop D. Instal machine tools E. Piping and connections F. Misc. G. Shaft Houses A. Excavation B. Foundations C. Shaft houses D. Head frame, with timber pocket E. Grizzlies F. Misc. H. Trestles A. Grading B. Coal trestles C. Stockpile trestles D. Railroad trestles E. PUing I. Equipment A. Locomotives, electric and steam B. Cars, surface or undergroimd C. Steam shovels D. Cranes E. Misc. J. Electric Light and Haulage Plant A. Motive power B. Generator C. Switchboard D. Installation E. Material for fine circuit F. Installation for line circuit G. Piping H. Storage batteries I. Excavating J. Grading and fiUing K. Foundations L. Misc. K. Pipe Lines A. Excavation B. Pipe and fitts C. Covers D. Installation E. Concrete foundations F. Misc. L. Railroad Tracks A. Grading B. Rails and fastenings C. Ties D. InstaUation E. Misc. M. Miscellaneous A. Electric wiring B. Water tanks C. Crushers D. Air receivers E. Power drills F. Diamond or chum drills G. Altering and remodeling plant equipment. i 1 ' I l! ! ;it 12 AMERICAN MINE ACCOUNTING Improvements. — ^To this account will be charged such expenditures as building, remodeling, substitution of new machinery and equipment for worn out or obsolete and kindred outlays for improvement of existing works and foundations. It is quite likely that when improvements as noted are made the new work will undoubtedly be on a larger scale than that supplanted; possibly the cost may exceed that of the original; still it is deemed best in the line of conservatism to care for such improvements through profit and loss. Cases will arise, however, when the improve- ments may be so extensive or of such nature that in all fairness plant account should have a portion of the expense. In such case it will be proper to distribute a part of the cost. Each improvement should receive special consideration in this particular by the proper officials of the com- pany and expenditures for same cared for on the mine accounts by numbers furnished by the General Office the same as noted above under New Construction. The expenditures each month will be transferred to the General Office on vochers showing distribution of supplies and pay-roll. Each mine must ascertain the probable amounts of improvements contemplated for the current year and during the eight months from April to November, inclusive, send to the General Office monthly a journal voucher for one-eighth of the total. This amount should be adjusted to cover additional requirements as soon as any changes from original estimates are made. The charge will be treated in the General Office in the nature of an Administrative Expense, shown on General Cost Sheet as a memo, only and charged off to profit and loss, through Mine Profit and Loss. In making up the general balance sheet these two accounts will be stated together, Improvement fund, $ Amount expended since • Balance If expenditures exceed the provisional charges to Profit and Loss, therefore, the accoimt will be shown as red ink liability. At the close of the fiscal year the balance as above (whether debit or credit) may be made the subject of special consideration, whether it should be finally closed into Profit and Loss, or carried forward to succeeding years. In connection with these expenditures, detailed monthly reports should be made. Pertinent to the foregoing it is proper to say that occasions will doubtless arise when outlays are to be made for extensive improvements which in fairness to the operations of the years in which the same are MINING IRON ORE 13 made only a part of the contemplated outlay should be charged thereto. In such event only so much as the proper officials deem the amount the year ought to bear should be included in the provisional charge for the same. The idea of handling outlays for improvements in the manner out- lined is to take care, during the year, in reasonably equitable pro- portions, of expenditures which strictly speaking are in the nature of (1) a depreciation charge, in that they restore original property worn out or obsolete, and to cover which no provision for depreciation heretofore has been made, and (2) that they include outlays to strengthen the prop- erty, which in accordance with the best rules of business practice, a corporation in order to insure its right to live should provide from its current earnings. Monthly analysis of this account must be forwarded to the General Office on form 202, Fig. 16. Note. — ^An appropriation blank should be made out for every expenditure, chargeable to either Improvement or New Construction, describing the nature of the proposed work and detailing the estimated cost. That when work contemplated provides for transfers of machinery or plant from other properties, the appropriation blank should show the fact and in addition the amount required to instal same. This appropriation blank should be signed by the Superintendent or General Manager, one copy being sent to the President and two to the Auditor. Miscellaneous Profit and Loss. — To this account will be charged or credited, as the case may be, all items of whatsoever nature, originating at the Mine or General Office, which are not directly chargeable to ex- pense accounts, operating or plant accounts, such as receipts from sale of scrap, costs directly chargeable to accidents at the mines, etc., dismant- ling, handling and reconstructing machinery, etc. In other words, to take care of items not otherwise provided for and to keep accounts pro- vided for on a comparative basis. All expenses of idle mines will be charged to " Mine Profit and Loss," " Winter Expense " if surface mines, which will be charged to Winter Expense and pro-rated against costs during the succeeding season. Note. — ^No other charges are to be made at the mines to Misc. Profit and Loss unless specially authorized by the General Office, and changes or credits to the account must be fully analyzed on form 202, Fig. 16. Insurance. — As no underwriter's insurance will be carried by prop- erties (except boiler insurance, which will be handled through supplies and charged out equitably to steam production) it has been decided that we will carry our own insurance under the direction of the " Insurance Department" of the U. S. Steel Co. i 14 AMERICAN MINE ACCOUNTING The Manager's duties are: 1 After having made a careful examination of the various plants or properties, by himself or through his Inspectors, he will recommend the amount of Insurance that should be carried on the respective plants, etc., and the rat« thereon^ ^en the amounts and rates have been determined, they will be submitted to the President of the company interested for approval. If in his opinion any modifications should be made, they can be adjusted by correspondence or otherwise with the Insurance Department. In case of disagreement, the matter may be referred to the Comptroller for final adjustment. . ,. ,, i • 4.' ^ 2 The Inspectors of the Insurance Department will penodically make examination of the various plants for the purpose of ascertaining if proper precautions are taken against fire, and it will be the duty of the manager of the Insurance Department upon receipt of reports from his Inspectors, that proper precautions against fire are not taken, to immediately notify the President of the constituent company mterested, making such suggestions for protection or otherwise as may seem m his opimon advisable. The carrying out of the suggestions will be within the discretion of the President of the constituent company interested. In case of loss by fire the mines should immediately notify the President s office and the Auditor's office so that proper steps may be taken to have the Insurance Department investigate and report on such loss. , ., ,. The plan as approved for the creation of the Insurance Fund and the disposing thereof is as follows: , , , After the amount of Insurance to be carried and the rates thereon have been established, as provided above, each company will distribute monthly one-eighth of the amount of premium during the months of April to November mclusive, to its costs of operations, crediting such amomit to the " Fire Insurance Fund. Quarterly each company will remit to the Treasurer of the U. S. Steel Co. in cash the amount of the Insurance Fund so set up for that quarter. The U. S. Steel Co. ^11 credit each company with its contribution and invest the amount so received for the bene- fit of the fund, allowing each company semi-annually or annually credit for its pro- portion of the interest or dividends received on the fund, such interest or dividends, however, to be reinvested by the U. S. Steel Co. for the benefit of the fund In case of loss by fire, the company sustaining the loss will call upon the U. S Steel Co. for reimbursement out of the fund; the difference will be charged to Profit and Loss of such company. This plan is intended to cover Marine Insurance on vessels of the constituent companies, Marine and Fire Insurance on merchandise in transit, and msurance on merchandise stored in outside warehouses. It will be noted that this plaji practically makes each company its own insurer. Marine Insurance.— As no marine insurance will hereafter be carried with underwriters a provision must be made by charging, " Ore at Lake Erie Ports" and crediting "Marine Insurance" Fund with 1/2 cent per ton (or such other amount as may hereafter be decided upon), for every ton of ore shipped via lakes, based on vessel weights. Taxes.— The mine office will send on the first of each month from April to November, inclusive, to the General Office, a journal voucher charging Taxes and crediting Taxes Payable, with one-eighth of previous year's taxes paid, if no better information is to be had, and such amount I MINING IRON ORE 15 shown on mine cost sheet. As soon as assessments and rate of tax for current year can be obtained, this account must be adjusted to date by raising the amount to meet new conditions, or lowering it as the case may be. Note. — ^Insurance and Taxes, except Marine Insurance, will be reported to the General Office for each month from April to November inclusive, such amounts being shown on the mine cost sheets as a memo, only, and taken up in the General Office Cost Sheet under their proper heading, Insurance to Cost of Ore, and Taxes to Administrative Expenses. Depreciation. — ^In accordance with the best rules of business practice, a mining company, in order to insure its right to live should provide from its current earnings, a fund sufficient to cover all cost of property by the time its ore reserve is depleted. It is therefore necessary that depreciation be provided for all idle properties, which depreciation should be large enough (based on the best information obtainable for its ore reserve) to cover the total cost of property, including Improve- ments. The Mine Office should be kept in touch at all times with the Gen- eral Office on this subject, advising promptly if any changes in conditions affecting ore reserves, which might cause them to increase or decrease the amount of depreciation. Such depreciation to be charged to Cost of Ore and credited to Sinking Fund or Development as the case may be. Deferred Charges to Operations. — In order to keep costs at the mines on a comparative basis, it is necessary to defer certain charges and pro- rate them over the season, and in some cases a term of years. Expendi- tures of this nature will be transferred to the General Office and remain on the general books as an asset until closed off as depreciation or other- wise. Certain open-pit mines have expenses accummulating during the winter while not producing. These expenditures will be transferred to the General Office monthly, account " Winter Expense." As soon as navigation opens and production commences, such expense must be closed off in equal monthly amounts during the open season to operating costs. The mine making journal voucher charging "Ore at Mines" and crediting " Winter Expense" (Supplies and Pay-roll separately) and take such items into their current Mine Cost Sheet in detail. Some mines have charges against "Stripping and Development," which expenditure should be transferred to the General Office monthly. All mines will have charges account " New Shafts," such as Sinking or Raising, and Timbering New Shafts, or lowering old shafts for the further development of ore body. Such expenditures should be trans- ferred monthly to the General Office. The two latter accounts will be handled in the General Office by depreciation on such basis as will close off the charges before the ore body is depleted. 16 AMERICAN MINE ACCOUNTING \< • I II o o mvEirroRY Accouifrs Mining Supplies. — All purchases or bills of what- soever nature (excepting insurance and taxes) will be charges to mining supplies account, including freight, Freight Record, form 5, Fig. 1. All charges to supplies must pass through the storehouse ledger, and be entered under one of the following headings or its sub-division (as many sub-divisions of accounts may be opened as is found necessary for properly keeping track of the stores) , allowing the storekeeper to inventory them and check up at any and all times. A report of all supplies charged will be for- warded to the General Office at the end of each month, showing each invoice, from whom pur- chased and amount of purchase. Fig. 2, form 236. SUPPLY ACCOUNTS Explosives Candles Oils Drill Steel Lumber Mining Timber Tools Steam Packing and Waste Pipe and Fittings Steam and Water Hose Air Drill Hose Rails Iron Castings Power Drill Castings Wire Rope Carbons Manilla Rope Chemicals Fuel Forage Electric Supplies Bolts, Nuts and Washers Car and Locomotive Parts Steam Shovel Parts Stationery and Printing Mlsc. Absolutely no stores of any description will be issued from the store-house without a written order signed by the superintendent, or parties authorized by him, showing for what account the stores are to be issued, and the ticket shall be accepted as a re- ceipt from the party ordering the supplies except in case of contractors, when receipt shall be taken from party to whom supplies are delivered. This ticket will be the store-keeper's authority for making his charges against the proper account. These tickets must be entered up daily in the summary book, and at the end of the month must be sum- marized and charged to the proper operating or !H MINING IRON ORE 17 other account and credited to their proper account in the store-house ledger. Supplies Consumed. — ^Form 115, Fig. 14, must cover the total amount of mining supplies consumed or taken out of the storehouse, during the month, except amounts shown on form 113, Fig. 12, pay-roll collections, such supplies being charged to operating, New Construction, Improve- ments, Accounts Receivable, Cash Sales, or other mine supply accounts. The summary of supplies consumed for the month, form 2, Fig. 10, furnished by the supply clerk, should include every item of supplies distributed during the month, the same being divided into three divisions. 1. Supplies charged to Operating and Construction. 2. Supplies charged to Other Mines. 3. Supplies Sold, which are charged to cash sales, or to Accounts Receivable, as the case may be, a detail of such Accounts Receivable being attached to the journal voucher. Stores used during the month must be transferred to the General Office by journal voucher (form 115, Fig. 14), showing for what they were used. Supplies Manufactured.~In manufacturing Tram cars. Skips, Cages, etc., all labor and supplies used in the manufacture of such articles will be charged to supplies, until such articles or series of articles are com- pleted, in order to make one charge to operation or construction when used. Supplies, Profit and Loss. — As mining supplies cannot come out exactly at the end of the year, it is necessary to charge a small percentage on the stores used during the year to cover leakage, etc., although great care should be used so as not to show any great difference between the book value and the inventory value of this account. Of the two, how- ever, between a loss or gain it should show a small gain. In order to keep the book value of supplies on a par with the actual value, the storekeeper should take inventory of different classifications as often as possible and compare quantities on hand with book quantities, correcting his book quantities to agree with actual inventories and correcting average prices to take care of any discrepancies which he may discover. SuppUes Purchased.— Form 236, Fig. 2. This Statement should cover all purchases of whatsoever nature going into the supply account. The statement on the back should be filled out showing the balance on hand the first of the month, plus purchases for the month as shown on front of the sheet and credited with the three divisions mentioned above, and showing the balance on hand. This statement should agree abso- lutely with the charges on supply ledger, form 6, Fig. 3, and the three items should agree with the summary of supplies as outlined above. "Ore at Mines."— Representing cost of producing ''Ore at Mines" "I 18 AMERICAN MINE ACCOUNTING made up from ledger charges for mining labor and supplies (Operating Expense), Direct Expense, Depreciation, Insurance and Profit and Loss. Ore at Upper Ports. — Representing cost of ore shipped to Upper Ports at average cost of Ore at Mines, plus Royalty, plus Rail freight to F. O. B Upper Port deliveries. Ore at Lower Ports. — Representing cost of ore shipped to Lower STATEMENT. MTNK VOTTrTTRKS Suwlies Purchased and Charaed to Mine Supplies during Mtvnth nf MINE 3I1>E >0. PUKCHAiiED FKOM AMOCM IcSitJ. REMARKS Mine Supplies Balance ' - 3- III — r-r-| _ _ Fig. 2.— Form 236. Ports at average cost of Ore at Upper Ports, plus Rail freight to Upper Ports, plus Lake freights, plus Marine Insurance. Note. — Ore at Mines will be credited and Upper Ports charged with all ore shipped from mines, including ore wrecked in transit or sold F. 0. B. Mine. Ore at Upper Ports will be charged with all ore shipped from mine without regard as to receipts at dock (for royalty purposes), SHEET NO. ACCOUNT CLASSIFICATION NO. DATE INVOICE il AMOUNT 1 °*^^ USED J QUANTITY PRICE AMOUNT 1 OUR CONSIGMOR QUANTITT rniuc NO. ACCOUNT — — — - - - - - - -- - - - - - -- Fig. 3.— Foem 6. and will be credited with all shipments from dock, as well as ore wrecked in transit and sales either F. 0. B. Mine or dock. It will also be charged or credited with profit and loss, as the case may be, on all sales of ore at mines or Upper Ports. Ore at Lower Ports will be charged with all ore received from Upper Ports, at average price at Upper Ports, plus Transportation charges. Marine Insurance and Shrinkage (although carried at vessel tonnage MINING IRON ORE 19 until overrun or shortage develops), and to be credited with all sales from Lower Ports at selling value. The difference or profit and loss on sales, debited or credited to this account, as the case may be, to maintain the avarage cost of ore. Pay-rolls.— The Pay-rolls at the mines should show each employee, by number, name, and occupation, whether contract or company account rate and amount of wages, deduction if any, balance due employees and separately, amounts due outsiders on account of orders and deductions from employees wages. The total amount of these orders and balance due employee making the total amount of the monthly Pay-roll. As soon as the Pay-roll is made out, a voucher (form 116, Fig. 13) must be sent to the General Office, showing the various accounts and to what charageable, such as: Direct Expense Operating General Repairs Total Operating New Construction Improvements etc., etc. TotalPay-roU The total making the full credit to Pay-roll, plus any credits for sundry Items collected from sales and otherwise. Accounts Payable voucher OLIVER IRON MINING COMPANY STATEMENT OF PAY ROLL CHECKS. -MINE. PAY ROLL 0F_ Fig. 4.— Form 100. must be made out showing the total amount of the Pay-roll less sundry credits representing collections on Pay-roll, and net amount required to settle the Pay-roll in cash. This voucher will be sent with check to bank handlmg the mme account, and check passed to credit of the mine ij / 20 AMERICAN MINE ACCOUNTING subject to check of Mine Superintendent or Cashier, less advances made during the month. A list must be kept of all checks (form 100, Fig. 4) and forwarded to the General Office each month as issued, showing the number of check and amount, spoiled checks being returned to the General Office with such list. All uncalled-for checks at the end of 60 days must be returned to the General Office, where the amount will be placed to the credit of Unclaimed Pay-roll Account, and a record kept of the number, name, month and amount of each. In case check is called for later, it must be paid and charged on petty cash voucher, and the General Office so notified to enable them to correct their record of unclaimed money. Unclaimed Wage account will be closed off to Profit and Loss account every six months, for wages over one year old. Statistics. — ^Pay-roll statistics will be sent to the General Office as promptly as possible after the first of the month showing the following information: "Total amount of Pay-roll" covering the full amount of the regular mine Pay-roll, as well as proportion of District Office Pay-roll chargeable to the mine. "Total number of days worked/' should cover the full number of days shown on the mine Pay-roll, as well as proportion of days in District Office Pay-roll. " Total number of names on roll,'' covering every name on the Pay- roll without duplication as well as arbitrary proportion of names in District Office Pay-roll. "Average number of men days each." The average number of men will be obtained by dividing the total number of days worked by the number of working days in the month. The working days in the month will be the full number of days in the month except Sundays and legal holidays, being New Year's Day, Decoration Day, July Fourth, Labor Day, Thanksgiving Day, Christmas and regular state and national election days. "Average rate per day. Company account." The rate is obtained by dividing the total number of days worked company account into the total amount of Pay-roll Company account, including proportion of District Office Pay-roll. "Average rate per day. Contract account." This rate is obtained by dividing the total number of days worked Contract account into the total amount of Pay-roll Contract account. This Contract account should be divided into three divisions. Miners, Trammers, and Others. "Average rate per day all labor." This rate is obtained by dividing the total number of days worked into the total amount of Pay-roll including proportion of District Office Pay-roll. MINING IRON ORE 21 "Average rate per month." This rate is obtained by dividing the total amount of Pay-roll by the average number of men working full time. The result can be checked very closely by multiplying the average rate per day all labor, by the number of days worked full time by each man during the month. " Production During the Month." This figure is taken from form 150. "Tons per man per day." This figure is obtained by dividing the production for the month by the total number of days worked, including proportion of District Pay-roll. Note. — In all cases the figures shown as Pay-roll Statistics should be the same as figures shown on Labor Statement, as should the average figures on the cost sheet for rate per day, etc., be the same as shown on Pay-roll Statistics. For our outside explorations, one form may be used except where we are working some large important property that may soon develop into a mine. In such cases as the latter use a separate form for each. i RECEIPTS AND DISBURSEMENTS Receipts. — No receipts of the following nature should be treated as any part of mining costs, but transferred to the General Office as receipts or income if received at mine office. Interest on Investments. Interest on Bills Receivable and Accounts. Rentals received from detached property, such as lots, miners, dwell- ings or machinery. Special general receipts. Cash Discount on purchases. Disbursements. — No disbursements of the following nature should be treated as part of mining costs, but should be transferred to the General Office if originating at the mines. Interest on Bonded or Mortgage debt. Interests on Loans and Bills Payable. Interest and Discount. Taxes. General, Administrative and Selling expense. Note. — In the General Office, all items above mentioned are Profit and Loss items, and will be shown on general balance sheet under that heading, in addition showing on General Office Cost Sheet as memo. PRODUCTION AND SHIPMENTS Daily. — A daily report will be sent to the General Office showing the Number of Men Employed (classified), Tons of Ore Produced, Shipments ji^ t !t 1 i'^ i ; i ! i i II l! 22 AMERICAN MINE ACCOUNTING from Mines and Docks, and Changes in Stockpile, also analysis as requested. This report must show the estimated production and shipments each day, the overrun and shortages taken up each day, as fast as actual weights are received. Notation to be made on adjusted daily report for month, in footnote, showing difference between shipments, as shown on this report and form 150. The difference is always caused by cars in transit. Monthly. — ^This report must show the actual amount of ore produced during the month, which should be based on actual shipments from pockets (actual R. R. weights) plus estimated pocket shipments in transit at end of the month, plus estimated tonnage stocked during the month, less estimated ore in transit (from pockets) at end of previous month, as follows : January Production Tons Actual R. R. weights Estimated ore in transit Estimated ore stocked Production for January February Production Tons Actual R. R. weights returned Estimated ore in transit Estimated ore stocked Less estimated ore in transit previous month . . . Production for February Any overrun in cleaning up stockpile should be treated as production for season only, on cost sheet. On this report it will be shown in column, " Stockpile overrun month,'' during the month in which overrun develops, being footed with " Current month" and "Previous month" and working total since January 1. On succeeding months since January 1, becomes "Previous months" this leaving blank "Stockpile Overrun Month" except for overrun which may develop in that month. In other words, " Stockpile Overrun Month" will show only the overrun developing during the current month. This form should be made up showing the following: •Each mine by grades separately, making total of each mine and grade, total of each group of mines, each total and grand total proving itself as follows. " Current months plus previous months and stockpile overrun month MINING IRON ORE 23 (in current month as above), should equal total since January 1, plus on hand January 1, should equal "Total Produced and in Stock," less "Total Mine Shipments" should equal "Balance in Stock." Overrun Stockpile for season is a memo, and proves with nothing except your stockpile ledger. It should show at all times the accumulative over- runs and shortage for the season. (Shortage showing in red ink.) The Dock Statement should show the amount in docks January 1, plus seasons accumulative shipments to docks, making total, and less accu- mulative shipments from docks, leaving balance in docks, which should check with R. R. company's dock report. Tonnage shown in this report should be the same in Mine Cost Sheets in order to agree with General Office Cost Sheet made from these figures. Shipments. — As shown on form 150 should be actual shipments as shown by the R. R. company on their statements for the month. No other figures for shipments should go on the report. They should agree with the Royalty Statement furnished. "Balance in Stock" at the end of each month should be the difference between "Total Produced and in Stock" for the season, less shipments for the season. This should be checked with the Stockpile Ledger, the difference between this report and the Stockpile Ledger being the amount in transit. Form 150 is intended for the auditor's office only. Shipments by vessel should show bill of lading and railway weight. This report should also show, as stated above, the ore lost in transit and the all-rail ship- ments. The total of this report should be checked by deducting 1 per cent, of the railroad weights to see that it approximates out the total of the amount as shown by the vessel weights. If there is a large difference, the weights should be checked over to see if there has been a mistake made. Overruns and Shortages. — As weights reported each day would be based on estimates, it will be necessary to correct such estimates at the earliest opportunity. Reports from railroads during shipping season of actual weights should be received within two days from date of shipment. Any differ- ence between estimates and actual weights should be added or sub- tracted, as the case may be, to the estimates for the next day on Produc- tion, Dock account. Shipment from mines, and Stockpile, if affected. When stockpiling ore the greatest care should be taken in making estimate of production, and a record must be kept of each stockpile separately, charging the pile with the estimated ore put into it, and crediting it with the actual shipments made from it. As each stockpile is cleaned up the overrun or shortage which develops on the pile must go on form 150, and on cost sheets in the seasons column, for the month in which the stockpile is cleaned up, and the overrun or shortage. A large 24 AMERICAN MINE ACCOUNTING 1 III overrun or shortage, if thrown into the monthly cost, would make it out of proportion with other months. Largely underestimating or overestimating amounts of ore which go into stockpiles, so that a large percentage of overrun or shortage is developed, will be considered a reflection on the watchfulness of the superintendent. In case we should develop a shortage, and it is hard to sa> just how much leeway should be allowed, and what percentage of overrun would be right. In any event it should not exceed 5 per cent., and if it could be brought to one-half that per cent, the cost for each month through the year would be on a better basis, and would be more nearly correct. If an overrun develops on a certain pile, it must be shown as overrun on that pile. The same if a shortage develops. In no case niust the overrun from one pile be used to cover shortage in another pile, or any part of it be taken to increase the current month's production. Neither must any part of the production during the month at any time be used to cover up any shortage which may develop on any stockpile. In all cases the production and shipments, overruns and shortages must be correctly shown. Transfer of Supplies, Labor Charges, Etc.— All transfers of mining supplies, shop labor, etc., must be reported to the General Office on form 115-6, Figs. 13 and 14, as the case may be, sending original invoice only to the receiving mine, who will take same up in the supply account in the same month in which it is rendered without regard to receipt of goods or correctness of billing. If goods do not arrive as invoiced or invoice is not correctly rendered, such corrections or shortages will be reinvoiced to the shipping mine in the succeeding month. Any contro- versy as to prices or adjustments will be referred to the auditor for settlement. It will not be necessary to send copies of such invoices to the General Office unless a controversy arises, but will be sufficient for the shipping mine to show same against each mine on their distribu- tion vouchers and the receiving mine to enter same on record of sup- plies purchased. Transfer of Plant.— All transfers of plant property, such as buildings, machinery, etc., should be reported to the General Office on triplicate invoices without values sending the original and duplicate invoices to the receiving mine, who will approve and report same in the usual manner. Values of plant transfers will be fixed by the mechanical engineer, and entries made on the general books only to cover such transfers! Memo, entries should be made on the mine books of all transfers, both from and to other mines, and at the end of the month a statement'made of the shipments and receipts during that month to the General Office. MINING IRON ORE 25 This statement to cover merely the plant transferred and to what mine it was shipped or from what mine it was received. No machinery or supplies will be loaned to another mine, but proper transfer made of all equipment or plant transferred, except in case of machinery rental, such as steam shovels, diamond drills, etc. No machinery should be carried in plant account that is located at another mine or exploration but proper transfer made to such mine or exploration on the general books. As a general proposition, machinery transferred to another mine is worth no more to the receiving mine on account of such transfer, there- fore no expense should be added to the value of such plant by reason of such transfer. Hereafter the shipping mine will stand the expense of dismantling property loading and placing F. O. B. cars, the machinery or property transferred, charging such expenses to mine Profit and Loss. The receiving mine will stand all expenses from this point, such as freight, unloading and handling charges, and installation, charging same to Improvements. If, however, in connection with installing this plant there is any large improvement intended, which will materially increase the value of the plant transferred, it should be taken up with the General Office and a special ruling made in such cases. The shipping mine shall word their invoices giving description, etc., of all machinery shipped, using the exact words and numbers as shown on inventory of Dec. 31 last, and the receiving mine shall enter on their inventory the exact description as shown on the invoice. Machinery Rentals. — This is a matter that should be discouraged as much as possible. In case of steam shovels when some of the mines would have use for their shovels only a small part of the year, and other mines have at times idle shovels, also in case of diamond drill outfits, when they desire to use them only temporarily, it becomes necessary to take care of these items in the way of a rental from one mine to another. This rental should be handled practically on the basis of cost. In other words, a greater rental should not be charged for the use of the steam shovel or diamond drill outfit than the necessary wear and tear on machinery, and the cost of putting the machinery into its original con- dition. All income from machinery rental should be transferred to the General Office, therefore it would be proper that any expense of the proprietor mine to whose plant the machinery is charged, to charge against this machinery rental, the cost of any repairs necessary to put the machine back into its original condition when it left the mine. It might be well to state further that the plant account of the various mines belongs to the company as a whole, that they are given to one mine without charge for the purpose of getting out ore, and such mines taking up in the cost of operating only the necessary charges of keeping t^i 26 AMERICAN MINE ACCOUNTING such plant in repair. Therefore it is not a good accounting proposition for the General Office to charge a profit on the machinery used at another mine in order to take up a corresponding loss on the same transaction. The same would also apply to Tenement rentals, the income occur- ring therefrom being transferred to the General Office. Therefore repairs necessary on such tenements, and the insurance necessary to keep them protected should be charged against the same account. There should not, however, be a loss to the General Office on the income account, and should any loss develop, at the end of the year it will be taken out of the Rental account and transferred to Misc. Profit and Loss of the mine owning the buildings or machinery. MINE ACCOUNTS— MINE BOOKS (UNDERGROUND MINES) I General ledger « Controlling Sub-accounta Distributing accounts accounts General Ofl&ce 101. 102. Explosives Candles A. Steam production 103. Oils B. Electric power 104. DriU steel Inventory 105. Lumber C. Shop Machine shop 106. Mining timber Carpenter shop 107. Tools expense Smith shop Bank 108. 109. Steam packing and waste Pipe and fittings D. Compressor and drills 110. Steam and water hose E. Teaming 111. Air drill hose 112. Steel rails F. Repairs Supplies ' 113. 114. 115. 116. 117. Iron Castings Power drill castings Wire rope Carbons Manilla rope G. Laboratory Petty Cash 118. 119. 120. 121. Chemicals Fuel Forage Electric supplies Loss and Gain 122. 123. 124. Bolts, nuts and washers Car and locomotive parts Steam shovel parts Taxes 126. Stationery and printing - [ 126. Misc. MINING IRON ORE MINE ACCOUNTS— MINE BOOKS (UNDERGROUND MINES 27 General ledger Controlling Sub-accounts Distributing accounts accounts Insurance 200. Development in rock 201. Development in ore 202. Stoping 203. Timbering Rents 204. Picking and storing rock 205. Tramming by hand District 206. Tramming by power Expense 207. Cage and skip tenders Mining 208. Pumping Expense... . . 209. U. G. tracks 210. Mining captains 211. Shift bosses and timekeepers 212. Dry and change houses 213. Mine exploration 214. General U. G. expense 215. Rock filling 216. Steam shovel 225. Hoisting 226. Stocking and sorting ore 227. Shipping ore from pockets 228. Loading stockpile, steam shovel 229. Loading stockpile hand 230. Stripping Surface 231. R. R. tracks Expense 232. Breaking and crushing ore 233. Surveying and chemistry 234. Office expense 235. Warehouse 236. Contributions 237. Personal injuries 238. General surface % . 239. Misc. - 240. Grading highways New Construe- . A separate account for each build tion ing ; and equipment of each plant. See details on page 10. Improvements . / A separate account with each job. \ See details, page 12. Accounts Receivable 28 AMERICAN MINE ACCOUNTING I MINING IRON ORE 29 (t: : a li ! ADMINISTRATIVE EXPENSES Taxes. Interest and discount. General expense. Improvements. Total cost of ore. Note. — Cost of production is calculated on mine product. Royalty- is calculated on shipments from mine. Transportation is calculated on shipments from docks to Lake Erie. Administrative Expenses charged to Profit and Loss account, shown as a memo. only. DISTRIBUTING ACCOUNTS A. Steam Production. — Labor and supplies, including firemen, coal passers, fuel, water supply for boilers, oils and light, repairs to building, boilers, boiler insurance, etc. Intended to cover all cost of producing steam for whole plant. The full cost of producing steam for the month will be apportioned against Hoisting, Pumping, Shops, Compressor and Drills, Electric Plant, Dry and Change house, and Heating in the proper proportion, as shown by the indicator of steam used for each, excepting when the steam from one or an entire battery of boilers is used exclusively for one power, where it will be charged against that power. In the absence of proper indicators to show amount of steam used for each, it must be arrived at by careful tests. B. Electric Power. — ^Labor and supplies, including proportion of engineer's time, all supplies used in connection therewith, repairs to machinery and buildings, as well as proportion of steam used to run dynamo. ENGINEER'S LOGS Daily Log. — ^The daily log is to be made out for each plant; such infor- mation as is called for will be filled in by the engineer in charge. When a plant consists of more than a Hoistand Boilers; that is, it may also comprise a compressor, pumping engine, and electric engine, the engineer in charge of the compressor will furnish all information called for, form 101, Fig. 5. Monthly Log. — The totals and averages of the daily logs for the month will be taken and entered on the " Monthly Summary of Engineer's Logs" under the proper plant heading; this summary provides for all plants operated, form 102, Fig. 6. I 7 X C5 a Z 3 • £ • 0)' > • -3 ^ is 3 < Q "S 1 1 = 1 8 I p • > i 1 S. 1 : i. I 1 ; I 1 o 1 S o H o > at e4 6 •< n o fa i 11 II 6 55 1 z S < 1 1 IH o O • H 1 i |8 2*3 -3 tn ~a 1 ■■" iqb) UJ i s o 8 -I 1 ^ Pt I-- 7" J i a. Ol r> ! ^ 2 Hi r o _) 1 i i ^ I I rN 1 ^ ^ ^ O ?5 2 a UJ 1- < tn s z cn O UJ z < OS 'n ■3 o < a. 03 ?s i o l-JI § I S2 •J 1 l-H o H ■< O _J UJ O en a EER'S CO. > 1 § s 1 ; ; f; 5 2 ^ 1 o O 5 2 z 03 03 ^ •^ ^ i5 1 Jl 7? ^ -*> "^ . ENGI S IRO H H <5 « :i^ M O ^ eE •ts«M ci H 3 O , 1 H M -1 CO 9 is o • t>4 z 03 < J kJ > a 2 « Id :^ ^ a O 8 • 1 or iiJ X O o LU (X _l V •w e<^H < e ^^< o ■i a. ^ H 04 o O M 30 AMERICAN MINE ACCOUNTING MINING IRON ORE 31 I .1 1- i: •I ii I' i I! i ta < 3 = g - 1 ■i;^ "Hx-ra a 1 a i CLIFFS IRON COMPANY MO, MICHIGAN. j«»*»m,0 dm* J «^H "~»fl •i»»>»ia JOMudniflg ilaiBj I^H TnwtR »i^i»a jowijdmo;^ dm* J »^H •don^ •KV-I3 _ - STATEMENT OF OIL, ETC. J0M*xdmo3 i — T"^ r -T— r-~^ dm* J ■" .1»!»H <»w»a <»H*="ra dnnij W1»H — i««»w3r ' 'i^x-n JOwudmoQ 11 1 1 i o i X tea O a 3 I <5 & 1 o s f ■3 > r a •< 1 a 1 1 1 3 1 a 1 1 1 1 1 1 1 a 1 i a 1 doiBj »^H mns »v«»»ra JOaMxdH avno i >■ •< s 3 1 3 i : 1 1 1, < [- u = 1 ■g a o 1 1 i i 1 8 1 1 3 1 1 1 3 •s 8. 1 1 3 •s i a 1 • 3 3I^V^13 ~ jo«*»idmoo damj wyn ■im>B »H*-T3 JtMMldllUIQ dmBj WH 5" a Ed 4 '1 i 9 s • Id i 2 3 8 a. 5 » ^J 9 c r ( ' '1 O 1^ o T ■ CO d I The full cost of electricity, carbons, etc., to be apportioned against the various accounts for which it is used in the proportion of electricity consumed by them. Electric lights to be charged against the account benefited, such as OflSce, Hoisting, Steam plant, etc. C. Shop Expense. — Labor only, except as herein-after mentioned. All labor at Machine, Smith and Carpenter shops and Master Mechanic's time will be charged to shop expense, a close record being kept of time expended for and against the various accounts in the distribution of shop expense at the end of the month. All the material used in the shops for the various operating accounts must be reported to the storekeeper daily, who will charge them direct from stores, except general items, such as Steam, Electricity, Coal, Borax, etc, which will be apportioned against the various accounts, pro-rated on a basis of labor performed. D. Compressor and Air Drills. — Labor and supplies, including pro- portion of engineer's time used in running compressor, repairs to machin- ery and buildings, oils, waste, etc., pipe lines and repairs to same, hose and pipe for replacement, proportion of steam consumed, or other power used. The full cost of running compressor for the month will be apportioned against the various accounts for which it is used, such as Pumping, Development in Rock or Ore, Stoping, etc., on a basis of labor performed at drilling under the above heads, and when for outside purposes, such as Pumping, or Hoisting, a proportion based on steam cost for same work, plus an extra charge on account of an increased cost of air over steam. E. Teaming. — To this account should be charged the cost of stables, teams, teamsters, etc., for the month (except the cost of keeping mules for tramming purposes underground, which is chargeable to accounts 200-1-6) . A close record must be kept during the month of work done for the different cost accounts and the same subdivided on an equitable basis against the various accounts for which the work was done. F. Repairs. — All repairs are chargeable direct to cost accounts affected, such as repairs to skips, to cars, to Hpisting, etc., but for the purpose of showing on General Office Cost Sheet the amount expended for repairs and maintenance, all repairs must be separated on vouchers of supplies and labor from operating when sent to the General Office. G. Laboratory. — To this account should be charged all supplies used or labor performed during the month in making analysis, in fact all cost in connection with running the laboratory. The full cost of analysis made during the month should be ascertained from the number of analysis made, and that rate used in charging out to operation, or other mines or parties, to balance the account except as noted below. 32 AMERICAN MINE ACCOUNTING MINING IRON ORE 33 Note. — All operating accounts including shop expense, laboratory, teaming, etc., should be handled on a cost basis and only the cost of such work charged to operation, or any of our other mines. In the case of work done for outsiders, a profit (to be determined by the manage- ment) should be added to this cost and such profit transferred to the General Office as a credit to Mine Profit and Loss. MINING EXPENSE ACCOUNTS-UNDERGROUND MINES 200. Development in Rock. — Labor and supplies, including cost of miners, drillers, loading tram cars, and material used in drifting and cross-cutting, sinking or raising in rock, as well as its proportion of Compressor and Air Drill cost as shown consumed for that purpose. 201. Development In Ore. — Labor and supplies, including cost of miners, drillers, loading tram cars, and material used in driving main drifts raises or winzes in ore, as well as its proportion of Compressor and Air Drill cost as shown consumed for that purpose. Note. — The above account not to include the cost of sinking or raising shafts, which will be charged to Sinking Shafts, and be treated in the General Office as deferred charges to be closed by depreciation. Show the Number of Feet on Labor Statement of Drifting, Cross- cutting, Sinking or Raising shafts. Raises, Winzes, in ore and in rock separately. 202. Stoping. — Labor and supplies, including cost of mining, drilling, blasting and breaking down the ore body (except as per account 201) as well as wheeling ore to chutes and all shoveling in connection with same, and its proportion of Compressor and Air Drill cost as shown consumed for the purpose. Note. — Stoping to include all mining on sub-levels except main raises and winzes from main levels. 203. Timbering. — Labor and supplies, including cost of all timbering in main openings, raises, and stoping work, as well as proportion of the miners labor on timbering to be charged to this account, and extraordi- nary repairs to shafts; ordinary repairs to shafts must be charged to Hoisting expense. 204. Picking and Storing Rock.— Labor and supplies, including all cost of picking and storing rock underground. 205. Tramming by Hand. — Labor and supplies, including all cost of tramming, shoveling, and taking ore from chutes on main levels or such sub-levels as cannot be reached by main level openings, 206. Tramming by Power. — Labor and power, including all cost of tramming, shoveling, and taking ore from chutes or main levels or such sub-levels as cannot be reached by main level openings, cost of keeping IVJ live stock, mule drivers and when used, the proportion of electricity used for that purpose. 207. Cage and Skip Tenders. — Labor only, including checkers and bell ringers. 208. Pumping. — Labor and supplies, including pumpmen, pipemen, repairs and proportion of steam production used for pumping. 209. U. G. Tracks. — Labor and supplies and repairs on U. G. tracks, except original cost of steel rails (new) to be charged to New Construction; when used for replacement to be charged to this account. 210. Mining Captains. — Labor only. 211. Shift Bosses and Timekeepers. — Labor only. 212. Dry and Change Houses. — Labor and supplies, including all cost of running change houses, as well as steam used for heating purposes, repairs to building, etc. 213. Mine Exploration. — Labor and supplies including prospecting and diamond drilling. 214. General U. G. Expense. — Labor and supplies, mcluding cost oi ditches and other misc. items for which no provisions are made in above accounts. 215. Rock Filling. — ^Labor and supplies, including all cost of loading rock on surface by hand or steam shovel, tramming or switching it to the shaft, lowering it into the mine, tramming and storing it under- ground. This applies only to rock taken into the mine from surface and does not cover any expense of picking and storing rock underground. 216. Steam Shovel. — (Stoping in Pits.) Labor and supplies, includ- ing all cost of loading ore by steam shovel in open pits. SURFACE EXPENSE ACCOUNTS— UNDERGROUND MINES 225. Hoisting Expense. — ^Labor and supplies, including engineers (except proportion charged to electric plant, shops, compressors, etc.), as well as all oils, waste, light, brakemen and helpers, proportion of steam power, or electricity used for hoisting, Tepairs to skips, shafts, replace- ments of hoisting ropes, and ordinary repairs to shaft house. 226. Stocking and Sorting Ore. — ^Labor and supplies, including landing, dumping and tramming ore and rock on stockpile and prepara- tion of stockpile bottoms and trestles. 227. Shipping Ore From Pockets. — ^Labor and supplies, including cost of tramming rock on surface during shipping season. 228. Loading Stockpile, Steam Shovel. — ^Labor and supplies, shipping stockpile, including cost of operating steam shovel, crew's wages, etc. 229. Loading Stockpile by Hand. — ^Labor and supplies, including cost of shipping stockpile when loaded by hand. 34 AMERICAN MINE ACCOUNTING 230. Stripping. — ^Labor and supplies, including drilling and blasting of surface, teams hauling dirt and all expense in connection with strip- ping open pit operations. 231. Railroad Tracks. — ^Labor and supplies, including cost of con- structing surface railways, switches, etc., of broad gauge pattern, as well as all repairs to same, except new rails. 232. Breaking and Crushing Ore. — ^Labor and supplies, including all cost of reducing lump ore to required size, by hand or power. 233. Surveying and Chemistry. — ^Including all cost of engineering department, running laboratory, chemicals, etc. (except work done for outside parties or our other mines having no laboratory or engineer of its own). 234. Office Expense. — Labor and supplies, including all cost of run- ning the office at the mines, as classified in General and District Expense. 235. Warehouse. — Labor and supplies, including salary of store- keeper and whatever supplies are consumed during the month to operate same. 236. Contributions. — Labor and supplies, to include contributions of whatever nature made at the mine, as authorized by the General Office. 237. Personal Injuries. — Including donations or whatever voluntary contributions, judgments or forced settlements, salaries and fees of sur- geons and attendants, including hospital expenses, medical supplies, etc. Intended to cover all expenses of the mine on account of personal injuries. 238. General Stirface Expense. — Labor and supplies, including surface items not otherwise provided for. 239. Miscellaneous. 240. Grading Highways. — Labor and supplies, including all cost of grading public roads, crossing caving territory, ordinary expense of sur- facing and grading mine roads is chargeable to account No. 238. Note. — Above cost accounts represent the division of operating expense at the mines and from which the mine cost sheet is made. Taxes and Insurance will show as a separate item below these on the cost sheet, and will be transferred to the General Office by journal voucher. The cost of operating for the month is transferred to the General Office, by journal voucher of labor and supplies, and will be the total as shown by the Mine Cost Sheet for Operating Expense. Copy of Mine Cost Sheet must be sent to the General Office as soon as completed. MINING IRON ORE MINE ACCOUNTS— MINE BOOKS (OPEN PIT MINES) 35 ^ V • » General ledger Controlling Sub-accounts Distributing accoimts accounts General Office 101. Explosives 102. Candlei? A. Steam production 103. Oils B. Electric power 104. DriU steel 105. Lumber C. Compressor and air drills 1 Inventory 106. Mining timber 107. Tools jj ^, ( Machine shop < Smith shop ■ 1 108. Steam packing and waste j 109. Pipe and fittings expense ^ , , [ Carpenter shop 1 110. Steam and water hose repairs Bank 111. Air drill hose 112. Steel rails 1 113. Iron castings 114. Power drill castings E. Teaming Supplies F. Repairs V 115. Wire rope G. Laboratory 116. Carbons 117. Manilla rope Petty Cash 118. Chemicals 119. Fuel - • 120. Forage - * 'f 121. Electric supplies 1 Loss and Gain 122. Bolts, nuts and washers 1 1 123. Car and locomotive parts » 1 7- ' 124. Steam shovel parts • 1 Taxes 125. Stationery and printing ^ 126. Misc. 1 ■ 1 Insurance 250. Stripping by hand 251. Teaming 252. Mining captains 253. Shift bosses and timekeepers 254. Water supply } Rents 255. Lighting 256. Drilling and blasting District 257. Track expense ' 258. Waste pile expense Expense. . . 259. Operating locomotives 260. Repairs to locomotives and cars Winter 261. Operating steam shovels Expense 262. Repairs to steam shovels Stripping and 263. Office expense B^ Development. . 264. Warehouse 265. General stripping expense 266. Contract stripping 1 36 AMERICAN MINE ACCOUNTING MINING IRON ORE 37 MINE ACCOUNTS— MINE BOOKS (OPEN PIT MINES)— Concluded II t! General ledger Controlling accounts Distributing accounts Mining Expense , New Construc- tions Improvements Accounts Receivable 275. Mining by hand 276. Teaming 277. Mining captains 278. Shift bosses and timekeepers 279. Water supply 280. Lighting 281. Drilling and blasting 282. Track expense 283. Pumping 284. Operating locomotives 285. Repairs to locomotives 286. Operating steam shovels 287. Repairs to steam shovels 288. General repairs 289. General mining expense 290. Surveying and chemistry 291. Office expense 292. Warehouse 293. Contributions 294. Personal injuries 295. Removing rock in ore body 296. Stockpile expense A separate account for each build- ing and the equipment of each plant. See details page 10. j A separate account for each job. "[ See details page 12. i MINING EXPENSE ACCOUNTS— OPEN PIT MINES Winter Expense. — All expenses in connection with open pit mines from the close of navigation to the opening of navigation next year will be charged to Winter Expense. Such expense will be taken care of in eight monthly amounts by charge to operations of one-eighth of the total amount each month from April to November inclusive. The expense accruing during the winter will be separated according to the cost sheet and extra items prorated against regular costs in equal monthly amounts. Note. — The above charges apply to mining expense only. The Stripping and Development charges will be handled in the usual manner, by charging the expenditures monthly to Stripping and Development. STRIPPING AND DEVELOPMENT 250. Stripping by Hand. — Labor and supplies, including wheelers, shovelers, and supplies used in stripping by hand. 251. Teaming. — Labor and supplies, including all costs of teams and labor while at stripping, or work in connection with stripping. 252. Mining Captains. — Labor only, to be divided on a basis of loco- motive and steam shovel labor on stripping or in ore, latter to be charged to mining account No. 277. 253. Shift Bosses and Timekeepers. — Labor only, on same subdivision as account No. 277. 254. Water Supply. — Labor and supplies, including cost of pumping plant, pipe lines, and pipemen and water carriers, for water supply of locomotives and steam shovels while on stripping. 255. Lighting.— Labor and supplies, including proportionate cost of dynamo, where electric lights are used, divided on same basis as No. 252. 256. DrilUng and Blasting.— Labor and supplies, including drilling, powder gang and explosives while on stripping. 257. Track Expense. — Labor and supplies, including track men, rails, spikes and ties (except cost of permanent track in new mine, to be charged to New Construction), all repairs to permanent or temporary tracks to be charged to No. 257. Tracks in ore to be charged to No. 282. 258. Waste Pile Expense. — Labor and supplies, including trackmen on waste pile trimmers and cost of keeping track in repair on waste pile. 259. Operating Locomotives.—Labor and supplies, including fuel, engineer and firemen, brakemen, and signal men and all cost of running waste trains (except water supply). - 260. Repairs Locomotive and Cars.— Labor and supplies, including full cost of repairs on cars, and proportionate cost of repairs on locomo- tives, as between stripping and ore. 261. Operating Steam Shovels.— Labor and supplies, including engi- neers, firemen and cranesmen, while on stripping. 262. Repairs. Steam Shovels.— Labor and supplies, while on stripping. 263. Office Expense. — Labor and supplies, including all cost of run- ning the office of the mine, as classified in General and Direct Expense. 264. Warehouse. — Labor and supplies, including salary of store- 38 AMERICAN MINE ACCOUNTING keeper and whatever supplies are consumed during the month to operate same. 266. General Stripping Expense. — Labor and supplies, including all surveying and other expenses not otherwise provided for than stripping. 266. Contract Stripping. — Including all cost of stripping paid out- siders on account of contracts. 1 5 V MINING EXPENSE 275. Mining by Hand. — Labor and supplies, including wheelers, shovelers and miners as well as material used in mining by hand. 276. Teaming. — Labor and supplies, when working in ore or in con- nection with mines working in ore. 277. Mining Captains. — Labor only, to be divided on basis of loco- motives and steam shovels, labor on stripping or in ore. Stripping pro- portion to be charged to account No. 252. 278. Shift Bosses and Timekeepers. — Labor only, on some division as account No. 277. 279. Water Supply. — Including cost of pumping plant, pipe lines and pipe men and water carriers for water supply of locomotives and steam shovels, while working in ore. 280. Lighting. — Labor and supplies, including proportionate cost of dynamo where electric lighting is used when working in ore. 281. Drilling and Blasting. — Labor and supplies, including drillers, powder gang and explosives while working in ore. 282. Track Expense. — Labor and supplies, including track men, rails spikes, and ties (except cost of permanent track in new mine to be charged to new construction). All repairs to permanent or temporary tracks to be charged to account No. 282 when laid and used for working in ore. Stripping tracks to be charged to account No. 257. 283. Pumping. — Labor and supplies, including all cost of pumping, when pumping is necessary in wet mines, except as used for accounts 254 and 279. 284. Operating Locomotives. — Labor and supplies, including fuel, engineers and firemen, brakemen and signal men, when working in ore. 286. Repairs to Locomotives. — Labor and supplies on locomotives when working in ore. 286. Operating Steam Shovels. — Labor and supplies, including engi- neers, firemen and cranesmen when working in ore. 287. Repairs to Steam Shovels. — Labor and supplies, when working in ore. 288. General Repairs. — Labor and supplies, including all repairs to building and machinery not otherwise provided for. MINING IRON ORE 39 289. General Mining Expense. — Labor and supplies, including car checkers, billers and other expenses not otherwise provided for. 290. Surveying and Chemistry. — Including all cost of engineering department, running laboratory, chemicals, etc. (except work done for outside parties or our other mines, having no labolatory or engineer of their own). 291. Office Expense. — Labor and supplies, including all cost of run- ning the office at the mines, as classified in General and Direct Expense. 292. Warehouse. — Labor and supplies, including salary of supply clerk and whatever supplies are consumed during the month to operate same. 293. Contributions. — Labor and supplies, to include contributions of whatever nature made at the mines as authorized by the General Office. 294. Personal Injuries. — Including donations, or voluntary contribu- tions, judgments, or forced settlements, salaries and fees of surgeons and attendants, including hospital expense, medical supplies, etc. Intended to cover all expenses of the mine on account of personal injuries. 296. Removing Rock in Ore Body. — Labor and supplies, including all cost of loading and handling rock encountered in the ore body, includ ing the cost and time of steam shovel, locomotives and hauling of such rock to waste pile. Note. —No low-grade ore or lean ore to be included in this account. 296. Stockpile Expense. — ^Labor and supplies, including all cost of stockpile, low-grade or lean ore. Note. — Only the mining expense of Missabe mines will be treated as operating expenses. The stripping cost will be transferred as a separate item in total and treated as an asset in the General Office cost until extinguished, although the cost of stripping will be shown as outlined above on the Mine Cost Sheet. The cost of operating for the month is transferred to the General Office by journal voucher of labor and supplies and must agree with the Mine Cost Sheet. MINE OFFICE, ACCOUNTING REPORTS, ACCOUNTS, ETC. Invoices. — ^Invoices should be turned over to the supply clerk promptly, and should be checked by him against material received. If material checks out all right he should sign invoice on line desig- nated for that purpose. The invoice should then be checked as to exten- sions and footings, discount and freight deductions, and should be signed as correct by chief clerk, and marked as to what account number should be charged. All invoices must be charged to mining supplies, and from these the items are taken through the supply book, and charged to the expense account benefited. When the invoices have been approved by 40 AMERICAN MINE ACCOUNTING r MINING IRON ORE !!l l: i the superintendent or person authorized by him to do so the original will be forwarded to the General Office for payment accompanied by letter listing same. All signatures must be in full, initials only will not be sufficient. At the end of the month or not later than the eighth of the succeeding month a complete list of all bills forwarded during the month past will be sent to the General Office. This list will show balance of supplies on hand at the first of each month, and amount of supplies purchased during the month, the amount consumed or disbursed during the month and balance on hand at the end of each month. 41 OLIVER IRON MINING COMPANY. CREDIT VOUCHER Mine. 190 DEBIT CREDIT FOR WHAT AMOUNT No (Reuerse Side" Oliver Iron Mininfir Company. CREDIT VOUCHER \fTVB' Recorded 190 — — CR 1 1 EDIT 1 1 1 - 1 1 — n TOTAL, || 1 CH ARQE r 1 ~ TOTAL, 1 t=t-±— -. APPROVED: Superintendent. Fig. 7.— Form 90. The duplicates of invoices must be vouchered at the end of each month at each mine. Collect all bills from each firm for the month and make one voucher covering each firm's bills. The office voucher form will be used for this purpose and will credit " General Office '' and charge the sundry classes of supplies for amount of invoices, without deductions for cash discounts. These vouchers should be arranged alphabetically for convenience in reference and numbered consecutively, beginning with next consecutive number from last number used during the previous month. Careful attention must be given to cash discount invoices. Such invoices must be forwarded at earliest possible date, and in cases where material does not reach mine before expiration of discount period, invoices must be approved by superintendent in person, and he must be advised before approval of invoice, that the material has not been received, so that only such invoices will be forwarded for payment before receipt of goods as are deemed advisable by the superintendent. Journal Entries, Miscellaneous. — ^Journal entries should be made on "credit vouchers" covering any transactions that may come up during the month, form 90, Fig. 7. Charge "General Office" and credit "Petty Cash," decreasing your Petty Cash for example. Entry should be made charging Petty Cash and crediting sundries, covering cash collections, and charging "General Office" and crediting "Petty Cash," covering remittance of cash collections to General Office. An entry should be made covering collections on Pay-rolls, when they go to pay a part of the pay-roll, such as collection for supplies, commissions, etc. The entry would then be, debit Pay-roll and credit Supplies, Garnishee and collection fees, etc. Entries should be made each month closing all accounts into General Office, except Supplies, Petty Cash, and Bank Account. These misc. entries follow the vouchers covering invoices in order of their dates, and the operating vouchers hereafter mentioned may follow the misc. entries. Continue the series of numbers from Office vouchers to Credit vouchers, so that there may be no duplicate numbers on any vouchers for the year. A new series of numbers may be commenced each year. Record of Transactions.— All vouchers, whether Office vouchers or Credit vouchers, will be numbered numerically in "Record of Trans- Record of Transac itioni 1 1 Mina — _ jume uwrmg the Month EndingL 19 Voucbe No. Credit L.dg.r Falio TaTOP Of Udgtr Folio 1 X 1 CO 1 1 m li .s s. II COM •c - ll " u k^ lu a 8 UanariU Offic. SaodriM 1 1 . 1 1 1 r-1 - ! 1 ~1 1 — 1 - 1 1 1 s ■ Fig. 8.--F0RM 91. actions," form 91, Fig. 8. All credits to General Office wiU appear in General Office column. All- credits to other accounts will appear in sundry column on the left. All debits to Supplies, Mining Expense, Surface Expense, Stripping and Development, Steam production' Electric power, the different shops, Teaming and Compressor and Drills will appear in columns provided for that purpose. Debits to all other 42 AMERICAN MINE ACCOUNTING if accounts will appear in sundry column on the right. The footings only of all columns except sundries will be posted to the ledger. Each item in the sundry column whether debit or credit will be posted to the ledger separately. The Record of Transactions will be footed and the footings of columns on debit side will equal footings of columns on credit side. No explana- tion of journal entries will be made in the Record of Transactions, all explanations will appear on journal entry voucher only. Ledger. — ^Any account that the Record of Transactions may call for must be opened in the ledger (and may be opened to advantage in the following order) : General Office, Inventory, Bank, Supplies, Petty Cash, Mining Expense, Surface Expense (Stripping and Development) , Steam Production, Electric Power, Machine Shop, Carpenter Shop, Blacksmith Shop, Teaming, Compressor and Air Drills, Operating Expense, Accounts Receivable, New Construction Accounts. All accounts in the ledger will be closed into General Office account at the end of each month except Bank Account, Supplies, Petty Cash. A preliminary trial balance will be taken from the ledger before closing entries are made and a final trial balance after the closing entries are made, copies of both being forwarded to the General Office. Vouchers, Debit and Credit to Supplies. — All vouchers having a debit or credit to Supplies must be recorded in this book, it gives a detail of the Supply Account in the ledger, and shows balance of each class of supplies that should be on hand each month. , The first entry that should be made in the record is the inventory entry, crediting inventory and charging each class of supplies with amount on hand at time books are opened. All purchases are added and on credit side supplies consumed or sold are shown under proper headings. The footings of all columns should be carried forward each month so that at the end of each month the debit footings will represent total of each class of supplies on hand when account was opened, plus supplies purchased since. The credit footings will represent the total supplies distributed to date. These footings are carried forward until the end of the year when the account is started again with inventory figures. When the total footings both debit and credit are carried forward, the balance of supplies on hand each month represented by difference between debits and credits, should be shown in red ink, and total should agree with trial balance. Each month the warehouse clerk should secure the amount on hand of some class of supplies and should take an actual inventory of that class to determine whether or not he is developing a shortage or overrun. In this way an excessive profit or loss at the end of the year will be avoided. MINING IRON ORE 43 Vouchers. Charged to Mining, and Surface. — ^All vouchers having a charge to Mining or Surface Expense or at surface mines to Mining Expense and Stripping and Development should be entered in this book. The vouchers covering labor should be entered in succession. The vouchers covering consumption of supplies should be entered in the order outlined for making them, under caption, "Operating Vouchers;" entering the vouchers in this order facilitates securing figures for the cost sheet. To secure figures from this record for labor column on cost sheet, add together amounts charged to the different expense accounts, from labor vouchers and put footings opposite proper account on cost sheet. To secure figures for supply column on cost sheet, add together the amounts charged to the different expense accounts from supply vouchers and put results on cost sheet opposite proper accounts, forms 92, 93, Fig. 9. ■■Mine Date Favor of i..^ Amu. Classification of Vouchers Charged to M ining Expense 200 I 201 I 202 I 203 I 204 | 205 | 200 190 Date IL 207 I 208 I 209 i 210 211 212 213 214 rn~T~rT~rT--r-rT-r--r-T--r-r Charged to Surface Expense No Amt«. 225 226 227 228 229 230 231 232 233 234 235 I I I l~T~ 236 237 238 239 Fig. 9.— Form 93. * B All columns in this record should be footed each month, balanced across with total and ruled. Ore and Rock Statement Book.— This book gives a record of the mining tally production on day and night shifts of each grade of ore from each shaft. The pages are ruled -to accommodate a grade of ore from three different shafts. The balance on hand at the first of the year should be brought for- ward on line provided for that purpose and total production for the month added, giving total production for the season. Ore Ledger.— When way bills are received from docks, they should be entered on debit side of this book under proper heading, a portion of the book being reserved for each grade of ore. When bills of lading covering cargoes cleared from docks are received, they should be entered on credit side of this ledger. The difference between debit and credit side of this ledger should equal balance of ore in the docks, as shown by 44 AMERICAN MINE ACCOUNTING II the railway dock statement. The total footings should be carried for- ward from month to month, so that at any time the ledger will show total shipments from mines to docks and total shipments from docks to lower ports. Stockpile Ledger. — ^An account should be kept with each stockpile in this record, charging it up monthly with mining tally weights put into it, and crediting it with actual weights shipped from each pile. This will show actual overrun or shortage of each pile. Time Books. — ^The timekeeper should assign on his time book a page or pages for each class of employees, that is Engineers should all show in the same place on time book. In another place Firemen should be found, Surface men in another, the same plan being carried out with each class of employees. The time shown under these different headings should be classified in detail on lower part of page on which the time is shown. If there is not sufficient room on that page, the classification may be shown on the following page. The timekeeper should in this classification state exactly what the men are doing, such as ''digging ditch around caved ground," "unloading timber," "unloading coal," "cleaning up -stockpile bottom," etc. The number of days at each rate in the classification should agree exactly with the number of days at each rate as shown in the time being classified. Check-roll. — The lines on the book should be numbered consecutively, from number one to the highest number held by any employee on the time book. The names of employees are written opposite their numbers in the Check-roll. The time of each employee is transferred from time book to check-roll, thus collecting it. An employee may appear on several places on the time book, but his time will appear on only one line in the check-roll. On the Check-roll a different mark should be used to distinguish company account time from contract time. At the end of each month the number of company account days at each rate, and the number of contract days, as extended in their proper columns, thus showing the number of company account days at each rate and total contract for each employee for the month. The total number of company account days at each rate on the Check-roll should balance with the total number of company account days at each rate in the time book. The total number of contract days on Check-roll should balance with total number of contract days in the time book. Contract Book. — ^This book is provided for the purpose of figuring the earnings of each contract and of keeping a permanent record of same. The earnings of each contract employee are transferred from this MINING IRON ORE 45 book to his account on the Pay-roll. The number of each contract should be shown on this Contract Book, and the name and number of each man working on each contract should be carried into the Contract Book, under their respective contract numbers from time books. This may be done before the end of the month in order to facilitate work at the first of each month. The number of days worked by each man in the contract, should be placed to his credit in the contract book as soon as they can be deter- mined on time book. The number of cars of ore or rock mined or number of feet raised, sunk or drifted by each contract with rate per car or foot, should be turned in by the Mining Captain and placed to the credit of the contract. The Warehouse Clerk will report supplies chargeable to each contract. The net earnings of each contract will then be determined by extending cars or feet mined at the different rates and deducting from these gross earnings the supplies and labor cost chargeable to the contract. The net earnings are divided by the number of days worked in the contract to determine the rate per day and each man in the contract receives his portion of the net earnings of the contract according to the number of days he worked. The amount distributed to the men in each contract must agree exactly with the net earnings of the contract. It is understood that when a contract has to pay its trammers or other labor, the trammers or laborers do not receive any share in the contract, but are carried and paid as company account labor, and the total of this company account labor performed for each contract is charged up to the respective contracts as a labor cost to the contract. A provision for this charge to the contract is made on "Summary" in Contract Book. Pay-roll. — Time of each employee is transferred directly from the Check-roll to the Pay-roll, the company account column on the Pay-roll showing number of company account days worked by each man at each rate, while the contract column will show total contract days worked by each man. The contract rates need not be shown on the Pay-roll. The company account time is then extended on Pay-roll. The contract earnmgs of each employee are collected from contract book and placed on Pay-roll to his credit as a total. The deductions for Doctor, Aid Fund, etc., are then made and Pay-roll footed and balanced. The footings on each page are not carried forward but are summarized at the end of Pay-roll for the month. When settlements with employees are made during the month, their account should be spread on Pay-roll, and under no condition shall a due bill or check be made in favor of an employee from any other source than Pay-roll book. ^ 1 ! II ■■' \ i 46 AMERICAN MINE ACCOUNTING I ' Pay-rolls should be footed, balanced and summarized before journal vouchers are made out for the month. Labor Classification. — ^The classification of labor shown on the Time books, as outlined above, is copied into Labor Classification book. The company account time is extended on this book and should balance with footing of company account column in summary of Pay-roll. The contract earnings are carried into Labor Classification book from Con- tract book and the total contract earnings shown on labor classification should balance with contract column in summary of Pay-roll. The total of labor classification should equal gross amount of Pay-roll. In transferring classification from Time book and Contract book, into Labor Classification book, care should be taken to get all of each class of labor under its heading. That is, have all Surface labor listed on the Labor Classification together rather than have it appear in several different places. The same applies to "Drifting in Ore," "Drifting in Rock," etc. This wiU greatly facilitate making journal entries from labor classification. The Shop and Team labor is kept on Time book but is it not usually classified in Time book. The foremen of Shops and Teams make daily reports covering labor performance in their departments each day. These daily reports are entered daily in Shop labor book, which gives a much better classification of labor than could be obtained on Time book. When all Shop and Team reports have been entered in the Shop labor book, the total number of hours on that book should agree with total number of hours shown on Labor Classification book worked by Shops and Teams. The total labor cost of each shop should be taken from each labor classification, and dividing these amounts by the number of hours worked in the respective shops, will give the rate per hour from each shop. The extensions should then be made on Shop and Team labor book. The total of these extensions for each shop should, of course, balance with the labor cost of each shop taken from the Labor Classification. Record of Supplies Used. — ^This book is provided for the purpose of keeping accurate record of each class of supplies used for each class of labor performed. Several pages in the book are set apart for each of the operating, shop and Improvements accounts, and such others as may be found necessary. The following are some of the accounts which will be opened. Steam Production, Machine Shop, Blacksmith Shop, Carpenter Shop, Compressor and Air Drills, etc. (Fig. 10, Form 2). Supplies are issued only on an order from the Superintendent or persons duly authorized by him, and each order for supplies should state for what purpose the supplies are to be used, that is exactly on what piece of work they will be used. The Warehouse Clerk will enter these I MINING IRON ORE 47 orders in the Record of Supplies Used, under the account designated by the statement on the order showing for what the supplies were used. He will list each item and extend the amount into the proper column, that is if the item is a tool, the amount should be extended into the tool 7 DATE 101 EXPLOSIVES 102 CANDLES 103 OILS 104 DRILL STEEL lOS IRONJrSTEEI 106 LUMBER - - - — — — — — — — J _ _ — — — — — — — — — - — = = / C2) Continued ) MINE RECORD OF SUPPUESUSED. \ { 107 VINIM^a TIMBER 108 sr&AU \ 11" TOOLS picltNGL«f "P^, * WASTE H * FITTINGS 111 STEilM AND WATER HOSI lltS 113 y 114 AIR BRILL STEIilL \ IRON HOSiJ RA1L3 \ CASTINGS 115 POWER DRILL CASTINOS lie WIRB EOPB 117 118 i| CARSOltS HA1HI.A \ DFA.DRILL &OPE |] LU d □ - c JJ LJ 1 __ _ I— 1— L _ — _ _ _ _ _ _J _ ~ ' " " ~ r ~ — — — — — - - ~ J _ (8)C. I :* 3 r I I t I 48 p: n w S « c o Z P o > 0) p. m g § 8 eq K o o > o pi? < Pu E o "t o OU o as o o C5 O P CQ O p CQ O E-« 2 s o g P C5 Q •J D AMERICAN MINE ACCOUNTING I o en o .-I ^ bo s a e I ^ E « Q o I- u o « o Q. o "I 3 « « Q. « o c « CQ « c « 0» •o o o ■o c o 3> o o o o ■> E (/> ^ 5 O '^ • • 'C ^ »- 3 '- D. " o . >, IB O 5 cc U. g. © E 5 U J2 5 E ^ O 5 .s a 2 S* - <2 5 • S i E c o ^ ^ •• o ^ -o « « > - 2 Q- ■° -5 < o o § (S I 2 (X> o CL C 1. « o t3 •f o — j; ^ s - o -a "^ c c 3 o E 1 ^ o u c •a > < O c E « o 2 t 3 O hO w ^ o 5 « o a» ^ >■ z < Q. o o o z z z o a q: UJ > -I O a: O o o» c 3 O o u < "5 a: 5* ol -o c £f S £ c E s- Q. > o. C5 1^ O o M a u > UJ o UJ TO o o -a o o a. ■o o o I- MINING IRON ORE 49 made on vouchers provided by the General Office for that purpose. The first entry will be an Accounts Payable voucher (form 119, Fig. 11), covering net amounts of Pay-roll, that is amount for which checks will be drawn. This entry will show gross amount of Pay-roll, less Pay-roll collections for which no checks will be drawn, and the net amount of payment. This latter amount should show on back of voucher opposite the Mining Labor account number of the respective mines. The second entry (form 113, Fig. 12) will cover the amount of Pay- roll collections shown on the above entry, and will be a charge to " Mining OLIVER IRON MINING COMPANY. JOURNAL ENTRY VOUCHER. DEBIT MINING LABOR. 19 CREDIT SUNDRY ACCOUNTS. PAY ROLL COLLECTIONS FOR MONTH. For Collections made on Pay Rolls at Mine during month of 19 this amount having been deducted on Accounts Payable Voucher covering Mining Labor for same month. Tenement Rentals, Machinery Rentals, Cash Sales, Labor Supplies, (Reverse Side) OLIVER IRON MINING CO. JOURNAL VOUCHER OP PAY ROLL COLLECTIONS. Entered Journal Folio ITo. _I9 BOOSKEEPEB See Accounts Payable Voucher No. Correct, Approved, ClU£f CLERK. AUDITOR. The above amounts represent deductions on Pay Roll at Mine during month of 19 ,and is correct for ent^ on General Books of OLIVER IRON MINING COMPANY. &UP£KLN T£ND£NT. Fig. 12.— Form 113. , Labor," and a credit to "Rentals," "Supplies," Garnishee and Collection Fees, Cash, Sales, or such other items as may be found necessary. The charges to mining labor on Form 113-9, Figs. 11 and 12, should equal gross amount of Pay-roll and should be checked against total of Labor Classification before being forwarded. ^ The third entry will be a credit to Mining Labor and a charge to Difect Expense, Operating, General Repairs, Supplies, New Construction, and so on as per form 116, Fig. 13. The credit to Mining Labor on this form should equal charges to Mining Labor on the preceding forms. 50 AMERICAN MINE ACCOUNTING ' I i The fourth entry will be a credit to Mining Supplies charge to Direct Expense, Operating, General Repairs, New Construction, etc., as per form 115, Fig. 14. This voucher should cover total of all supplies dis- bursed during the month with the exception of supplies collected for on Pay-roll, which will appear on form 113, Fig. 12. This voucher should be made from Summary of Supplies Used, furnished by the Warehouse Clerk. OLIVER IRON MINING COMPANY. JOURNAL ENTRY VOUCHER DEBIT SUNDRY ACCOUNTS. CREDIT MINING LABOR. For Mining Labor employed for the various accounts shown below at during month of ^^ Mine, Direct Expense, Operating, General Repairs, Total Operating, Mining Supplies, New Construction, improvements, Miscellaneous Profit and Loss, Accounts Receivable, {Reverae Side) OLIVER IRON MINING CO. JOURNAL VOUCHER OF MINING LABOR. Entered Journal Folia The above is a summary of Mining Labor and for what account such Labor was performed at Mine, during month of 19 as shown by Pay Roll Record and Time Books in the Mine Office, and is correct for entry on General Books of Oliver Iron Mining Company. 8i;P£EraT£MD£MT. Correct, Approved, Cai£7 CLEEK. ACDITOa. FiQ. 13.— Form 116. The fifth entry will cover estimated Taxes and Insurance for the month as per form 114. Insurance will be separated to show amount chargeable on Mine buildings and amount chargeable to Dwellings rented or to be rented. Insurance on superintendent's residence or such dwellings as are furnished employees without rent should be charged to Mine buildings; the total Insurance on Mine buildings only will be shown on Mine Cost Sheet. The sixth entry will be made on form 120, covering cash collections for the month. The entry will be charge Cash Sales and credit Garnishee and Collection Fees, Rentals, Accounts Receivable, etc. This entry should credit all items sold for cash except supplies which will receive credit on MINING IRON ORE 51 form 115, Fig. 14. Where the collections are too numerous to show details on the voucher, a statement giving details should be attached to the voucher. All cash collections should be remitted to the General Office at the end of each month, with a letter stating that the cash should be credited to Cash Sales. General. — ^In addition to the above vouchers there will be the monthly Ore Reports, Analysis of Direct Expense, form 127, Fig. 15, New Con- struction, Misc. Profit and Loss (form 202, Fig. 16), Improvements. OLIVER IRON MINING COMPANY. JOURNAL ENTRY VOUCHER DEBIT SUNDRY ACCOUNTS. CREDIT MINING LABOR For Mining Supplies consumed at Mine of this Company, during month of as shown in detail by the records in the Mine Office. 19 Direct Expense, Operating, Genera! Repairs, Total Operating, New Construction, Improvements, Miscellaneous Profit and Lost, Accounts Receivable, Cash Sales i Reverse Side) OLIVER IRON MINING 00. JOURNAL VOUCHER OP MiyiNQ SUPPLIES USED. Entered Journal FoUo_ -Nob. J9 BOOKKEEPER Total Credit to Supplies. The above is a summary of Mining Supplies consumed at Mine during month of .19 __,a8 shown by Mine Supplies Used Bool( and Ledger, and Is correct for entry on General Boolta of Oliver iron Mining Company. SCFEBINTENDENT. Correct, CHX£F f!T.KR| t, Approved, AUDHOB. Fig. 14.— Form 115. The General Office will also require a copy of the Mine Cost Sheet at the earliest possible date. If there are any charges out of the ordinary on any entry coming from mines to General Office, such as charges to Idle Mines Supplies, Profit and Loss, a new exploration, etc., details should be given to en- able the General Office to handle the charge promptly without writing the mine for particulars. Vouchers— Operating (Mine Books).— As soon as General Office entries and reports are forwarded work on Mine Cost Sheet should be commenced. First make a journal entry on credit voucher charging I .:' Mil 52 AMERICAN MINE ACCOUNTING MINING IRON ORE 53 DIRECT, GENERAL AND OFFICE EXPENSE MINE ANALYSIS FOR MONTH AND SEASON ENIiINO 1Q iccuuxi No. ACCOUNT AMOCNl 1 FOR 1 FOR 1 REMARKS II MONTH g 8EABOV | 1. Salaries ( Supt. and Office force) 2. Rents a. Offices — . b. Warehouses c. Real Estate and Royalty 1 3. Stationery and Printing 1 4. Telephone and Telegraphing a. Telephone Rental 1 b. Telegraph Rental c. Telegrams d. Salaries (0pp. and Messengers) j e. Toll Service and Sundries 1 5. Traveling Expense C. Office Expense a. Postage b. Petty Expenses c. Lunches d. Payments to Banks e. Repairs ' 7. Special Expense a. Special Service b. Special Expense, Officers . 1 c. Premium Surety Bonds d. Patents 8. Legal Expense T 9. Analysis 10. Prospecting 11 Revenue Stamps 12. Experimental Work 1 13. Office Fixtures 1 a. Sundries b. Repairs 14. Commissions i_ 1 . —1 — L U — Li. _ i_i 1 _ ^ _ -1 — r B ^ '^ — - : Total for Month, Total for Season zzj: : ==^ ===: - - FiQ. 15.— Form 127. the sundry Mining and Surface Expenses, Accounts Receivable, etc., and crediting Pay-roll with the gross amount of Pay-roll. This entry should be made from Labor Classification book. Second, credit on credit voucher, Steam Production and charge the different Shops, Mining and Surface expenses, effected with amount charged to Steam Production. This entry should be made from in- formation secured from Master Mechanic, or some one fully conversant with portion of steam consumed by Pumps, Hoists, etc. PLANT— PROFIT AND LOSS CHARGES Analysis of charges at Mine during month ending 190 , to new Construction, Improvement and Miscellaneous Profit and Loss, as shown by vouchers of Supplies Consumed No. 115 and Mining Labor No. 116. ACCOUNT NO. DESCRIPTION AMOUNT Fig. 16.— Form 202. Third, credit on credit voucher, the different Shops, Mining and Surface expenses, etc., as per classification on the Shop Labor books. Steam Production charge. Labor performed by Air Drills, and Power furnished by Electric plant. This entry will balance our charges to Shops, Teaming, etc. The above entry distributes all labor performed during the month. Fourth, make a journal entry on credit voucher, charging sundry Mining and Surface Expense accounts, etc., and crediting Supplies under the different classes, with Supplies consumed, except amount of supplies 54 AMERICAN MINE ACCOUNTING sold and collected for on the Pay-Roil. This entry will be made from Summary of Supplies Used. Fifth, credit on credit voucher, Steam Production, and charge the different accounts benefited with the amount of Supplies charged to Steam Production during the month. This should be done from in- formation furnished by the Master Mechanic or some one fully conversant with portion of steam consumed by Pumps, Hoists, etc. Sixth, credit on credit voucher the different Shops, etc., and charge Mining and Surface expenses, etc., with supplies and Steam Production used by shops, etc. This charge to sundry Mining and Surface expenses should be made in the same proportion as shops, etc., was charged to the Mining and Surface expenses. In other words, determine the per- centage that the total supplies used by shops bear to total labor performed by shops. Taking this percentage of shop labor charged to each class of Mining and Surface expense, will give the charge to each class of Mining and Surface expenses for Shop supplies. These entries distribute to costs all supplies consumed on account of operations during the month. These labor and supply entries should be now entered in Record of Vouchers, charged to Mining and Surface Expenses or if the Mine is a Surface Mine, in the corresponding Surface Mine bools. From this book figures for Cost Sheet can now be taken. Cost Sheets. — The figures for labor and supplies required for Mine Cost Sheet, form 49, Fig. 17, may now be taken from the Record of Vouchers charged to Mining and Surface Expenses or Mining and Strip- ping and Development in case of Surface Mines. These figures should be placed on cost sheet opposite the proper account and a total of labor and supply columns on Cost sheet should agree with total charges to Mining and Surface Expenses, on Record of Vouchers charged to Mining and Surface Expenses, with the exception of the amount of Taxes and Insurance which is shown on the cost sheet, as a memo. only. Dividing the different amounts now shown on the cost sheet by the production will give the cost per ton for the different expense accounts. While Taxes and Insurance are shown on the cost sheet as a memo, only, a cost per ton should be determined and shown; all costs per ton should be figured to three decimal places. The summary of production should show amount on hand at first of each year, and total of each grade produced for the month, previous months, and season, tonnage shipped, overruns and balance in stock at end of the month. The summary of supplies may be obtained for the month from sum- mary reported by the Warehouse Clerk, and the total should balance with supply column, in body of the cost sheet for the month and season, MINING IRON ORE 55 O o [S4 56 AMERICAN MINE ACCOUNTING MINING IRON ORE 57 ii I o o 00 o before Taxes and Insurance are added. The cost per ton is obtained by- dividing the amount of different classes of supplies by the production, and the cost per ton should be figured to three decimal places. Total of labor and supply columns and amoimt of Taxes and Insurance and Direct Expense on Cost Sheet should be checked carefully with figures reported to General Office on monthly journal vouchers. Labor Sheets. — ^Form 50, Fig. 18. The number of days and earnings of each class of employees for the statement must be secured from Labor Classification. Divide the number of days worked by actual working days in the month as shown in list furnished by the Auditor, to obtain the number of men for the month. The number of men should be figured to one decimal place. The rate per day is obtained by dividing earnings of each class of labor by the actual number of days worked by the respective classes of labor. Cost per ton is obtained by dividing earnings by production. The number of days on the labor sheet should agree with the total days shown on Pay-roll, and the total earnings should agree with gross amount of Pay-roll. The contract and company account days and earnings for lower part of the labor statement as well as the number of feet of Drifts, Shafts, Raises or Winzes, may be obtained from Labor Classification. The supplies are reported by the Warehouse Clerk and shoidd agree with supplies on the Cost Sheet. The total hoist of ore and rock usually represents the tons trammed. The difference between the total tons of ore produced and the number of tons obtained from development work, gives the number of tons stoped. Obtain the number of men and rate per day by same method used in upper portion ol the statement. Determine the cost per foot of shafts, raises or winzes and drifts, by dividing sum of earnings, company account and contract and the supplies, by the number of feet of Shafts, Raises, Winzes and Drifts. The cost per ton for Stoping and Tramming is obtained by dividing the sum of earnings of trammers and the supplies used, by number of tons stoped or trammed. Feet and tons per man per day are obtained by dividing feet Sunk, Drifted, or Raised, etc., by the number of days worked on each, and the' tons stoped or trammed by same method. - The difference between earnings on Labor Sheet and labor on Cost Sheet should be explained by supplementary statement under " Remarks Column,'' something as follows: Total Labor as per Cost Sheet Add Labor charged Construction Add Labor charged Supplies ^ Add Labor charged Accounts Receivable Add Labor charged, etc. Total Labor as per Labor Statement. ]■ f-^ i-^v III Hi CHAPTER II MINING AND MILLING NATIVE COPPER ACCOUNTING METHODS OF THE OJIBWAY MINING COMPANY In ^e Lake Superior Copper District, copper is found in its native state, distributed through the vein rock. These copper bearing veins vary from 14 ft. to 60 ft. or more in width, and have a dip, varying from 26 degrees to 80 degrees from the horizontal. The development of these copper deposits is usually by means of inclined shafts, which are either sunk in the vein itself, or in the footwall at distances varying from 30 ft. to 100 ft. parallel to the vein; as depth is attained drifts are run to the vein at from 100 ft. to 200 ft. apart, and when the mine is sufficiently opened up to begin production, stopes are started in the drifts at regular intervals. The vein rock after being broken down in the stopes by air drills is sorted by hand, about 40 per cent, being discarded and used to fill worked out stopes. The good rock is loaded into cars by hand and trammed to the shaft, dumped into the skip and hoisted to the Rock House at surface. The skips dump automatically, the rock running over grizzlies; the coarse rock is crushed in Blake type crushers for shipment to the mill. The railroad tracks run directly under the rock house so that the rock can be loaded into the cars by gravity for shipment to the mill in train loads. At the mill the trains enter directly over the storage bins and dump their loads. The rock is fed to steam stamps by gravity, and is crushed to sand; this sand passes over screens, jigs, rolls and concentrating tables. The copper is separated from the rock by gravity, with the aid of water. The resulting concentrates which run from 30 per cent, to 90 HEAD OFFICE LEDGER ACCOUNTS per cent, copper are sent to the smelter for treatment. Capital Stock (paid in). — ^To this account is credited the amount of the Capital Stock of the company (paid in). The debit for this journal entry is to " Subscription." As assessments are paid the amount of the Capital Stock account is increased by the amount of the assessment called. Vouchers Payable.— To this account we credit the footing of the Voucher Record for the month. We debit this account with all vouchers paid, as per footing of the Cash Book for the month in question. 58 MINING AND MILLING NATIVE COPPER 59 00 o o O H w s o o H CO O o w M H § 2 u B m u o {J P4 J .2 OQ s a < O C \ 05 OS o o o5 05 § bC § +3 pin t-i o m ^ m c o S 02 o t Oi o3 =3 05 c o 03 o OS t O) CO .s i 73 OS o 5fi so 2 -c -- ^ ip 03 (U O bC a -♦J o o 05 a -♦J 03 o ^ CO 0) (A o .2 '•+3 o -i4 o o +3 o 03 O O OQ 1^ Ph OQ M IS '5 o 00 ID a CI -4-3 05 bC 2 &. o5 « i9 ^ 05 73 O t-t Ph 2 bC 5a O 05 0) a Qi a Oh > bo s ?^ d 1—1 •fi j*< d o •i-i 01 ■+^ o f-t OQ (^ Ol -^3 oS o W O fi. Ph t^ W OQ d O bC d bC GO « d d 00 d o .05 d d 03 a d d o c o> 08 ^ 0> 00 p s «4-l 2 a d 00 d o e H Iji: i! '« I I"! 60 AMERICAN MINE ACCOUNTING HEAD OFFICE LEDGER ACCOUNTS Gencrcl accounts Sub-accounts Capital Stock (paid in) Vouchers Payable Subscription Assessments Mining Property Furniture and fixtures Cash Notes Receivable Accounts Receivable Mine Agent Loss and Gain Copper (sales) Construction Operating Account. General Expense Mining Expense Development Transportation Stamping Surface Office Incidentals Office Expense General Expense Salaries Legal Postage and Stationery Smelting and Selling and Freight Interest, Discount, etc. Subscription. — ^When the corporation was organized the amount of Capital stock offered for public subscription was credited to the Capital Stock account for the amount paid in, which was the subscription price; this account was charged with that amount and as the subscriptions were paid, either in cash or notes, this account is credited and closes. In the event of another issue of stock the account would be opened. Assessments. — ^This account is charged with the full amount of Assessments as called, the credit being to the Capital Stock Account (increasing the paid up value). As assessments are paid the Assessment Account will receive credit for the amounts until all are paid when the account closes. A separate account is kept with each assessment. Mining Property. — ^To this account is charged the original cost of the mining property, also the cost of additional lands that may be purchased from time to time. Furniture and Fixtures. — ^To this account is charged all office furniture and fixtures, typewriters, adding and calculating machines, etc. MINING AND MILLING NATIVE COPPER 61 Cash Account. — ^This account shows the receipts and disbursements of cash each month as per cash book. Notes Receivable. — To this account is charged the face value of all notes received in exchange for Stock, Cash, Copper or property. As the notes are taken up this account will receive credit. Accounts Receivable. — ^This account shows the amount due the company from the sale of copper, property, etc. Separate accounts are kept with each corporation or individual. Mine Agent. — ^To this account is charged all funds furnished the Mine Agent to carry on operations at the property. The account receives credit each month for the following charges, as per report furnished by the Mine Agent. Construction Dr. Construction Account Mining Expense Development . . . . Transportation . . Stamping Surface Expense. Office Expense. . Incidentals > Dr. Operating Expenses Supplies Accoimts Receivable The difference between the debits and credits of this account is represented by: Cash Fuel Less Accounts Payable The above as shown by trial balance of mine books. Loss and Gain. — ^The following accounts are closed into this account each month by journal entry. Copper Construction Operating Expense General Expense Copper. — This account is credited with all sales of copper. Construction. — This account is charged with all construction items as per Mine Agent's report each month. Credit Mine Agent. Operating Expense. — This account is , charged with all operating expenses each month as per Mine Agent's report. This account com- prises the following accounts: Mining Expense Surface Expense Development Office Expense Transportation Incidental Expense Stamping Credit Mine Agent General Expense. — ^This account is composed of the following sub- accounts: Office Expense. — ^Rent, heat, light, janitor, etc. 62 AMERICAN MINE ACCOUNTING Postage and Stationery.— Stamps, stationery, printed matter, and misc. office supplies. Legal Expenses. — Salaries.— Corporation officers, general manager, office clerks. General.— Directors' fees, traveling expenses, corporation expenses, telegrams and subscriptions. Smelting and Selling. — Interest and Discount. — All salaries and invoices are paid by check; the voucher system is used, a voucher being made out and the amounts entered in the Voucher Record to the proper account. In the Annual Report furnished to stockholders a financial state- ment appears, of which the following is an example. FINANCIAL STATEMENT Trial Balance April 30, 1910 Capital Stock (paid in) $924,000.00 Vouchers Payable 10,247.13 Mining Property $459,919.29 Accounts Receivable 18,406.81 Cash 44,330.18 Supplies 15,320.26 Loss and Gain 396,270 59 ^ 934,247.13 934,247.13 Current Assets and Liabilities Assets Accounts Receivable 18,406.81 Cash 44,330.18 SuppUes 15,320.26 78,057.25 Liabilities Vouchers Payable 10,247 . 13 Assets in excess of liabilities $67,810.12 Receipts and Expenditures Receipts Cash on hand May 1, 1909 38,437.58 Callspaid 66,744.00 Interest 2,370.54 Bills Receivable 64,230.00 . 133,344.54 171,782.12 MINING AND MILLING NATIVE COPPER 63 Expenditures Mining Property Operating Expenses Construction Office, General, Legal, Salaries. . Less Increase in Vouchers Payable . . . Decrease in Supplies • • Decrease in Accounts Receiv- able 24,000.00 93,749.82 9,501.86 5,401.60 3,714.88 1,356.93 129.53 132,653.28 5,201.34 127,451.94 Cash on hand April 30, 1910 $44,330. 18 MINE ACCOUNTS— MINE BOOKS ^ General Ledger Controlling Accounts X. General Expenditures a. Construction 3. Development. 4. Mining Expense. 5. Transportation 6. Stamping 7. Surface Expense 8. Office Expense. . . 9. Incidentals ID. Cash 11. Treasurer 12. Bills Audited 13. Sundry Labor 14. Taxes' 15. Insurance 16. Aid Fund SIDE LEDGER Sub- accounts Closed Accounts Shop Accounts { A separate account for each Building Equipt. of each plant Water lines Sewer lines Air lines — Surface Electric lines Dams Railroad Trestles Port. Machy. and Equipt. A separate account for Sinking each Shaft Construction ditto Plats each shaft Each Cross-cut Each Raise Each Winze Each Drift Diamond Drilling Surface Exploring A separate account for each stope 6-1. Head No. 1 6-2. Head No. 2 8-1. Purchase Office 8-2. Mine Office o-io. Steam Plant 0-12. Elect. Lt. and Power 0-13. Compressor 0-14. Power Drills 0-15. Air lines 0-16. Tramming 0-17. U. G. Tracks 0-18. U. G. Cars 0-19. Pumping 0-20. Timbering 0-21. Gen. U. G. Ex- pense 0-22. Hoisting 0-23. Rockhouse 0-24. Water Supply 0-25. Heating System 0-26. Co. Team a/c 0-27. Clearing Land 0-29. Highways 0-29. Rents o-i. Teaming 0-2. Carpenters 0-3. Machinists 0-4. Blacksmiths 0-5. Electricians 0-6. Eng. Dept. 0-7. Masons (Stamp Mill) 0-55. Surface 0-56. Teaming 0-57. Carpenters 0-58. Machinists 0-59. Blacksmiths 0-60. Electricians o-^i. Masons (Stamp Mill) 0-40. Steam Plant 0-41. Pumping 0-42. El. Lt. and Power 0-43. Rolls 0-44. Regrinding 0-45. Screens and Elevators 0-46. Jigs 0-47. Tables and Vanners 0-48. Conveyor 0-49. Laboratory 0-50. Wash Account 0-51. General Expense 0-52. Rents 1: <:.! I hi 64 AMERICAN MINE ACCOUNTING MINE ACCOUNTS— MINE BOOKS— Concluded General Ledger Controlling Accounts SIDE LEDGER Sub- accounts Closed Accounts Shop Accounts 17. Supplies. 18. Fuel. 17-1. 17-2. 17-3- 17-4- 17-5. 17-6. 17-7. 17-8. 17-9- 17-10 17-11 18-X. 18-2. 18-3. 18-4. 18-5. 18-6. 18-7. 19. Accounts Receivable 20. Deferred Accounts. . I I General Iron and Steel Explosives Cement, etc. Lumber, etc. Machinery Pipe and Fitts. Oils and Grease Electric . Tools . Mill Soft Coal Hard Coal Bloss Coal Coke Family Wood Boiler Wood MUl 20-1. Loss and Gain on Supplies, Adjustment 20-2. Manufacturing Supplies 20-3. Hoisting Ropes GENERAL LEDGER ACCOUNTS 1. General Expenditures.— The following general ledger accounts are closed into this account each month by journal entry. 3. Development 4. Mining Expense 5. Transportation 6. Stamping 7. Surface Expense 8. Office Expense 9. Incidentals 2. Construction.— This account comprises all Construction sub- accounts in the side ledger. The construction schedule calls for a separate account for each Building. B. Equipt. of each plant C. Water lines D. Sewer lines E. Air lines on surface F. Dams G. Railroads H. Coal trestles I. Portable machinery and equipt., etc. See construction side ledger accounts for details. 3. Development.— This account comprises all Development sub- accounts in the side ledger. The Development schedule calls for separate accounts as follows: MINING AND MILLING NATIVE COPPER 65 A. Sinking each shaft B. Construction of each shaft (Timbering, tracks, pip- ing, etc.) C. Plats, each shaft D. Each crosscut E. Each raise F. Each winze G. Each drift H. Diamond drilling I. Surface exploration See side ledger accounts for details. 4. Mining Expense.— This account comprises all Stoping accounts in the side ledger. A separate account is kept with each stope. 6. Transportation.— To this account will be charged the following items: Ojibway Mining Company DAILY KEFOllT OF ROOLSHIEHEKTS FROM SHAFT 1 B B P9 CAR No. ro Bl 9 OQ V o e8 S5 Q « o a> eS P So I Total Cart- Total Tqpa.. Ibli blank mui b. Bllwl put la divplicat., •Iga«! by train Coniocto» atth. Min.. bj lb. MIUiBan at tb. Mill aad aMpJ d»Ui««lpr.p>t*lj*l tbs Oompaay' • .IBM mX tb. Hill Fig. 19.— Form 25. Freight on rock to stamp mill Freight on mass copper to smelter Freight on mineral to smelter Labor loading rock cars Labor loading mass copper Repairs to mineral cars n ^ ! V joi. 'I'' 66 AMERICAN MINE ACCOUNTING The Surface foreman will superintend the loading of Rock cars, and as Rock trains are made up for shipment to the mill he will make out a list in duplicate, on form 25, Fig. 19, showing the car numbers and the shaft they come from, also date and time of day noted. The train conductor will sign this report in duplicate; the original goes to the Mine Clerk; the duplicate will be delivered to the Mill Superintendent or some one authorized by him to receive it. In the event of a car being set out of the train for any reason between the mine and the mill, the conductor will note same on the report; this enables the mine and mill to keep accurate track of shipments. These train reports are tabulated in a book, ruled for the purpose, form 23, Fig. 20, segregating the shipments from each shaft each day. Car numbers only will be shown. Each car is rated at 41 tons capacity. f ROCK SHIPMENTS Month of 19 Date 1 2 3 • 4 5 6 7 8 etc. Total Tons Shaft No.l Total Shaft No. 2 Total Total Cars Fig. 20.- -FORX I 23. This will give a complete record of shipments to the Mill. The Rock shipped Train Reports are the basis on which settlement is made with the railroad for freight charges. Mass copper is shipped in car loads to the smelter direct from the mine. If a track scale is convenient the empty car will be weighed before and after loadmg, if not the mass will be weighed on a portable MINING AND MILLING NATIVE COPPER 67 scale as loaded. This will be done under the supervision of the Surface foreman who will report weight of car to the Mine Clerk. Mass ship- ments are entered in the ''Mineral and Mass Shipments" record as mentioned below. Mineral is shipped from the mill to the smelter in special steel hopper cars. For the convenience of the smelter, grades 1, 2, 3, 4 will be shipped together and Headings and Barrel work together. A report covering each car of Mineral shipped is made out in triplicate, in- the following form, form 34, Fig. 21. Copy to the Smelter, MJne Clerk and one retained at Mill. REPORT OF MINERAL SHIPPED Gentlemen: Car No to your works on the above date. Date containing mineral as stated below was shipped No. Barrels Grade Net Mine Weight Total as per last report H. Stamps No. 1 " " 2 " .. 3 .. of licrhfa ntT " 1 HOURLY READINGS Recording Wattmeter Readings TIM£ VOLT METER AMMETER STEAM RECEIVER VACUUM POWER Begin Day ^.n(\ Day Beorin Day F.nd Day Total ' LIGHT Ref^in Day F.nd Day POWER / Begin Night End Night Becrin Niirht VrtA 'KttrVit- Xina iMignt lotaJ LIGHT Begin Night End Night Fio. 26.— FoEM 42-A. MINING AND MILLING NATIVE COPPER 79 The original copy of this report goes to the Superintendent and the duplicate to the Mme Clerk. 0-13. Compressor.— Charge this account with: Engineers time as per time book Supplies as per Supply book Steam Plant proportion Electric Lt. and Power proportion Water Supply proportion Heating System proportion All repairs to building and plant This account is closed out each month to the various underground openings on a basis of driU shifts worked. One compressor is steam driven, and one by motor. 41 FtrSr^!^^ Master Mechanic makes out a monthly report (form 41-A, Fig 28"" ^P *^ ^""^ ^^"^ compressor, from daily reports, form COMPRESSOR REPORT. Month of Date Revolutions Cu. Ft. Free Air Air Pressure Steam Pressure Temperature Free Air 1 2 3 Fig. 27.— Fokm 41. When air is used for pumping or other work, the pumps etc will be rated at so many driU shifts by the Master Me;hanirso Jhaft^'e whol account is distributed on a basis of drill shifts worked 0-14. Power Drills.-Charge this account with cost of: Sharpening Drills New Drills Hauling Drills to and from Shafts Repairing Drill machines, posts and Tripods. This account is closed out each month. The cost of sharpening and i I' 80 AMERICAN MINE ACCOUNTING hauling drills is distributed to the various underground openings on a basis of drill shifts worked. The cost of repairing drill machines is charged to the U. G. openings the machine last worked in. New drills are charged to the opening they are to be used in. Reports. — The Blacksmith foreman will keep track in a pocket time book, of the drills sharpened for each shaft, separately, each day. He will also keep track of the number of Hand Drills, Moils, Picks sharpened _CompTes9 OJIBWAY MINING CO. nr No. Datft 191 _Av, Steam _Av. Becei PTfi.«Nni^ 1 bs. Av.AirP lbs. Av.Vi msa^ll^ . Ihs, Rpvolutinns Tiny ffir Preamirft Lcuiim in. Revolutions Nicht. Av. Ter nperature Air Free ^om prps^AH Remarks. _ . " ■■ . . Engineer Day Shift Engineer Night Shift HOURLY READINGS Revolution Counter Readings Benin Day TISIE bT£A3I AIR RECEIVEB VACULM TE-MPERAtURE AIR FREE COMPRESSED | 7 A.M. 8 A.M. 12 •• p- IP.M r 1 1 1 ~^~ ' to 7 " 7 •' Begin Night 8 " End NiKht to 12 •• 1_A.M. to 7 .. Fig. 28.— Form 41-A. and Drills renewed for each shaft each day. A separate account should be kept of the tools sharpened and repaired for Surface account. The Master Mechanic will report at the end of the month, the totals for the items above mentioned to the Mine Clerk. A Report, form 30, Fig. 29, showing the "Distribution of Power Drills'' is kept by the clerk from information furnished by the shift bosses. They report each shift, the Machine number and where working, or if idle or sent to the shop for repairs, say so. This report is a monthly report, and is spread on sheets as follows: MINING AND MILLING NATIVE COPPER 81 DISTRIBUTION OF POWER DRILLS. Month 1 2 2 2 2 2 2 2 3 2 2 2 4 2 IT X 1 1 5 2 X- 2 6 2 X 2 7 2 X 2 8 2 X 2 9 2 X X 2 10 2 1 30 X X 2 31 X X 2 Total Drill No. 1-Shaft 1-Level2-N. 14 Drill No. 1 -Shaft 1 -Level 2-S. Shop 8 Drill No. 2-Shaf t 2-Level 7-S. 1 X X 2 7 Shop Drill No. 3-Shaft 2-Level 5-N. 7 Drill No 3-Shaft 2-T,pvp1 fi-M 19 1 Fig. 29.— Form 30. From this report we get '^' Total DriU Shifts for the month." "Total Drill Shifts for each opening." " Total Drill Shifts for each machine." i " M-"""'.?'? ^''^'^''' ^^'^ ^^^ ^^S. 30, is kept for each machine by the Mine Clerk, showing the repairs on each machine in detail, each month, also shifts worked each month. This record covers a period of IZ months. The information for this record is taken from the " Distribu- tion of Power Drills'' and Record of Supplies Used Cost. POWER DRILL RECORD Type Rand R.3 Machine Ndmbo- 4. Shifts Worked Jan. Feb. Mar. Apr. Totals 47 50 42 45 184 Chucks Side Rods 1 2 5.00 .60 1 2 1 1 2 1 1 1 1 1 2 1 2 1 2 1 1 1 1 1 5.00 .75 .60 Ratchets Pawls .75 Pawl Springs .50 50 Chuck Bolts .70 .70 Chuck Bolt Nuts .10 1 .90 .10 Feed Screws 1.50 1 50 Handles .90 Cylinders 5.00 2.00 1.75 6.00 Air Chests 2 no Valves 1.75 Machinist Labor I.IO .75 2.00 3 75 Smith Labor 2.00 2.00 Totals 6.60 3.50 .80 13.65 24.55 Cost Per Shift , .14 .07 .02 .30 .13 Fig. 30.— Form 43. 82 AMERICAN MINE ACCOUNTING The above record is intended to cover the cost of keeping up the Power Drills and is not to include any labor or supplies for the repair of drill mountings, such as Tripods, Columns, Column Arms and Clamps. From the above records a special report is made out each month for the Supt., covering the month's operations of Drills. Form 43-A, Fig. 31. POWFR nRTT.T, PFropn 1511 Drill Number Shifts Worked Supplies Labor Total Expense Cost per Drill Shift 1 2 3 Totals 1 Fig. 31.— Form 43-A. 0-15. Air Lines. — Charge this account with all labor and supplies to extend Air lines and repair the same underground. In making charges to this account the particular opening where the work is done must be specified. This account is closed out each month to the various openings benefited with the cost of the work done in the particular opening charged. Repairs to Air lines between the Compressors and the shafts will be charged to Surface expense. 0-16. Tramming. — Charge this account with cost of all labor tramming as per time book and with supplies used by trammers (candles, shovels, hammers, etc.). This account is closed out each month to the various accounts (openings) from which rock is trammed, on a basis of labor performed. Reports. — A "Trammer Boss's Report,'' form 36-A, Fig. 32, is made out by the Trammer Bosses each shift for each shaft. They fill in all information called for except tons, wages, distance, per ton 100 ft,, which is filled in by the Mine Clerk. The tonnage per car is taken as the average for the previous month as shown by the Summary of Hoisting Record. As all trammers are paid the same wages the figuring of wages is simple. As regards distance, for stopes, raises and winzes it remains permanent, but for drifts and cross-cuts it changes as they advance. A table should be prepared showing the distances from the various openings MINING AND MILLING NATIVE COPPER 83 to the shafts, in the case of drifts and cross-cuts the figures will have to be changed from day to day as the work advances. The average advance m feet can be added for each shift worked as shown by the Power DriU Record. Cost per ton trammed 100 ft. is arrived at by dividing the cost by the number of tons, this result will then be divided by the number of hundred feet trammed. Distance is figured for one direction only ^ The cars of good and poor rock as shown by these reports must check with the Hoistmg Report turned in by the hoisting engineer The time and wages shown must check with the time and wages as shown by the time book, charged to Tramming account. "Monthly Record of Tramming," form 36-B, Fig. 33, this record is OJIBWAY MINING COMPANY TRAMMER BOSS'S REPORT. CAB = TONS DISTANCE- FEET X CABS Trammer Boss Captain Fig. 32.— Form 36-A, made out from the Shift Boss's reports. The day and night shifts are shown separately on the record. This form is shown on the following page and explains itself. ^ "Rock Trammed Report."-Form36-C, Fig. 34.-This record is made Zrln^V fu .'^''" '"P"'*'' ^""^ '^°^« ^'"- ^^'^ "Pining worked during the month, the cars of good and poor rock, both day and night tcL ,Tr -T- T ^'- ^^'^ '''"'^ '' "^-^d both a^ a comparative record ^nd to furnish information required for the cost sheet. 0-17. U. G. Tracks.— Charge this account with all labor and supplies the if Z r^^ underground tracks. In making charges to this account the particular opening m which the work is done must be specified facconnt r'°'"'l ''• "^T"^ """^ ^^'^ '^''''^^ ^^ ^^^ ^^™'^ openings (accounts) on a basis of cost of work done. rpn!t?' ^* ^' ^*f --Charge to this account all labor and supplies to repair tram cars. In makmg charges to this account the cost of repairing Ik. 84 AMERICAN MINE ACCOUNTING MINING AND MILLING NATIVE COPPER 85 Ml I ■ T T 1 - . -_ [ *• iSt 1 33»a SH .8. 5, 1 1 1 ^■s i\\ '- >ll sSm ■ o ■2 o 1 0-3 : n ^ 4 V c > £ tz" 1 %\ ii^ : - sS c 5 1 1(5 1 Q t Is 3o - 1 1 - J Ci §• 1 ta 1 1 rn 1 •« 1 3 : ' 7 1 Z 1 a* i 1 « -5 ._ f I I = s 2E 1 H ^ 1 Ll. ?■? ssi ■All «H ^ 1 ^ 1 S 1 a i H X 1 o 1 COMPANY OH. MONTHLY RE Ton* Rock per ear. DUtancez feet X cart o _ z 'S I ^ tc 1- ■ " S 5 < J o ^ « »- •- •« K 1 - O 1 ^ '.1 3 11 I k a " » 1 o 1 S H rt 'o 7 : -• •-» o l-f 1 a M 3 ? 1 a a m I CO CO o CO CO o M ! ' ! 8 1 ''* ; 1 1 o i 3 ' 1 1 1 1 O i J 1 8 1 a. ' « 1 's 1 -^ e Poor e i I I 1 I a. 1 J i r-"-::: ::::: - 1 ^2 a p S J c 1 o _ J 1 =1 1 1 1 1 1 i:::::: :::::::_ 1 ( 8 J ( 3 r 1 1 re , i - - 1 1 J ( 1 i I 1 1 i 1 9 |H 1 J __.., 'i 1 I 04 «l I 8 S s 3 2 >:f - _ _ _. ^ ^ to J b4 31 l-^-^sss i •-> o o i CO (4 O T CO o each car will be kept separate and the opening the car was last used in will be specified. This account will be closed out each month to the various openings (accounts) benefited on a basis of cost of work done. 0-19. Pumping. — Charge this account with: Pumpman's time as per time book Supplies as per supply book Compressor proportion Elect. Lt. and Power, proportion Repairs to Pumps and Pipe lines Repairs to Motors and transmission lines. Separate account is kept with pumping in each shaft. This account is closed off each month to the various openings worked during the month on a basis of tons of rock broken. Note.— The cost of pumping in No. 1 shaft will be charged to the openings tributary to No. 1 shaft; the same applies to No. 2 shaft. The Master Mechanic will report to the Mine Clerk each month the quantity of water pumped from each shaft. 0-20.^ Timbering.— Charge this account with all labor and supplies used in timbering the mine openings. In making charges to this account it is necessary that the particular opening where the work is being done should be specified. This account is closed off each month to the various openings benefited on a basis of cost of work done. 0-21. General Underground Expense.— Charge this account with: Captains' time Shift Bosses' time Change house men Wallers Selectors Sprinkler Sharpening Tools U. G. Surveying Hauling explosives and tools to shafts Shaft Repairs > All cost of operating and maintaining change house All cost of operating and maintaining captains office. This account is closed out each month to the various openings active during the month, on a basis of tons of rock broken. 0-22. Hoisting. — Charge to this account: Engineer's time as per time book Surface Landers as per time book Supplies used as per supply book Steam Plant proportion li i i I i ■ M 86 AMERICAN MINE ACCOUNTING Elect. Lt. and Power proportion Heating System proportion Hoisting ropes proportion Repairs to Pulley stands and skips Repairs to building and plant. This account is charged off each month to the various active under- ground openings on a basis of tons of rock hoisted from the openings. Reports.— A "Daily Hoisting Record'' (form 16, Fig. 35) is made out each shift for each shaft by the hoisting engineer; the original copy OJIBWAY COPPER COMPANY Ojibway, Mich. For the Shift Hoistine Record. Dnti. Shaft 10 ■ LEVEL NUMBERS SKIPS COPPER ROCK SKIPS POOR ROCK TOTAL SKIPS SKIPS MEN SKIPS TIMBER SUPPLIES REMARKS 1 2 3 ,__^ 15 TOTAL "Rnffinf^f^r Fig. 35.— Form 16. ROCK HOISTED. OJIBWAY MINING COMPANY. ^ Sh(nft Shift Month of LEVEL 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Poor Rook Total Hoiit R.H. Disoard Dmte 2 3 4 5 — ^'■^ 6 pj 7 8 9 1 31 r— r ^^^ " — "^ 1 ;cii Total Fig. 36.— Form 20-A. goes to the mine clerk, the duplicate to the captain. Rock hoisted figures on these reports must check with those shown on the trammer bosses' reports. , The Rope Travel is figured from this record. A '' Rock Hoisted," form 20-A, Fig. 36, monthly record is kept, sepa- rate sheets being kept for each shift. This information comes from the daily Hoisting Record. MINING AND MILLING NATIVE COPPER 87 SUMMARY OF ROCK HOISTED OJIBWAY MINING COMPANY. Month of LEVEL I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Poor Rock Total Hoist R. U. Shaft No. 1 Day N%ht Total Shaft Mo. 2 Da, k:) Night Total Shaft No. S D.J Night Total Shaft No. 4 Daj Night Total HoUted thisyoar No. 1 Shaft No. 2 Shaft Mo. 3 Shaft p3 — No. 4 Shaft Total — — ■ — - — 1 — I— Fig. 37.— Form 20-B. SUMMARY OF HOISTING RECORD. Ojibway Mining Company j^^^ ^^ Fig. 38.— Form 20-G, n 88 AMERICAN MINE ACCOUNTING i '■ ^t- I i , » (It lit 1 I !': i^ i These sheets give a detailed record of the rock coming from each level during the month from each shaft, and for both day and night shift. These sheets will be kept up to date by the Mine Clerk. A "Summary of Rock Hoisted/' form 20- B, Fig. 37, record is made out each month by the mine clerk. This record is a summary of the ''Rock Hoisted" monthly records. It is self-explanatory. A "Summary of Hoisting Records," form 2(>-C, Fig. 38, is made up by the Mine Clerk. This record is different from the Summary of Rock Hoisted in all particulars although most of the information required comes from them. The Stamp rock is the difference between the total hoist and the poor rock discarded. The amount of rock shipped comes from the Rock Shipped record. The average load per skip is arrived at by dividing the tons of rock shipped by the number of skips of good rock hoisted. We assume that the rock bins are full at the first and the last of each month. 0-23. Rock House. — ^This account is charged with: Rock House labor as per time book Supplies used as per supply book Elect. Lt. and Power proportion Repairs to building and equipt. This account is closed out each month to the various openings underground on a basis of tons of rock hoisted from each opening. 0-24. Water Supply. — Charge this account with: Pumpmen's time as per time book Supplies as per supply book Steam Plant proportion Electric Lt. and Power proportion Repairs to building and Equipt. Repairs to pipe lines and hydrants. This account is closed out each month to the various accounts benefited on a basis of water used. Water furnished to company dwellings, boarding house, and barn will be charged to Surface Expense. The Master Mechanic will report to the Mine Clerk each month the quantity of water pumped. 0-25. Heating System. — Charge this account with: Steam plant proportion Supplies used as per supply book Repairs to Vacuum pump, pipe lines and radiators. This account is closed out each month to the various accounts benefited on a basis of square feet of radiation in the various buildings heated. 0-26. Company Team Account. — Charge this account with company teamsters as per time book: MINING AND MILLING NATIVE COPPER 89 Supplies and Forage as per Supply book Repairs to Barn, Wagons, Sleighs, Harness Veterinary services. This account is closed into Teaming each month. 0-27. Clearing Land.— Charge this account with all labor and supplies used incident to clearing and grubbing the same for any purpose. Close this account into Surface Expense each month. 0-28. Highways.— Charge this account with all Surface and Teaming labor also supplies used in building New Highways or repairing old ones on company property. Close this account into Surface Expense each month. 0-29. Rents.— Charge this account with all labor and supplies used to repair and maintain all dwellings and other buildings on which the company collects rent. The charges to this account are intended to cover all cost of repairs and ordinary alterations on buildings mentioned above. Additions to buildings and new foundations, cellars, etc., wiU be treated as New Construction. This account is credited with all rent collected, both for buHdings and leased land. The balance of this account each month is closed into Surface Expense AppUcation for Dwelling.— Any employee desiring a dwelling must have worked for the company at least 30 days before an application wiU be considered. A regular form is used for this purpose as follows, form 19, Fig. 30. This form must be filled out by the applicant and approved by his foreman before being sent to the Mine Clerk. The allotment of houses is a matter of judgment, with the best interests of the company in view Houses are allotted by the Superintendent. Dwelling Lease.-Form 17, Fig. 40. When an application is allowed and a house allotted, the Mine Clerk will make out in duplicate a Dwelling Lease, which must be signed by the Superintendent for the company and by the applicant. The original copy goes to the applicant and the dup hcate is placed on file in the mine office. When a dwelling is vacated the lease is so endorsed and removed from the live file. Land Lease.-Form 18, Fig. 41. A person wishing to lease land from the company for building or other purposes, will make application to the buperintendent, and on the approval of the General Manager a Land Lease will be made out in duplicate, covering the particular piece of property m question. This lease will be signed by the Superintendent for the company and by the applicant, also by his wife if he is a married man ihe origma copy goes to the applicant, the duplicate to the mine clerk to be placed on file. In the event of a party disposing of his building and 90 AMERICAN MINE ACCOUNTING 1:1 n said premises by , and leave said premises in as good condition as when entered upon; unless said party of the first part elects to purchase said Dwelling House, or other buildings and appurtenances. It is further expressly agreed that said first party may at any time at its option, upon ninety days' written notice, terminate thb lease and purchase said Dwelling House, or other buildings and appur- tenances which may have been erected up>on said premises by said second part , heirs or assigns. Notice of the election of said first party to so purchase shall be deposited in the United States mail in the Post Oflfice at , Michigan, enclosed in a sealed envelope, with legal postage thereon fully prepaid, addressed to said part of the second part, heirs or assigns, at his, her, their, or any of their last known place or places of residences; and on the expiration of ninety days after said notice is so deposited as aforesaid, in said Post Office, said lease shall thereby be terminated. Whenever under any of the terms of this lease said first party shall elect to purchase said Dwelling House, or other buildings and appurtenances, which may have been erected upon said premises by said second part , heirs or assigns, it may do so at the value thereof, to be deter- mined by the Superintendent of said first party and said second part , or heirs, executors, administrators or assigns, within ten days from the date of the notice of the election of said first party to purchase; and in case they cannot agree upon said value within said ten days, then they shall, within five days after the lapse of said ten days, select some competent person to determine the same, who shall determine the same within ten days after his selection: and in any event in com- puting said value there shall be deducted by the persons or person determining the same, any and all rent then due, or to grow due from said second part , heirs or assigns, to said first party, (and also any bonus paid to said second part by said first party) which sum after making said deductions, shall be paid by said first party to said second part , heirs or assigns, if and when said second part , heirs or A.«mig nf^ shall vacate and sur- render said premises to said first party. And it is expressly understood and agreed by the parties hereto, their respective heirs, executors, administrators, successors, and assigns, that the whole amount of rent reserved and agreed to be paid by second part for said above demised premises, and each and every installment thereof, (and any bonus that may have been paid by said first party to said second part ) shall be and are hereby declared to be a valid and first lien upon any and all buildings and improvements that may have been, or that may at any time in the future be erected, placed or put upon said premises by said part of second part, heirs or assigns, and that whenever and as often as any installment of rent shall become due, and remain unpaid for days after the same becomes due and payable, said party of the first part, its agent, attorney, successors or assigns, may sell at public auction, to the highest bidder, for cash, after having first given notice of the time and place of such sale, by posting up notice thereof in three public places in the Township of at least ten days previous to the time of such sale, all the buildings and imiKOvements on said premises, and as attorney of said part of the second part, hereby irrevocably constituted, may make to the purchaser or purchasers thereof a suitable and proper transfer, bill of sale or other conveyance and out of the proceeds arising from such sale, after first paying the costs and expenses of such sale, includ- ing attorney fees, retain to itself, its successors or assigns, the whole amount due on said lease up to the date of said sale for such rent and ^nus, rendering the surplus, if any, to the said part of the second part , heirs, executors, administrators or assigns, which sale shall be a perpetual bar to and against all rights and equities of said part of the second part, heirs, executors, administrators and assigns, in and to the property sold. Said second part also agree not to sell or assign this lease without the written consent of said first party, and not to keep for sale, or sell or distribute, or permit to be sold or distributed any mer- chandise, or any brewed or intoxicating liquors on said premises; a violation of any of the provisions in this paragraph contained shall operate as an immediate forfeiture of this lease, and thereupon said first party, its successors or assigns, may, without notice, immediately bring an action under the Statute to oust said second part , or assigns. 1* Witiuss Wbtrtef. The said party of the first part has caused these presents to be executed in its MINING AND MILLING NATIVE COPPER behalf by its Superintendent, thereunto duly authorized, and said second part ha set. hand and seal the day and year first above written. Signed, Sealed and Delivered in presence of ) 93 By Superintendent. [L. S] [L. S.] Fig. 41.— Form 18. Rent Record Cards. — In order to keep a proper record of each dwell- ing, the rent collected, occupants, repairs, etc., a record is kept with each dwelling on cards (form 32, Fig. 42). When a dwelling lease is executed and the duplicate copy is received by the Mine Clerk, he will enter on the Rent Card assigned to the house in question, the date of the lease, the occupant's name, his pay book number and in case he is only DWELLING TYPE Sl^ BUILT BY COST ROOMS UP DOWN CELLAR BARS U0HT8 Occupied Indiridual Vacated Occupied lodif-idual Vacated MOxVTHLY RENTAL WATER CHARGE W WATER INSIDE? 1 19 19 19 19 19 19 19 19 19 19 Jan. Feb. to KOT. Dec Fig. 42.— Fobm 32. renting part of a house, that is, the up or down stairs, that must also be shown. The rental per month for each dwelling or part thereof is fixed by the Superintendent. An employee vacating a rented house cannot secure a settlement from the Clerk, until the house has been examined and reported upon by the Carpenter Foreman. Any damage to a dwelling caused by ill usage will be charged to the occupant. On the reverse side of the Rent Cards will be posted each month the details of any repairs made. STAMP MILL— CLOSED ACCOUNTS 0-40. Steam Plant Stamp Mill.— Charge this account with: Firemen as per time book Coal passers per time book Water Supply, proportion I . i I i il I > . 1 94 AMERICAN MINE ACCOUNTING Elect. Lt. and Power, proportion Supplies as per supply book Fuel as per supply book All repairs to building and plant. This account is closed out each month to the various accounts bene- fited on a basis of horse-power used. 0-41. Pumping Stamp Mill. — Charge this account with: Engineers as per time book Steam Plant, proportion Elect. Lt. and Power, proportion Supplies as per supply book All repairs to building and Equipt. This account is closed out each month to the various accounts bene- fited on a basis of water used. (M2. Electric Light and Power Stamp Mill.— Charge this account with: Engineers as per time book Steam Plant, proportion Supplies as per supply book All repairs to Generating Plant and Equipt. This account is closed out each month to the various accounts bene- fited on a basis of kws. used. 0-43. Rolls. — Charge this account with all labor and supplies to operate and maintain the Rolls. This account will be divided between the Heads, on a basis of cost for the month for Rolls for each Head. 0-44. Regrinding. — Charge this account with all the labor and supplies to operate and maintain the Regrinding Mills. This account will be closed out each month to the Heads, on a basis of cost for the month for Regrinders for each Head. (M5. Screens and Elevators. — Charge this account with all labor and supplies to operate and maintain the Elevators and revolving Screens. This account will be divided between the Heads on a basis of cost of Screens and Elevators for the month for each Head. 0-46. Jigs. — Charge this account with all labor and supplies to operate and maintain all Jigs. This account will be closed out to the Heads each month on a basis of cost of Jigs for the month for each Head. 0-47. Tables and Vanners. — Charge this account with all labor and supplies to operate and maintain the Tables and Vanners. This account will be closed out to the Heads on a basis of cost of Tables and Vanners for the month for each Head. 0-48. Conveyor. — Charge this account with all labor and supplies to operate and maintain the waste sand Conveyor. This account will be closed out to the Heads on a basis of tons stamped. MINING AND MILLING NATIVE COPPER 95 0-49. Laboratory. — Charge this account with all labor and supplies to operate and maintain the Laboratory. This account will be closed out to the Heads on a basis of tons stamped. — 50. Wash Account. — Charge this account with, Wash Foreman as per time book Wash laborers as per time book Supplies as per supply book All labor and supplies to operate and maintain the Wash department except Rolls, Regrinding Mills, Jigs, Tables and Vanners. This account will be closed out to the Heads on a basis of tons stamped. — 61. General Expense. — Charge this account with: Office expense Surface Expense Rents — balance Waters Supply, proportion Elect. Lt. and Power, proportion All labor and supplies to repair and maintain the Mill building, Rock bins, Trestles, etc. This account will be closed out to the Heads on a basis of tons stamped. 0-62. Rents, Stamp Mill. — Charge this account with all labor and supplies to repair and maintain all dwellings and other houses at the mill on which the company collects rent. This account will receive credit for all rents collected. The account is closed out to General Expense. SUB-ACCOUNTS— SIDE LEDGER 2-1, Etc. Construction Accounts. — A separate account is kept with each. A. Building B. Equipt. of each Plant C. Water Lines D. Sewer Lines E. Air Lines on Surface F. Electric and Telephone Lines G. Dams H. Railroads I. Trestles J. Portable Machinery and Equipment. In making charges of labor and supplies to any construction accounts, the following subdivisions will be observed, in order to have proper information of costs in comparing like jobs and for insurance purposes. Buildings A. Excavation F. B. Grading and Filling G. C. Foundations H. D. Superstructure I. E. Electric Wiring and fixtures Heating plant Bath room fixtures, lavatories Painting inside and out Bam and outhouses. ■ :i Nil ) I. 'M ' !■ ^ 96 AMERICAN MINE ACCOUNTING Compressor Equipment A. Foundations D. Supplies B. Compressor cost E. Installation complete. C. Receivers cost Electric Plant Equipment A. Foundations F. Transmission lines B. Generating outfit cost G. Telephone lines C. Installation H. Transformers D. Switchboard cost I. Misc. E. Installation Hoisting Equipment A. Foundations D. Installation B, Hoists cost E. Pulley Stands, Sheaves C. Supplies F. Ropes. Pumping Plant A. Foundations D. Installation B. Pumps cost E. Misc. C. Condensers cost Rock House Equipment A. Crushers cost D. Power Transmission B. Hammers E. Installation C. Motors, etc. F. Misc. • Shop Equipment A. Foundations D. Power Transmission B. Tools itemized E. Installation. C. Motors and Transformers Steam Plant Equipment A. Foundations F. Economizer B. Boilers cost G. Installation C. Breeching cost H. Stack complete D. Pumps I. Misc. E. Feed water heater Pipe Lines A. Excavation D. Pipe covering complete B. Pipe and Fittings E. Filling. C. Installation Dams A. Excavation C. Filling B. Concrete work D. Misc. . 11 MINING AND MILLING NATIVE COPPER 97 Railroad A. Grading and Filling B. Culverts A. Excavation B. Piling C. Structure C. Rails and Ties D. Misc. Trestles D. Floor E. Misc. Portable Machinery and Equipment A. Rock Drills B. Pumps C. Tram Cars D. Skips E. Portable Boilers F. Portable Hoists G. Derricks H. Sinking Buckets I. Live Stock J. Wagons, Sleighs and Buggies. Into this account should be charged machinery and equipment that will not be used permanently in one place, so that it cannot be charged to some construction or equipment account. 3-1, Etc. Development Accounts. — Separate accounts will be kept as follows : A. Shaft Sinking, separate account each shaft. B. Shaft Construction, separate account each shaft. C. Plats, separate account each shaft. D. Crosscuts, separate account each one. E. Raises, separate account each one. F. Winzes, separate account each one. G. Drifts, separate account each one. H. Diamond Drilling. I. Surface Exploration. Each of these accounts is made up of the following, except Diamond Drilling and Surface Exploration. A. Miners labor B. Miners supplies C. Compressor, proportion D. Air lines, proportion E. Power Drills, proportion F. General U. G. Expense, proportion G. Pumping, proportion H. Timbering, proportion I. Tramming, proportion J. U. G. Cars, proportion K. U. G. Tracks, proportion L. Hoisting, proportion M. Rock House, proportion. The cost of Shaft Sinking is intended to cover all labor and supplies used by miners in sinking plus a proportionate part of the other accounts. This statement also applies to Drifting, Raising, Winzes, Crosscuts and Plats. The cost of Shaft Construction is intended to cover all labor and supplies used for Timbering, building Skipway and Tracks, Ladder road, Concrete Collar, Water lines, Air lines, Bell lines. The cost of Diamond Drilling is intended to cover all labor and supplies used in running and 7 98 AMERICAN MINE ACCOUNTING :\ maintaining the drill and moving the same from place to place, plus a proportionate part of Compressor expense for power. Surface Exploration is intended to cover all labor and supplies used in surface trenching, etc. For Diamond Drill work a daily report is made out by the drill runner on (form 60, Fig. 43), covering the operations and results of the work for the shift; reports for each shift worked will be sent to the Superintendent. ^ f Form 60 MINING CO. Daily Report. Shift Name of Drill Number of Hole 190 : 1 Depth from Surface, end of Shift_ " beginning " " Feet •• Distance Drilled, .. _ _ t i inch Stani i Pipe put in, ag II •• Casii II From Feet To Feet Materia] • 1 Remarks Foreman. • t I:'. Fig. 43. — ^Form 60. The details of the cost of Diamond Drilling is entered on cards (form 61, Fig. 44) the cost data on one side and the operating data on the other side. 4-1, Etc. Mining Expense, Stoping. — ^A separate account is kept with each stope, made up of the following: A. Miners* labor G. Pumping, proportion , B. Miners' supplies H. Timbering, proportion C. Compressor, proportion I. Tramming, proportion D. Air lines, proportion J. U. G. Cars, proportion E. Power Drills, proportion K. U. G. Tracks, proportion F. General U. G. Expense, L. Hoisting, proportion proportion M. Rock House, proportion. MINING AND MILLING NATIVE COPPER 99 « i 1 Cost per Foot of Ledge - 1 1 i 1 &4 1 ! H 1 ' i O H 1 t 1 1 < 1 j 1 < < o o z !< hJ Q. O Diameter of Core i J J^ i fe - i* ' ' o g J § < o li O .^ ^ C N J n No. Men Employed s ate Finis COST IN Goal and Supplies Feet per Man per Shift i 1 1 1 3 (D H Feet Drilled per Shift 1 1 1 1 r 1 1 1 1 1 -.— 1 1^^ 3S ^ o, o o, d ea QQ 1 2 d ^^ a ct o O 1 •s «M Distance Moved Location. Date beg o — m •J u Moving Setting Up Stand Piping s 1^ s d a a> s o • tl ■ ?l It t 100 AMERICAN MINE ACCOUNTING OJIBWAY MINING COMPANY MILL DEPARTMENT Daily Mill Report for24hour$ beginning 7 A.M. 19. MILL RUNNtR MOST REPORT EVERVTHIna IN ITS PROPER PLACE. IF NO PLACE CAN 8E FOUND REPORT UNDER REMARKS. NUMBERS OF BOCK CABS DUMPED Time Draft Temp, of Feed Water V.tCLUM BOILERS Held No. 1 Head No. 2 Hod No. I Held No. 2 8 a.m. No. .Mark Mark boilers in use. If trailer is abut down report same. 10 a.m. 3 ;2Nooc 4 2 p.m. 5 4 p.m. No. of Cars Total Weight p.m. Cart of Coal put in boiler bouse 8 p.m. Cars of Asbe* removed 10 p.m. Cars of rock put In bios No. 1 12 M. Cars of rock put in bins No. 2 Sa.m. WATT METER READINGS I 4 a.m. 80 Amperes 20 Amperes 40 Amperes 5 Ampere* a.m. 7 A.M. to 6 P.M. ROLLS -LOST TIME. ETC. 6 P.M. to 7 A.M. Roll No. TTME REMARKS Roll No. IIMC REMARKS Surte Report any unusual occurronco here ..............-...—. MIL L RUNNER 7 A.M. TA ( B.M. . . . MILLRtJNNER 8 P.M. T0 7 A.M. 1 Fig. 45.— Form 105. MINING AND MILLING NATIVE COPPER 101 OJIBWAY MINING COMPANY MILL DEPARTME>iT Daily supply report for 24 hrs. beginning 7 A.M 19L.__. SHOES Old shoes taken off Head No. Maker New shoes put on Mark Time Weight Head No. Maker Mark Time Weight OILS AND WASTE Where used Cylinder Heads Wash Mill Engine Boilers Pumps Tank reading Lubricating Report name, gallons and kind of oil p ut in tanks. Oil put in tiinks Head No. REPAIBS Repairs faclnde afl castings (hard and soft) grates, screens and liners of all kinds. Casting No. Weight NAME AND REMARKS REMARKS Millrunner 7 A.M.- 6 pTm." Millronner 6 P.M.- 7 A, M. Fig. 46.— Form 106. \ : i ! r .11 102 AMERICAN MINE ACCOUNTING The cost of Sloping is intended to cover all labor and supplies for breaking rock in stopes, plus proportionate part of the other accounts. 6-1, Etc. Stamping Head No. 1-Expense and Head No. 2-Expense. — These accounts comprise the following charges: A. Mill runners as per time book B. Head runners as per time book C. Head feeders as per time book D. Spare hands as per time book E. Steam Plant, proportion F. Pumping, proportion G. Elect. Lt. and Power-Power, proportion H. Elect. Lt. and Power-Light, proportion I. Revolving Screens and Elevators, Proportion J. Rolls, proportion K. Regrinding, proportion L. Surface M. Carpenters N. Machinists O, Blacksmiths P. Teaming Q. Electricians R. SuppUes Wash F. Electric Power, proportion G. Jigs, proportion H. Tables, proportion ^^ I. Conveyor, proportion E. Electric Light, proportion J. Laboratory, proportion GENEILAJi A. Office Expense D. Electric Light and Power B. Surface Expense E. Rents C. Pumping A. Foreman, proportion B. Labor, proportion C. Shop Labor D. Supplies Ojlbway Mining Company Daily Report for the 24 hours beslnnlns 7. a. m. 19ft Grade No. of Bbls. Net Weight Bock received Cars Coal put in bin Tons All heads run Hours Minutes Mill run Hours Minutes General tailings for Mineral shipped Mineral at Mill Totals Total Mineral to date Remarks: Mill Supt. J Fig. 47.— Form 111. MINING AND MILLING NATIVE COPPER 103 The Stamp Mill accounts are made up from the time books, which contain the distribution of labor and detailed statement of supplies used. Reports covering the operation of the Electric, Steam, and Pumping plants at the mill are similar to those employed at the mine. A Daily Report covering the operation of the mill will be made out each day to cover 24 hours. See form 105, Fig. 45. A Daily Supply Report (form 106, Fig. 46) covering the consumption of supplies, a record of the wear of stamp shoes, and a statement of the repairs to Heads, is made out each day by the Master Mechanic and sent to the Mill Superintendent. A Daily Mineral Report (form 111, Fig. 47), is made out each day in duplicate; one copy will go to the mine clerk and a copy to the Mill Super- intendent. Both the Mine and Mill clerks will enter these daily reports in books ruled for the purpose, showing the various grades, form 101, Fig. 48. MINERAL STATEMENT Mc >nth of.. Date Brl. Wk. Hds. #1 #2 #3 #4 Total 1 2 3 30 31 Total <' Fig. 48.— Form 101. The calendar month is divided into four periods for convenience, as follows, 1st to 7th, 8th to 14th, 15th to 21st, and 22nd to last day of the month inclusive. A Mineral Report (from 107, Fig. 49), will be made out at the end of each period, showing the mineral shipped for the period, also for the month to date, and such other information as the report calls for. Send one copy to the General Manager and one to the Superintendent. From form 107 the General Manager makes out a report to the Head Office on form 26, Fig. 50. 7 1 ■ Hi " f 104 AMERICAN MINE ACCOUNTING OJIBWAY MINING CO. MILL DEPARTMENT Winona, Mich.* _ The following Is the Mill Report for the period ending Tb« muntb vUl be dirided into four perlodi 1 aa foUoTi: 1ft to 7tb, Sth, to I4th, 15tb to 21at, S2nd to lait daj iooliuive GRADE Net Weight Total -Net Wt. to date Can rock raoeived Total to date H Can rock stamped Total to date 1 Tone rock itamped Total to date 2 ATenge mnnlng time pet bead hra. min. 3 Arenge number tona rook itamped per bead, per 21 houn Begrindisg ATcnice number tona rook itamped per bead, per 24 boun numlng tlaie Masa !Tamber pound* mineral, per ton rock atamped Totmls REMARKS MILL bUPT. Fig. 49.— Form 107. Form 26-500-1 106 PERIOD 1st to 7th— 1st ^..1 m*. . r^ MONTH 8th to 14th— 2nd UjiDwav Mining Company 15th to 21st— 3rd 22nd to Last Day 4th MINERAL REPORT 19 Cars Rock Brought to Mill Tons Rock Brought to Mill B S M Mineral per ck Stamped Grade Pounds Mineral Per cent. Per cent, of Mineral per Ton Rock, Mill Average of Tailing Assay (g :^^ CO Poun Ton] Period Total from Ist of mo. to date. Pounds Heavy Copper from Mine Total Mineral for Month m Remarks: Yours Respectfully, Gen. Mgr. Fig. 50.— Form 26. MINING AND MILLING NATIVE COPPER 105 8-1. OflSce Purchasing Agent.- Purchasing Agent, salary- Stenographer, salary Rent and Light Telephone -Charge this account with the following: Postage Supplies Janitor service 8-2. OflSce Mine. — Charge this account with the following: Superintendent, salary Postage Clerk and Assts., salary Supplies Stenographer, salary Heating system Timekeeper, salary Electric Light Janitor services Telephone 17-1. General Supplies.— All supplies not provided for by other sub- divisions of the supply account are placed under this head. 17-2. Iron and Steel. — Included under this head are: Bar Iron and Steel Wire rope Iron and Steel Plate Chain Structural steel Corrugated Iron Castings Bolts, all kinds Rails and fastenings Tram cars Nails and spikes Skips Drill and tool steel Sheaves Air Drills and parts Sinking buckets Pumps and parts 17-3. Explosives. Powder Caps 17-4. Cement, Etc. Cement Lime Brick Fire clay 17-5. Lumber and Timber. Lumber Timber Flat timber Lagging Poles 17-6. Machinery. Engines Boilers Crushers Compressors Fuse Electric exploders Sewer pipe Sand Rock Wall plaster Slabs Ties Doors and Windows Interior finish iM Condensers Air Receivers Power Metal working machines Power Wood working machines m: I f r 11 17-7. Pipe and Fittings. Elbows, tees, crosses, couplings, bushings, pipe, Valves, whistles, traps, gauges, lubricators, etc. *L . f. 106 AMERICAN MINE ACCOUNTING i 17-8. Oil and Grease. Lubricating oils Grease Kerosene and gasolene Candles and Sunshine Rope dressing Belt dressing 17-9. Electric Supplies Lamps Fixtures Wire Meters Motors Transformers Telephones All Electrical supplies 17-10. Tools. Machinists hand tools Blacksmiths hand tools Carpenters hand tools Masons hand tools Shovels, Picks, Hammers, Jacks, etc. 17-11. Stamp Mill. All supplies for Mill. 18-1. Soft Coal. 18-2. Hard Coal. 18-3. Blossbiirg Coal. 18^. Coke. 18-5. Family Wood. 18-6. Boiler Wood. 18-7. Stamp Mill— All fuel. 20-1. Loss and Gain on Supplies, Adjustment. — Charge to this account: Supply Clerks wages Electric Light and Power proportion Expense of running supply house Expense of hauhng and unloading freight Heating System proportion and fuel Charged off to the various classes of supplies and fuel purchased, by journal entry, from itemized statement on each invoice passing through the supply records. The charge is usually at the rate of 5 per cent, of the purchase price, to cover the cost of handling. 20-2. Manufacturing Supplies. — Charge all labor and material to this account for manufacturing supplies in the shops. Each job has a shop order number. Credit this accoimt and charge supplies with the cost of finished material when job is completed, this is done by journal entry. 20-3. Hoisting Ropes. — Charge new hoisting ropes to this account and pro-rate out to accounts benefited an equal proportion each month so as to close the account at the end of the calendar year. This distributes the cost of new ropes to the operating accounts evenly over a period of time, instead of having an excessive cost in any one month. i; MINING AND MILLING NATIVE COPPER 107 MINE BOOKS— GENERAL ACCOUNTING The account books for the mine and mill are kept at the mine office, and consist of the following: Cash book, ruled 5 columns Journal, ruled 3 columns Ledger, loose leaf Side Ledger, loose leaf Check Register Voucher Record Pay-roll Time books Settlement book Cash Book, Receipts.^All cash receipts when entered in the Cash Book are classified as follows: the first column, Treasurer. second column, Accounts Receivable, third column, Sundry Receipts. The last column is used to carry the balance and extend totals. At the end of the month summarize your receipts as follows: Treasurer Accounts Receivable Sundry receipts Cash Book, Payments.— All payments are made by check, no cash whatever being paid out, payments are posted to the Cash Book from the Check Register, according to date, and the amounts are classified under the following headings: Labor previous month. Labor current month. Bills Audited previous month, Bills Audited current month, the last column is used for totals and balance. At the end of the month summarize your payments as follows: Sundry Labor January Sundry Labor February Bills Audited January Bills Audited February Total Payments Balance 31-19 — The amount for the Cash Book entry covering Bay-roll checks issued on pay day is arrived at in the following manner: Deduct from the net amount of the Pay-roll for the month in question, the total amount of settlements issued against that month. Pay-roll checks issued on pay day are not entered in the Check Register. Jouraal.— The first entry for the month is Sundry Labor to Sundries itemized which comprise deductions made on the Pay-roll which are to be credited to operating or suspense accounts. In other words it is not necessary to draw checks for them. The sum of these deductions plus the net amount of the pay-roll equals the gross amount of the time books. ''■• 'I 'I -;;.- Ir-i I 108 AMERICAN MINE ACCOUNTING The second entry is Sundries to Sundries itemized as follows: Sundry Labor, pay-roll total, as per Cost Sheet page Shop Accounts, total amounts, as per Cost Sheet page 6 Closed Accounts, total amounts, as per Cost Sheet page 7-7 1/2 Supplies, as per supply summary, total Fuel, as per supply summary, total Bills Audited, as per Voucher Record, total. From each of the above sheets the details have been posted direct to the proper ledger account. This is a skeleton entry. The third entry is Sundries to Supply Adjustment Account, This entry is for the amounts charged to the various classifications of supplies and fuel. It is 5 per cent, of the face of the invoices that have passed through the various classifications during the month, and represent the cost of handling the supplies and feul at the mine. This information is secured from a memo, kept by the clerk showing the dis- tribution according to the various supply classifications of the Handling Charges against each invoice passing to the supply accounts. Another memo, is kept showing the distribution of Freight and Express charges. The fourth entry is Sundries to Sundries as follows: Shop Accounts Stamp Mill total, Cost Sheet page 5 Closed Accounts Stamp Mill total Cost Sheet page 6 1/2 SuppUes Stamp Mill total Supply Summary Fuel Stamp Mill total Supply Summary. Misc. entries will follow the above. The last entry will be General Expenditures to Surface Expense Development Ofl5ce Expense Transportation Incidentals Stamping Mining Expense Ledgers. — ^In the General ledger will be kept the main and controlling accounts, the sub-accounts will be kept in a side ledger, also shop and closed accounts, that is, accounts that are closed out each month. Check Register. — ^Each check issued, except labor checks issued on pay day are entered in this book (Fig. 51). All checks issued, except pay day checks, are signed by the clerk and countersigned by the Superintendent. Pay day checks are signed by the clerk. The bank account will also be kept in this book. Voucher Record.— All vouchers are entered in this book (Fig. 52) and the distribution shown to the various supply accounts, Fuel, Office, Incidentals or Misc. charges. The total amount of Vouchers for the month are journalized as per entry No. 2. The totals of the other columns are posted direct to their proper ledger accounts, except the Misc. column from which each item is posted to its proper account. All supplies MINING AND MILLING NATIVE COPPER 109 K t-H 1— CO n f C3 UJ SS t^ CO UJ 0^ o w < h H 1 ^ 1 c^ Hf; 1 UJ "^S 1 a: oo 1 C3 PS o < fo ^ Q ^ OQ 1 CO a M — tL Check when »« o 1° ee © >^ *» ^5 g S »0 >0 »(5 »0 m & o a o k H Eq ^^ -sii 1^ ^c •*3 n oS ill s tn ^ rO H a ^ l« • l-l n 1 *.i " 110 AMERICAN MINE ACCOUNTING !p if , 1 >< 03 , fi 1 :^ ^ £? "-^ ?§ • o OS »«( o ei a 5 <;> H -s2 P •1 H O K O - >r ea, » 5i 1 « -<1 t H 1^ - ^ • . o al & > 35 " 1 a « ^ s ■ (^ c5 2 si?' 1 j! S5 a % 5 g £j 1 '1 a (2 ^ a ' S 1. » 2 b 1*5 8 4 a S4 g 5 H r OD a fiQ " 5 -^ < 1 M s 1 ^ J 1-9 i S S a o s o £ S* © S ■ £ 1 ii« ^2 -1 fc 1 CO ^ »n MINING AND MILLING NATIVE COPPER 111 received and all services performed during any one month are charged into that month's accounts. Vouchers (Fig. 53) are made out in duplicate with invoices attached, and on the reverse side a distribution of the charges is shown corre- sponding with the entry in the Voucher Record. All Vouchers are signed by the clerk and approved by the Superintendent. ^ Engaging Labor.— A person seeking employment with the company will naturally apply to the foreman of the department in which he wishes to work; if the applicant is considered favorably and help is required a slip (form 22, Fig. 54) is made out by the foreman and the applicant Form 22-9-7-1000 To THE CLERK: Dear Sir: The bearer. 19. Book No.. has applied for a position as '^i^h the Ojihway Mining Co. to begin work --19 Foreman Fig. 54.— Foem 22. sent to the office with it. The clerk will fill out a Pedigree card (form 27, Fig. 55) with all information called for, and submit it to the Superin- ii Name: Occupa. : Book No.: Place and Date of Birth Immigrated Reads, Writes, Speaks English. No. of Children Married, Single, Widower. Sons Born Names and Addresses of Nearest Relatives Last Employed How Long Occupa. 1 I hereby apply for membership under the Aid Fund an agree to abide by it a rules Sign ature ^ Date of AppHcation Date of Employment Date of Leaving Fig. 55.--F0BM 27. ifS 112 AMERICAN MINE ACCOUNTING tendent for his approval. If the application is approved by the Super- intendent the clerk will issue a numbered pay book, and also give him a copy of the Aid Fund rules. Possession of the Pay Book is authority of the foreman for putting the man to work. The Pedigree cards are filed in a two drawer cabinet, live cards on one side, dead ones the other. Cards of rejected applicants are filed on the dead side, the card is marked rejected. When an employee resigns or is discharged, his card will be marked accordingly and placed in the dead side for future reference. When an employee resigns or is discharged, his foreman makes out a slip (form 21, Fig. 56) requesting a settlement, which the man will present with his pay book to the timekeeper. The timekeeper will make out a settlement (form 5, Fig. 57). Earnings must be taken from the pay-roll only if for the previous month, and for the current month, from the time book. Deductions will be made for supplies or fuel, also store, board, etc. In issuing settlements, details for the current month only will be shown, for the previous month refer to the Pay-roll When a settlement is issued the timekeeper will turn it over to the clerk. .19- To the Timekeeper: — Please give No , a settlement. Foreman Fig. 56.— Form 21. 1 ■ ■ t All settlements will be entered in the settlement book, Fig. 58. If an employee has time coming for two separate months, it is necessary to make a separate entry in the settlement book for each month. Time Books and Timekeeping. — Each foreman will keep the time of his men in a pocket time book for reference. The timekeeper will keep the time in a time book ruled for 31 days, of large size. The time of all men employed above ground will be posted to the time book from the Indi- vidual Returns (form 12, Fig. 63) which each man is required to make out each day, showing what he has been doing and the time spent on the various jobs. Each foreman must O K the slips of his men before he turns them over to the timekeepers. An explanation of the Job Order system will be found under Division of Labor. The total time represented by each slip is posted to the credit of the particular employee concerned in the office time book. The amount ii MINING AND MILLING NATIVE COPPER 113 of money represented by the time worked on each job is entered on the slip by the timekeeper. These amounts are based on the rate of pay for 10 hours' work. Exceptions to this rule are Engineers, Firemen, etc. also foremen on salary. Employees on a salary basis turn in 10 hours a day for each working day. After the time has been posted from the Individual Returns, they are turned over to the clerk having the Distri- bution of Labor in charge. The time of all Underground employees is kept by the Shift Bosses in pocket time books, and is reported to the Timekeeper once in 24 hours. SETTLEMENT To the Clerk of the OJIBWAY MINING CO. 19... atthlt- do/laraiS... ) per month Contraot __. haa worked on. -Jtaya at the rate of. I..g. '•§ TOTAL CREDIT, bo » DEDUCTIONS. SuppHea $. 09 u o & Fuel Doctor and Club- Board Bill Store AMOUNT DUE Fig. 57.— Foem 5. As mmers actually work only five shifts a week, the following rule will be observed in giving them time. A miner who works five shifts in a week will be given credit for six shifts. Miners who do not work the five shifts m a week wHl receive credit only for the time actually worked ^ The timekeeper will classify the labor in the time book in the follow- ing order; X Captains and Shift Bosses Landers Surface Miners Company Account Landers Underground X Miners Contract—each contract separate X Engine boys X Selectors PumDmen X ,^!^,f ^^^^^ Pipemen ^ ^^"^^ Timbermen ^'^^"^^^ . X Change house men Track repairers x Sprinkler Space must be allowed to show a Distribution of Labor of all the above classifications in the time book except those marked thus X which are not distributed. ^ ^», a, 8 •■ . f'- 114 AMERICAN MINE ACCOUNTING I 1 1 • • 1 1 1 ! ! 1 1 1 4 • FN 1 ^ 1 ^ :^ o § t— t •-^ i o ii < to z O 1- O a UJ a < o J • O 1 -1 UJ 1^ \ < o m _j -< O o UJ a. (0 J »- z UJ S z z K < < a r o P < CL O o o O r UJ < Z UJ 2 J 1 00 < CM O a I •-3 o ki ad . u 2 =8 IS 42 Id a. _ai. 11 9P H SXVQ QQ ?5 o MINING AND MILLING NATIVE COPPER 115 X Surface X Teams Company Teamsters X Carpenters X Machinists X Blacksmiths X Electricians X Engineering Department X Masons Engineers Firemen Pumpmen Rockhouse ^ Space must be allowed to distribute those classifications not marked with a cross. Those marked with a cross make returns on Individuals Returns. The time book should be made up as soon after the end of the month as possible, and when proved, a Summary of the Time and Earnings will be made out for each of the classifications as shown above This Summary should be entered in the time book following the month in question. Pay-roll.~The Pay-roll, Fig. 59, is made up from the time book The employees names are entered according to the pay book numbers in numerical order. After posting is completed, check the total against the time book summary for proof. After this is done check all Settle- ments issued for the month in question, from the Settlement book to the Pay-roll. Post deductions as follows: Rents, from the rent cards Supplies, from the supply sheets Fuel, from the supply sheets Doctor, charge as per Aid Fund Ruleg Aid Fund, 50 cents for each employee working over three days Board, as per board bills turned in Store as per Ust of collections sent in. A charge of 2 per cent, of the amount collected IS made for this service and 25 cents for each assignment turned over. These collection fees are credited to Office Expense. Also any fees received m connection with Garnishment proceedings. r iw-''-^'''^"' *^'' ^^^^ '^"''^' ^^^^^ '^^'^^'> Electric Light Collection Fees and sundry items. ' Credit the Mine Physician with the total of the Doctor column Credit individuals with Board collected as per board bills Credit Store with collections as per Store column, post collection fee and assignment charges against this in the sundry column. Extend Earnings columns, total and prove. Extend Deductions, total and prove. Extend Amounts due, total and prove. When the Pay-roll is completed make a Summary for the month and enter in the Pay-roll as follows: (M u 1 I 116 AMERICAN MINE ACCOUNTING Earnings Deductions Days Amount Amount Time Book, xxxx xxxxx Rent, xxxx Office, XXX XXX Supplies, XXX Doctor, XXX Fuel, XXX Board, XXX Doctor, xxxx Store, XXX Aid Fund, Offipp F'pps XXX TCTC Total, xxxx xxxxxxx Electric Light, Board, Store, XXX xxxx xxxx Total, xxxx {Envelope) f I i Ho, In Aocount With OJIBWAY MINING CO. CR.Bi j)«ji. «i Gontiaat. 1. Baud BiU~ i< Club DR. ToUbw 0^9 14 E«nt 41 BuppUa*. •• Wood- .. CoaL •• Club * Phyi. <• BoMd "Stor* «..„..._ BALANCE I>U£. Fig. 60.— Form 4. It is well to have pay Dockets (form 4, Fig. 60) written as soon as the Pay-roll is completed. Pay checks should be written the day before pay day, assigned accounts removed, etc. On pay day the dockets should be delivered only to the individual in whose name they are made out, on presentation on pay book with the receipt (Fig. 61) properly signed for the month in question. Dockets will not be delivered to parties other than those in »•' MINING AND MILLING NATIVE COPPER 117 whose name they appear, only when an oder to that effect properly signed and accompanied by the pay book receipt, also properly signed ia presented at the mine office. ' This leaf must not be torn off by owner of Book Received of OJIBWAY MINING CO. Balance Due for labor in JANUARY, 19 Numb er Write Name here before presenting Book at Pay- Window Fig. 61. Distribution of Labor.— The Shift Bosses will report each day to the timekeeper, when they report their time, a distribution of labor for aU their classifications except, Captains and Shift Bosses, Miners contract. Change House men, Selectors, Blockholders Sprinkler, Wallers, Engine boys. This distribution should show for each classification the number of shifts worked in each opening. To illustrate, suppose we have 20 Selectors: 1 shaft 1 1 2 2 3N-mill 4S 4N 3S 4N 4 3 2 3 4 Rockhouse No. 1 Tramming No. l-3N-mill 4 Tramming No. 2-4N 4 3 2 4 3 4 2 1 _j. 20 which is the total of Selectors as shown by the time book for the day in question. The same idea applies to all the other classifications of labor underground. The timekeeper will show these classifications of labor in his time book immediately following their time. Distribution of Labor above Ground.— These classifications are as follows; 1^1 >!: ( ,' ill. ;; v: ^ 118 AMERICAN MINE ACCOUNTING Surface Teaming Carpenters Machinists Blacksmiths Electricians Engineering Dept. Masons The distribution of the above classes of labor is made to Job Orders by Individual Returns, Fig. 63. Engineers — may have to distribute to different plants Firemen — seldom any distribution Pumping — Watersupply — seldom any distribution Rockhouse men — keep different houses separate. Whenever any distribution is necessary for the above four classes, they will be kept in the time book. Job Orders. — In an effort to get an efficient and comprehensive cost keeping system the job order method is used, comprising the following forms: Form 12. Individual Returns Form 35-A. Job Order issued to foreman Form 35-B. Job Record, oflSce record Form 47. Job and Equip. Record, an index to jobs. OJIBWAY MINING COMPANY MECHANICAL DEPARTMENT Job No. 1346 Date- BLUE PRINT SKETCH Time and Supplies Must be Charged to Job Number. Description of Work: Return Duplicate when Job is finished. Masteb Mechanic. Fig. 62.— Form 35-A. It is well to have the Master Mechanic or his assistant issue job orders as the majority of jobs above ground come under the supervision of the mechanical department. A Job Order will run for a month only (except that jobs covering the manufacture of supplies, will run until the job is completed). If a job is not completed at the end of the month a new job will be issued the first of the month to cover the work, etc., until completed. Job Orders, Fig. 62, can be issued so as to get as much detail as is MINING AND MILLING NATIVE COPPER II9 required. Of course, the more detaU, the more jobs it is necessary to issue and more time is required to take care of the office work in connection With the system. A list of the job orders issued each month will be posted up in each of the shops and at the supply house for reference, this should be attended to by the timekeeper on his rounds twice a day. The Job Orders are issued m duplicate, the original going to the mine office, and the duplicate to the foreman having the work in hand. Employees working on jobs will show on their Individual Return, the Job number and the number of hours worked on the job, this applies to as many jobs as he may work on in a day. As stated under time- keeping^ these slips reach the timekeeper through the various foremen The timekeeper will then extend opposite the various jobs the amount of money, based on the man's day rate of pay. INDIVIDUAL RETURN Date BOOK NO NAME. JOB NATURE OF WORK HRS. COST This is authority for employee's time. FOREMAN'S O. K. Fig. 63.— Form 12. R. aV L""^ ■^^" *^' '^''^ "' ^^ ^^^'^t"*-^* ^M make out a Job Record (Fig 64) noting the Job number, the work it covers, and wiU also ItL th '":'T''\'^" ^°'^ '' '' ^^ ''^^'■S^'J- When jobs are com- pleted they are mdexed on 5 X 8 cards like the following (Fig 65) This showdTr 17 P"^°"'- I'^'' '' ^"^ ^d^=^ '' J^bs^n-i second to show details of Equipment. Regarding equipment the card would show the tern which might be a Motor, Boiler, Compressor, Air Drill etc Han r' rl' ^^^!,^-- -h°- bought, Voucher number, Cost, Frdght' Of the card, if we had a job to repair Compressor No. 1 and were indexing i! I (I 120 AMERICAN MINE ACCOUNTING »• \ M : • Job Order No. Account of 1 i - CI c 1 -^f L ^ n a o a < a F / ■J a s F j 1 1 1 o a i 1 1 1 a < / a F 3 J! 1 1 < :3 a P a !>■ S a 1 a •< • !onth of I F / 1 •• a a •< 1 O ^ g i 3 1 1 a 1 1 a a ad t M Jl n V "9* 1 S n « w^ M « f g a o s 1 3 F i ^ a ? a •< a 1 1 a 3 a < 3 1 1 o < ■ 3 F ! -c 1 : c j s| 3 a '4 i a F e a a o pouters Amount ^ 1 t. 1 1 - 3 a F 1 a •< CO 9 F 1 M 3| m 1 4> O li 1 • 1 9^ ■ — t. C« CO ^ ^ ^^ 1 c >l L c j ^ _ lO CO o o MINING AND MILLING NATIVE COPPER 121 turn to Compressor No. 1 card in the file, post the job number, the month and the cost of the job. All Equipment should be indexed on these cards for ready reference The Job Records are made up at the end of the month, and as soon as the books are balanced and cost sheets are made out the shop expense and supplies can be posted to the Job Records to make them complete before indexing. Before the books can be made up it is necessary to transfer the jobs to Division of Labor sheets (a sheet for each shop) these sheets have the following headings: Account Number, Account, Time, Total Cost, Labor, Expense, Job No., Remarks. Job and Equipment Record Subject From Voucher Description No. Cost Frt. Chgd. to Hdl. Date Total Chgd. to Job Date Date Amt. Job Date Amt. Job Date Amt. Fig. 65.— Fobm 47, ^ First enter the Account number, then the Account to which the job is to be charged, then the Time, next the Labor, Job number, and last under Remarks state what the work was, as Sharpening DriUs for No 1 shaft. When all the Labor sheets are made out we are now ready to close the accounts and find the expense to apportion against the different jobs 1 he expenses of the different departments are apportioned to the jobs of that department according to the amount of the labor charge Close out the accounts in the following order, Surface, Teaming Carpenters, Machinists, Blacksmiths, Electricians, Engineering Dept' and Masons. From these labor sheets post the expense to the different job records for the month, and from the Supply records, the Supplies and the Job Records will be complete. Supply Department. The Purchase of Supplies.-To facilitate the ordermg of supplies the heads of the various departments are furnished with Department Requisitions, form 14-A, Fig. 66, as shown below 122 AMERICAN MINE ACCOUNTING No Order for- From Req. No -- njit* Amt. DESCRIPTION STOCK CHARGEABLE TO Foreman. Fig. 66.— Form 14-A. Nc Form 2-6-7-1 M mS'co. Requisition for Supplies To The Clerk: Date 19. Please furnish the following articles, for use as specified: Amt. Articles Charge- I Cost of able to I New Order Amount OQ Hand Order No. I Dated 19 — Foreman A pproved 19 Superintendent This blank covers requistions for ordinary maintenance supplies and emergency orders. The head of each department should anticipate the wants of his depart- ment so that all orders for supplies can be based on quotations and obtained season- ably by freight. State whether any particular make or brand has not given satisfaction. Fig. 67.— Form 2. MINING AND MILLING NATIVE COPPER , 123 The heads of departments will order supplies on these forms for specific jobs, and only such material as is not carried regularly in stock in the warehouse. They must be signed by the foreman issuing the same and turned over to the Mine Clerk; they will also be approved by the Superintendent before being ordered by the clerk. Requisitions on Purchasing Agent.— These requisitions (form 2 Fig 67) are made out in duplicate by the Mine Clerk, either for the purpose of fillmg depleted warehouse stock, or specific jobs as per Department Requisitions, and must have the approval of the Superintendent before gomg to the Purchasing Agent. If supplies are ordered from a Depart- ment Requisition, its number should be noted, also the foreman's initials at the top as reference. The original copy goes to the purchasing agent and the duplicate on file. Form 14-3 M-1-10 Order for. ' No - From Orde Date — M \T^ r No Amt. Req. Description List Dis. Net Ship Tn y-k*-i ■w-^ — , Fig. 68.— Form 14-B. Office Orders.— To handle the work in the purchasing office to the best advantage, the purchasing agent makes out from the Requisition Office Orders (form 14-B, Fig. 68) which are turned over to the ste-' nographer to execute. The Requisition number is shown on the Office Order for reference. _ Purchase Orders.-These orders (form 1, Fig. 69) are made out in triplicate by the stenographer, from Office Orders. Original copy goes to the Vendor, Duplicate copy to the files, Triplicate copy to the mine office : I \U i 124 AMERICAN MINE ACCOUNTING Form 1-11- 10-1000 OFFICE OF THB OJIBWAY MINING COMPANY L. L. HUBBARD, President Original Order No. Please note our order number on each invoice. A. FORMIS, SUPERINTENDENT W. H. CHARLTON, CLERK MINE address: OJIBWAY, MICH. To Houghton, Mich., 191 . Please furnish the Ojibway Mining Co., the following material, viz., and send Invoices in Duplicate with Bill of Lading to W. H. Charlton, Clerk, Houghton, Michigan. Amount Description List Discount Ship via Ojibway Mining Company, Pack^es JOji^way Mining Company Iq. i Oiibway, Keweenaw Co., Mieli. By. Clerk. Fig. 69.— Form 1. n Freight Received Record. — All freight and express received at the mine will be entered in this book (Fig. 70). Freight bills must not be receipted by the supply clerk unless material called for is received and in good order. In the event of material received, being damaged, a notation to that effect must be made on the freight bill, also in the Freight Received Record, and the same reported to the mine clerk. Endorse on each freight bill the purchase order number that is effected. In the case of shortage or damaged material, this should be noted on the freight bill, also see that the R. R. agent is advised as well as the mine clerk. Make a notation in the Freight Received Record in case of short or damaged goods. ?f ii • MINING AND MILLING NATIVE COPPER 125 Freight and Express Received I 'I Fig. 70. Invoices.-All invoices are received in duplicate by the Purchasing Agent. They are dated and stamped like Fig. 71. Rec'd. 1 2 3 4 5 6 7 8 9- 10- O. K. Price Approved Fig. 71. 126 AMERICAN MINE ACCOUNTING i 1' I The numbers representing the different classes of supplies. Each invoice is checked off against the Purchase Order. The items on the order being checked off and the price noted thereon, also the date of the invoice, terms of payment and the F. 0. B. point. The price should now be checked either against quotation received or prices previously paid for the same goods. Extensions and footings must be verified and cash discounts figured. All invoices after being checked should be entered on the Price Record cards (form 8, Fig. 72). A separate card being used for each item or kind of article purchased, Fig. 72, form 8-5x8. Ar+irlA Unit WL. Class DATE FIRM ORDER QUANTITY PRICE DISCOUNT TERMS F.O.B. REMARKS 1 FiQ. 72.— Form 8. These cards furnish a complete record to the Purchasing Agent of prices paid and quantities purchased. Invoices should be forwarded to the mine office each day, and when received by the clerk, the duplicate placed on file and the original turned over to the supply clerk. The supply clerk will check the invoices against the triplicate copy of Purchase Order. When material received is checked off, he will also show against each item on the invoice, its proper proportion of the freight charges on the shipment, and also to each item 5 per cent, of its cost to cover the expense of handling. The supply clerk will O. K. all invoices for receipt of material and they will have to be approved by the Superintendent before being paid. Cash discounts should be taken in every instance. Pay all invoices (except discounted ones) on the 15th of the month following receipt of goods or performance of services. Stock Record Cards. — ^For the purpose of keeping an accurate account at the mine of all supplies purchased and also used, form 7, Fig. 73, is an example of the card system used. The supply clerk will keep a separate card for each article or kind of material bought. From each invoice received each item will be entered on its proper card, showing date of invoice, Purchase order number. Quantity, Invoice cost, Handling, Freight, and Total Cost. The price at which articles will be charged out, is arrived at by dividing the total cost by the quantity received All supplies charged out will be entered on the proper cards by the supply MINING AND MILLING NATIVE COPPER 127 clerk, from the supply orders (form 3, Fig. 75), showing Date of charge, Account chargeable, Quantity and Amount. At the end of the month after all invoices and supply orders have been entered on the cards for the month, the cards should be balanced, and the quantity on hand and value brought down as of the first of the month. From this balance of quantity a value will be figured, the new charging price for the coming month. Fig. 73.— Form 7. These cards should be filed in alphabetical order, with subguides for the various kinds of material. For instance. Bolts would come under the letter B, and separate guides should be provided for each kind of bolts. The Purchasing Agent keeps a duplicate record of all supplies pur- chased and used or sold. This record can be kept as a loose leaf book to advantage. It is kept primarily as a guard against fire and the loss of the mine records, it also serves as a check on the supply clerk. A copy of this sheet (form 39, Fig. 74) is shown. Supplies Used Record.— Supplies will be issued by the Mine Clerk only on presentation of a '^Supply Order" (Fig. 75) properly signed by the head of the department ordering the same, or such persons as are author- ized by the Superintendent to sign Supply Orders. From day to day these orders should be entered on the Supply Stock cards, and at the same time the entry is made, the value of the quantity of goods being charged out should be noted on the Supply Order. There will arise at different times cases where supplies that have been charged out, have served their purpose and are not required on the job they were originally charged to, but are removed and are in condition to be used for some other purpose. To meet this condition we use a Credit Slip (form 38, Fig. 76), giving the job the supplies were originally charged to credit, and charging the material back into the supply account. Or m a case where material is removed from one job to be used on another, the first job would receive credit and the charge would be to the second one. p 128 AMERICAN MINE ACCOUNTING MINING AND MILLING NATIVE COPPER 129 II i I! 1 I H l|__:-:_f==: ::==:i: o ' " 1 J. It JL .= i § ; H = 1 : : o - ' ■ z — < t- X < D f — ———— — — — - < 1 I 2 1 S ' i il _ o . o ai "• ... _ . ' ' V <|— = - = — d: =- Mh+jj- Bzfc^^ ■^ 1 : 11 Il _ . S S : : =f= W 1- Oz - 3 -'rnTirrnn ^ ? : : < i H ■ U J D « _ _U o a o u.' CHASE TERMS 5 f 1- a- K III O oe o Ul o / o ■1 S - £ Op M o Ul < b b <3 °' = =- II l!.l..____ Ojibway Mining Company SUPPLY ORDER 191 SUPPLY CLERK: Deliver the following material to Amount Ordered Value Chargeable to Use for charges against one account only This requisition, properly signed, must be filed in the Clerk's office. Foreman OS CO O Tt4 Fig. 75.— Form 3. Concrete work is an instance where lumber is used for forms and is removed when the concrete is set. A large part of this lumber is in condi- tion to be used again for other purposes and credit should be given the job it was charged to, and the lumber charged back into the supply account at such a price as it would be worth in future work. They are handled the same as Supply Orders. OJIBWAY MINING COMPANY CREDIT SLIP No.- SUPPLY CLERK: (M 190 Amount Value Credit Charge to. Foreman This requisition, properly signed, must be filed in the Clerk's office. Fig. 76.— Form 38. 9 130 < 1 I f AMERICAN MINE ACCOUNTING Supply Orders and Credit Slips after being priced are posted to the Supplies Used Records for the month (form 28, Fig. 77). These sheets will be laid out and kept to show the details of accounts as noted below, and all Supply Orders will have to show to what sub-division of the account supplies should go. Fig. 77.— Form 28. Supplies charged to construction must show the different subdivisions as per construction schedule. Supplies charged to other accounts must give information called for in the following schedule. Shaft Sinking Show shaft number. Shaft Construction Show shaft number. Flats Show shaft number and level. Crosscuts Show shaft number, level and place. Raises Show shaft number, level and place. Winzes Show shaft number, level and place. Drifts , Show shaft number, level and place. Diamond Drilling Show hole number. Stoping Show shaft number, level and stope number. Steam Plant Show operation, building repairs, condenser, pipe lines, stack, boiler repairs. Elect. Lt. and Power. . . . Show generating plant, transmission lines, telephones and lines, lamps. Compressor Show building, compressor, each separate. Power Drills Show Shaft number and opening, drill No. Air Lines Show Shaft number and opening. Tramming Show Shaft number and opening. U. G. Tracks Show Shaft number and opening. U. G. Cars Show Shaft number and opening. Hoisting Show building, engine, ropes, pulley stands, skips. Pumping Show Shaft number, level, pump number, pipe lines. Rock House Show building, machinery, Poor rock trestle. Timbering Show shaft number and opening. Water Supply Show building, pumps, hydrants and pipe lines. Co. Team Account Show building, equip., repairs, operating. ^ Rents Show House number. Shop Accounts Show building, operating. Mill accounts Show Head number. These Supplies Used sheets will be summarized at the end of the month on a sheet for that purpose, showing each account to which supplies MINING AND MILLING NATIVE COPPER 131 are charged, and the amount of supplies and fuel charged, subdivided into the various classifications. The classification columns are totaled, and then cross-footed. The totals of the classification columns are posted as credits to the Supply Accounts, and the charges to the proper account in the ledger. See .journal entry No. 2. Claims for overcharge, loss, or damage of goods in transit should be made promptly by the Mine Clerk. For this purpose use form No 33 (Fig. 78). CLAIM FOR OVERCHARGES AND LOSS OR DAMAGE. OurNo^ Your No^ Date- Dr,to- No. of C«r_ . Shipped bj. Initials of Car or Boat- No. of Way BUI Date of Way BUI -FroBL. -Weight Charged _ .Weight Should b«- Amt Fri. Paid t . Shipped at- . Hate Cliaiged- Bate Shouldbe Amt Shouldi>e4_ _Jj-t_ Sundry Losses . A'mt. of II , , „ . , Claim ||AmLPaid Date Paid BEMABKS;. Claims Attached^ We Credit Amount CoUected to Correspondence, Fig. 78.— Form 33. All claims should be made out in duplicate, retaining a copy for reference until the matter is adjusted. The claim should receive the same number as the Purchase order effected. Rental of Equipment.— The company will at times rent equipment, such as portable hoists, boilers, derricks, pumps, etc. To properly handle the expense and rentals in cases of this kind the following rules will be observed. Any expense incurred for overhauling and repairing also loading on cars any equipment for rental to outside parties will be charged to surface expense. The renting parties will pay freight both ways on any equipment rented. All rentals received will be credited to surface expense. As a proper rate of rent i& somewhat hard to determine, the following rule will be helpful. From the first cost of the equipment in question take the accepted yearly per cent, of depreciation and divide by 12 to get the monthly rental. The result of this rule can be used as a minimum 3 (J =iL_::::: ID « paw : aS ■« qb9 _ i IlL i lii QO < : i <>J « II ■"fill i 1 > ! § I 1 w ■< <^ — F - -" M Hoist No. 1 Hoist No. 2 P>ockhouse No. 1 Bockhouse Mo. 2 Surface Office, Mine Office, Houghton Teaming Carpenters Machinists Blacksmiths Electricians Eng. Dept. Masons Steam Plant Mo. 1 Electric Light t Power Compressor Power Drills Water Bupplj Heating Bjstem RenU 9 J 3 •a a •< I 1 1 1 III 1^ t* <» 00 94 CI O 9 O -4* *0 II II oooooeooo I- 00 o o •I i-i i-i Si 1 1 1 1 o o o o 1^ 1 00 M « 00 ■> I ;^i |- J J a. 1 :• '. \ i:l ;,i 138 AMERICAN MINE ACCOUNTING MINING AND MILLING NATIVE COPPER 139 00 6 l-H o o 1 " r 1 1 jj pi ^ ■< L m-' — « b h : == =i= == = Pa a SO 4 r a - - = — < -J - ■ -" 3 £"1 4 a 5 s 1^' b3 a -51 III 1^ ^J 11 t^= = = = = = Mill ^1 a l| 8§ '=|l Tit -- =5|-3 li g 1 s<2| ~ II ■"il C4 ^ Q u a a] a; 3 I : 1^ = 1 1 OQ -s = '■ at aall - U *3 :3 o c ^ •? K O 3- cjl < 5 HI i m a — w . o 1 a 9 ■ ^1 1^ Pi H - ^5 ^3 .n Kk. 1 J s V' 1 -4 3 |m ill 1 - 1 1 • a a 11 L II 1 ■3 1 <^ 8 g =f = O n iB.=.iE '^ CI ' Cu M — 3 5 .,,■.. ., ..--. M — u o O 2 ^ - a - Ji J. -BT- =^= Foremen Laborerg Superintendent Puiobaging Agent Clerk and Ass'L Stenographer Timekeeper Janitor Surface Teaming Carpenterg Maohlnlttg Blackgmlthg Electriolang Eng. Departotent Masons 1 , 1 ll 1 a * 11 -«S 1^ - llll IlllJIIill 1 a ^ H ao -jQ 1 & o i 1 o i a ^> 1 - -3 P. pi o O i r 1 p — X - ......_... i.._ _ 1 ^ ' 00 o I 142 AMERICAN MINE ACCOUNTING 1 1 '1 i MINING AND MILLING NATIVE COPPER 143 o 144 AMERICAN MINE ACCOUNTING MINING AND MILLING NATIVE COPPER 145 *3 ■5 o • CO 3! v. q 1 1 1 u T3 0) m o U M I 11. .i n-\ --- -_n r^ I -..-_ i- - -L- ?r - i- i _ ..._ ._J ^-_..-_ ._, JU -- -^ pi --+ + -- -^ Tt__ ^ 11 J _ „ . X-_ 5 r g, _| -^ -| jy * 1 . "1 5J' ipM ] _.... ..,-. 11$:= h:_i ,1 i "" 1 JU ^-- --^ ^-I 1^ :::;:::t :__ ^r i"!""" i ==== P==== a 5 1 " " ™ " " ° " T PU 1 M-'"'"t """' t..._ "1 ' " [ t M J^ ^ ^' Is 2 s 111 1 i S -■ ' 73 -(-4- - — ■X CD c __ I i 9:4? « 2I 1=1*" !.\k I 1 U — —1- j 1^ ■a -» — J l-H " - -rf— -■■--- U II xj '- ■ >y — « 3 — .°°^°*'^~"° 1^, I_ y-'l :: l._.-_ ....i.S.... — - I- - - O M [S4 10 146 AMERICAN MINE ACCOUNTING MINING AND MILLING NATIVE COPPER 147 d o ^( CO Oi P^ J--- !:: 1- 4^ -__ ^■ 1^ 1- !>. 5i a t 9 S> " °4 9 a 1 t> ; |:t""" ; 5*3 1 t 5- . £' I i! 1 3 1 -5 _ _ a 31 S3 Jl =3 - g a-2 ©is »* - s « a , p 1 p::::::: a 1? •S SS a i t u8 £5 J ^1 a. .2 ii '1 11 j< •si- Jl z liJ<« il > C 6 i i ! i § 5 1 "j ij J3 a §i s i — 3- - - 1 n S . _ a i _2 '- I ::::::: ...L... 1^ .-/ ,....- Q 1 IT' J ^ M 05 1-1 Fig. 96, 148 AMERICAN MINE ACCOUNTING Treasurer's Account Trial Balance. Month of. | DR. CR. K^l^nr. Qfpar&l F.xj)*mlitarr^ Tr«aJurar — .__. — - fl<«k ^_ ^ __ ^ _ ' — ■ — ■ — H»;^j^g , — . ^.^ ^>-^==j ~ - B«ck-ilona« ^Hofftul ~ ; ^ — — ' — , — At.npl.f LJ Lj LJ — — — 1 — — ^T^ rn — r— 1 — — — Offlon — — - — — — ' — — Saoiiry R«c«ipu — — — h>;,^i^P>^a 1 — — fw\ nL,|. I}r^m^T lyrf^TTwA Aiwovntt — — = — — =j — — ££m2it — — — — EertftbU MMbAiMZj-aAa.£;.iaipuieat H — - — _— _ — 1 ' — — 1 1 — — ■M '— - — — — — — — — -. = = = =^ !:= ^^ . — Fig. 97. CHAPTER III MINING COPPER ORE. ACCOUNTING FEATURES OF THE UTAH CONSOLIDATED MINING COMPANY In the Bingham Mining District of Utah, the ore bodies are found as irregular replacements in limestone. The ores of the district contain values in Copper, Gold, Silver, Lead and Zinc. At the present time the commercial activity of the camp is centered on the Copper-Iron Sulphide ores mainly, with Lead-Silver Sulphides receiving second consideration. ^ The Highland Boy mine of the company is opened with five tunnels, driven into the mountain at as many levels, along the strike of the out- crop. These tunnels are connected by both vertical and inclined shafts, equipped with ladderways and ore chutes, to facilitate underground operations. Drifts and Cross-cuts are runs into the ore bodies at convenient places from the different tunnels. The ore is broken down in the stopes with the aid of Machine Drills actuated by steam power. The ore is then chuted down to the lowest tunnel level and loaded into tram cars to be run out to the Head-House in trains of ten cars each, where it is loaded mto the buckets of an aerial tram for transportation about two miles down the canyon to the railroad, to be shipped to the smelter for treatment. The Utah Consolidated Mining Company uses the graphic system of recording data. This graphic method soon indicates the points that must be specially investigated and as a consequence the use of graphic methods has been attended by a steady increase in the amount of detailed informa- tion gathered. While the system is quite comprehensive and takes in many rami- fications of the work, as will be seen when the details are given, still the introduction has been so timed that the men gradually accustomed themselves to the system and the extensions have been so logical that no trouble has arisen. Besides, while the work as will be seen covers much detail, the gathering of the detailed information and the methods of recording it in tables have been so simplified that the plotting and tabulating is done by two men who keep up the details of the geology in the stopes as well as planning and looking after all development work and inspecting the principal stopes each day for changes in geology. In 149 150 i I AMERICAN MINE ACCOUNTING a mine consisting of a series of irregular ore shoots in a fractured and dis- located country the amount of geological work is necessarily quite large. Of course this matter of keeping track of details can be carried to an extreme, and might possibly become more of a detriment than an aid, were it not that the graphic method soon indicated the important points to watch in each operation and what details may well be omitted as the system is extended. In order to keep the graphic records it is necessary for several men to collect the data that is used in preparing them. To render this easier and to simplify the work as well as to have the records uniform, practi- cally everything is recorded on printed forms. MINE LEDGERS— OPERATING ACCOUNTS i h \ Distributed Accounts Expense Accounts Closed Accounts Shop Accounts Exploring Boilers Machine Shop Development Compressor Blacksmith Shop Shafts and Tunnels Electric Lights Carpenter Shop Stoping Heating Tramming Fuel Hoisting Explosives Pumping Lumber and Timber Timbering Teaming Timber Cars and Tracks Supplies Operating Tramway Surface Waste New Tramway General Office Machinery Laboratory and Eng. Dept. - Surface Expense . Buildings and Fixtures General Expense Exploring. — This account is intended to cover all cost, including labor and supplies incident to exploring new ground. Development. — This account is intended to cover all cost including labor and supplies incident to the development of known ore bodies. Shafts and Tunnels. — This account is intended to cover all cost, in- cluding labor and supplies, in the sinking of new shafts and the driving of new drifts. Stoping. — This account is intended to cover the total cost including labor and supplies of breaking ore in stopes. I I MINING COPPER ORE 151 Tramming.— This account is intended to cover all cost including labor, supplies and power, for tramming by hand and by power. Hoisting.— This account is intended to cover all cost including labor, supplies and power, to operate and maintain both engine houses, hoists,' pulley stands, etc. Pumping.--This account is intended to cover all cost including labor supplies and power, to operate and maintain all pumps and water lines underground. Timbering.— This account is intended to cover all cost of handling, framing and placing in the mine all timber used underground. It does not include the cost of the timber used. Cars and Tracks.— This account is intended to cover the cost and installation of new cars and permanent track, but does not include the cost of replacing old cars with new ones. Operating Tramway.— This account is intended to cover all cost in- cluding labor and supplies of operating and maintaining the tramway. New Tramway.— This account is intended to cover all cost including labor and supplies of building new tramways and trestles, but not repairs to old ones. Machinery.— This account is intended to cover all cost including labor and supplies to cover the purchase and installation of new machinery. Laboratory and Eng. Dept.— This account is intended to cover all cost mcludmg labor and supplies for running the laboratory and doing all engi- neering work. Surface Expense.— This account is intended to cover all cost including labor and supplies of odd jobs about the property that cannot legiti- mately be charged to other operating accounts. Buildings and Fixtures.— This account is intended to cover all cost of new buildings and fixtures, but does not include the upkeep of old buildings. General Expense.— This account is intended to cover all cost of odd jobs underground. Boilers.— This account is intended to cover the cost of operating and maintaining the boiler plant. It is closed out each month to the various accounts benefited on a basis of horse power used. Compressor.— This account is intended to cover the cost of operating and maintaining the compressor plant. It is closed out each month to the various accounts benefited on a basis of quantity of air used. ^ Electric Lights.— This account is intended to cover the cost of operat- ing and maintaining the electric generating plant. It is closed out to the various accounts benefited on a basis of current used. Heating.— This account is intended to cover all cost of operating and ,ii 152 AMERICAN MINE ACCOUNTING MINING COPPER ORE 153 .1 maintaining the heating plant. It is closed out each month to the various accounts benefited. Fuel. — This account is intended to cover all cost of coal including freight and unloading charges. It is closed out to the accounts benefited on a basis of tons used. Explosives. — This account is intended to cover the cost of explosives and is closed out each month on a basis of power used. Lumber and Timber. — This account is intended to cover the cost of Lumber and Timber also wedges and mine ladders used. It is closed out each month to the various accounts benefited according to the cost of supplies used. Teaming Timber. — This account is intended to cover the cost of team- ing timber to the mine shafts. Labor charges only. It is closed out each month to the various accounts benefited on a basis of supplies used. Supplies. — ^This account is intended to cover the cost of all supplies used not otherwise provided for and is closed out each month to the various accounts benefited according to the cost of supplies used. Surface Waste. — ^This account is intended to cover all cost of filling Btopes from surface waste. The whole account is closed into stoping. General Office. — ^This account is intended to cover all cost and expense covering the Office and Superintendence. All these accounts are further itemized; for instance, the Stoping account is subdivided as follows: Labor, Supplies, 3-B Rand parts, 2 1/4 in. Rand parts, 2 1/4 in. Sullivan parts, 0-D Rand parts, total of all the above supplies. All these are apportioned from the storehouse account. Powder 1 1/4 in. 30 per cent., 11/4 in. 40 per cent., and 1 in. 30 per cent., fuse, caps, all are apportioned from the powder account. Next comes lumber and timber, portion used in stopes. Then comes the shops and compressor items, under which are charged the proportion from these accounts. Timbering and Surface Waste items cover the cost of putting in timbers and filling the stopes with surface waste, respectively, and are charged directly to stoping and are not distributed accounts. The total tons mined and the total cost of stoping are figured, and then from these the cost per ton calculated. Tonnage and Labor Chart. — The most important graphic record is the tonnage and labor chart which is posted in the main office where every one can see it and where it is studied by the shift bosses, the foremen and the other mine officials. On this labor chart in plotting the tonnage a scale of 100 tons to an inch vertically is used, while the days are plotted at intervals of an inch. This plotting is done on 10 scale paper. This scale is good for the Highland Boy Mine, where the tonnage for a day does not fluctuate more than 200 tons. A curve is plotted for the day shift tonnage and also one for the night shift, then the total tonnage for the two shifts is plotted and also the total tonnage sent over the tramway. This tramway tonnage, as has been said before, is the most accurate of all tonnages. The tonnage mined is plotted from the estimated weight of a car of ore and the number of cars sent out by that shift. At first there were large variations between the mine tonnage and the tramway tonnage. Now the mine tonnage and the tramway tonnage are quite close together rarely differing more than 50 tons in a daily output of 800 tons. The fact that this report made the men load the cars full has more than paid for the trouble in keeping the reports. Pay day and delays are shown by the corresponding sags in the tonnage lines. Below the tonnage lines and on the same chart are plotted the number of machines working each day. In doing this a vertical scale of five machines to the inch is used. Curves to represent the total number of machines in use, the machines in ore and the machines on waste are plotted. Below this are plotted the labor figures. The scale used is ten men to the inch. Curves are plotted for the total men employed and the total men employed underground. At the bottom is plotted the tons per man curve. These are on a scale of 1/2 ton to an inch vertically. One curve shows the tons mined per man underground and another the tons mined per man employed about the mine both above and below ground. A scale of one ton to an inch was tried, but this was found to be too small a scale to show variation sufficiently striking. On this tonnage and labor chart the most important figures in mining are clearly shown eo that every one can readily see how efficient the work at the mine is. Probably there is no better way to get cheap costs than to keep such a labor chart. It shows the efficiency in a department which includes 60 per cent, of the total cost of mining. There is only one other curve which might well be added at square set and stull timbered mines. This is a curve showing the number of men on the timber gang. Probably there is no work about a mine where more loafing is done than on the timber gang. Such a curve in square set mining would also show whether the filling was being kept up with the stoping, for when it lagged behind, the timberman curve would mount as bulkheads became necessary. Other Graphic Records.— In a number 376 Keuffel and Esser cross- section book, graphic records of most of the prmcipal items in the accounts are kept. These include Cost per ton. Amount of the straight accounts. Distributed accounts. Actual total tonnage for each month Actual average tonnage for each day for each month. Actual average tons mined per day per man employed. The same per man underground. Average number of laborers of each class per day for the month. The average of the total men employed per day for the month, the same figure for 154 AMERICAN MINE ACCOUNTING I ! Miscellaneous labor and also for Underground labor. Other curves are plotted for the average number of machines in ore, in waste, and the average number of all machines drilling. In order to check the mine assaying and sampling, curves are plotted for the assays and analysis of the smelter pulp, ore bm samples (grab samples from tram buckets) , and the average of all face samples. These generally check quite closely. The sum total of the net debits is plotted and also curves showing the cost per hole drilled by machines, cost per shift, cost per machine, holes drilled per shift, and other data'from the monthly machine drill reports. From these curves by comparing them with other months the officials can tell at a glance how the work in different departments compares with the work for other months. The manager can see at a glance exactly what part of the work needs watching and in case of any extraordinary figures can tell exactly where to look for the disconcerting data without wading through a whole mass of figures and reports. The graphic method of recording the different data increases the value of the cost and data keeping work fully twofold and probably no money spent by the company brings in, of course indirectly, greater returns than that spent in plotting the different data. Blasting Report.— At the mine special provision is made underground to safeguard the men, especially from blasting accidents which, after falls of ground, are the most numerous accidents in metal mines. ' This Blasting Report (Fig. 112) shows the number of missed holes and their position while a blue print report, on which is marked the places that are dangerous, owing to approaching work, is also used. The headings of this report are given in an accompanying form. Posted throughout the mine at these places are white painted sign boards on which in black letters is the warning " Dangerous from ap- proaching working.'' While many of the workmen are foreigners who cannot read English, they soon find out the meaning of these white signs. Possibly a death head and cross bones might give a more vivid warning to any one whether he could read the sign or not. AU development and exploratory work at the Highland Boy is contracted that can be. Often by placing the price just high enough so that the machine helpers will have to aid in running the cars in order that the men can make good wages, the cost of the work can be made considerably less than by days pay, for the machine helper on days pay will only tend chuck and an extra mucker would have to be paid. Contract Curves.— In order to facilitate the setting of contract prices and to aid in judging whether contract work will pay compared with days pay these curves have been worked out. these curves are plotted in No. 376 K. and E. cross-section books in which the paper is ruled to MINING COPPER ORE 155 3U 40 Fig. 98. i^'t^ i( 156 4 AMERICAN MINE ACCOUNTING tenths. The first set that applies to contract work are applicable to any camp, but those that apply to the days pay work of course are only applicable to camps where the Bingham scale of wages are paid Con- sequently only two of the curves are shown, Figs. 98 and 99 On the contract labor chart the scale is $1.00 to an inch vertically and 10 ft. to an inch horizontally. The horizontal distance represents the number of feet driven in a week, while the vertical scale represents tne amount of money each man on the contract is earning a day In e.uu 7.00 W 6.00 \\ |5.00 1 » 4.00 Vrt— \ V* V s <3 1 S 3.00 2.00 \* \ 1.00 -_ • 10 20 [Mstance ] 30 Driven p Fig. 10( 40 erWeek 0. 60 in Feet 60 plotting these curves we have the equation that ny = mx, where y is the wage earned by each man a day, x is number of feet driven in a week m is a constant, the price paid per foot, and n is the number of man shifts worked durmg a week. This equation is of the first degree and is there- fore represented by a straight line. Consequently in plotting the different lines on these diagrams the greatest distance that is represented is assumed to be the distance driven. This distance and the price paid per foot are multiplied together and then divided by seven times the number of men working on the contract. This gives the wage that each man would earn each day had that distance been driven. Upon plotting this rate as an ordinate or vertical distance, and an assumed distance driven a week as abscissa or i MINING COPPER- ORE 157 horizontal distance, and connecting the point thus obtained with the origm by a straight Ime, you have a curve which represents aU the condi- tions when that rate per foot is paid. This curve is useful in many ways. It can be used to tell at a glance what the men are earning from the rate of progress that they are making Or m setting the contract it can be used to fix the price per foot when one decided how much the men should drive or raise in a week in that rock and what wage the men should be allowed to make a day The Pay Day Curves.-The pay day curves are plotted with the cost of labor per foot as verticals or ordinates and the distance driven per week as horizontals or abscissae. The formula for these curves is XY = M where M is the constant, representing the wages earned in a week by the crew m question, Y is the cost of labor per foot and X is the distance in feet driven per week. This equation is that of a parabola. Fig 100 The curve is most easily plotted by means of the slide rule and dividing the constant sum by either the assumed distance driven per week or the assumed cost of labor per foot. The first is the better way as the quotient is the price per foot, and as a tenth-scale paper is used the deci- mals can easily be plotted. As to the two curves shown the first XY equals $115.50, represents the conditions when two machine men two helpers and two muckers are working in a drift on the two shifts It is figured as follows: 2 Machine men @$3.00, 7 shifts each, 2 Helpers @$2 . 75, 7 shifts each, 2 Muckers @$2 . 50, 7 shifts each, $42.00 38.50 35.00 Total, $115.00 Presuming 60 ft. to be driven a week, then the price per foot is $1 92 The second curve, XY, equals $77.00, represents a crew of two machine men and two muckers. The pay day curves are useful in telling at a glance the approximate cost of the labor per foot at the rate the drift is being driven a week and whether it is better to contract the drift. You can also tell how far a contractor would have to drive at any price per foot to make a days pay. All these curves apply to any kind of lineal advance, whether it is raising, drifting or shaft sinking. The curves are great aids and have been found very useful. Blasting Report (Form 1, Fig. 101) .-At the Highland Boy mine there are two bosses on shift. These make out their reports together One of these reports is called the Blasting Report. An accompanying form shows the different headings on this report sheet. This report is made out mainly to give information to the other shift as to the missed notes and what is required at each working place. 158 AMERICAN MINE ACCOUNTING \ I J3 O W a 12; t-H H CQ -< n o o o Q © C P 5 rt ^T;^ a/ c J3 a 5'a'^j=Ti o © © s: Jgft-o S.©*^ 0-3 fc, 3 OD 3 >-C S© ©^.3jD OS ^T3^ ^ © c © _ jQ © eS ®<» 15 a ® a , ••^J S3 ° © C8-0 J- q © 08 O * ©v^ s .1 73 ^ © J3 d o o d o Q tc d o 73 d o d ©'^ .§3 Hpq d ® « « d •#^ JS oa o d ©'^ h5 * d a 3 tc G O •S © ^ 09 u— • I *» 2 h cc e Xi JO a « 1 Q H P4 e « © 55 ft < Bm ^ u a £ w 1*4 & g R JQ QQ 1 a JH s 55 > <; H di p & -3 a s? S g t-4 ^ E Q © d ^ < Q IH 8 "tS S a*** 3 u « m ■»tf' g-3 £ c 5:S 0.2 S3 ©uesosaoa;* U3 CO « p»dsn japAiod JO q^Suaj^g "2 © 3 ^ ^ a & OQ 3 (Z4 <<-i «■ ^ 08 S3 ji »o Q ,0 ■^^ s so d a 55 © 1-3 CO H S tf M d K W 8A tf (Q ^"S Pi •f s w M fci s A. 73 w < Pk 8 ^^ JB eS s S OQ 55 .^ 00 tH DQ P, Q S F^ w Q I— t f,"? •;3S^ CQ W ^ 55 8 S3 a w 1"^ ?§ ;< ^S Ph ©^ i? |5 © ^.a 1^ » IIHQ aniqoBj^ JO aaqnm^ «<-i so ll - Oft 6 PJ 1 !5 J Fig. 101. Fig. 102. Fig. 103. « O P4 MINING COPPER ORE Shift Foreman Report (Form 2, Fig. 102). —The shift bosses together also make out the Shift Foreman's report, the headings of which are given in an accompanying form. This report is merely a labor report and is used to check the timekeeper who goes through the mine during the first part of each shift in order to check up the places where the men are working so that he can distribute the labor expense properly to the different items in the monthly report. The labor sheet is also used in making up the labor and tonnage chart which is described in the fore part of this article. These are the two principal reports, but special require- ments have necessitated others. Powder Report (Form 3, Fig. 103).— The company decided to keep track of the pow- der and fuse issued to each man. So powder magazines were constructed in different parts of the mine. These are supplied with dyna- mite and capped fuse by the powder mon- key, and they are kept locked. The key is given to some one working in that part of the mine, generally a timberman and less often a miner. This man comes to the maga- zine an hour before blasting time and un- locks the magazine he is appointed to care for. Then he gives out dynamite and fuse and records the number of the man, the place that the man is working, the sticks of dynamite and the grade, the number of holes drilled, the number of the machine and other data on the form that is called for. This Powder report is used in several different ways. It is used for supplying data entered m the "Daily Powder Report" (form 4, Fig. 104), also for entering in the record of the in- dividual machine drills, and for distributing the amount of powder used in Development work, in Exploring and in breaking Surface Waste, the balance is charged to S toping. In the above all drifting, cross-cutting 159 OS w p QQ & 1^ »»»jmoi 00 >i*)i '•a l9lK '•a »1 »i il^K i*a »?»a 160 AMERICAN MINE ACCOUNTING ) and raising in ore, or for the purpose of developing a known ore body is charged to the development work, while any such work done in search- ing for unknown ore bodies is charged to Exploration. Tool Sharpening Report (Form 5. Fig. 105).— This report was started owing to the large number of drills and tools that were disappearing. This report is made out by the Blacksmith foreman, the blacksmith counts the sharp steel that is sent to each opening each day and reports the tools and drills that are returned from each opening. These figures are entered in a K. and E. cross-section book No. 376 having columns with similar headings to the blacksmith's report printed by hand in them except that in place of the mine working column there is a date column. These pages are ruled to a tenth scale and are about 61/2" X8 1/2" in size. The cross-sectioning aids greatly in keeping the figures in the columns vertical. In one part of the book a summary of all the workings is kept, while in another part there is an individual record of each working place where tools are received or sent out, the same headings being used as in the summary. These reports are balanced every change day and at the end of each month and the on-hand of all dull and sharp steel in the shop at the first of the month is taken. In this way an ap- proximation is reached regarding the number of tools and drills lost, and also an idea of where the loss is occurring. From this report the superin- tendent readily learns whether the different machines are being supplied with sufficient sharp steel as well as other information. UTAH CONSOLIDATED MINING COMPANY TOOL SHARPENING REPORT Date- c Tools sharpened and sent to Mine Dull tools received from mine New Tools made >> c 5 o o a 1 60 1^ "3 CO s 1 T3 d S 00 I^rge Steel Small Steel Hand Steel Picks 1 B m 1 OS u s irks: te of arities •a Night •a o -*3 2 •a o H •a z 3 Rem a Make a no irregul » Fig. 105.— Form 5. The men on the Electric locomotive report the number of cars delivered to the tramway bins in the book, the tramway men keep count MINING COPPER ORE of the number of tram buckets sent out in another and sample each bucket as it is loaded, while the number of railroad cars and weight of ore shipped to the smelter are also reported in another book. From the different books the figures for these items are obtained for the different reports. The foreman of the sawmill makes a report in regard to the time spent in framing timbers for the different openings. The machine shop foreman records in a journal the number of each machine received for repairs and the time that he received it. He keeps account of the cost of repairing the drill and finally reports when it was sent back to the mine. The machine drills, to facilitate this recording are marked with a brass tag screwed to them having a running number. By the number, the make and size of the drill is known as certain ranges of numbers are kept for each size and make of machine used in the mine. Machine Drill Reports (Form 6, Fig. 106).— From this report of the machine shop foreman the monthly machine drill record is made out, using the powder reports to determine in what places the drill was working and who was run- ning the drill. From the powder report the number of holes drilled is also obtained while the machine shop record shows when the drill was sent out and when taken in. Of course the cost is distributed according to the class of work that the drill was working on and the proper part of the cost of the repairs is apportioned to each account from the percentage of the time that the drill was used on that kind of work. This Monthly Machine Report is kept on a form as shown. By indexing the numbers of the men working on the different machines a record is kept of the work done by each drill runner. ^ Sampling Records.— At the Highland' Boy mine the ore varies in value greatly within short distances, and from its appearance noth- ing can be told about what the ore will assay. 161 n[Jtvaio^ vnwi »ioH - ■ t3d%aoo ivQzad^too ijns »q ;o ^00 TOO! ■•* 5(2 •pov 5» •»nrv »inK»*a •»«* o & pwamma § S 1»V>1 t p»nj^ %* s o a WIOH •S5 s* iP = & p««n«tjpw 5 S s 9 S5 a & o ?5 \- g 1 *; 1 ll J3 if- \ :i • • % 1 § M 2 i < s 162 AMERICAN MINE ACCOUNTING On that account the ore has to be sampled closely, in fact every set of ore mined is sampled. To do this a sampler is employed on each shift. These samples are given a running number and a tag is nailed to the cap nearest the sample. This tag is punched out of linen map- ping cloth and is marked with water-proof ink. This has been found to be the best way to mark the position of the samples, although several other methods were used. Besides the running number placed on the sample bag a paper tag containing the position of the set sampled with respect to the zero set, which is carried up from floor to floor through the stope, is also put in. ' The samplers record on a Floor Map the position of the different samples. On the Assay Map the final record is made. The assay results are also written in the shift bosses' and the foreman's pocket note books, together with the running number of the sample. They use the tag to find the position of the sample. The assay results are also recorded on large Floor Maps, and the date of the sampling is also written in each set. These Floor Maps are kept on loose leaf pages 36 in.X23 in. The title consists of "Utah Consolidated Mine Assay Map " with headings to designate the Level, Floor, Room, and the ore- body. On the mside end is a 4-in. margin carrying the perforations for binding, while at the outer edge is a 2 in. margin. This leaves a space 29 3/4 X 19 3/4 available for the Floor Map. This is divided into squares 2 1/2 in. on the side and each of these squares is subdivided into 25 squares so that each set is represented by an area 1/2 in. square. The assays from the drifts, cross-cuts, and raises, which are sampled after each round is blasted are recorded on Assay cards. Fig. 107, form 7 LE\^L Nc ». FLOORS OVER LOCATION 1 Previously Reported Advanced 1 Advanced in 1 O OS O > QQ a •J CO Fi( 3. 107. p 'ORM 7 • ^^^" Only the average of the assays for the week are recorded on these cards, but the individual assays can be obtained from the assayer's book. On the Assay plan map only the percentage of copper is recorded as MINING COPPER ORE 163 the gold and silver contents bears a fairly constant relation to the copper in the ore. After passing through a lean place in the stope, often rich ore is again struck. In fact many new ore bodies have been found by drifting into old stopes and exploring areas marked mineralized upon the old Geological Maps and the Assay Plans. This map shows the value of the geological mapping and of the keeping of Assay Plan Maps of each floor. In case that caving were attempted all the advantages of this work would be lost, which at this mine, owing to the fact that all the limestone carries some silica, the silica contents of the ore would be so increased that much, if not all, the gain in cheapened stoping costs would be eaten up by the higher smelting charge. As has been intimated, Geological Maps are also kept showing the geological conditions in the stopes, drifts, and raises, the dip and strike of the faults, the position of the different contacts between quartzite and limestone and of the different monzonite dikes are indicated, especially such areas as show signs of mineralization. The Drilling Report (Form 8, Fig. 108).— Often it is desirable to know what IS the assay of the ore being mined so as to regulate the grade of ore shipped in order to take the best advantage of the smelting contract. To do this the form of report called Drilling Report is used. UTAH CONSOLIDATED MINING COAIPANY DRILLING REPORT Date- 0) > 01 a M ID O 08 Big Machines a 00 a OD ^ 3 a o Small Machines to S3 ■♦a 0} 3 o 3 o 09 c o Eh Single Jackers a oJ O o H n (4 3 O 3 O CO a o J3 S Fig 108.— Form 8. The place where the drill is working is determined from the sampler's report, while the assay of the ore in which the drill is working is deter- mined from the assayer's book, or else from the Assay Plan Map The amount of ore broken is determined by estimation. For large machines in stopes 40 tons per day are used, for small machines 30 tons per day, and for hand drilling the amount of ore trammed from each opening. By these approximations the grade of ore being mined is determined and adjusted 164 AMERICAN MINE ACCOUNTING P3 2. ^ § - BINS Oz. Silver n^lMng •njjl IPARISON ( '8 ON ORE Gold j»}|mn8 •°IK «5 '^ ntpmg •ojH *K »»«A no MQ "0 pjfojdnij 2 29 pinioj3i9pnrj • o ~1 0^ o n ( ( * s « Q ''a ;^ >• 1- 1^ a auipjaAO »K*lM OS o 1-t nsmqajs^ • OBK OpJtO j f^ Ed 5 WK19WI a > 5 u»)a3diBQ a «J „ 15 .3 uadarens D pmi i 5 UBdpHPw 3 ftniTnnio«ig 3 »^-i»IO 'mi \ P'"*o»o "»• O H 00 M P3 O •nox ndnmx 8U"0T in<»^ona "•I tiiox »nmnux mouaqmix » i ai sa 9^3 Si" 13 5*2 4 ^ H 04 I a CO o 1-1 F-l ! 172 AMERICAN MINE ACCOUNTING SMELTING COPPER ORE 173 i O o a o H 2 a as a u o *: K IS 3 ■« M 5 J U a CO U i-l at u > o o a: II KIR / \ an J i f 55 3 a: 14 •■ 7 KIR f \ ' an I 3 3) 2 o ad 0. -1VR11S3 SHVH \ id EB31 -aaANOO ( aovHBni a ma - ■:3 a31V3Hl T»IH31VK 7VX0X 3 3XiTH \ - vs 1 riaanfuHa / \ i 39 0V1» / a TVIOI H < 39 < ' "la ) 1 \ ■ / am I 1 1 mn 3 2 sl ii u ■3"8 ^^ H 3 2 ta *^ ^^ ^f it a w ,i is §§ 2g "na / / aaiTO V *3 1 j Ota -J ' ' aoiHJins IVOH ai9 ' ^ 'ng ( lOITO IVOH aan xn it ] to r 3 , / ma / { ' 1 1 4V9 nia ) 3ai\o aioa dT8 1 "la / ) ' ' _\J_ T»0 i T nm ) aaixo inn . , axva n 4 a ■5 » » («Jl. iSi? (ill CI o lO Daily Furnace Report. — ^A daily report to cover the operations of each furnace is made out in duplicate (form 33, Fig. 113). A separate report will be made out for each furnace to cover 24 hours operations. Original copy goes to the Supt. and duplicate to the Clerk. This report is intended to show the kind of material of each charge, whether day or night shift, and the weight in pounds. The weight of the charge will also be shown in the day or night shift columns, and the bin numbers from which the charge came noted. Each charge is entered separately. The number of Pigs tapped will be shown in the proper place, the number of Pots of Slag noted, the Fuel consumed, kind and amount, number of hours the pump runs, and the Blast furnace pressure at stated intervals. Daily Smelter Report (Form 26, Fig. 114). — A daily report to cover the operations of all furnaces and converters is made out each day from the Daily Furnace Report. The day's operations are divided into four periods of six hours each and in this report the material going into the furnace is shown under the furnace number affected, and for the proper time period. The charges are subdivided to show from what bin number the ore came (separate bins are for the different grades of ore and the different shafts) also quantities of Lime rock, Slag, Briquettes, Matte and Coke. GAS ANALYSIS Date Date Place Description 5t By Volume | Co2 O CO CH4 H H Fig. 116.— Form 30. This report gives for each furnace the quantity of material treated for each period and for 24 hours. For the Converter operations are shown the number of converter, time the blast is on and time the charge is finished, bars of copper produced and the furnace number that should be credited with the output. Another statement showing for each converter, the time fired and the pounds of coke used is also kept. This report as a whole gives the quantity of material treated of each kind for each furnace and as a total for all furnaces, also the output in copper for each furnace and as a total. Monthly Furnace Report (Form 24, Fig. 115).— This report is kept for each furnace and is cumulative for the month. Information for this re- i 174 AMERICAN MINE ACCOUNTING port is taken from the Daily Smelter Reports. The report is kept in book form. Gas Analysis Report.— This report (form 30, Fig. 116) is intended to cover the analysis of smelter gases. The results of these analysis are recorded showing date, place and description with a result of the analysis, showing the per cent, of the ingredients of the gas sample by volume. CLOSED ACCOUNTS Laboratory Expense. — Charge this account with: Chemist as per time book Asst. Chemist as per time book Labor as per time book All labor and supplies to operate and maintain the Laboratory, This account is closed out to General Expense each month. Boiler House Expense. — Charge this account with: Foreman as per time book Fireman as per time book Masons as per time book Laborers as per time book Fuel Oil All Labor and supplies to operate and maintain the Boiler plant. This account is closed out each month to the various accounts benefited on a basis of horse power used. Boiler-room Record. — ^A daily report covering the operation of the steam generating plant is made out to cover the 24 hour period (form 64, Fig. 117). This report shows the feed water pumped to the boilers, the oil and packing used, temperature of water and gases at various points, fuel oil received and used, and information pertaining to the economical working of the plant. This report is made out by the foremen in charge on the different shifts. Water-treatment Record. — Owing to the fact that all water for s'team purposes is too hard and severe on the boilers for economic use, it is first treated to soften and purify it. The details of this treatment are re- corded on a Water-treatment Report (Form 31, Fig. 118) showing date, place and quantity treated, hardness, both initial and final, chemicals used, itemized and sub-divided to show quantity and cost, total cost, etc. This report is made out by the chemist in charge. SMELTING COPPER ORE 175 BOILER ROOM RECORD. Calumet & Arizona Smelter, Dousrlas, Ariz. Month, Feed Pumps Prescott # 1 #2 Total per Shift Day 7 A.M.- 3 P.M. Rev. Gallons 3 P.M. -U P.M. Rev. Gallons U P.M. -7 A.M. Rev. Gallons OIL Total PACKING Kind Quantity Feed Pump Oil Pump Kind Quantity Feed Pump Oil Pump TEMPERATURES Furnace Water Well Water Cold Well Hot Well Heater Economizer FUEL OIL STATEMENT Car No. Cap. RECEIVED SUM. QUs. Bedment Water Used Steam Pressure Boilers Working Boilers Tdle Boilers Cleaned On Hand Repairs on boilers Repairs on pumps Water per lb. of fuel Equlv. per lb. of fuel Equiv. per lb. of combustible Tons ore smelted per lb. of fuel Fuel per ton ore smelted Water per ton ore smelted Remarks Fig. 117.— Form 64. 17G AMERICAN MINE ACCOUNTING \S: I' Date WATER TREATMENT Plaiit CO 1-2 Hardness a -a a Chemicals Soda 00 Xi 00 O Caustic o Lime on 1^ i a ^ to O o 1 • "S'i 4^ >t o 00 (3 u * a 0) S be o H ( Tig. 118.— Form 31. Fuel Oa Tests.— Crude oil is used as fuel and as it is purchased on a basis of degrees Beaume and B. T. U.'s each car received is tested. All data covering oil received and tests is recorded on Fuel Oil Test Reports. (Form 32, Fig. 119.) These reports show the Date received, place, gallons, etc. Reports are made out by the chemist in charge. i : Date FUEL OIL TESTS 1 Date Received Shaft Quantity in Gallons Car Num- ber and Initials Degrees Beaume British Thermal Units Dirt and Water % Vol. Remarks • : :===iml « 1 Fig. 119.— Form 32. SMELTING COPPER ORE m Power-house Expense.— Charge this account with: Engineers as per time book Oilers as per time book Pumpmen as per time book Boiler House Expense, proportion All labor and supplies to operate and maintain the plant. This account is closed out each month to the various accounts benefited on a basis of horse-power used. Delivering Ore and Coke Expense.— Charge this account with: Foreman as per time book Elevator man as per time book Charge Wheelers as per time book Boiler House, proportion All labor and supplies used to operate and maintain the service. This account is closed out each month to Furnace Expense. Loading Bullion Expense.— Charge this account with: Labor and supplies Boiler House proportion All expense to operate and maintain the service. This account is closed out to Converter expense each month. Briquetting Press Expense.— Charge this account with: Foreman as per time book Feeders as per time book Electric Plant, proportion All labor and supplies to operate and maintain the service. This account is closed out each month to Furnace Expense. Pumping Expense. — Charge this account with: Pumpmen as per time book Boiler House, proportion All labor and supplies to operate and maintain the service. This account is closed out each month to General Expense. Mud Mill Expense. — Charge this account with: Foreman as per time book Runners as per time book Liners and helpers as per time book Electric Plant, proportion All labor and supplies to operate and maintain the service. This account is closed out each month to Converter Expense 12 178 II ■ I AMERICAN MINE ACCOUNTING Crane Expense.—Charge this account with: Crane men as per time book Chasers as per time book Electric Plant, proportion All labor and supplies to operate and maintain the service. This account is closed out to Converter Expense each month Hauling Slag Expense.-<:harge this account with: Runners and Helpers as per time book Electric Plant, proportion All labor and supplies to operate and maintain the service. This account is closed out each month to Furnace Expense Repairs of Buildings.— Charge this account with: Carpenters as per time book Painters as per time book Masons as per time book All labor and supplies to maintain plant buildings. This account is closed into General Expense each month Repau-s to Dwellings.— Charge this account with: Carpenters as per time book Painters as per time book Masons as per time book All labor and supplies to maintain company DweUings. This account is closed into General Expense each month Lighting Expense.— Charge this account with: Electric plant, proportion AU labor and suppUes to operate and maintain the service. This account is closed into General Expense each month Warehouse Expense.—Charge this account with: Supply Clerk and assistant as per time book All labor and supplies to operate and maintain the department. This account is closed into General Expense each month Electric Plant Expense.—Charge this account with: Engineers as per time book Boiler House, proportion , All labor and supplies to operate and maintain the plant. This account is closed out each month to the various accounts benefated on a basis of current used. Electric Power Record.-A Daily Report (form 65, Fig. 120) covering the output of the Electric Plant is made out by the engineers in charge each shift, showing the current furnished each circuit each shift SMELTING COPPER ORE 179 Form 65 Month. ELECTRIC POWER RECORD Calumet & Arizona Smelter Douglass Day „ „19. ALTERNATING CURRENT Present Last Relining Plant Briquetting Plant Incandescent Lights Difference Remarks DIRECT CURRENT Present Last Crane circuit B. S. Shop Mach. Shop Cranes Slag Circuit Sampling Mill Electric Shop Slag Line Arc Lamps Difference Remarks Fig. 120.— Form 65. Engineering Expense.—Charge this account with: Engineers as per time book All labor and suppUes to operate and maintain the service. This account is closed into General Expense each month. Ore SampUng Expense.—Charge this account with: Foreman as per time book Samplers as per time book Switching to and from sampler All labor and supplies to operate and maintain the service. This account is closed into General Expense each month. Unloading Ore.— Charge this account with: All labor and supplies to operate and maintain the service. This account is closed into Furnace Expense each month. 180 AMERICAN MINE ACCOUNTING SMELTING COPPER ORE 181 I SHOP ACCOUNTS Machine Shop Expense. — Charge this account with: Superintendent of Machinery as per time book Master Mechanic as per time book Machinists and helpers as per time book Electric Plant, proportion All labor and suppUes to operate and maintain the plant. This account is closed out each month to the various accounts benefited on a basis of labor performed. Blacksmith Shop Expense. — Charge this account with: Foreman as per time book Blacksmiths as per time book All labor and supplies to operate and maintain the plant. This account is closed out each month to the various accounts benefited on a basis of labor performed. Carpenter Shop Expense. — Charge this account with: Foreman as per time book Carpenters as per time book All labor and supplies to operate and maintain the plant. This account is closed out each month to the various accounts benefited on a basis of labor performed. Electrical Shop Expense. — Charge this account with : Foreman as per time book Electricians as per time book All labor and suppUes to operate and maintain the plant. This account is closed out each month to the various accounts benefited on a basis of labor performed. AccouirrmG, general statement The detailed accounts carried on the Smelter books are subsidiary to the Smelter accounts carried on the Mine books as follows: Cash Supplies Coke Operation . Construction. All supplies and material for the smelter are purchased through the Purchasing agent at the mine and all invoices of whatever nature against the smelter pass through the mine books, being charged through the Voucher Record to the Smelter Accounts effected. (The Voucher Record used is similar to that used by the Ojibway Co.) Invoices. — All invoices are received by the company in triplicate and forwarded to the smelter clerk. They are checked as to material received etc., and entered in the stock records (form 40, Fig. 121). Article Stock Received Given Out On Hand Date Bill No. From whom Quantity Cost Ea Date To whom Quantity Quantity Fig. 121.— Form 40. A separate card is kept for each kind or size of supplies purchased. All invoices are O. K.'d by the supply clerk for receipt of material and approved by the smelter superintendent for payment. The original and duplicate copies are forwarded to the mine for payment, being paid by the mine clerk and charged to the smelter accounts previously men- tioned. The triplicate copy is retained at the smelter office. All invoices are recorded in detail in a book "Record of Invoices Received" (Fig. 122). INVOICE BOOK Date Quantity Articles Price Amount Freight Total Cost * Fig. 122. y Supplies. — As stated above supplies received are entered on stock record cards, which show the invoice cost to which is also added the freight. Supplies are only given out at the warehouse on presentation of an order signed by the head of the department requiring the same, form 41, Fig. 123. 182 « I AMERICAN MINE ACCOUNTING SMELTING COPPER ORE 183 Douglass, Ariz. Supply Clerk, Please give bearer the following Note: Supply Clerk will not issue material without this ticket. Fig. 123.— Form 41. CALUMET & ARIZONA SMELTER Expense Bill Date No. Car No. Ins. Way BiU No. Ins. From Consignor Fig. 125. These orders must state the quantity and kind of material required and the account to which the charge should be made. From these orders the material used is charged off on the stock record cards and the values entered on the orders. The supplies used can now be posted to the Supplies Used Sheets (not shown, similar to the Ojibway Mining Co.) from the Supply Orders. The supplies are entered against the proper account or sub-division as the case may call for. At the end of the month the sheets are totaled and summarized. Freight Expense Bills. — All freight expense bills are entered in a book for that purpose as follows (Figs. 124-5): Upon the filing of an application properly signed with the company, the matter is then taken up with the parties given as reference: In taking the matter up with the parties given as reference a regular form (No. 43, Fig. 127) is used for the purpose, the replies to the in- formation called for on this form are made on the lower part of the sheet RECORD OF EXPENSE BILLS Consignee Articles Weight Rate . Local Advance Total Fig. 124. Engaging Labor. — Applications for situations with the company are made out on blanks provided for the purpose (form 42, Fig. 126) and besides the other information called for, must name two previous employers as reference. Calumet & Arizona Mining Co. Superior and Pittsburg Copp er Co. APPLICATION FOR SITUATION For position as * 1. Name in full 2. Age 3. Nationality 4. Married or single 5. If married is family here 6. Where was your last employment and when 7. By whom employed 8. To whom do you refer as to your personal character and quaUfications for position as A B In order that the may be fully informed as to my personal character and my qualifications for the positions for which I have made appU- cation I refer to each of my former employers and request and authorize each of the com- panies for whom I have worked to give the above named company all the information they may be in possession of whether shown by my personal record or otherwise, as to my personal character and also my quaUfications for the position I have herein applied for and the reason why I was discharged or quit their service, upon any inquiry that may be made of them or either of them by said mining company. Dated Signed _ Employed by Fig. 126.— Form 42. Ilf r. ;' f 1 184 AMERICAN MINE ACCOUNTING so that both questions and answers are on one sheet and come back to the company and are filed away as reference. AH employees of the company are given numbers when they are assigned work, these numbers run from one up and do not have a con- tinuous expansion, that is an employee having as his number ten and leavmg the employ of the company would leave that number vacant so that the next man to enter the employ of the company would be assigned the number ten. The lowest vacant numbers are always given out first so that the range of numbers in use will be as low as possible, this facilitates matters greatly when making up the Pay-roll. Calumet & Arizona Mining Co. Bisbee, Ariz. Dear Sir: *''• has applied to this company for work as a He states he was in your employ in and refers us to you as to his personal character and competency. A reply below wiU greatly obUge and wiU be regarded as confidential. An early answer is particularly requested, as we are waiting for such reply before putting him to work. By. Mr. Third Vice-President Worked for us as stated Has not been in our employ His work was satisfactory unsatisfactory His character was Signed Fig. 127.— Form 43. Time Books. — All time is kept by timekeepers both day and night; this is taken down in pocket time books, ruled for a month of 31 days; the time is transferred from these books to an office time book each day. The office time book is ruled the same as the pocket time book except that it is of a great deal larger size. In both time books the various classes of labor are segregated so that Surface laborers would be grouped together, Carpenters together, etc. At the end of the month the time is extended and the gross amount due each employee is figured and entered in the office time book. The amount due each class of labor is totaled SMELTING COPPER ORE 185 a 186 Ji i! I I I i! I AMERICAN MINE ACCOUNTING SMELTING COPPER ORE 187 and a summary of the earnings for the month is entered in the book immediately following the time entries. Distribution of Labor.— The timekeepers while taking the time also keep a distribution of labor; this distribution is kept in the time book and arranged so that the distribution for each class of labor will follow ' No In Account with Calmnet & Arizona Mining Co* Smelter Dept. For 19 CREDITS By days (^ 1 *• -' 19 •• . .. 3 H H Q O H •' \g .. . .» a _ =^ DEBITS For Doctor •♦ Store •• Board •» Insurance •• OarTickftt« " Sabscription Total Received payment in full Note:- Tliis should be signed before presenting. Fig. 129. the time of that class of labor. This distribution is extended and totaled at the end of the month and checked with the time, after that it is ready for use in making up the Cost Sheet. Pay-roll. — The time of the employees is posted direct from the office time book to the pay-roll (Fig. 128), and as it frequently happens that a man will have worked at several different jobs during the month that entitle him to different rates of wages, the pay-roll is so designed that the various classifications and earnings of an employee can be shown and l-H D m 03 O o o 9 9 1 o t N 1 "8 o CO r I] ■ it I; I I I 188 AMERICAN MINE ACCOUNTING extended separately. After the time has been posted from the time book to the pay-roU it is checked, and then the various deductions on account of Hospital, Board, store, etc., are posted in, these deductions are proved before the totals are extended and the amount due the various employees figured. When the pay-roll is complete and balanced a summary is made for the month showing the Earnings as per Time Book and otherwise, and to offset that the Deductions in detail. The pay Dockets (Fig. 129) are written as soon after the pay-roll is completed as is found convenient, they are then distributed to the em- ployees and on pay day are presented at the pay window properly receipted and in exchange receive their check. Ore Shipments Received.— All ore shipments received are entered in the "Record of Shipments Received'' book, Fig. 130. This book is ruled to provide for aU necessary data regarding shipments received. Ore Moistures.— All ore shipments received are entered in the Ore Moisture record after being assayed (Fig. 131). A separate page is assi^ed to each shaft of each shipper, or each shipper as the case may require. The information called for is Date received. Wet weight, per cent, moisture, Dry weight, there is also entered in this book the quantity of ore treated each day for each shipper, showing the Wet weight, per cent, moisture, Dry Weight, per cent, copper and pounds refined copper. Shipper ORE MOISTURES Shaft Month of Date Received Ore Received Ore Treated 3 Pounds Copper Wet Weight ''«H.O w^?h. Wet Weight %H20 Dry Weight - ^1 FiQ. 131. SMELTING COPPER ORE a o r-f •_, D O a 0. CQ -»^ ^ Si I (M H CO O Eh I 03 o I— I E-< t-:i pq 1^ CQ •a s CQ ° 2. (D d a CQ 189 CO CO M .( i 'H 190 AMERICAN MINE ACCOUNTING Ore in Stock.— In this book (Fig. 132) is entered all shipments received, a separate page being assigned each month to each shaft of each shipper or each shipper as the case may require. The entries in this book call for Date and kind of ore, the Bin to which it is unloaded, Lot number, if any, the Weight both Wet and Dry, per cent, and pounds of moisture' the assay and the value of the contents. Refinery Results.—All the product of the smelter shipped to the refinery is entered in this book (Fig. 133), showing the Date shipped, Lot number Car, Bars, Weight, Assay and contents of the different metals in value. When the returns are received from the refinery, which show the Bars, weight assay and value of contents, it is entered as an offset to the shipment. Production Statement.—At the end of each month there is made up a statement (Fig. 134) showing the production, shipments and on hand at the end of the month. The number of bars of copper, their weight and average assay, also the contents in Gold, Silver and Copper. Cost Sheets.— The cost sheet which is made up in book form shown as Figs. 135 to 146 inclusive is made up as soon as practicable after the end of the month. C. & A. MNG. CO. Copper Statement for the Month of SMELTER Description Bars Pounds Blister Average Assay Contents AU AG CU AU AG Fine Copper On Hand Produced During the Month Total Shipped During the Month On Hand Fig. 134. No. Men SMELTING COPPER ORE 191 SUMMARY OF EXPENSE 19 Account Cost Ton Dry Ore General Expense Office Expense Furnace Expense Converter Expense Total Operating Expense Construction Fire Clay Quarry. Silica Quarry Grand Total Cost Pound Fine Copper Per Cent, of Cost Amount Furnace No. 1 in Operation Days of 24 Hours 6 Tons Wet Ore Treated or Dry per Day per Furnace «< It Wet per Day (actual time) Furnace No. 1 Dry li «( 6 No. 1 Pounds Blister Copper Produced 6 Fine or per Day «« It per Ton Dry Ore Treated Tons Wet Ore Treated per Ton of Coke Consumed or Dry •4 It or Tons Coke Consumed Furnace or Tons Steam Coal Consumed Converter or per Day Brls Fuel Oil Consumed or per Day Tons Fire Clay Consumed or l <4 per Day or <' 14 I II Fig. 135. 192 AMERICAN MINE ACCOUNTING ! S|i •1 GENERAL EXPENSE Days Rate Amount Amount Total Watchman Stableman Change room Boy Laborers Gen'l Supplies Elect. I and S Lumber P and F Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Heating Fire Insurance Line Rider Telegrams Telephoning Taxes Ice Laboratory Expense Pumping Expense Repair of Buildings " Dwellings Lighting Expense Warehouse Expense — « Engineering Expense Sampling Ore ** Personal Injuries Total CREDITS, Land Rents Rent for Dwellings Unclaimed Checks Cancelled NET OFFICE EXPENSE Supenntendent Clerk Asst. Clerk Stenographer Night Time Clerk Yard Clerk Janitor Gen. Supplies Elect. I and S Lumber P andF Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Postage and Box Rent Printing and Stationery Office Furniture and Fixtures Total CREDIT, Commission on Collections NET FORWARD r Fig. 136. !• li 8MELTING COPPER ORE 193 DETAILS OF EXPENSE FURNACE EXPENSE Days Rate Amount Amount Total General Foreman Foreman 1 Feeders 1 1 Tappers 1 1 Tappers Helpers 1 1 Slag Men Laborers • Masons Gen. Supplies Elect. I and S Lumber P and F Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Demurrage on Coke 1 Coke Power House for Blast 1 Delivering Ore and Coke Expense 1 Briquetting Press Expense Hauling Slag Expense 1 Unloading Ore Expense 1 Total CREDIT Sales Old Brass castings 1 NET CONVERTER EXPENSE General Foreman Foreman Skimmers Punchers Moulders Masons Laborers Gen. Supplies Elect. I and S Lumber P and F Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Coke Power House for Blast Mud Mill Expense Crane Expense Loading Bullion Expense Loss on Silicious Ore (lining) Total Credits, Sales of Scrap Iron 1 Profit on Silica Sold 1 1 1 Profit on Ore Used as Lining 1 NET TOTAL SMELTER EXPENSE 1 1 * tm' Fig. 137. 18 194 AMERICAN MINE ACCOUNTING SMELTING COPPER ORE 195 If' ^ I P P li DETAILS OF EXPENSE LABORATORY EXPENSE Chemist Days Asst. Chemist Laborers Gen. Supplies Elect. I andS Lumber P andF Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Determinations @ Charged to General Expense BOILER HOUSE EXPENSE ' or em an Fireman Asst. Fireman Laborers Masons Gen. Supplies Lumber I andS Oils PandF Tools Machy. Fuel Dumurrage Mach. Shop Bks. Rate Amount Carpt. Elect. Total Per Cent. Charged to Loading Bullion Per Cent. Charged to Power House Expense Per Cent. Chgd. to Delivering Oil and Coke POWER HOUSE EXPENSE Engineers Oilers Pumpmen Laborers Gen. SuppUes Elect. I andS Lumber PandF Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Boiler House for Steam Total Per Cent. Charged to Furnace Expense Per Cent. Charged to Converter Expense Per Cent. Charged to Electric Plant Per Cent. Charged to Pumpin g Plant Per Cent Charged Delivering Oil and Coke. Gallons Engine Oil Used per Day Gallons Cylinder Oil Used per Day Amount Total Fig. 138. " DETAILS OF EXPENSE DELIVERING ORE & COKE EXPENSE Days Rate Amount Amount Total Foreman Elevator Men Charge Wheelers Laborers Gen. SuDolies Elect. I and S Lumber P and F Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Boiler House for Steam Tons Wet Ore to Furnace " Coke " Briquettes " Slag " Lime Rock " Delivered at per Ton LOADING BULLION EXPENSE Laborers Gen. SuppUes Elect. I and S Lumber P and F Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Boiler House for Steam Loading, Tons BuUion @ per Ton Charged to Converter Expense BRIQUETTING PRESS EXPENSE Foreman Feeders Laborers Gen. Supplies Elect. I and S Lumber P and F Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Elect. Plant for Power For Briquetting Tons of Briquettes @ per Ton Average Copper Charged to Furnace Expense 1 I Fig. 139. i 196 AMERICAN MINE ACCOUNTING DETAILS OF EXPENSE PUMPING EXPENSE Pumpmen Laborers Gen. Supplies Elect. I andS Lumber P andF Machy. Oils Tools Machy. Shop Bks. Carpt. Elect. Power House for Steam MUD MILL EXPENSE Foreman Days Rate Amount Kunners Liners Liners Helpers Laborers Gen. Supplies Elect. I and S Oils PandF Lumber Machy. Tools Mach. Shop Bks. Carpt. Elect. Demurrage Klect. Plant for Power For lining Converters @ each Tons Fine Copper made per Lining CRANE EXPENSE Amount Total Crane Man Chasers Laborers Gen. Supplies Elect. I andS Lumber PandF Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Elect. Plant for Power Charge to Converter Exoense Fig. 140. SMELTING COPPER ORE 197 DETAILS OF EXPENSE HAULING SLAG EXPENSE Days Rate Amount Amount Total Runners Runners Helpers Laborers Gen. Supplies Elect. .. I and S Lumber P and F Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Elect. Plant for Power For Hauling Pots Slag@ each Charge to Furnace Expense REPAIRS OF BUILDINGS Painters Laborers Masons Gen. Supplies Elect. I and S Oils P and F Lumber Machy. Tools Mach. Shop Bks. Carpt. Elect. f Charge to General Expense REPAIRS OF DWELLINGS Painters Laborers Masons Gen. Supplies Elect. I and S Oils P and F Lumber Machy. Tools Mach. Shop Bks. Carpt. Elect. Charge to General Expense LIGHTING EXPENSE Laborers Gen. Supplies Elect. I and S Lumber P and F Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Electric Plant for Power Charge to General Expense Fig. 141. 198 AMERICAN MINE ACCOUNTING DETAILS OF EXPENSE WAREHOUSE EXPENSE Days Rate Amount Amount Total Supply Clerk Asst. Supply Clerk Laborers Gen. Supplies Elect. I and S Lumber P and F Oils Machy. Tools Printing Mach. Shop Bks. Carpt. Elect. Charged to General Expense ELECTRIC PLANT EXPENSE Laborers Gen. Supplies Elect. I and S Lumber P and F Oils Machy. Tools Mach. Shop Bks. Carpt. Elect. Power House for Power Total Per Cent. Charged to Mud Mill Per Cent. Crane Expense Per Cent. ' Hauling Slag Per Cent Briquette Press Exp. Per Cent. Lighting Expense Per Cent. Mach. Shop Expense Per Cent. Pumping ENGLNEERING EXPENSE Engineers Laborers Supplies Mach: Shop Bks. Carpt. Elect. Charge to General Expense ORE SAMPLING EXPENSE Foreman Samplers Laborers Supplies Shops Switching to and from Sampler Charged to Sundries UNLOADING ORE EXPENSE Laborers Charge to Furnace Expen.se Fig. 142. SMELTING COPPER ORE 199 DETAILS OF EXPENSE MACHINE SHOP EXPENSE Supt. of Machinery Master Mechanic Machinists Machinists Helpers Days Rate Amount Amount Total Gen. Supplies Elect. I andS Lumber P andF Oils Machy. Tools Carpt. Shop Elect. Bks. Elect. Plant for Power Charged to Sundries BLACKSMITH SHOP EXPENSE I oreman Blacksmiths Helpers Gen. Supplies Elect. I andS Lumber P andF Oils Machy. Tools Mach. Shop Elect. Carpt. Charge to Sundries CARPENTER SHOP EXPENSE Foreman Carpenters Helpers Gen. Supplies Elect. I andS Lumber P andF Oils Machy Tools Mach. Shop Elect. Bks. Charge to Sundries ELECTRICAL SHOP EXPENSE Foreman Electricians Helpers Gen. Supplies Elect. I and S PandF Machy. Lumber Oils Tools Mach. Shop Carpt. Elect. Bks. Charged to Sundries i-n Fig. 143. 200 AMERICAN MINE ACCOUNTING SUPPLY ACCOUNT Dr. Cr. Balance 19 Smelter Expense Purchases Construction Labor Shops Shops Sales and Refunds C and A Mng. Co. Pay-roll Deductions Fire Clay Quarry C and A Mng. Co. Silica Quarry C Q Mng. Co. Ore Purchases Balance 19 General I and S PandF Machy. Elect. Lumber Oils Tools Fuel Ore Purcha.ses Total COKE ACCOUNT 1 Balance 19 Smelter Expense Purchases Refunds Labor C and A Mng. Co. C Q Mng. Co. Balance 19 STATEMENT OF PAY-ROLL AND BILLS AUDITED ACCOUNTS 1 Gross Deductions Net — Pay-roll Bills Audited • Fig. 144. SMELTING COPPER ORE 201 CASH ACCOUNT Balance on hand 19 C. & A. Mng. Co. Bisbee Unclaimed Checks canceled Labor Balance Pay-roll Labor Account Pay-roll Balance on hand 19 MEMORANDUM OF ACCOUNT Balance as per Cash Account Checks Outstanding Balance as per Bank Statement STATEMENT OF ORE SMELTED Wet Tons Dry Tons C & A Ores = Oxides Oxide L. G. Sulphide S. & P. Ores = Cole Oxide Cole Sulphide Junct. Oxide Junct. Sulphide Hoat Oxide Hoat Sulphide Wet Tons H20 Dry tons Total C. & A. Ores Total S. & P. Ores Total Tons Average per Day V II '( i r ' * I V K Fig. 145. 202 AMERICAN MINE ACCOUNTING STATEMENT OF ORE PURCHASED Shipper Weight (Tons) Assay Contents Wet Dry Au. Ag. Cu. Gold Oz. Silver Oz. Copp er Lbs. Total Values: Oz. Gold @ Oz. Silver @ Lbs. Copper @ Total COST: Paid Shipper Freight, etc. • . Net profit on per Dry tons 1 SILICIOUS-ORE-TREATED (Converter Lining) USTT Cost: T)?F tons at Values: per ton Average price fine copper Less freight, etc. Dry tons, average copper Oz. Silver at Lbs. Copper at per oz. per Lb. Net on tons Net per ton TOTAL MATERIAL SMELTED 15Fi T ons Slag Briquettes Lime Rock Total Tonnag e Average per day Fig 146. H 1 . ( ^■B ^■1 ' i 11 i CHAPTER IV MINING COAL AND MAKING COKE ACCOUNTING METHODS OF THE UTAH FUEL COMPANY The Utah Fuel Company own the Pleasant Valley Coal Company Wasatch Store Company. The Utah Fuel Company operates the Sunnyside Mine Somerset Mine. The Pleasant Valley Coal Company operates the Winter Quarters Mine Castle Gate Mine Clear Creek Mine Utah Mine. Coke is manufactured at the Castle Gate Mine Sunnyside Mine. The Wasatch Store Company have stores located at the various mines which do a general mercantile business with the employees of the company. These mines are opened by slopes, from the foot of which the main entries are driven. The coal lies on a general dip, with local variations, sometimes quite sharp but not extensive. The main entries though not driven to follow the strike are quite level, being straightened up by filling and cutting after the adjacent coal is out. Butt entries are driven from the main entry and rooms turned each way from the out butts. The coal is broken down in the rooms and loaded in cars to be hauled to the main entry by mules. It is taken by electric locomotives there made up into trains and run to the tipple, where the coal is crushed and screened, the various grades being run into separate bins. From these bins it is loaded into railroad cars for shipment. The coke is made from slack coal delivered from the mine and manu- factured in ovens. From these ovens it is loaded directly into railroad cars for shipment to consumers, 203 204 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 205 I oa c o o u o 2 08 o O J3 M 'S > 03 I. m 'mm "g -3 < 0) IZl c c w a -2 a « « « OQ 1-1 P^ OQ O c .X ^ O C «1 •^ I— • c O 03 -3 r; 03 u " fl d) s'l £ i I «9 o ® .oS 2 t »13 H tf Q ft. ft, ►5 ft; fl c a '■3 03 u a i s _ o 03 M o o T3 C 03 O fti •n 2 c M 00 '5 l-H C 01 03 X S 03 u OS «^ S ^ s? u O Q. O 57 ■- '^ t! O as >< = E? 02 ,^ -P *> HH H * fi ft, ft, o 2^ 3 ® a •-H ft? M 0) a X o o .1 3 2-2 M CO U e OD c a X W o O S S H-; P4 ft2 H J3 5 •o a OS o u a -a Q ^ 00 •4-> O c o H ft2 T3 g g a o ki ft. S ^ o3 o § I 3 o a B^ c c *3 03 ft5S § 2 c3 03 a a OD a a> c " 01 _ ^ C ^ -o o a S -a :5 :3 «i 03 -^ S3 M as O Ml M 01 -R C fl "3 08 a Sf 03 i; 03 o 3 fl j: ^ o O en H u PQ I-] 52 S.-i £ £c5 a a 1^.-2 Oi Oi ^^ '"' a a X H "3 a 5 i a 3 aj a^ I Olcc Jp; o >^ 01 a '-3 03 a X W ■a 01 a 0) a ^ s a •«•€ s iS +> -»^ j3 « a T) -o ^ 73 a 3 01 3 ^ a o ^ O 00 fe « ^ "3 A « fl 3 -S 3 S^ ^-^! 3 ^ S OS"-' S g ® III GENERAL OFFICE LEDGER ACCOUNTS General ledger accounts Accounts, auxiliary records Closed account 1. Cost of Property 1. Expense of Mining Power House 2. Lands 2. Hauling 3. Mine Development 3. Loading 4. Tramways, Chutes and Trestles 4. Repairs to Cars 5. Buildings 5. Repairs to Tracks 6. Power and Machinery 6. Electric Light 7. Cars and Tracks 7. Entry Driving 8. Coke Ovens 8. Rooms and Rolls 9. Boarding House Fixtures 9. Ventilation 10. Saloon Buildings 10. Drainage and • 11. Machinery for Prospecting 13- ' Watering Mine 12. Earnings 11. Timber and Props 13- Mine ExDense 12. Dead Work 14. Coke ExDense 13. Repairs to Buildings 14. Repairs to 15. General Expense 16. Boarding House Expenses Machinery 17. Boarding House Receipts 15. Superintendence 18. Rents and Clerks 19. Insurance 16. Engineering 20. Taxes 17. General Expense 21. Personal Injury Claims 18. Incidentals 22. Coal Prospecting ' 40. Coal Used 23. Depreciation of General 41. Superintendence Plant, etc. and Clerks 24. Interest, Discount and Ex- 42. Engineering change 43. Charging Ovens 25. Vouchers 44. Burning and Draw- 26. Pay Rolls ing 27. Treasurer 14. ' 45. Loading Coke 28. Unclaimed Wages 46. Loading Cinders 29. Depreciation Account 47. Firing Cold Ovens 30. Material and Supplies 48. Repairs to Coke 31. Engineering Property Ovens 32. Pay-roll Deficiency 49. Repairs to Buildings 33. Personal Injury Fund 50. Coke Experiments 34. Animals Killed and Sold 51. Incidentals 35. Special Renewal Fund 36. Individuals and Companies 37. Water Supply 38. Smithing 39. Saw Mill 40. Depreciation of Animals 41. Profit and Loss 206 AMERICAN MINE ACCOUNTING GENERAL LEDGER ACCOUNTS 1. Cost of Property. — ^This account represents the total amount of the capital accounts for all mines of the company: I^'^^s Power and Machinery Mine Development Cars and Tracks Tramways, Chutes and Trestles Coke Ovens. Buildings These accounts are closed into Cost of Property each month by Journal entry. 2. Lands. — Representing the total cost of mining property, including all legal expenses in connection with acquiring the same, and any expense incurred for surveys and examinations, also preliminary prospecting of the property either before or after purchase. This account represents the total cost of all lands owned by the company. It is closed into Cost of Property by Journal entry. ^ 3. Mine Development.— Representing the total cost of developing all mines of the company until such time as they are placed on a producing basis except that when buildings and equipment of a permanent nature are erected or installed during the development stage, the expense thereof will be charged to the proper capital accounts. All earnings from the sale of product during the development stage of a mine will be credited to this account. This account is closed into Cost of Property. 4. Tramways, Chutes and Trestles.— Representing the total cost of all permanent Tramways, Chutes, Trestles, Scales, Tipples, Screens, etc., for all the mines of the company. This account is closed into Cost of Property. 6. Buildings.— Representing the total cost of all permanent buildings for all mines of the company. This account is closed into Cost of Property. 6. Power and Machinery.— Representing the total cost for all mines of the company, of Machinery, Shop Tools, Power Equipment, Horses, Mules, Harness, etc. This account is closed into Cost of Property. 7. Cars and Tracks.— Representing the total cost for all mines of the company, of mine cars, coke oven larries, tracks, etc., except that when a mine is on a producing basis the maintenance of the above mentioned equipment and extensions of the track, are charged to operating expense. This account is closed into Cost of Property. 8. Coke Ovens.— Representing the cost of all ovens of the company at the different mines and the equipment of the same. This account is closed into Cost of Property. 9. Boarding House Fixtures.— Representing the total cost for all MINING COAL AND MAKING COKE 207 mines of the company, of the Boarding house furniture, stoves, ranges, cooking utensils, beds and bedding, etc. This account is not intended to cover repairs and replacements of equipment which are charged to operating account of Boarding House. 10. Saloon Buildings.— Representing the cost of all buildings and the necessary fixtures which have been purchased or erected by the company for use as saloons. 11. Machinery for Prospecting.— Representing the cost of portable machinery which is used in prospecting, such as Diamond Drills, Hoists, Pumps, etc., all the above.are charged to the company in general, and not to any particular mine. 12. Earnings. — This account represents the income from the sale of all Coal and Coke, and is charged with the expense of delivering Coal and Coke sold to the mines locally, also with any overcharges in price for Coal and Coke shipped. The account covers all mines of the company. 13. Mine Expense.— This account represents the total operating expenses for all Coal mine operations of the company. It is made up of the following accounts as shown by the mine records. A. Mining B. Hauling C. Loading D. Repairs to Cars E. Repairs to Track F. Electric Light G. Entry Driving H. Rooms and Rolls I. Ventilation J. Drainage K. Timber and Props L. Dead Work M. Repairs to Buildings and Chutes N. Repairs to Machinery O. Superintendence and Clerks P. Engineering Q. General Expense R. Incidentals. 14. Coke Expense. — Representing the cost of operating the coke ovens of the company and is made up of the following accounts as shown on the mine records A. Coal Used G. Loading Quders B. Superintendence and Clerks H. Firing Cold Ovens C. Crushing and Elevating I. Repairs to Coke Ovens D. Charging Ovens J. Repairs to Buildings E. Burning and Drawing K. Coke Experiments F. Loading Coke L. Incidentals. 16. General Expense.— This account comprises the following sub- divisions: A. General Office, Salaries and Expenses, covering the salaries of officers and clerks, Directors fees and expenses, office expenses, etc. B. Law Expense. — To cover the salaries and expenses of attor- neys, engaged m company business and not chargeable to 208 AMERICAN MINE ACCOUNTING some specific account. Legal expense incurred on account of Personal injuries will be charged to the Personal Injury Fund. C. Rents. — To cover the rental of the general offices of the company. D. Stationery and Printing. — To cover the cost of stationery, books and supplies used at the general offices of the company. E. General Expense. — To cover advertising and such other sun- dry items as are not covered by the preceding accounts. 16. Boarding House Expenditures. — This account covers the cost of operating all boarding houses of the company. 17. Boarding House Receipts. — To cover all receipts for board fur- nished by all company boarding houses. 18. Rents. — This account represents the gross rentals from all houses owned by the company, less maintenance charges against the same. 19. Insurance. — The total amount of insurance premiums payable in each year is charged to this account. This amount is pro-rated one- twelfth each month. When the Insurance premiums are paid they are charged to Insurance account. Whenever a loss occurs by fire, a charge is made against the insurance company for the amount of loss and Property Destroyed account is credited. When the claim is settled if the full amount is not allowed, the difference is charged to an expense account. 20. Taxes. — The estimated amount of taxes payable each year is charged to this account and credited to Accrued Taxes account, pro- rated one-twelfth each month. When taxes are paid they are charged to Accrued Taxes account. Any adjustment necessary is made in charging out the final installments. 21. Personal Injury Claims. — This account is charged each month with an amount that is estimated to cover all claims for personal injuries and death from accident that are likely to occur during the year. Personal Injury Fund is credited with this amount and when settlements are made with individuals the amounts are charged to the Personal Injury Fund. 22. Prospecting. — This account is to cover all expenses incidental to the prospecting of Coal land both before and after purchasing. When lands which have been prospected are purchased the amount so expended will be charged to the cost of Lands, and credited to this account. 23. Depreciation of General Plant Account. — This account represents the amounts charged off each month and year for depreciation of property and plant, and this account is charged out to income each year, and .appears on the Financial Statement each month as a charge to Income. The amounts charged to this account each month are credited to Depre- MINING COAL AND MAKING COKE 209 ciation account, which remains on the books and is generally deducted from the total of the capital accounts or Cost of Property in making up the balance sheet. 24. Interest Discount and Exchange. — ^This account represents all interest received and paid, exchange paid and discounts taken. 25. Vouchers. — The total amount of vouchers for the month, as shown by the Abstract of Vouchers, is credited to this account, and charged to the accounts for which expenditures are made, as shown by the distribu- tion in the Abstract of Vouchers. When Vouchers are paid, the Treas- urer's account is credited and Voucher account is charged. 26. Pay-roll. — This account is credited with the gross earnings as shown by the Pay-roll Distribution, and charged with sundry pay-roll deductions, and when the net amount of the roll is paid by the Treasurer, the Pay-roll account is charged and the Treasurer is credited. 27. Treasurer. — This account is handled by the Auditor just the same as one would handle the cash account in case there was no treasurer of the company, in other words, the Treasurer is responsible for the cash, and is credited with all receipts and charged with all disbursements. 28. Unclaimed Wages. — Employees wages which are not called for on pay day (paid out) , are placed to the credit of this account, and when the wages are claimed and paid out this account is charged. 29. Depreciation Account. — This account is credited each month with the amount charged to Depreciation of General Plant account, and the amounts set up to the credit of this account are usually allowed to remain on the books, and in making up the balance sheet the total of this account is deducted from the Cost of Property, before showing the same. 31. Engineering Property. — Covers all Transits, Levels, Rods, Tapes, Drawing Instruments, etc., all equipment for the engineering department. 32. Pay-roll Deficiency. — This account is intended to cover pay-roll overdrafts which are charged to this account. When the overdrafts are collected on the following month's pay-roll, this account receives credit. 33. Personal Injury Fund. — ^An estimated yearly amount to cover claims for personal injuries and deaths from accidents while in the com- pany's employ is pro-rated one-twelfth each month into Personal Injury Claims and credited to this fund. When claims are paid they are charged to this account. 34. Animals Killed and Sold. — When an animal is killed or sold its value is credited to this account and charged to Hauling. Animals purchased to replace those killed or sold will be charged to this account. 35. Special Renewal F\md. — This account is credited with income from the sale of old material, scrap metal, etc. Charges to this account are for renewals to plant, etc. 14 r ' I 210 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 211 36. Individuals and Companies. — Coal Sales. This account represents the accounts receivable from the sale of Coal and Coke, the detail accounts for which are kept in Individuals and Companies Coal Sales Ledger. The General Ledger carrying only the controlling account or total amount. Individuals and Companies Bills Collectable cover accounts receivable as per Bills Collectable Ledger. 37. Water Supply. — ^This account is charged with all expense, both labor and supplies for the operation of the water supply plant. This account receives credit for water furnished the various plants. 38. Smithing. — ^This account is charged with labor and supplies and receives credit for labor performed. 39. Saw Mill. — ^This account is charged with all labor and supplies to operate and maintain the mill and plant, it receives credit for all lumber, etc., used on a basis of cost per 1000 ft. 40. Depreciation of Animals. — ^The original cost of all mules and horses is written off in monthly installments, based on the average life of an animal in mine work. This depreciation charge is made to the Hauling account and credited to this account. 41. Profit and Loss. — Into this account are closed the operating and income accounts of the company. COAL EXPENSE SUB -ACCOUinS— AUXILIARY RECORDS 1. Expense of Mining. — This account comprises all expense of mining, loading, tramming, tools, etc., and is sub-divided as follows: A. Hand Mining B. Contract Mining Machine C. Day Work Mining Machine D. Drilling, Shooting and Loading E. Loading company Coal F. Power house, proportion G. Ladders and Tool Boxes H. Running Man trip I. Sharpening Tools J. Powder Man K. Check Man L. Wire Man M. Shot Inspectors N. Wood Pulp O. Earth Tamping P. Tamping and Powder Boxes Q. Interpreter. 2. Hauling.— This account is made up of the following sub-divisions: A. Power house, proportion B. Drivers C. Outside Hoistmen D. Underground Hoistmen E. Locomotive Men F. Rope Runners G. Couplers and Spraggers H. Roller Men — Greasers I. Stable Expense, proportion J. Harness Repairs and Shoeing K. Cleaning up Wrecks L. Repairs to Haulage Signals M. Clearing Haulage Tracks N. Oil and Waste O. Roller Repairs and Renewals P. Repairing Haulage Entries Q. Loss of Animals R. Depreciation of Animals. 3. Loading. — This account A. Outside Foreman's salary B. Weighmen and Topmen C. Pushers and Dumpers D. Couplers and Spraggers E. Power House, proportion F. Running Chute engine G. Loading by day labor H. Loading by contract comprises the following sub-divisions: I. Running and Repairing Box-car loader J. Car handlers K. Attendance Elevator Screens, etc. L. Cost of Dummy Doors M. Unloading Dust and Yard Waste N. Clearing Yard Tracks O. Damage to R. R. Cars and Tracks. 4. Repairs to Cars.— This account comprises the following sub-divisions : A. Repairing Wrecked cars C. Replacing lost cars B. Repairing Worn-out cars D. Replacing wheels and Axles. 5. Repairs to Track.— This account comprises the following sub- divisions: A. Hoist and Locomotive tracks B. Entry and Room Tracks C. Taking up old rails and ties D. New ties used E. New rails F. Rail fastenings and Spikes G. Old rails used. 6. Electric Light—This account comprises the follov/ing sub-divisions: A. Power house, proportion B. Repairs to Interior Wiring C. Replacing Lamps outside D. Replacing lamps in the mine. 7. Entry Driving.— This account comprises the following sub-divisions : A. Yardage in straight Coal D. Allowance for boney Coal or rock B. Yardage in Coal and Rock E. Allowance for rolls C. Yardage in straight Rock F. Allowance for water. ^ 8. Rooms and RoUs.— This account comprises the following sub- divisions: A. Rooms turned B. Allowance for Rolls in rooms C. Allowance for Brushing Roof D. Allowance for boney Coal or Rock E. Allowance for water. 9. Ventilation.— This account comprises the following subdivisions: A. Power house, proportion B. Gas and Air Inspectors C. Fan expense and Engineers D. Building and Repairing Stoppings E. Brattice Cloth and Bratticing F. Building and Repairing Mine doors G. Trappers H. Cleaning Air Ways I. Repairing Air Ways. 10. Drainage and Watering Mine.— This account comprises the following sub-divisions: A. Power house, proportion D. Watermen and Supplies B. Outside pumpmen and pumps E. Ditches and Sumps. C. Inside pumpmen and pumps .5- 212 AMERICAN MINE ACCOUNTING 11. Timber and Props. — This account comprises the following sub- divisions: A. Driving Entries and Rooms E. Unloading and Piling B. Retimbering and Robbing Rooms F. Hauling and Sowing C. Repairing Haulage entries G. Loading and delivering D. Repairing Air and Traveling H. Drawing Props. Ways 12. Dead Work. — This account comprises the following sub-divisions : A. Retimbering Rooms E. Dumping and stowing rock B. Regrading and Brushing entries F. Underground Inspection C. Prospecting Faults G. Replacing Tools and Repairing D. Loading and Hauling Rock H. Cleaning Camp. 13. Repairs to Buildings and Chutes.— This account comprises the following sub-divisions: A. Main Chute and Trestle B. Crusher Elevator and building C. Power and Boiler House D. Engine House E. Barn and Corrall buildings Screen F. Boarding House G. Blacksmith and Machine shops H. Other mine buildings I. R. R. Tracks and Mine scales . 14. Repairs to Machinery. — This account comprises the following sub-divisions: A. Boilers and Connections B. Steam Lines C. Stationary steam engines D. Steam hoisting engines E. Electrical hoisting engines F. Air compressors G. Electric Generators H. Electric Locomotives I. Electric Motors J. Outside pumps K. U. G. Pumps L. Outside Water lines M. U. G. water lines N. Outside Air hnes O. U. G. Air lines P. Outside Electric Power lines Q. U. G. Electric Power lines R. Fans and Fan engines S. Crushers, Elevators, etc. T. Tipples and Screens U. Renewal of Wire rope V. Mining Machines W. Machinery inspection X. Telephone lines Y. Wagons Z. General Master Mechanic, proportion salary. 15. Superintendence and Clerks. — This account comprises the follow- ing sub-divisions: A. General and Mine Superinten- dent's salary, proportion B. Mine foreman's salary C. Mine Clerk's salary. 16. Engineering. — This account comprises the following sub-divisions: A. Mine surveyors and assistants C. Outside expense. B. Ofl&ce supplies MINING COAL AND MAKING COKE 213 17. General Expense. — This account comprises the following sub- divisions : A. Stationery and Printing, pro- portion B. Janitor service C. Sundry supplies D. Office fixtures E. Firing office heater. 18. Incidentals. — This account comprises the following sub-divisions: A. Misc. Teaming B. Pay Day expenses C. Expense on money D. Free Coal E. Watchman F. Guard and Special service G. Rescue apparatus. COKE EXPENSE SUB -ACCOUNTS— AUXILIARY RECORDS 40. Coal Used. — To cover the cost of Coal used in making coke. 41. Superintendence and Clerks. — This account comprises the follow- ing sub-divisions: A. General and Mine Supt., salary, C. Office Clerk's salary, proportion proportion D. Office suppUes, proportion B. Coke Oven Foreman's salary E. Timekeeper. 42. Engineering. — This account comprises the following sub-divisions: A. Mine surveyors and assistants, B. Office supplies, proportion proportion C. Outside expense, proportion. 43. Charging Ovens. — This account comprises the following sub- divisions : A. Power house, proportion B. Handfing coal at Bins C. Clearing at Bins and Scales D. Weighing charges E. Running Larry cars F. Repairing Larry Cars and Tracks G. Repairing Power and Motor Hnes H. Repairing Scales. 44. Burning and Drawing. — This account comprises the following sub-divisions: A. Coke pullers B. Plastering Oven Doors C. Power house, proportion D. Pumping Expense, proportion E. Repairs to Coke oven water lines F. Repairing Tools G. Charging Hole Covers. 46. Loading Coke. — This account comprises the following sub- divisions: A. Loading R. R. Cars contract B. Loading R. R, Cars, day labor C. Car handlers D. Clearing R. R. tracks E. Damage to R. R. Cars and Tracks F. Tool expense and repairs G. R. R. Weighman H. Cost of Dummy doors I. Repairs to R. R. Track scales. n*!.r 214 AMERICAN MINE ACCOUNTING 46. Loading Cinders. — This account comprises the following sub- divisions: A. Loading and Unloading R. R. C. Clearing docks Cars D. Tool expense and repairs B. Hauling in wagons E. Stable expense, proportion. 47. Firing Cold Ovens. — This account comprises the following sub- divisions: A. Wood used B. Coal used C. Charging, Burning and Drawing D. Disposing of cinders. 48. Repairs to Coke Ovens. — This account comprises the following sub-divisions: ^ A. Brick and fire clay B. Stone Lime, etc. C. Iron door frames D. Replacing ovens E. Repairs to dock walls. 49. Repairs to Bnildings. — This account comprises the following sub-divisions: A. Slack bins D. Trestles and Bridges B. Store and tool house E. Supt. Office. C. Scale house 50. Coke Experiments. — This account comprises the following sub- divisions: A. Preparing and Coking coal C. Cost of Analysis B. Transportation on samples D. Repairs to laboratory equipment. 61. Incidentals. — This account comprises the following sub-divisions: A. Pay day expense D. Free coal B. Watchman C. Janitor service E. Telephone service and repairs. CLOSED ACCOUNT Power House. — This account so-called comprises all the expenses to operate the power plants, both steam generators and steam driven engines, delivering power to the mine plant or workings as Air, Steam or Electricity. While called an account it does not appear so on the books but is handled in this manner, all labor is charged to the account in the distri- bution of labor, and is distributed to the various accounts benefited by the steam plant on a basis of power used. This same idea is used in distributing supplies charged to the power house. Power house is merely a charging head under which the different items are gathered, the sum of the labor being further distributed on the same report, and the supplies further distributed on the supply report. MINING COAL AND MAKING COKE 215 GENERAL OFFICE ACCOUNTING Books. — Cash Book Journal General Ledger Coal Sales Ledger Bills Collectable Ledger Abstract of Bills Collectable Abstract of Vouchers. The above are the most important books although there are detailed records covering all expenses kept in auxiliary records. Cash Book. — The Cash Book is kept by the Treasurer of the company, who pays all bills and handles all finances. All vouchers approved and passed through the company books are transmitted to the Treasurer for payment, by the Auditor. At the end of each month the Treasurer furnishes the Auditor with a detailed statement of all cash receipts and disbursements. This statement is journalized debiting and crediting the proper accounts. . Journal. — All journal entries must be signed by the Chief Clerk as correct and approved by the Auditor, before entered on the books. Ledger. — The general ledger is kept in the usual way carrying the accounts as outlined in the forepart of this article. Ledger Coal Sales. — This ledger is subsidiary to the General Ledger, account of Individuals and Companies Coal Sales, carrjdng the detailed accounts whereas the general ledger accoimt carries the aggregate amoimt, or controlling account. Ledger Bills Collectable. — ^This ledger is subsidiary to the General Ledger, account of Individuals and Companies, Bills Collectable, carrying the detailed accounts, whereas in the General Ledger the account is shown as a whole. Abstract Bills Collectable. — This book is a journal in which are entered all Bills Collectable, debiting and crediting the proper accoimts. These entries are posted in detail to the Bills Collectable ledger and in the aggregate to the general ledger, Individuals and Companies Bills Collectable account. Abstract of Vouchers. — This book which is very large has various columns that are headed as follows in the rotation given: Voucher Number Favor of Amount Date transmitted to Treasurer Date paid Material and Supplies Mine Expenses General Expenses Coke Expenses Earnings Rents Depreciation of Animals Personal Injury Fund Individuals and Companies Medical Dept. Boarding house Expenditures Boarding house Receipts Saw Mill Water Supply Pay-roll Deficiency Smithing Account Unadjusted Legal Expense Unclaimed Wages Profit and Loss. 216 AMERICAN MINE ACCOUNTING Under each heading above given there are separate sub-heads for each mine. All Vouchers are entered in numerical order, and forwarded to the Treasurer for payment. The following statements, etc., pass through the Voucher Abstract besides Vouchers. Pay-rolls Pay-roll Distribution Pay-roll Deduction Report Material and Supplies used report Abstract of Journal entries Abstract of Bills Collectable. Auditor's Voucher Ho^ Dep't For Month of Utah Fuel Company To Of Pay Address K V (Reuerae Side) Auditor's Voucher No^ Utah Fuel Company To Address Pay CHARGZS HI Month of (Reuerae Side) DISTRIBUTION ._. .__ .__ _-*— 1 rT" 1 Corraot: Approved: Approved: Approved: O in full of above account. Gen'l Manager. Auditor. Tice Preaident. BECEIVED m of UTAH FUEL COMPANY, DOLLARS, BEAD THIS. O^ Tha abore rwdpt most be DATED and SIOMED b; tbe party in whose f>Tor thU Youcher Is made; or when iignod bj anotber partj, the authoritj fur so doing must in all cas«a aooompasjr it; this raceipt most not b* out off from the l>od7 of the Voucher. Fig. 147.— Form 1. At the end of the month a recapitulation of the Abstract of Vouchers is made following the last entry for the month. As both debits and credits are entered in the Voucher Abstract for the different accounts, two colors of ink are necessary, black for the debits and red for the credits. The net totals of the recapitulation are posted to the General Ledger. Invoices. — All invoices come to the Purchasing Agent who checks the prices and terms, after which they are forwarded to the proper mine to be checked by the supply clerk, as to receipt of material and for entry on the mine records, where they are charged to Material and Supplies or direct to accounts benefited, and then forwarded to the Auditor who MINING COAL AND MAKING COKE 217 vouchers them and passes them on to the Treasurer for payment. All invoices are entered in an Invoice Record by the Auditor, separate accounts being kept with each individual or company from whom material is purchased. This record is to group all transactions with each firm or individual for quick reference. No.. Requisition for E xtrao rdinary Expenses All extraordinary repairs or renewals charceable to expenses must be authorized on this blank before work is commenced Mine_ Jl9_ 1, Title of work 2. General description 3. Repairs or renewals 4. Necessity for same 5. Estimate of cost per detail attached; Labor $ Mat'l $ Total $ 6 . Work should be commenced 7. Length of time required to complete work 8 . To be charged to account Correct: Correct: Approved: Mine Superintendent. Gen'l Superintendent General Manager. Date Work Commenced 19. Date Completed. J9. Make FOCE COPIES of APPLICATION AXD DETAIL. TranBmlt as foUows: 1st. Four Copies to General Manager, through Gen'l Supt., for approTSl. 2n(L Original to Mine Supt, one cop; each to Gen'l Supt and Auditor. Srd. Original to Auditor when work is completed to hare memorandum oompletod; returned to Ids* Snpt. Qirough General Manager and Gcnenl Superintendent Fig. 148.— Form 2. Vouchers. — All invoices are Vouchered for payment. These Vouchers (Fig. 147) must be certified to as correct by the Chief Clerk and approved by the General Manager and Auditor before being passed to the Treasurer for payment. All Vouchers are entered in the Abstract of Vouchers and the charges distributed to the proper mines, under the various account headings shown in that book. 218 AMERICAN MINE ACCOUNTING Extraordinary Expenses.— All Extraordinary Expenses which are estimated to cost $100.00 or more, require the approval of the General Manager and General Superintendent. The method of handling these items is to make out at the mine an estimate of the required work on form 2 (Fig. 148) in quadruplicate, giving the details regarding the location and necessity of the work, also detailed estimates. These estimates pass through the General Superintendent to the General Manager for approval; after being approved the work may be started. The disposition of these forms is printed at the bottom of the form. Form 243 Utah Fuel Company Pleasant Valley Coal Company Appropriation No. ESTIMATE O F IMPROVE MENTS, ETC. ALL NEW WORK OR BETTERMENTS TO BE AUTHORIZED ON THIS BLANK BEFORE WORK IS COMMENCED. TO BE MADE IN DUPLICATE. Gen'l Mgr. Dep't. No Gen'lSup't " ** Land . " " 1. Location 2. TitU Utah, -lao- 3. General description 4. New work or betterments-. 6. Necessity for same 6. Estimate of Cost: Labor, $ Material, $ Total, $-- 7. Work should be commenced 8. Length of time required to complete work. 9. To be charged to. Gen'l Superintendent. Approved Gen'l Manager. 190- Date Completed 19<5 . (Labor, $ Estimated! ""^"'' ^ " Actual 1 <-'o8T I Material, $ Total, % ^""^'^ {Material, %.^^^^^^^^^^ Total, % Date Commenced 19Q- — ^ (Labor, $ Increase, % Per Cent Decrease, % .- Per Cent Applications to be Transmitted as Follows: Ist — Original and Duplicate to General Manager for approval. 2d — Orieinal to General Superintendent and Duplicate to Auditor. , . /-. i 3d-OriSnal to Auditor when work is completed to be checked and returned to General Superintendent through General Manager. Fig. 149.— Form 3. MINING COAL AND MAKING COKE 219 Improvements. — All expenditures for Additions to Plant and Im- provements require a special appropriation if the amount involved exceeds $100.00. An estimate of the work contemplated is made out on form 3 (Fig. 149), in duplicate by the mine Supt., and forwarded to the General Manager, through the General Supt. for approval. The General Manager makes out an " Appropriation for Improvements," form 4 (Fig. 150), in triplicate and forwards it to the Vice President for approval; after being approved the work may be started. The disposition of the form is explained on the form itself. Copies of all duplicate Appropriation No.. APPROPRIATION FOR IMPROVEMENTS ALL NEW WORK OR BETTERMENTS TO BE AUTHORIZED ON THIS BLANK BEFORE WORK IS COMMENCED. TO BE MADE IN TRIPLICATE Utah, 190 To the Second Vice President, Denver, Colorado. • i j •? / would respectively recommend an appropriation for improvements described below, with details attached, and reqtiest your approval of the same: Gen'l Sup't Dep't No Land " " 1. Location 2. TUle 3. General description- 4. New work or betterments- 6. Necessity for same 6. Estimate of Cost: Labor, $ — Material, $ Total, $. 7. Work should be commenced 8. Length of time required to complete work 9. To be charged to- Approved: Second Vice President 190 Date Commenced- 1 90 General Manager Date Completed 190 Estimated f^^^^'-' * Actual f^^°^' * ^^^"^ 1 Material. $ T otal, $ ^^^'^ [Material, $ Total, % Increase, $ Per Cent Decrease, $ Per Cent Applications to be Transmitted as Follows: 1st — Original, Duplicate and Triplicate to Second Vice President for approval. 2d — Original and Duplicate to General Manager when approved. 3d — Original to Auditor to be checked and returned to General Manager when work is completed. Fig. 150.— Form 4. 1 III it 220 AMERICAN MINE ACCOUNTING Form 472-10-28-10— 2m-R. P. UTAH FUEL COMPANY INCLUDING PLEASANT VALLEY COAL COMPANY Statement of Expenditures for Additions to Plant, Improvements, Etc. at Mines 191 DETAILS Req. No. From Vouchers! Pay-rolls Material Totals Fig. 151. — Form 5. C. P. Co. 10-14-04—500 UTAH FUEL COMPANY INCLUDING PLEASANT VALLEY COAL COMPANY Statement of Expenditures for Additions to Plant, Improvements, Etc., authorized to- 190 at Mines, showing amount expended to date and amount to be expended to complete same. Class of Work Authorized Req. No. 'Estimated Cost Amount Expended to -19 Inclusive Balance to be Expended to Complete Fig. 152.— Form 6. MINING COAL AND MAKING COKE 221 "Appropriations" go to the Auditor, who opens separate accounts with each one in the auxiliary records. At the end of each month a statement form 5 (Fig. 151), is made up for each mine, listing the various appropriations for Improvements, Ad- ditions to Plant, etc., and showing against each one the expenditures for the month. These expenditures are sub-divided as follows: Vouchers, Pay-rolls, Material and Total. Another statement is made up each month for each mine, listing each appropriation made during the fiscal year, the nature of the work author- ized, the estimated cost, amount expended to date, and the balance of the appropriation available to complete the work. See form 6 (Fig. 152). Transfer of Equipment, Supplies, Etc. — As it frequently happens that it is advisable to transfer material from one mine to another, a proper record of the transfer is necessary, and to facilitate matters a "Transfer Letter" (form 7, Fig. 153) is made out in triplicate by the mine supt. shipping the material in question, giving the details of the material transferred. The original copy is forwarded to the Auditor, and the duplicate and triplicate to the consignee. Upon receipt of Form 506-1 1-1-10-1 m-R. P. TRANSFER LETTER .191» Mr. Mine Superintendent Dear Sir: The following items have been reported to Auditor, as a charge to your mine, month of 191 Charge M. & S. Acct. $.. Credit M. & S. Acct. $.- Total $- I have also charged your mine direct from our pay-rolls, as follows: Checked and Accepted Yours truly. Mine Superintendent Mine Superintendent Note: Instructions from Auditor. Charges to your various M. & S. Acct's should be charged out on your monthly M. & S. Report just as soon as material is used, giving reference to source of charge. Direct charges from other mine pay-rolls to your M. & S. Acct. you will take up and charge out as used, but charges to Underground Inspection, B. & B. H. Expenses, or any other account but M. dc S. Acct., is taken up by the Auditor and charged to the proper account. Fig. 153.— Form 7. 222 AMERICAN MINE ACCOUNTING material the receiving Supt. will 0. K. the duplicate copy and forward to the Auditor. Depreciation. — The Coal Lands of the company are depreciated or written off on a basis of acreage worked out each year. That is to say that the total cost of the coal lands of each mine represents an average value per acre, and as the depreciation is not considered until the mine is on a permanent producing basis, it is only necessary to estimate the number of acres that will be exhausted at the end of the year to arrive at the proper amount to write off during the year. This amount is pro- rated one-twelfth each month to Depreciation of General Plant A/c. Any inaccuracies that may be made in estimating the amount that is written off during the year is adjusted during the following year. Depreciation of Plant Buildings, etc., is charged and credited as above, in addition to charge for acreage worked out. Depreciation of Plant Account is estimated on a basis of the life of the mine and is dependable on the production. At the time the mine is placed on a permanent producing basis the plant account will represent an average amount per acre, as depreciation is figured from the esti- mated acreage to be worked out during the year, the amount to be written off during the year is arrived at by multiplying the average plant expendi- tures per acre by the estimated acreage to be exhausted during the year. This amount is pro-rated one-twelfth each month to Sinking Fund Installment and credited to Depreciation Account. As the Plant Account varies from year to year, by the expenditure of additional capital for additions, improvements, etc., it is necessary to adjust this account each year. Details of General Expenses. — In order that an accurate detailed record may be kept of all expenditures and segregated so as to show each account, sub-account also each appropriation, this detail of General Expenses is kept. The expenditures are posted each month to these accounts from the Pay-rolls, Vouchers, Report of Material and Supplies. REPORTS, ETC., RECEIVED FROM THE MINES Pay-rolls Pay-roll Deductions Pay-roll Distribution Boarding House Report Rent Statement Animals Killed and Sold Pay-roll Deficiency List Unclaimed Wages List Supplies Used Report Daily Report Mine Operations Daily Report Coke Oven Operations Average Report of Operations MINING COAL AND MAKING COKE 223 Weighmaster's Report Daily Shipping Report Report of Coal Mined — Distribution Report of Hay and Grain Nationalty Report Statement of Local Coal sales. Pay-rolls. — All Pay-rolls are received from the mines as soon after the end of the month as they are completed. These Pay-rolls are entered in the Abstract of Vouchers and charged to accounts receiving benefit as shown by Distribution of Pay-rolls, and credited to Pay-rolls. When paid the amount is credited to the Treasurer and charged to Pay-roll account. Pay-roll Deductions. — ^These reports are entered in the Abstract of Vouchers the total amount of deductions that go as credit to company ledger accounts are charged to Pay-roll accoimt and the other deductions are charged to their proper accounts. Boarding-house Reports. — These reports are checked up with the debit and credit charges on the books and the free board furnished is charged to mine expense account and credited to Boarding-house Receipts. Animals Killed and Sold. — The debits and credits as shown by these reports are journalized, the value of Animals killed or sold being credited to the Animals Killed and Sold account and charged to Hauling. The cost of Animals purchased would be charged to that account thus making the same entries as appear on the mine books. Unclaimed Wages. — These reports list the individuals and amount due them in wages that remain imclaimed on pay day and are returned to the General Office with the amount in cash. These wages are placed to the credit of the Unclaimed Wages account by journal entry and charged to the Treasurer. Supplies Used Report. — These reports are passed through the abstract of Vouchers and charged to the various mine accounts, the total being credited to Material and Supply account. Daily Shipping Report. — These reports cover the shipment of all Coal and Coke and are received daily. They are recapitulated, showing the tonnage of Coal and Coke, also the accrued earnings for the same. Journal entries are made from these reports charging consignees and crediting earnings with the amounts shown. REPORTS MADE AT THE GENERAL OFFICE Supplies. — A statement of the Material and Supply account is made up each month (form 8, Fig. 154) by the Auditor. This statement shows the balance of the account at the first of the month and all debits to the ac- coimt. The credits are itemized showing the totals as charged to the r ' , ■ ill. r 224 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 225 different accounts. All journal entries effecting the Material and Supply account are also shown. Recapitulation of Shipments. — This record is made up on form 9 (Fig. 155) from the Daily Reports of Shipments received from each mine each day. The shipments are shown according to grade, the weight and estimated earnings being also shown. statement of Material and Supp Hes UTAH Account FUEL COMPANY Mine No / or Month of 191 Balance from Last Month MINE EXPENSES Rents Total Charees from Vouchers Mining Coal Sales at Mine Labor from Paj Rolls Hauling B. A a H. Expenses Coal to Boilert, Etc Loading B. & B. H. Futures Trmnsferrtrd from Repairs to Can Ind'lsandCo.'8 _ Repairs to Tracks Bills Collectible _ Electric Light Medical Dep't. EnUies Rooms — Ventilation 1 Watering 1 Timber and Props CAPITAL CHARGES | Dead Work T.C. and Trestles _ Rep. BIdgs. and Chutes Cars and Tracks Material and Supplies Account Entries || | Repairs Machinery Power and Maohlner; Bupt. and aerks Buildings Engineering Mine DeTelopmeot General Expenses Inoidentals Total Mine Eipenses |_. _ COKE EXPENSES TO OTHER MINES Coal Used Winter Quarters M. St. S. bupt. and Clerks Castle Gate M. & S. Engineering Clear Crwk M. & S. Charging Orens Sunnjside M. & S. _ Burning and Drawing Somerset M. & 8. Loading Coke _ Loading Cinders _ Firing Cold Ovens _ Reps. Coke Ovens _ Repfc to Buildings Total Misoellaneous Coke Experiments No. Mine Coal Ezp. Incidentals Mo. Mine Coal Ezp. _ i Total Coke Expense — Total Coke Expenses Balance on Hand TOTAL 1 TOTAL 1 Fig. 154.— Form 8. Tonnage and Earnings. — A weekly statement is made out by the Auditor showing the estimated tonnage and earnings, this year, last year and the increase or decrease. (Form 10, Fig. 156.) Cost Sheet Coke Ovens. — A detailed report of operations at the Coke Ovens is made up each month, showing the expenditures against each account and sub-account. These charges are divided, showing labor and material separate. The information for this Cost Sheet is taken from the Pay-roll distribution, Report of Material and Supplies Used and the Production record. (See form 118, Fig. 157.) o rH C4 CO •» in ^ CO r 8 1 a " 1 3 (2 1 1 30 M o a 1 •A a I bo a 1 8 u •a a t DO to B "5 1 A ^. a •O a 1 o o H sss _ OQ a u 0) z .S O S < < O UJ DC < m i = . -= n bo .s w o 1 1 1 M •a a 3 g EQ c 1 1 1 1 1 3ort of Shipir :nqine 1 1 n 1 f Daily Rej Oi 1 o li a t-H C4 « ■^ o § 5? 'I ^ lS 1 H 1 s. ) _ o tS o O o P4 15 226 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 227 UTAH FUEL COMPANY INCLUDINQ PLEASANT VALLEY COAL COMPANY ScUt Lake City, Utah, ESTIMATED COAL AND COKE TONNAGE AND EARNINGS For Week Ended FROM ALL MINES COAL ^"■""~' COMMERCIAL TTt^h polnU Tifc D. t -R. G. R. R. Wert. Pifl. Rj. 0.8.UR.R. B.P. L.A.&3. L.R.R Bo. P>c. Co. Colorado poluta ria. p. & R. G. R. R. Idaho as. UR. B. Montana Ongaa Nvrada 3. P. L. A. & S. L R. R Calif omia Nerada iio.Pac Co. California Ncrada Wart. Paa. Rj. California TOTAL TUIS YEAR TON 3 EARJilNGS s TO RAILROADS D. £ R. Q. R. R. Ltab Line* Colo. Lines Western Pao. Ry, San Pedro L. A. A S. L. R. R. Co. TOTAL Coal to Coke Oreni C. G, S.S. Boilers etc. W. Q. C. G. C. C. S.S. Somerset Coal Sold at Mine TOTAL UNCONSIQNED Inerease orer lart month Decrease under lart month TOTAL COAL COKE Utah Smelters « Other Industries Idaho Montana Marada California TOTAL UNCQNSIGNED Increase over last month LAbT YEAR TONS 3 CO LJ U bl X h- c o b. to z o < tr u n. o Decrease orer lart month Total coke Total Coal amo coke 14 EARNINGS INCREASS TOSS EARNINGS DECREASE TONS a* g o c ® e h "8° 15 O EARNINGS 1 I i i OQ a r. i co o -I UJ >- < CO 5^ ^ C3 Auditor 00 O Fig. 156.— Form 10. it-l >• .' 228 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 229 UTAH FUEL PLEASANT VALLEY DETAILED REPORT OF OPER>»T|NG EXPENSES AT ' COAL EXPENSES LABOR MATERIAL COAL EXPENSES LABOR 1 EXPENSE OF MINWa • VKNTII^ATION Hanromotlve Men 11 TIMDKR AND PROPS Rope Runners ,| Driving Entries and Rooms Couplers and Spraggers 'i Retlnibering and Robbing Rooms Koiler Men and Greasers {I Repairing Haulage Entries Proportion Stable Expense ji Repairing Air and Traveling Ways Harness Repairs and Shoeing || Unloading and Piling Clearing up Wrecks ;, 1 Hauling and Sawing Repairs Haulage Signals 'l n Loading and Delivering Cleaning Haulage Tracks ij Drawing Props Roller Kepalrs and Renewals 1 Repairing Haulage Entries Depreciation of Animals i 1 1 1 1' 12 DEAD WORK 1 i Retimberlng Rooms 1 li Regrading and Brushing Entries 3 LOAUiXC i Prospecting Faults Outside Foreman's Salary || 1 Loading and Hauling Rock Wcighmcn and Topmen 1 Dumping and Stowing Rock Pushers and Dumpers |, i Underground Inspection Couplers and Spraggers '\ Repairing and Replacing Co. Tools Proportion Power House Expense Running Chute Engine leading by Day Labor Ii Loading by Contract 1 1 Runn I & Rep'n; Box Car Loader ! Car Hp.ndlors i Attendance Elevators, Screens, etc. 1 13 REPAIRS TO RLDGS. A CHUTES Cost Dummy Doors Main Chute and Trestle Unloading Dust and Yard Waste Crusher, Elevator ft Screen $ulld'g i Cleaning Yard Tracks Power and Boiler Houses Damage to R. R. Cars and Tracks Engine House 1 Rarn and Corral Buildings 1 Boarding Houses 1 Blacksmith and Machine Shops Other Mine Buildings R. R. Track and Mine Scales 4 RF-PAIRS TO CABS Repairing Wrecked Cars Repairing Worn Out Cars Replacing I^st Cars Replacing Wheels and Axles ______ 14 REPAIRS MACHINERY COMPANY COAL COMPANY MINE. MONTH OF. Fig. 158.— Form 110. . GOAL EXPENSES LABOR MATCRIAL COKE EXPENSES LABOR MATERIAL 1 (fl_ESCIHEEHIlVfi 4S REPAIRS TO COKE OVENS 1 JlrTIn** Riirvpvnr« nni^ \fii^]. 5 H - * z i N" o J £ I. o ••• Ul 9 ogo S Ul • 1 ^ .^ s jU s ?s o " -s ! 1 UJ Z « GO i J 1 °^2 Ul « 3 r^ z i S''#- - ■» F Hi S -"^ X o O -S u z o ^ o ( ■• I 10 1 u 1 z 3 <5 ifcl a> H ^, 1 O 1 2a lt> 1 ►-5 ly • , S <» T n — ^ .* •- O > a ►■ « 2 ^ UJ z 5J" £ lu y _ S ul B z z ■ o • TING ATE Ml UJ jU" B > 5 o J! t; < a ■■^ . ,. q: Ul lU -• > o« H (Z w J ri 30OH H om wo«a J ,3fc.(2as o^H __J L±_ 2 1 1 5 ? i 1 1 1 •^5 ^ si? .| 5 |i iai "il-a1|:|!|!'^s'|r|i^!S:|;i s.|3|l:!.liiii§c|1S:S.s.,- w a 3 «« M:wias ?► a 15 a BS (2 mif< 1 ,r 1 1 1 i 05K.0B 08.8S ill Hi ill CO « o oi o M MINING COAL AND MAKING COKE 233 » 234 AMERICAN MINE ACCOUNTING GENERAL PROFIT AND LOSS ACCOUNT By income as above To Balance Balance to credit of Profit and Loss account month of INCOME ACCOUNT Fiscal year to date From June 1 to Gross Earnings from sale of Coal and Coke Operating Expenses Total net earnings from mines Add receipts from miners houses Interest Discount and Exchange Total Income Deduct fixed charges Taxes Nevada Insurance Personal Injury Claims Coal Prospecting Depreciation of General Plant accoimt NET INCOME GENERAL PROFIT AND LOSS ACCOUNT Balance to credit of Profit and Loss account 30 Income as above months Balance Balance at the credit of Profit and Loss account BALANCE SHEET Current Assets. Material and Supplies Engineering Property Cash in Treasury Due from Indvs. and Comps. Coal sales Due from Indvs. and Comps. Bills Collectible Bills Receivable Fire Insurance (not charged out) Pay-roll overdrafts Current Liabilities. Vouchers Pay-rolls Unclaimed Wages R. R. Co., for freight on tons Coal Taxes Nevada payable MINING COAL AND MAKING COKE 235 General Accounts. Cost of Property Additional Expenditures Lands, Swan Creek Machinery for General Prospecting Saloon buildings Boarding house fixtures Less Depreciation Capital Stock Deferred Accounts, Personal Injury Fund Animals Killed and Sold Special Renewal Fund Profit and Loss $ G DETAILS OF ADDITIONAL EXPENDITURES 19 to 19 Accounts, Lands Tramways Chutes and Trestles Cars and Tracks Power and Machinery Buildings Mine Developments MINE OFFICE ACCOUNTING Timekeeping. — Both outside and inside foremen are supplied with pocket Time Books (form 15, Fig. 161). These books are designed for one month's use, each employee being assigned a page each month 191 DATE OCCUPATION 1 2 3 4 5 1 1 27 28 29 30 31 1 Fig. 161.— Form 15. 236 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 237 1 As stated above 6ach foreman keeps the time of his men in these books and also shows the distribution of labor for each individual. Each employee upon entering the service of the company is given a brass tag with his number on it by the Mine Clerk. The number is always used in connection with the name both for the time and distribution. Name No. Occnpation ^onth of 101 DiaU So, LABOB PERrOB](CD 1 2 ; ! 4 i 6 ■ 3 < ) ioiii:|iaidi5ici7|i» 19 20 21 Ofl 23 24 25 20 27 28 29 30 SI Total RaU 1 Amount | CluLrg«d to Jj 1— — — — . — — _J — L L:^ Li 1 ' — — — — — — — — — 1 K Oenpou Unoa I>mU Total Amsoat CoQijont HFn nfpT. M»T1 CIICl HSNT RntRn R C INA. Ulfip 1 Fig. 162.— Form 16. Once in 24 hours the foremen report to the Mine Clerk at the mine office, the time of the men in their charge. The clerk enters the time in his Office Time Book, form 16 (Fig. 162), a separate page being as- signed to each man. These records are extended and totaled at the end of Mine No.- UTAH FUEL COMPANY TIME CERTIFICATE Utah, No. -191- Please give bearer Check No his time. Cause for leaving: -Tons Mined @- - " " @- -Yards Entry @- - " " @- -Days - - @- - " - - @- -Hours - - @- - " - - @- FOREMAN. Fig. 163.— Form 17. each month. Men quitting or discharged are furnished with time certifi- cates (form 17, Fig. 163) by their foreman, and on presentation at the mine office, their account is made up and they are paid with a Time Check (settlement). - IE \ i o - mini "f T " I 1 1 II 0. n \ sD S- ^ §? s a J 4 9 n T ij % ......J..., = = .,. ^ -'-- 1 s T 3 i" f ^ 3 CT g 1 5* 00 iS CO £ rj t^ -* s to 1 - , f s o ^ E... CT tr. S p [1.. O s i QO [a §! s"' P - E.i S s M ^1- 5 ■■ ■"11""" 11 ^ a $ T H h 1 «... S H F ^ s 3: it"'' II "** P ^ 1 ^:: Sj if 1 S ^ - p y o s P 30 |.. E £ .v;-- T "■ J 1 ' ■§ i""" - -■ 2 1 " ii " ^ -... e s 1 1 g 2 s s i g - c n 1 I u tD g 2 g ^ 2 e S s ^ "-^ -i« CO ^^ «o 1- n 1 a ^ e4 fi """ H" ■ 1 2 t~ n 1 M J -■- s g" " W S § 8 t> » ' J? GO g3 S * .- " 1 B S ti ^ 3 ?! S H "- to CO lO M s t3 -. . 3 8 CO CO g n w CO a U [ 5 O " H " ~ " 1 ^ a 1 Fig. 166.— Form 20. of their time in accordance therewith. When this distribution is reported to the Mine Clerk for entry in the Office Time Book, he will also show m connection with the information furnished by the foremen, the account or sub-division chargeable, and rate of pay therefore. At the end of the month the time and earnings are extended in the Office Time Book for each job. This Office Time Book furnishes not only a record of the time but also a distribution of labor for each employee. Pay-roll.— The Pay-roll, form 2 (Fig. 167), is made up from the Time Book and the Record of Coal Mined book. Employees names are entered 'M '^ H 240 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 241 :^i, o a> < ■■Mi H •«t Q il 11 1 1 eo J 1 9 o J 1 a 1 1 1 a •0 ft, «> ■a u •< 1 ( _K m b i ta 1 a 6 p^ C* CO ■* s s; H^ • 2 ! o ^1 h 3 . 1 \ , , 1 , -r- ^ ii 1 "* a £ k. 9 i ^ •/I z li o ■>. §: : h- 1 V • Ol 8 • s I « 1 J3 •0 2 u a ■ji ■si^ m 3 « 1 -J 2 ^ O „- i DC 5 i a -5 1 : 1 1 1 1! ri»imf |J >- < Q. •5' i i =1 1 i 'i 3 • 1 eg !§• !■* 1 s ! u u u k k a o S3 i> Si a a. o« g < a 4 T "■ TT i , I . r- n 1^ o Id O J a u a o S 2 1 6 2 < 11 i^ 11 ^ 3 < 2 Q. "i o i -J 1 £ i X ,- a •< ?5 1 • I a • 1 5 •* 1 i a 1-^ C4 CO •« / / SS 3 1 li (N O CO in numerical order according to their check numbers. After earnings have been posted to the Pay-roll, all Time Certificates issued in settle- ment during the month will be checked and posted in. Deductions are posted as follows: Medical Dept. Smithing from Material and Supplies Used Report Material from Material and Supplies Used Report Fuel from Material and Supplies Used Report Rents from Rental Records Board from Boarding-house report Coupons from Coupon Book Pay-roll Deficiency from previous month's roll Coupon deficiency from previous month's roll A deficiency occurs by employees overdrawing their accounts, and may come about in two ways. As an example, say an employee has earned $60.00 and after all deductions have been made, except for say material account, he would have a credit of say $5.00; now if the charge against him for material is $7.00 the rule is to make this deduction, but by doing so the account will be overdrawn, in this instance $2 00 This constitutes a Pay-roll deficiency, which will be collected the foUowinff month. By following this rule all charges against employees are collected and the proper accounts receive credit the same month that the charge is made. The other example is when the coupon account is overdrawn, and in a case of this kind it is handled in the same way as the previous case except that it is shown as a coupon overdraft. An itemized list of the Pay-roll deficiency is made out with an expla- nation of each case and forwarded to the Auditor with the Pay-roll. Pay-rolls are made out in duplicate, a copy being forwarded to the Auditor. The Pay-roll is certified to by the mine Supt., before being forwarded to the Auditor and before being paid must be approved by the General Supt., General Manager, Auditor and Vice President. After the Pay-roU is complete and a copy forwarded to the Auditor statements (Fig. 168, form 22, dockets), are made out for each employee' These statements are distributed to the men as soon after the first of the month as possible. On pay day these dockets must be presented to the Paymaster properly signed, for which they will receive their pay in cash. If the total amount of the Pay-roll is not paid out on pay day by the Paymaster, the balance is returned to the General Office and placed to the credit of " Unclaimed Wages." Employees calling for their wages after pay day, are paid in cash by the mine Supt., who accepts the statement as a receipt and forwards the same to the General Oflace as a cash remit- 16 242 AMERICAN MINE ACCOUNTING tance. The Treasurer will make an entry in his books charging "Un- claimed Wages'' and crediting Cash with the amount. \l i I Form 438-B 2-15-10 5M RoU- -Name- -Ck- NOT TRANSFERABLE Sign in Ink PERSONALLY and Present on PAY DAY Statement for Month of- 19- IN ACCOUNT WITH UTAH FUEL COMPANY AT CASTLE GATE MINES Labor- II ti Driving Entry- -Days, % -Hours, @ -Trips, @- -Ovens, @- Turning Rooms- -Yards, @- -Cars- It -Tons. @- Total Earnixqs Medical Department- Smithing Fuel and Material- House and Ground Rent- Board Insurance - Coupons, Current Month- Coupon Balance last Month- ToTAL Expenses Balance Received paymerU in full of above account 19 Sign here- Witness Fig. 168.— Form 22. Pay-roll Deductions. — A detailed statement of deductions made on the Pay-roll is made up in duplicate and a copy forwarded to the Auditor with the Pay-roll. This statement form 23 (Fig. 169) shows deductions made, and the deductions set out in detail. On the reverse side of the sheet the deductions are summarized. The statement is journalized, crediting Pay-roll with the gross amount and debiting sundry accounts with the distribution. MINING COAL AND MAKING COKE 243 CO o ^il It • 1: % 244 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 245 ( ^1 I J lij D Ll I < h D 7L- u O < Q. I a o u I § o % r o ! £" fe « H H O E 03 O CO t« M 60 E 'r" "< "" 2 '3 '3 ^ gj a c a m 0) s; m f^ Pfi r^ n* s X ,^" OB ^ H S « _ ^'^ g S^ 01 ^ c'^ M p ai a u comotiv ry and d Rails o o t: s H r/) piS 5 ^ ^ ^ « es M *^ C C Hois Ordi Taki £ bO D c g O •c 3 hi o •c o c o u i2 U M u a •-) « H Pi tf S ° O ^ .1. O .1.^ H a2 O CO S c c c Q — '"^ --^ 03 « 0) >H ttf bfi bO ^ e3 c3 Bj r^ "O "O 'V M »M fc. hi ^ o3 0} 0] W >^ kH >^ >o C *S o m C OB 03 < a^ « .5 c is S O n en 03 o C as M ^ H rr< J x: o p^ c» Pu £ o 03 >5^ c C-" S M O © o a c £ « © © *- o ^« J2 S J3 « bC p © J= > J5 " TO C O !> OQ W H M o CJ l-H CO M CO is; O CO CO ft O CO CO ?! O CO O P< n as s O o w Pi S M O C -*J bC CI c bC ^ •S £ c © m >» 03 bO •c ^ bO^ 03 C bC bO C C a c3 a a © © C M 1^ C ^ _• c3 T3 c °* O 3 C c8 a © > •J © Q C OQ a c hi 03 Ph bC ^ eS C e: hi I I C W C on 3 m 73 bC o3 a CO bO T3 B « -^1 © o Ph ^ bC bo a c bO .2 hi © © X 3 3 o3 03 ffi fa T3 .S * © C a ;s o g Ph h^ a a J3 © Sj c a S T3 O c O E « i; a to © 3 fl Ts a '^ c © iJ & Pi o p:) c © o M c a 73 c 03 t« C a a eS O 80 -K O hi p ^ H CO © P!i 3 HH J3 •S C 1^ "3 M hi a P3 ;c T3 '3 © bO © c n to >» >. 83 03 > £ bc c © c -n 2 :^2 a g S • ^ s Oi g -3 g -3 ^fiaSnwrtH © 5r 246 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 247 CO Si o CO O 3 m 0) >-> ST) a> fc4 H ca 3 T a 3 .y o ^ u od U 2 IS OB H Tt ^ & 73 a C (a on (1 0) h e] o a t£ > .SO T3 C si o o s S o H o %> H o a, w o i-J : ii CO H CO Si O OS H o U 09 e8 ■►^ a 9 a7^ - - .« — T3 S S 3 g 83 ■a 'S 'g I g I e- a a M c -j^ 5 <» 3 c £ Si o o o e CD ^ $ >< ►! X o WHO o3 03 od •1^ -t-> -tJ O O O H H H n "S. Q. C a 03 0) I ^- X 6 . O -§§ as jg S3 tf .5 T3 C« 13 •? oil c 3 is 3 O u •a t» .3 a> u a Q 13 8 8 o o o ij! CO » CO &!; a O § H 2 a> -is c a 1 w H 03 V V Q. 9) 3 p pq X O (S( H Q ^ 83 O y u ^ « 00 m u c3 O C C fl *3 K « § © JE fie M Z Ul s < a J y D II I < D 2 .J O . ic s a e « o K 3 o s o o H n s s M O - 2 ■ n i * 1 s ^ 1 o e • 1 • s Q 3 cn 1 « g t 5 a ii^ 1 H ■{ c. " S ^ ° { 6 g 1 § 1 2 2 B I S C S ^ ; S :: S : § ^ f S S £ s : <• ^ i M 3 1 1 1| J S S a 1 3 S 5 5 H c- a J 2 s. « «6 -^ - < • Q M U » o 3 a 13 1. o §1 n n (d n O O tt be c c 5 -5 = a 9 *? s o 2 § ? eg u t< ■0 C e] £ a « c (I s! E a • « •- flC e ^ * 2 o 2 s ^ = 's 1 ^ 1 & fi ° e c < « « 5 ^ ; s « i ? « t ■« ^ 1 ? « e 1 ^ a i ^ »' hi Ml c t j c J 2 3 ► J s - 5 % T a < 8 e • ■ c St m o I s a fa a n j! m a 9 « d « O d t 0. • c - 8 a < III «S.2 s^«. ill «ooc 2s?*' llfl Mel 9 1 » J, o = - _ 2 I-: K » S - * "^ £ is 5 i K 2 iis;?-iii= ii=ii° .!. !„._. ■ > • • ■ c 11 C6 O CI o i I C' ill 248 AMERICAN MINE ACCOUNTING Pay-roU Distribution.— A distribution of the Pay-roll accounts is made up of forms 24 (Fig. 170) and 25 (Fig. 171) from the Office Time Books. The different amounts chargeable against each account or sub- division are segregated and entered as a total on this sheet, as a charge against the account or sub-division affected. The total amount of the distribution as shown on the report must agree with the gross earnings as shown by the Time Books and Pay-roll. Separate statements are required for the mine and coke ovens. These statements are journalized, the total as a credit to Pay-roll account and the distribution as debits to sundry accounts. These state- ments are made out in duplicate, copy being forwarded to the Auditor SuppUes Purchased.— All material and Supplies are purchased by the Purchasing Agent located at the General Office. All purchase orders are issued in triplicate. The original copy goes to the vendor, the dupli- cate copy to the office files and the triplicate to the mine office, for which the supplies are purchased. Material is purchased only on receipt of requisition from the mine properly signed. These requisitions are made out in duplicate, the origi- <> Date Quantitj Purchased)' "'"'"I Krt "*"■^^ T"'" Coat liD« Cost TiAn Amount Date Quantitj Used Amount A«-'<'o'Jt No. ^ ^H :^ Fig. 172.— Form 26. nal copy going to the Purchasing Agent and the duplicate remains on file at the mine office. SuppUes-stock Records.— In order to keep an accurate record of all material purchased and used, a loose leaf ledger, form 26 (Fig. 172), is used.^ A separate page is assigned each item or kind of material received. Entries are made to this record from invoices covering material purchased. Each item is entered as to quantity, and invoice cost also its proper pro- portion of the freight charges on the shipment, to cover the expenses of handling supplies at the mine, an amount is added to each item. The sum of all these items gives the cost at the mine, from which the cost per item is derived for use in charging out. Material and Supplies used are posted as credits to the stock ledger from the Report of Material Used, form 28 (Fig. 174). All Coal used in the boilers and for heating purposes at the mine, is MINING COAL AND MAKING COKE 249 charged to the Material and Supply account by journal entry, crediting Earnings. From the Supply account it is charged out the same as any other material. Supplies Used. — Supplies are issued by the Supply Clerk only on presentation of a Supply Order (form 27, Fig. 173) properly signed. 10-4-11-50 Bks-R. P. Co. Form 374 UTAH FUEL CO. Utah. 191 M. & S. CLERK: Plpa.se deliver to the following material: 1 Price Amoiint For What Purpose Used How paid: r-i^-i, 1 No material will be given out without an order from the office. 1 Fig. 173.— Form 27. These orders are in duplicate, the second copy being retained by the party issuing the same. The items on these orders are priced from the stock record, and the amounts extended, at the same time they are entered on the stock records as credits to the stock accounts effected. Form 376-1M-4-7-11 R. P. Co. Account No- Sub-account No. Name of Sub-account Sheet No. (D d Order No. Description of Material and Supplies Used Quantity > For What Pur- pose Used ==ii=:rzzzciiz==ri — ^ 1 1 1 ti Fig. 174.— Form 28. Supply Orders after being entered in the stock records are posted to the Material and Supplies Used Records (form 28, Fig. 174), being 250 AMERICAN MINE ACCOUNTING charged to their proper account or sub-division as the case may be. The charges as shown by this record are summarized and journalized at the end of the month. From this detailed Record of Supplies Used there is made up each month and forwarded to the Auditor a Report of Materials and Supplies Used, form 29 (Fig. 175). UTAH FUEL COMPANY Report of all Jfattrialt and SupplU* u«ed in OpwmH tl n f Mint for Xmth of. JQl .. Fig. 175.— Form 29. UTAH FUEL COMPANY Statement of Local Coal Sales at M!n« m DR. OR. SOLO TO WEIGHT TO WHOM SOLD AND HOW COLLECTED WEIGHT RATE AMOUNT On bmnd from pnrious month Employes Pay-RoU Deductions Cash Sales-B/ vs Mine Sup't. Can set for Local Sales and free Coal Other Sales-B / C vs af per Weight Tickets DATE CAR NO. INITIAL KIND FREE COAL: 1 Employes etc. per detail on back of Output Bepoit Boarding House Store & Office Bldg. Various Mine Bldgs. Hospital Loss in Weights On hand last, day of month Total Totals ThU rai^rt miut oo'U ALL mIu* aixi Fl*. Cual *t bUm »ch month •nd Correct: 1 afCcMl S il« k.pt at H t abox. mn •tUtbo oatpat np art. ■ Uaad' Cost on hand lut day Mine Supt. 'on Oatpat Egport . Fig. 176.— Form 30. A detailed statement of the local Coal sales is made up monthly and sent to the Auditor (form 30, Fig. 176). All fuel shipped to the Coke ovens for making Coke is charged out through the supply account, and at the end of the month the total amount so charged is journalized, debiting Supply account and crediting Earnings. Invoices. — ^All invoices come to the Purchasing Agent, who checks MINING COAL AND MAKING COKE 251 prices and terms. The original and duplicate copies are forwarded to the mine receiving the material in question. The Material Clerk checks against the material received and also the purchasing order and if correct he 0. K.'s. Each invoice is then entered in the stock ledger, giving all information called for. • The original invoice is then forwarded to the Purchasmg Agent, by him turned over to the Auditor for Voucher- ing, it then goes to the Treasurer for payment. A record of all orders placed is kept by the Purchasing Agent, showing the Requisition and Order number and date, who ordered from and information regarding the receipt and forwarding of the invoices. See form 31 (Fig. 177). UTAH FUEL COMPANY Record of orders placed for material and invoices received and transmitted for vouchering ->. mine 19 Req. Order Ordered from Material and Supplies Invoices received and transmitted. Date No. ■ Date To Mine From Mine To Auditor Invoice. No. Date Amount - ''I 'I Fig. 177.— Form 31. Bills Collectable. — ^These bills are really accounts receivable of a sundry nature. They are made out to cover rent due from tenents not in the employ of the company, providing it has not been paid in cash when due, also for material, fuel or labor furnished to individuals. Boarding House— Record of Meals Served. — ^This record is kept on form 32 (Fig. 178) by the boarding-house manager. All meals furnished whether free, chargeable or cash, are accounted for. The manager fills in the name of each person he boards, his check number, if an employee of the company, and the number of meals served to him each day; the balance of the information called for is filled in by the Mine Clerk. Board is furnished to employees of the company only on presentation of an order from the mine office properly signed, stating that the bearer, Name , check No. . . is entitled to room and board until further notice; on the issue of the order employee is charged with I I m 1^' V. 'i \\ 252 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 253 board until the order is returned to the office upon his leaving the board- ing house, by the employee of the company. Record of Meals Served at JiAME KATE Room Rent Total to Collect HOW CULLiiCTED || Per Meal Per Monti Pay Roll II Caah B.C. i 1 1 1 1 H I 1 1 Fig. 178.— Form 32. Boarding House — ^Receipts and Expendltiires. — ^A monthly report, form 33 (Fig. 179), covering the receipts and expenditures on account of UTAH FUEL COMPANY BOARDING HOUSE REPORT, Mine Month of. ...191. £XP£yOITURE3 AMOUST 1 RECEIPTS AMCC AT MtUe on Hand from Ltut Mmlh \ Pay Roll iMduetion* Provinoni \ Oroeerit* \ Bills Collsetxbl* vs. Mine Sup't for Ca*h Meat* 1 Milk M. Lets Mdee < •• •• by Bills ColleetibU Cost per Meal, Prorision* et*. <• .. .. Tree to Employe* •• •. Labor et*. Total .Veals Served •• <> Other EzperuM eU. Total Cost cU. Gain or Los* per M»al eU. Carrtet, Corrtett... Boarding Uou** Manage Min* Superintendtnt Fig. 179.— Form 33. the boarding house is made out in triplicate by the mine clerk. Original to the Auditor, duplicate to General Manager, triplicate to Boarding- house manager. This report is made up from and checks with the board- ing-house accounts in the ledger. 00 < UJ « o z 3 o X UJ Z O 111 o X z o c 5 O uJ Ul to CO Ul X l- z »- < o u H- o U _l _J O o CO z UJ (C u. o Q QC O O UJ oc OS < S Ul CE r o Z cai X t«9 i 3< Ul 6 X z o c o UJ Ul (O 0> Ul Z y- O o> CO 1^ A O T • o 00 o f=4 M III t I I 254 AMERICAN MINE ACCOUNTING Rent Record.— A record is kept on form 34 (Fie 180) of the rpnt account with each dwelling house of the company ';howiV he esTee check number, rental value, how coUected and remarks. Entries are made on these records when houses are assigned to employees and agam when they are vacated. The monthly rent is posted from and to the Pay-roll or Cash Book as the case may be Statement of Rent Account-A Statement of the Rent Account is made out monthly on form 35. (Fig. 181), by the Mine Clerk and for- warded to the Auditor with the Pay-roll. This statement covers the amount of rent collected, how collected, house number and lessee AU dwelmgsare l^ted on this statement in numerical order and if vacant a notation is made m the remarks column. Form470,12-5-10 Im-R. P. FUEL COMPANY statement of Rent Account at „ Mine, Month of. 191 INSTRUCTIONS Show every house number in consecutive order earh poTth. " °''"P'^ °" '^*"^^' ^^ ^ ?a?2t so rei This statement should show all rents and airree with p^ through Pay-roll deduction or Cash * When rent is less than a full month give number of davs and explanation under head of " Remarks "' ^ Kents refunded by vouchers account over collections should be shown m red giving name of lessee, etc """^ roU^feach mS* *^ ^"^'"^' ^'^ distribution of Pay- See other Side for Instructions Fig. 181.— Form 35. Ill MINING COAL AND MAKING COKE 255 Animal Report. — A monthly statement covering all animals at the mine is made out on form 36 (Fig. 182) and forwarded to the General Manager, showing Name, Condition, working or idle, etc., on the reverse side of this statement is a recapitulation showing, animals at work, on the range, killed or sold, etc. Form 554-2m— 7-9-10 FUEL COMPANY ANIMAL REPORT Report of Horses and Mules at Mine For- 191 No. Kind Ht. Age Wt. d o o O u o Killed or Injured Name of Man in Charge Sold or Trans- ferred To Amt. RECAPITULATION Animals at mines first of month Animals on range first of month s Animals purchased during month Animals killed and Sold during month- Animals transferred during month Animals at mines last of month Animals on range last of mouth Total on hand No. of Animals injured during month ; No. of Animals died during month acct. sickness No. of Animals died during month acct. injury — Average No. of Animals working during month Average No. of Animals idle at barn during month- Average No. of Animals on range during month Total No. last of month Note; Give cause of Death or injury to each Animal Remabks ^ Correct- Mine Supt. -Approved- Veterinarian Fig. 182.— Form 36. Animals— Killed and Sold. — A monthly report of Animals killed and sold is made out in duplicate by the mine clerk on form 37 (Fig. 183). 256 AMERICAN MINE ACCOUNTING The or^mal copy goes to the Auditor. Animals purchased are shown on the debit side and animals killed or sold shown on the credit side ThS report IS a detailed statement of the Animals Killed and Sold Account in REPORT OF ANINALS KILLED AND SOLD at. Mine- Balance from last month Balance from last month Balance Charge Hauling ^^y55!i^iminefirst of month Animals on range first of month ^HHggJlPurchagedd uring the m onth ^»?^^iiKilled^Sold_du^^ Animals at mines last of mo nth Animals on r an ge last of month Total on hand Fig. 183.— Form 37. Forage Report.-A monthly report (form 38, Fig. 184) is made out showmg the receipts and consumption of Hay and Grab durng the month ager and the duplicate to the Auditor n.«^?**T*"f -^r^*"*-"^* ^^^ ^""^ "^ ^"^^ '"^'^th a Nationality report is itZT- rf "' ' '"^'"'^^ '^' ''"'' ^'"P'^y^d- The information fo inlT O "": ''"" *'' P'^"°"^ "'^^^^ *'^« '»^*'--li*y of each man « noted. Ongmal copy goes to the Auditor, duplicate to the General Manager and tnphcate to the Superintandent. See form 39 (Fig 185) DaJy Report of Mine Operations.-At the end of each day's run a daily report of operations is made out in triplicate (form 40, Fig 186) Manrger "'"^ '"'' '" ''' ^"'^*''' ''^' '''' ^"P"''^*^ *" ^^e General This report covers the Force employed, Animals working. Shots fired and missed, Cars dumped, Trips run. Amount of Coal mined, hipped and the cause'" ' '"'"' ''" *'' ''"^^ *^^ ""^^ "^^^^d, ddays and Daay Report of Coke Oven Operations.-A daily report covering the operation of the Coke Ovens is made out in triplicate (form 41,^^ Manager " '°^^ ^°'' '° '^' ^''^'"''' '^' *"P"''^*« *« '^^ ^^^^'^ \ MINING COAL AND MAKING COKE 257 UTAH FUEL COMPANY Report of Barn Supplies and Service At ._ Mine — 191. POUNDS GRAIN POUNDS HAY BRAN CORN OATS ALFALFA WILD TIMOTHY On Huid First of Month Aver, No. Animals Fed Per Daj Eeceived During " 1 i <• « Working in Mine TOTAL »• « tt Outside Fed During Month • • .. ..Not Working Sold " •» TOTAI, No. .inimals KUled 11 >• Injured On Hand Last of Month '< •• In Bam Fed Per Animal Per Da; > > t « In Pasture Total Amount Expended for Labor $ " '• '» •' Medicine? Cost Per .inlmal Per Day: Grain Hay Ubor Medicine Total ___.__._ __ __ Medicine on Uand Last of Month Correct AfproTod Mine Supt. y crterlxurian Fig. 184.— Form 38. UTAH FUEL COMPANY Report of Men Employed at Mine 191 — NATIONALITIES Miners in Mine Dajr Men in Mine Day Men Outside SupCMine Foreman Clerks, Opr. Janitor Coke Oren Hen Men on Construction Work TOTAL American German Finn Swede Austrian Slaua French Italian Greek Negroes Mexican Japanese Chinese TOTALS Original to Auditor Duplicate to Gen'l Mgr. Triplicate to Qen'l Supt. Mine Bupt. Fig. 185.— Form 39. 17 i 258 AMERICAN MINE ACCOUNTING Form9-10M-2-7-ll.RP.Ce. ^7^^ FUEL COMPANY Daily Report of Mine Operations Mine No 191 Men Employed Inside Miners Drivers Trappers and Couplers Hoist and Ropemen Other Day-men Machinists and Helpers Pumpmen Engineers and Firemen Out- side Total Miscellaneous Animals in Mine Outside Crushermen Pumpers and Pus hers Couplers Coal Loaders Other Day-men Construction Work Boarding House Not Working On Construction W^ork No. Shots Fired Shots Missed Mine Cars Dumped (Coal) (Rock) Trips Made by Hoist Supt., Mine Foreman Clerks and Janitor TOTAL COAL MINED, SHIPPI :d ANE Mined ► ON HAND NOT BILLED OUT Shipped On Hand Kind of Coal Cars Tons Cars Tons Cars Tons Coal Box Commercial Lump Railway Run of Mine Smelter Nut Slack Dust Dust Wasted Coal to Boilers (kind) Coal to Coke Ovens Local Scales (kind) Railway Engines (kind) Company Mine Buildings ■ Rock smd Waste TOTALS 1 Mine Worked Hours Min — ' Idle Account Delayed Fig. 186.— Form 40. MINING COAL AND MAKING COKE 259 This report covers the Force employed and statistics regarding the operation of the ovens, the production and disposition of coke according to grades, etc. Form 489-1-12-1 1-2 M-R. P. Co. UTAH FUEL COMPANY Daily Report of Coke Oven Operations. Sunny side, - 191 First Class Gas Coke Screenings Total I*roduction 0° i-l Loaded in R. R. Cars 5,0 2*3 Docked Q Total Brought Forward Total Coke Billed Cars Cars Cars Cars a Loads Unbilled M Part Loads On Docks Total Men Employed No. Ovens Pulled and Charged Superintendent Foremen No. Ovens Pulled Only No. Ovens Charged Only Clerks No. Ovens Idle Account Repairs Weightmen No. Ovens Lost Account Not Ready Bin Men No. Ovens Lost Account Larry Men No. Ovens Lost Account Cart Men No, Ovens Burning Car Droppers No. Ovens in Operation Blacksmith and Helpers No. Ovens Not in Operation Mason and Helpers Total Number of Ovens Track and Water Men Slack Record Plastering Oven Doors Other Day Men Brought Forward Cars Tons Total Company Men Slack Dumped Levelers Total Coke Pullers Slack Charged Coke Loaders Balance in Bins Total Number Men Remarks:. Superintendent of Coke Ovena Fig. 187.— Form 41. I-: 260 AMERICAN MINE ACCOUNTING Monthly Report of Operations.— This report (form 42, Fie 188) ia made out m triplicate at the end of each month, the original copy going Forma 226 2 M 3-15-11 R. P. Co. UTAH FUEL COMPANY Average Report of Operations....^ Mine No Month of. -191 Mine Operations I g MM H Last Year No. days mine worked 0) 4> Mine Operations Total tons coal mined Total mined from pillars entries and rooms Average No. men in mine Miners Day Men Drivers Hoist and rope men Trappers and cou plers Animals in mine Average No. men o utside Day men Coal loaders Dumpers and top men Couplers Engineers and firemen Men hauling props Powder used Pounds Hercules black No. shots fired missed No. mine cars dumped coal waste No. hours delayed acct. COKE OVENS Avg. No. Co. day men coke pullers Leve lers Loaders storing coke No. cars coke loaded No. ovens delayed acct. ■*» a o JS H o o .A3 081-1 Avg. No. trips made by Hoist No. cars loaded Coal Box Percent, coal cars box cars Commercial lump Nut Railway lump Run of Mine Slack Dust Local Sales Coal to boilers Dust wasted at mines Rock and waste Hours idle account of COKE OVENS No. days ovens worked tons coal charged coke made / Percentage of coke to coal Avg. tons made per day Avg. No. ovens charged drawn No. tons coke stored ^ Fig. I88.--F0RM 42. MINING COAL AND MAKING COKE 261 to the Auditor, and the duplicate to the General Manager. The report covers statistics of Force employed at both mine and coke ovens, also tonnage for the month, previous year, etc. Weighmasters Report. — All railroad cars loaded are weighed and recorded on a track sheet (form 43, Fig. 189) made in triplicate. The, original copy goes to the Auditor, the duplicate to the Chairman of the Local Freight Bureau, the triplicate copy remains on file. Regular Bill of Lading covering coal shipped is made out from this report. Instructions for filling out the forms are printed at the bottom. Form L. U. F. B. 18 The following car loads of ORIGINAL Form U. F. Co., UTAH FUEL COMPANY No Wftrft weicrhftd af. T 478. Mine > 7-12-10- lo -10m Condition of weather on Scales No. Date 191 - 1 1 Consignee 'i 3 Date Billed 4 WaybiU No. 5 Dummy Doors 6 Cars 7 Gross Weight 00-3 3 < 9 Net Weight 10 Destination Weights 11 Capacity of Car 12 Marked Weight of Car 13 Remarks a 6 O Tare t ^ =i=i:==:z=iz=iz=] mSTRUCTIONS Columns 1, 2, 3 and 4 to be used only by Utah Fuel Company's Mine Offices. Columns 5, 6, 7, 8, 9, 11, 12, and 13 to be used by Weighmaster. Column 10 to be used by C. H. Griffin's Office. Scale cards covering all cars reported must accompany this report when sent to Mine Super- intendent's OflSce, where they will be checked with this report and filed for future reference. Original must be sent daily to auditor. Duplicate to be mailed to C. H. Griffin, Chairman Local Utah Freight Bureau, Salt Lake City. Triplicate for Mine Superintendent's file. Fig. 189.— Form 43. Shipping Report.— A daily Shipping Report (form 44, Fig. 190) is made out in duplicate original copy to the Auditor and duplicate to the General Sales Agent, this report is made up from the Weighmasters reports. There is also added by the Auditor the earnings of the shipments shown. 262 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 263 o o 05 o p •8 9 O CQ P" . w CQ o o o p 8 p i o i H H 1 g ^ I 11 H 1 1 H 1 S5 Q 5 H 1 1 p J J 1 H O H H J H 1 1 1 2 b M a J 1 »5 H >4 1 1 A r-t M CO «• to s s ^ o o •H Pq 264 AMERICAN MINE ACCOUNTING MINING COAL AND MAKING COKE 265 UTAH FUEL COMPANY 1 g 1VX0X 1 1 1 1 1 1 1 1 1 1 Oi SJdioqerj ^^ ^^ tH saadiajj pire suosbj^ „ „ uauiajo^ — sudAQ ^9^ BJapBO'^ 951O0 saaiin^i aj[Oj udxn-A'BQ aaq^O 1 1 ejdddojQ JB3 sjapuiQ SuiAOUia'jj 1 aa c > o 4) O 31DBJX H H ^^lO uara-ALTBi Uig ^B IB03 pBOJUfl sjadpjj pire snosBp^ sjadiajj puB q^irassioBia UBUiq3ia^ uaiuajoj 1 v o O :^no P^ina ^o^ sSumaajog cjno pailia ^o^ 93103 p^:^sB^ s3mnddjag paddiqg saninaaaag papBo-^ gguiuaaaag papBOT Xi^^jB J SJBO -ji -a 1 1 1 suox paddiqg 93103 SJB3 suox papBo-^ 93IO0 SJB3 paSjBTio 1B03 g "a Q O 3 Oh m > o xNnooov •4- ll ] »» »» »» ol 1 c CO u V a o _>. "5 Q O u o u paABiaa „ „ 01 It If >• t« II II 31 1 [B03 ou ;^.oov paiC^iaa suaAQ '%} 01 XNnooov »9 *» 9t >l ft ff OL M ^on „ „ „ „ 01 1 If f f f » »t f f 1- pa3jBq3 puB pann J suaAQ '^J 01 Q 1—1 (N CO "* 05 CO 1— 1 CO 2 9 > < O t CO 05 o M 266 AMERICAN MINE ACCOUNTING UTA REPORT OF _ j H FUEL CC )MPA^ IND DIJ lY COAL MINED / Mine No JTRIBUnON • ^on(h of_ 19 •- — ..- — — __ ^ — MINED Total Produot Pounds n Total to Aco't for Pounds Sulmet on band from laat month, Min«l b7 Miners, P>j Roll, Min«d hj Compwi;, Day Men, Mined Pluj Peroaatage Dwlucted, 1 Total, 1 Lan Loaa In Wei^ta, Plua Oaia in Weight*. Total, "^ DISTRIBUTION Shipments, j^^p " Run of Mine Nut Slack or Sareanin^s Durt D. 4 R.a.R.B. Engines a* Mines ( Per Coal Tickets ) Lump " " '* " •• •• " Run of Mine Free Coal ( See rerena side for detail ) Coal to OoUers, .. .4 Boarding House Lump •< '• Stace and Office BuUdlng, '• •• Various Mine Buildings. <• Coal to Coke Oren Bins, gi^^ Coal on Hand in R.E. Cars Lump *• " •* " Run of Mine *• •* •* '* Nut Slack or Bcreaniagt • 4 .• In Bioa, SImo^ Total, _ COKE POUNDS II POUNDS Coka «« kand froa prerious morth I Coka.Mad«. 1 Total to Ship Amount Shipped .. """"""■ Ralanoa on Hand Coka sonanlnn shipped [ Jfo. Days Mine Worked Correct.- Mine Supt. STATEMENT OF FREE COAL FURNISHED iRever,e SMe) NAME OCCUPATION KIND weight} REMARKS Total. L 1 Fig. 194.— Form 48. MINING COAL AND MAKING COKE 267 Coal and Coke Mined and Shipped. — A daily record of the production and shipments of both coal and coke is kept on form 45 (Fig. 191). This record shows the production according to grade, also the shipments according to grade. Record of Operations Mine. — This record is in book form. In it are recorded each day the production of Coal according to grades, the ESTIMATED COAL AND COKE TONNAGE AND EARNINGS Date 1903, from Mine "T \ COAL 1 1 1 1 \ 1 TONS 1 EABN'OSJ TONS CAEN' OS 1 TONS EAEN'OS] TONS EAKN •GS TONS 1 EAHN-aS| Utah points via K.Q.W.Ry. " " " O.5.L.R.R. Colo. poinU Tia D.Sl R.G.R.B. | .. •. .. C.M.Bj. Idaho " <• O.S.L.R.R. r\ Montana < « < * < * — o Washington " " Oregon " " " Nevada " " So.Pao. California " •• TOTAL „ „ ,:.tO BAILRfiABB R.G.W.Ry. D.& R.G.R.R. C.M.Ry. O.S.L.R.R. So.Pac.Co. TOTAL Goal to Coke Ovens CO. • 1 •• •' >• S.S. " " BoUers C.C. " " •' W.Q. <• •< •• C.Q. •• .. '• 8.8. • • •> •> Somerset Coal Sold at Mines Coal Unconsigned TOTAL 1 TOTAL COAL j 1 COKE r\ Utah Smelters — u << Other Industries Idaho Montana Tievada California TOTAL TOTAL COAL AND COKE | \ R£MARKS: Fig. 195.— Form 49. Force employed, and misc. information regarding Animals, Shots Fired, etc. The information for this record comes from the Daily Report of Operations. See form 46 (Fig. 192). Record of Operations Coke. — This record is in book form. In it are recorded each day from the Daily Report of Coke Oven Operations, the 268 ; :• il I I I 1 a S^ sJ a as o -a |;3 11 . 8-5 ! ° g isl B ill ^ ; 2-5 H ^1 6 :_£_ rS ' '^'' — o § o i 1 O : i . 3 1. t ■ CO s ^ ; ^1 o -1 __. i f ; 2 1 00 is «« o 1 ^ _ ^ ^1 _ ^ .li AMERICAN MINE ACCOUNTING number of Ovens Pulled, charged and delayed, the Coke loaded and the Force employed. See form 47 (Fig. 193). Report of Coal Mined and Distribution. — At the end of each month a report is made out (form 48, Fig. 194) covering the production and distribution for the month. A copy of this report is sent to the Auditor. Estimated Tonnage and Earnings. — This is a daily report made out by the mine clerk on form 49 (Fig. 195), and sent to the Auditor. This re- port shows the shipments classified as to grade also as to States consigned to and Railroad lines. Against the grade classifications are shown the tonnage and estimated earnings therefrom for each shipping classification. Cash Book. — The cash book is kept in duplicate thus doing away with the extra work necessary in rewriting for report to the Auditor. The dupli- g cate page is torn from the book at the end of each month and forwarded to the Auditor. The I cash book is ruled four columns on the receipt o side, these columns are headed. Sundries, Material ^ and Supplies, Local Coal Sales. On the disburse- ^ ment side, the one column that is used is headed Remitted to Treasurer. Journal. — This book is the standard journal and used as such. Journal of Corrections — Coal Sales. — ^This book is used for making correction in the weight or price of Coal or Coke shipped. In making entries in this book debits are shown in black ink and credits in red. At the end of the month the differ- ences in the weight and earnings are journalized in the usual manner. See form 50 (Fig. 196). Ledger. — Ledgers are not used at the mines, all accounts are kept at the General Office. o o WASATCH STORE COMPANY This company operates stores, doing a general mercantile business, at the various mines of the fuel company. MINING COAL AND MAKING COKE 269 The following accounts are carried on the general ledger: 1. Treasurer 2. Buildings 3. Store Fixtures 4. Teams and Wagons 5. Merchandise Bought 6. Merchandise Sold 7. Expense 8. Earnings 9. Vouchers 10. Pay-roll 11. Coupons, books and Stationery 12. Coupons Outstanding 13. Taxes 14. Insurance 15. Depreciation account 16. Individuals and Companies 17. Profit and Loss 1. Treasurer. — This account is handled by the Auditor the same as Cash. When Vouchers are paid the Treasurer is credited and Vouchers charged. 2. Buildings. — This account covers the cost of all buildings owned by the store company. 3. Store Fixtures. — This account covers the cost of all store fixtures and furniture of the company. 4. Teams and Wagons. — This account covers the cost of all Teams, Wagons and Harness of the company. 6. Merchandise Bought. — All merchandise purchased for the various stores of the company is charged to this account through the Abstract of Vouchers. 6. Merchandise Sales. — ^All sales at the stores are credited to this account. Charge sales being charged to Individuals and Companies; Coupon sales being charged to Coupons Outstanding and cash sales are charged to Treasurer, this account being handled exactly the same as the cash account. In closing the books, this account is closed into the Merchandise Bought account, in order to arrive at the actual gross earnings. The balance at the credit of this account (Merchandise sales) represents the sales at cost. Sales Report. — A weekly report is made out in triplicate on form 51 (Fig. 197), at each store. The disposition of these reports is explained on the forms. This report covers the sales, receipts, and remittances in detail. 7. Expense Account. — This account gives all salaries of store em- ployees and all other expenses incurred for the operating or maintaining the stores of the company including depreciation charges. 8. Earnings. — The monthly gross earnings of the different stores of the company are estimated separately, based on the per cent, of gross earnings to sales for the previous six months, and entry is made charging Sales and crediting Earnings. Inventories are taken every six months and any adjustment necessary is made at that time. 9. Vouchers. — This account is credited with all Vouchers passed to the Treasurer for payment, as per the total of the Abstract of Vouchers I 270 I > AMERICAN MINE ACCOUNTING Form 200 WASATCH STORE COMPANY MANAGER'S REPORT OF SALES. RECEIPTS AND REMITTANCES . — Store for week ended— ^^ SALES Coupon Sales Ind. and Co.'s Sales Cash Sales, per Registers Total Cash on Hand RECEIPTS From Coupon Sales Ind. and Co.'s " Coupons " "Cash" Cash Sales, per R egisters Over or Short Total remittances" Acc't Coupog Sales Sent to A uditor Ind. and Co.'s "Coupons" Sent to Auditor Cash Sales "Cash" Sent to Treasurer Balance on Hand at Store Total Original to Auditor with Coupon Remittance Duplicate to Treasurer with Cash Remittance Triplicate to Manager Correct: Detail of Balance _191 Store Manager Gold Silver Compare above figures with exhibit and see that they agree. Store managers wiU retain impression copy of this report. Currency Total Fig. 197.— Form 51. ctSLd' ''"''"' "' ^"'"^ '""'^ '""""' " """''^'^ ^'^d *^^ Treasurer is 10. Pay-roU.-The store Pay-rolls are made up in the same mar,npr as the mine Pay-rolls and are forwarded to the Treasurer Tjayment Payment is made by checks and the Pay-roU account chafed tht Treasurer bemg credited. The Pay-roll distribution is charged to ex pense account. i-"<"gea to ex- 11. Coupons, Books and Stationery.-This account is charged with aU boS I '""'"'' '^ the company, also with all store' stadone^ bought. As coupons are issued they are charged to Individuals and I CO I 6 O d B o 1 1 I ! O < o o o CO X U H < CO < MINING COAL AND MAKING COKE O) o JS c o o +3 u o a v p^ a s m c o a 3 O o c « -2 I < ji 5 a o S < ; ; < • • ■ 1 I"—* o • • 8 6 03 M O O PQ 1 \ ; ; i $10.00 1 00 o O OS O 55 8 id 4« PQ ,55 8 8 si » O O n 15 • • $1.00 1 CO pq J 1? '•5 d s O a P Balance from previous month Received Commencing No. Closing No o H Sold Commencing No Closing No Balance on hand Commencing No Last No. on Hand 9 c i a o a •a ■*» 03 0) (3 08 a 3 2 3 d 0) OO 73 d at d o a M u 03 v 0) o 03 a o a In J3 o 271 a> o 00 OS o i t I I 272 AMERICAN MINE ACCOUNTING Companies A/C and credited to this account. The mining company- collects through the Pay-roll for coupon books issued by the store com- pany, and at the end of the month when these collections are forwarded to the store Treasurer, he reports the same to the Auditor, who makes a journal entry charging Treasurer and crediting Individuals and Com- panies A/C. Stationery is charged out to Expense account as used. Coupon Report. — At the end of each month a Coupon Report is made out in triplicate on form 52 (Fig. 198) at each store. The disposition of these reports is stated on the forms. This report shows the coupons on hand the first of the month, amount received during the month, amount sold during the month, and balance on hand at the close of the month. 12. Coupons Outstanding. — The company issues coupons in book form to facilitate trading at the company's stores. When coupon books are issued to employees, an entry is made in a Coupon Register for this pur- pose, listing the name. Check number, House number, Coupon numbers and the value of the same. Employee's receipt for the coupons they receive opposite the entry in the register. All the amounts due the company for coupons issued are collected on the mine Pay-rolls. Cou- pons redeemed by the store company are remitted to the Auditor weekly. On the general books in the Auditor's office, an entry is made each month charging Individuals and Companies, Coupon account, and Crediting Coupons Outstanding, with the total amount of Coupons issued during the month. An entry is also made charging Coupons Outstanding and crediting Merchandise Sales with the total amount of coupons taken in by the store, and remitted during the month to the Auditor. 13. Taxes. — The store company taxes are handled in the same way as those of the mining company, being pro-rated out one-twelfth each month to expense account. 14. Insurance. — The insurance account is handled in the same manner as the mining company handles theirs, being pro-rated out to Expense account one-twelfth each month. 16. Depreciation. — This account is credited with the various amounts charged off each month to Expense account, for the Depreciation of the Store buildings. Fixtures and Furniture, and Teams and Wagons. The rate of Depreciation is figured at 10 per cent, a year and the amount is pro-rated to Expense account one-twelfth each month. 16. Individuals and Companies. — This account represents the total Charged sales and is credited with total amounts paid on account each month. 17. Profit and Loss. — All operating and Income accounts are closed into this account at the end of each year. MINING COAL AND MAKING COKE 273 A monthly Financial Statement is made up by the Auditor covering the operations of the company, of which the following is a copy. WASATCH STORE COMPANY Exhibit INCOME ACCOUNT For the month of Gross earnings Expenses Total net earnings from store ADD — Vouchers, Discounts, etc. TOTAL INCOME DEDUCT— Taxes Insurance Depreciation TOTAL NET INCOME INCOME ACCOUNT Fiscal year to date Gross earnings Expenses Total net earnings from stores ADD, Vouchers, Discounts, etc. TOTAL INCOME DEDUCT— Taxes Insurance Depreciation ADD, Actual earnings in excess of estimated earnings for six months ended as disclosed by inventory LESS, Dividend No declared and paid in. NET INCOME PROFIT AND LOSS ACCOUNT By balance at credit of Profit and Loss account Income as above To dividend No Balance By balance to credit of Profit and Loss account BALANCE SHEET 19 i Ml 1 Current Asset. Fire Insurance (not charged out) Coupon books and Stationery Due from Indvs. and Companies Coupons sold mine employees Due from Bills Collectable Due from Utah Fuel Co. Cash on hand at stores Cash in hands of Treasurer 18 274 AMERICAN MINE ACCOUNTING CURRENT LIABILITIES Vouchers Pay-rolls Coupons Outstanding General Accounts Merchandise Store Fixtures Teams and Wagons Buildings Less depreciation Capital Stock Deferred Accounts Unpaid Taxes Profit and Loss CHAPTER V MINING AND MILLING GOLD ORE ACCOUNTING METHODS OF THE PORTLAIH) GOLD MINING COMPANY In the Cripple Creek District of Colorado, the Gold bearing ores, which are tellurides, occur in a system of veins and irregular replacement ore bodies. The veins have an almost vertical dip and are generally narrow. The development of these Gold deposits is by vertical shafts, levels being run from the shafts at regular distances. The vein rock is broken down in the stopes with Air Drills, it is then loaded into tram cars, and trammed to the shaft, where the cars are run onto a cage and hoisted to surface. At surface the cars go directly into the Ore Houses and are dumped, all the ore is screened, the coarse ore being washed and hand sorted before shipment. First class ore is shipped direct to the smelter, the other ore is sold to the company's mills the same £is if it was going to a custom mill, a regular treatment charge being made. Ore when received at the mill goes first to the crushers and then to the concentrating tables. From the tables the concentrates go to the Barrel House and are diverted into tube mills and slimed with a cyanide solu- tion, the pulp passes to several filter presses for filtering. The rich gold solution from these presses is precipitated on zinc dust. The resulting precipitates and concentrates are reduced to bullion. The Portland Gold Mining Company operates two mills, one at the mine and one at Colorado Springs, Colo. In their method of accounting, each mill and the mine are independent. Books of account are not kept at either mine or mills except a "Petty Cash** Book, but bookkeeping is done at the Head Office. The accounts for the Victor Mill only are shown, 275 276 1 I 5? K H H Q H^ O O Em O O o « AMERICAN MINE ACCOUNTING £ es V 02 o a a O 6 ■*3 va ■*3 2 .» cu (S4 u o ■»^ "3 E CO a: 2 a d o eS a .a a • mm s a 03 C « a o S c fl S>'S? ^S a c s u \^ % d s s O fe o d =3 OH 3d « a « I id .2.2 l-S Q<;pHSfs,a2H< o OQ d ? d O 0) w o d 02 +3 o d '5. o o d •a c •3 d { t« d e3 ■tj 39 e OS a ^ J au d a ■| 1 .2 a 2 O ■a a 1 & t> X d X d d u 3 Taxes Legal E Miacella Office E t4 M - a fe .a s: g a -3 ffl H H M I CO 6 e3 02 1 i a III I 02 bC M ^•S.a M d 1 o d 03 a a "fc d M w «? a -g t^ -^ fe I ^ 03 a "S tl J3 ? « H H W M O 3 o 12; JS 02 bO M d • FN e5 O d «4.a w)S k a C d M W .S d .- _ oJ d -^ » 83 a -s t: J3 .1 « H S W j2 O ^ S N d 'f^ 43 d ^ 3 d a S3 13 $ > m i) c3 Q tf bC M bc d d d S3 O d w - a 'S a bo •^ a II .2 £ 2 2 -s fe .9 « 2 d Q O. S3 « -2 o 5 3 u ID 09 O b< o ID d MM ^"^ a d d mTJ X „ d -n ^ fl w 5 d aj .d 03 , -^ a-s 1 ^ fe 2 i 2 -g t -d be a 5 o i -^ ^ a bc d d mT? X d -a -c "P d H •3 a S3 .3 63 ^ d 3 d 3 O o a § Q be M 1 § -d .2 ^ ^ O t:^ r J*' CO c >< t-i .JM MINING AND MILLING GOLD ORE 277 HEAD OFFICE— LEDGER ACXIJOUNTS General accounts Sub-accounts Capital Stock Securities Property- Cash Vouchers Payable Accounts Receivable Buildings Machinery Headworks PprmaTipnt TCouiDment Cars and Rails A \]^X XXXCwXXv^XX U JL-i vJ I-4I J^xxiV/-*"*- V ...,»■•.•••••••.•. I Pipe Lines Tools and Appliances Stable Account Office Appliances Loss and Gain Dividends Breaking Ore Tramming Timbering Hoisting Sorting and Loading Mininer Exoense Pumping ^^X^AXAXm^ J— J ^v i-^Vy***-' V ••.•••••••••••••••"■"■■■ x^ Lighting Assaying and Sampling Surveying Repairs General Expense Furniture and Fixtures Drainage Tunnel Coarse Crushing Conveying and Sampling Fine Crushing Concentrating Classifying Tube Mining De-watering Victor Mill Agitating • Precipitating Melting Filtering Solution Tailings Expense Assaying Expense Bullion Expense • Concentrates 278 AMERICAN MINE ACCOUNTING HEAD OFFICE— LEDGER ACCOUNTS General accounts Sub-accounts Portland MiU Gold Account Pay- roll Supplies Litigation Unclaimed Wages Unclaimed Dividends General Expense. Officers' Salaries Insurance Taxes Legal Expense Miscellaneous Office Expense.. Salaries Rents Stationery and Printing General Expense Capital Stock.— To this account is credited the amount of the Capital Stock of the company (par value). The debit for this journal entry might have been to "Subscription," "Treasury Stock" and (or) "Prop- erty," depending entirely upon the way the property was originally purchased and the disposition of the stock at the time the company was organized. Securities.— This account is charged with all investments in the stocks or bonds of other corporations, and will be credited with the proceeds of the sale of such securities. Property.— This account is charged with the original cost of the mining property, also the cost of additional lands purchased. Cash.— -This account is handled in the usual manner, showing the receipts, disbursements and balance on hand each month. Vouchers Payable.— This account is credited with the footing of the Voucher Register for the month and is debited with all Vouchers paid during the month as per Cash Book. Accounts Receivable.— This account shows the amount due the company in the aggregate. Separate accounts are kept with each individual or corporation with whom an account is opened. Loss and Gain.— The following accounts are charged into this account each month by journal entry: Mining Expense General Expense Victor Mill Gold. Portland MUI MINING AND MILLING GOLD ORE 279 When the surplus credits of this account are of such proportions as to warrant the Directors in declaring Dividends, the amount so declared is debited to this account and credited to the "Dividend" account. Dividends. — This account is charged with all dividends declared by the company and paid to stockholders. Permanent Equipment. — ^This account is charged with all Plant Account expense each month as per Superintendents' reports. The fol- owing sub-accounts are carried for the mine: Buildings Pipe Lines Machinery Tools and Appliances Headwork Stable Account Cars and Rails Office Appliances. Accounts are also carried for each mill. Mining Expense. — This account is charged with Stoping and Develop- ment expense as shown by the Mine Agent's report each month. The following sub-accounts are carried: Breaking Ore Tramming Timbering Hoisting Sorting and Loading Lighting Assaying and Sampling Surveying Repairs General Expense. Pumping Furniture and Fixtures. — This account is charged with all office furniture including desks, tables, chairs, typewriters, adding machines, check pe^rf orators, etc. Drainage Timnel. — This account is charged with all payments made on account of the construction of the Deep Drainage Tunnel which will furnish permanent drainage for the mine below the present working levels. Victor Mill. — This account is charged with all milling expenses each month as per reports of the Mill Superintendents. The following sub- accounts are carried: Coarse Crushing Convejdng and Sampling Fine Crushing Concentrating Classifying Tube Milling De-watering Agitating Precipitating Melting Filtering Solution Tailings Expense Assaying Expense Bullion Expense Concentrates Expense. Portland Mill. — This account is handled the same as the above. Gold Account. — This account is intended to cover the income re- ceived from the sale of all product of the mine and mills, and repre- sents the earnings of the company from production. Pay-roll. — This account is credited with the amount of the pay-rolls as forwarded from the mine and mills and charged to their accoimts; I 280 AMERICAN MINE ACCOUNTING when the checks are drawn for these amounts the total sums are charged to this account from the Cash Book. Supplies.— All supplies for the mines and mills are charged to this account through the Voucher Register, and credit is given this account for all supplies used by the mine and mills as per the monthly Cost Sheets. Litigation. — The expenses of all litigation goes into this account, and an estimated monthly proportion is charged out each month to Legal Expense. Unclaimed Wages. — ^This account is credited with all unclaimed wages of workmen which have not been called for during a period of six months. Unclaimed Dividends. — ^This account is credited with all dividends remaining unclaimed for a period of six months. General Expense.— This account comprises the following sub-accounts: Oflacers' Salaries. — This account is intended to cover the salaries of corporation officers only. Insurance. — This account is charged with a monthly proportion of the insurance premiums falling due in the year. The credit for this charge is to the "Insurance Suspense" account. Taxes. — This account is charged with a monthly proportion of the Taxes for the year. The credit for this charge is to the " Taxes Suspense '' account. Legal Expense.— This account is charged with all Counsels' fees, Legal retainers, and all expenses incident to any litigation of the company. Miscellaneous. — This account is intended to cover Directors' fees, traveling expenses, and all expenses not covered by the above accounts. Oflace Expenses. — This account is intended to cover all expenses of the General Office itself, and is shown under the following sub-divisions. Salaries. — To cover office help. Rent. — To cover the rent of the General Office. Stationery and Printing.— To cover all books, stationery, printed matter of all kinds and postage. Miscellaneous. — To cover all General Office expenses not covered by the above, such as Telephone, light, general supplies, etc. In the annual report to stockholders a Financial Statement is shown as follows: SECRETARY AND TREASURER'S REPORT Operation for 1911 Gross value of Ore mined and shipped Gross values recovered by New Mill Net cost of Mining and Milling Gross profit on operations MINING AND MILLING GOLD ORE Operation Continued Gross profit as above Interest Discount and Exchange Revenue from other sources Net profit on operation of mine and mills 281 Surplus or Profit and Loss Statement for 1911 Balance January 1, 1911 Net profit as above Sundry losses on railroad claims Dividends paid Depreciation: Value in place of ore mined Mine Property Mill property New mill property Permanent Equipment Office Furniture and Fixtures Railroad Rolling stock Drainage tunnel Balance to 1912 account Cash Receipts and Disbursements for 1911 Balance January 1, 1911 From operation of mine and mills Bills Receivable Sale of Junk and Revenue from all other sources Vouchers and Pay checks Dividends paid , Balance January 1, 1911 Balance Sheet, January 1, 1912 Cash on hand and in the bank Ore on hand at the mill Bills and Accounts Receivable Store and Supplies at mine and mills . Property account: Mine Mill New Mill Permanent Equipment Railroad Rolling Stock Securities Furniture and Fixtures Drainage Tunnel Litigation and Engineering Suspense Insurance Prepaid 282 I' i: •y t AMERICAN MINE ACCOUNTING Unclaimed Wages Unclaimed Dividends Unearned Treatment Charges Capital Stock Surplus, or Profit and Loss General Accounts Stoping. Development , Milling. Plant Account Cash Vouchers Payable Accounts Receivable Pay-roll Supplies. Insurance Hospital MINE ACCOUNTS— MINE BOOKS Sub-accounts Breaking Ore Tramming Timbering Hoisting Sorting and Loading Other Expense Drifts Crosscuts Raises and Winzes Shaft No. 1 Shaft No. 2 Shaft No. 3 r Portland Mill ' Freight Tramming to Victor Mill Buildings Machinery Headwork Cars and Rails Pipe Lines Tools and Aplliances Stable Account Office Fixtures Storehouse Explosives Lumber and Timber Fuel Distributed Accounts Carpenter shop and Surface Blacksmith Shop Machine Shop Boiler Room Compressing Machine Drills Auxiliary Hoists Hoisting Electric Plant Waste Haulage Ore House Tramming Timbering Fuel Lumber and Timber Explosives Supplies Pumping . Lighting Assaying and Sampling Surveying Repairs General Expense Office Expense Victor Mill Accoimt MINING AND MILLING GOLD ORE 283 Stoping. — ^This account is made up of the following sub-accounts: Breaking Ore Tramming Timbering Hoisting Sorting and Loading Other Expense Distribution Sheets. — For each mine opening, both stopes and in development work, that is active during the month, one of these sheets is made out, Fig. 199 Form No. 6. The uiformation called for on these sheets is taken from the " Machine Men's Reports" (form 2), the " Tram- mer's Reports" (form 13), and the "Shift Reports" (form 4). Addi- tional information which is not furnished on the above reports is taken from the books. The total amount of the Stoping account on the ledger for the month, is equaled by the sum of the totals taken from the Stope Distribution Sheets for the same period. In the same way the Development account is equaled b> the sum of the totals from the Development Distribution Sheets. Development. — ^This account is made up of the following sub-accounts: Drifts Crosscuts Raises and Winzes Shaft No. 1. Shaft No. 2 Shaft No. 3 Milling. — This account is made up of the following sub-accounts: Portland Mill Freight Tramming to Victor Mill Plant Account. — This account is made up of the following sub- accounts: Buildings Machinery Headwork Cars and Rails Pipe Lines Tools and Appliances Stable Account Office Fixtures Cash. — Only a "Petty Cash" book is kept at the mine office. Vouchers Payable. — ^This account is credited with the footing of the Voucher Register for the month and is charged with vouchers paid for the month as per the Cash book. Pay-roll. — This account is credited with the gross earnings of labor for the month as shown by the Pay-roll and is charged with the Pay-roll account paid as shown by the Cash book each month. Accounts Receivable. — ^This account comprises the total amount due the company as per the individual accounts on the ledger. Insurance. — ^This account covers deductions made from the gross earnings of employees, on account of workmen's collective insurance. 284 AMERICAN MINE ACCOUNTING MINING AND MILLING GOLD ORE 285 These deductions are 2 per cent, of the gross earnings in the case of underground men, and 11/2 per cent, for surface men. The com- pensation for this deduction is one-half pay for disability from accident; special indemnity being provided for fatal or more serious accidents. Hospital. — This account covers deductions made from the gross earnings of employees on account of "Hospital Insurance." Each employee is charged one dollar for each calendar month, receiving in compensation therefor surgical and medical attention in all cases of sickness or accident, together with hospital accommodations whenever necessary. Supplies.— This account is made up of the following sub-divisions: Storehouse Explosives Lumber aM Timber Fuel. MINE— SUB-ACCOUNTS Breaking Ore. — This account is made up of the following charges: Machine men and helpers, labor Explosives Hand mine-s, labor Machine Drills, proportion Miners supplies This account is closed into Stoping each month. Tramming. — This account is made up of the following charges: Trammers, labor Tramming (Distributed Account) — proportion This account closed into Stoping and Development accounts each month on a tonnage trammed basis. Timbering. — This account is made up of the following charges: Timbermen and Helpers, labor Lumber and Timber Timbering (Distributed Account)— proportion This account is closed out each month to Stoping and Development accounts on a basis of cost of work done. Hoisting. — This account is made up of the following charges: Engineers, labor Oilers, labor Topmen, labor Cagers, labor Skip Tenders, labor Boiler Room for steam Supplies Repairs to Building and Equipt This account closed out each month to Stoping and Development accounts on a basis of tons hoisted. Sorting and Loading. — This account is made up of the following charges: 286 AMERICAN MINE ACCOUNTING i Sorting ore, labor Loading ore, labor Tramming waste, labor Washing Ore, labor Supplies Boiler Room for steam Repairs to Ore Houses and Equipt. This account closes into Stoping each month. Other Expense. — This account is made up of the following accounts: Pumping Lighting Assa3dng and Sampling Surveying Repairs General Expense Office Expense. This account closes out into Stoping and Development accounts each month on a basis of tons trammed. Drifts. — This account is made up of the following charges: Miners and Helpers, labor Hand miners, labor Miners' supplies Explosives Machine Drills, proportion Tramming, proportion Hoisting, proportion Timbering, proportion Other Expense, proportion. This account closes out into Development account each month. Cross-cuts. — This account is similar to the above. Raises and Winzes. — ^This account is similar to the above. Shaft No. 1. — This account is similar to the above. Shaft No. 2. — ^This account is similar to the above. Shaft No. 3. — This account is similar to the above. Portland Mill. — This account consists of an arbitrary treatment charge assessed against the mine by the mills, for the reduction of the ores pro- duced by the mine. The charge is based upon the assay value of each lot of ore, each day's shipment constituting a lot. The scale of charges follows the prevailing rates charged by the custom mills and smelters. Freight. — This account is charged with the freight paid on shipments of ore to the Colorado Springs mill. It is distinct from the freight charges on supplies shipped in, which charges are debited directly to the supply accounts. Victor Mill Tramming. — ^This account is charged with the labor of motorman and a proportion of the Electric Plant for power, and covers the cost of running a 5-ton motor car between the mine and the Victor mill. Btiildings. — This account is charged with all labor, supplies and other expenses incident to the construction of all buildings of a perma- nent nature. In making charges against this account, the particular building affected is specified so that the charge will go against the proper account. MINING AND MILLING GOLD ORE 287 This account closes into Plant Account each month. Machinery. — This account is charged with the first cost of all machin- ery plus the freight on the same, and all labor and supplies incident to the erection of the same. In making charges to this account the particu- lar piece of machinery of the plant affected is specified so that the charges will go against the proper accounts. This account closes into Plant Account each month. Headworks. — This account is charged with all labor and supplies incident to the erection of the Headworks at each shaft, including sheaves, etc. In making charges to this account the shaft affected is specified so that the cost of the different Headworks can be kept separate. This account is closed into the Plant Account each month. Cars and Rails. — This account is charged with the first cost of all Tram Cars, Motor Cars, and Rails. This account is closed into Plant Account each month. Pipe Lines. — This account is charged with all labor, supplies, etc., for the building of all water, air and steam lines. In making charges against this account the kind of a line being worked on is specified, in order to keep separate account of each kind of work. This account is closed into the Plant Account each month. Tools and Appliances. — This account is charged with all hand tools and portable equipment used at the mine, such as Compressed Air Drills, Machine Shop Tools, Wood-working Machinery, Drill-sharpenmg Machines, etc. This account is closed into the Plant Account each month. Stable Account. — This account is charged with the first cost of all live stock, wagons, buggies, harness, automobiles, motor trucks, etc. This account is closed into the Plant Account each month. Office Fixtures. — This account is charged with the first cost of all typewriters, adding machines, check perforators, etc., also the office furniture, and fixtures. This account is closed into the Plant Account each month. Storehouse. — This account is charged with all supplies bought that are not Explosives, lumber and Timber or fuel. Supplies used are credited at the end of the month. Explosives. — This account is charged with all explosives bought and at the end of the month are credited with all explosives used. Lumber and Timber. — This account is charged with all lumber and timber bought and at the end of each month is credited with the amount used. Fuel. — This account is charged with all the fuel bought and at the end of the month receives credit for the quantity used. ' ''I U M U' I 288 AMERICAN MINE ACCOUNTING MINE— DISTRIBUTED ACCOUITrS Electric Plant for power Surface expense Kepairs to Building and Equipt. Carpenter Shop and Surface. — This account is charged with the following: Carpenter Foreman, salary Carpenters, labor Supplies This account is closed out each month to the various accounts bene- fited on a basis of labor performed. Blacksmith Shop. — This account is charged with the following: Blacksmiths and helpers, labor Supplies This account is closed out each month to the various accounts bene- fited on a basis of labor performed. Machine Shop. — This account is charged with the following: Master Mechanic, salary Electric Plant for power Machinists and helpers, labor Repairs to Building and Equipt. Supplies This account is closed out each month on a basis of labor performed to the various accounts benefited. Boiler Room. — This account is charged with the following: Fuel Repairs to Building and Equipt. Firemen, labor Fuel Supplies Water (paid by voucher) Repairs to Building and Equipt. This account is closed out each month on a basis of steam used. Each engine is equipped with a revolution counter, and the Master Mechanic furnishes the clerk with a distribution of the steam used; figured from the size of the engines and the revolutions made during the month. Compressing. — This account is charged with the following: Engineers, labor Supplies Boiler Room for steam Repairs to Buildings and Equipt. This account is closed out each month on a basis of Air used, it gen- erally goes entirely to the Machine Drill account. Machine Drills. — This account is charged with the following: Repairs to Drill Machines Sharpening Steel, etc. Compressor for air used. This account closes out into Stoping and Development sub-accounts each month on a basis of Drill Shifts worked by the machines. Machine Man's Report. — Each machine drill miner makes out one of MINING AND MILLING GOLD ORE 289 these reports for the shift he works, Fig 200, form No. 2. These reports show the place working and give a complete record of the progress of drilling, steel received and dulled, explosives received and used, a dis- tribution of their working time, notes on any breakages, also complamts. These reports go to the Mine Foreman, and are later turned over to the Mine Office. Form M 2 2-24-12— 25M The Portland Gold Mining Co. MACHINE MAN'S REPORT M. Shift Sticks Sticks Shaft No. Level Place Kind and Size of Drill Used Number of Holes Total Feet Drilled Number of Drills Received Number of Drills Dulled Powder Received Powder Used Number- Ft. Fuse Received Number Ft. Fuse Used -- Time Actual Drilling Ho"''« Mucking : Hours Barring Down Hours Breakage: Machine Drills Timbers — Complaints: Air Line Poor Steel " Air Pressure Poor Machine No Timbers Missed Holes Remarks: Date.- Name- Machine Man. i! Fig. 200.— Form 2. The information contained in these reports is posted daily to the Distribution Sheets for the various underground openings affected. Auxiliary Hoists.— This account is charged with the following: Engineers, labor Cagers, labor Supplies Boiler Room for steam. As these " Dinkeys" or third compartment hoists are used principally for lowering timber, and handling steel both in and out of the mine, the account generally closes out to "Timbering" and ''Machine Drills." 19 ! ( I i m\ 290 AMERICAN MINE ACCOUNTING Hoisting. — This account is charged with the following: Engineers, labor Oilers, labor Topmen, labor Cagers, labor Skip Tenders, labor Boiler Room for steam Supplies Shaft Repairs Repairs to Building and Equipt. In making charges to this account the following sub-divisions are made, Hoisting, Top Tramming, and Shaft Repairs. This account is closed out each month to Stoping and Development accounts on a basis of tons hoisted. Hoist Report. — The Top man at each shaft makes out for each shift a Hoist Report, Fig. 201, form No. 23. These reports show the material hoisted and the grade, also the levels from which it comes. These reports and the Trammer's Reports for the same shaft and shift must check. Form M-23— 2 M— 8-29-11 The Portland Gold Mining Co. HOIST REPORT SHAJ?'!' ^^^^ OTlock Shift 1Q1 1 '"' . 1 Level No. Cars of Ore Cars of Mill Dirt Cars of Waste Water Cars Waste Dumped in Old Stopes Remarks Tunnel, 200 » 400 1000 1100 1200 Totals Foreman. • Topman. Fig. 201.— Form 23. Electric Plant. — This account is charged with the following: Machine Shop — Labor of electrician; repairs to plant Electric Power — commerciftl; (paid by voucher) Supplies — lamp renewals, transmission lines, repairs. Account is closed out each month into accounts using electric power, such as Carpenter Shop, Machine Shop, Haulage System, and Lighting. MINING AND MILLING GOLD ORE 291 The basis of the distribution into these accounts is shown by watt-meter readings. Waste Haulage System. — This account is charged with the following: Haulage engineers, labor Electric Plant for power Repairs to tracks and equipt. Operation and maintenance of Elevators and Belt Conveyors. The following sub-divisions are shown for this account. Motor cars Elevators Belt Conveyors. This account out each month into " Ore Houses" (Tramming Waste). Ore Houses. — This account is charged with the following: Sorting Ore, labor Loading Ore, labor Washing Ore, labor Boiler Room for steam Supplies Tramming Waste (Waste Haulage System). The following sub-divisions are shown for this account: Sorting Loading Tramming Waste Washing. This account is closed out each month into "Sorting and Loading" a sub-account of Stoping. Tramming. — This account is charged with the following: Supplies Tram car repairs Track Repairs. This account closes out each month into "Tramming" a sub-account of Stoping. Trammers' Tags. — Each trammer fills out and places on each car that he sends up a tag. Fig. 202. form No. 13. This tag shows the grade of material in the car, where it was trammed from, where to and whether it was taken from a chute, plat or rough bottom. When the men are tramming waste for filling in old stopes, they make out one tag for the rock trammed from and to the same places, if they are changed about to different places they make out separate tags to cover the different places. When trammers are doing other work than tramming they must state so on a tag showing what they are doing and the time in hours for each job. II! I 292 AMERICAN MINE ACCOUNTING The Portland Gold Mining Co. TRAMMER'S TAG O'clock Shift 19 Ore MiU Dirt Waste Trammed from Level No. and Run to Taken from Chute Piatt Rough Bottom To be delivered in Bii 1 v« Trammer. Trammers will indicate whether "Ore," "Mill Dirt," or "Waste," by putting an X underneath the word; the same with "Chute," "Piatt" or "Rough Bottom." Fill in and date blanks, sign name and send out with car. If on other work than tramming, state number of hours. FiQ. 202.— Form 13. All these Trammers' Tags are taken up by the Cagers at the different shafts when the cars are dumped, at the end of the shift they are turned into the office, sorted out and counted, the count being entered on the Distribution Sheets for the various underground openings effected. Timbering. — This account is charged with the following: Supplies Delivering timber Auxiliary Hoists, proportion. This account is closed out each month to "Timbering" a sub-account of Stoping. Timberman*s Report. — The Timbermen make out each shift a report, Fig. 203, form No. 12, for each place timbered during the shift showing the place and material used in detail. These reports go to the Head Timberman who makes out for each place timbered during the month, a Timber Report, Fig. 204, form No. 24. The details of the daily reports are posted to these Timber Reports, showing for each day worked, the kinds and quantities of material used on the different jobs. These reports go to the Supply Clerk at the end of the month, and have the cost of the timber entered on them. MINING AND MILLING GOLD ORE 293 Portland Gold Mining Co. TIMBERMAN'S REPORT -O'clock Shift -Level -Date -Stope or Drift Posts Caps SUls Ties But Caps StuUs Sprags Ladders Planks, Ft. Timberman Fig. 203.— Form 12. The Portland Gold Mining Company TIMBER REPORT Month of 191 1 1 1 Day 1 § O a i J3 a "a I 09 S M -% ^ 09 1 2 3 31 1 1 till II Total Cost 1 - ■ Fig. 204.— Form 24. I 294 AMERICAN MINE ACCOUNTING Fuel. — ^All fuel used is charged to this account. The Master Mechanic reports to the Supply Clerk the weight of coal used each month. This account is closed out to the different accounts benefited on a basis of fuel used. Liimber and Timber. — This account is charged with all lumber, timber, poles, lagging, ties, ladders, wedges, etc. This account is closed out each month to the various accounts bene- fited according to the value of the material used. In making charges to this account, it is necessary to specify the job or place in order to make a proper distribution of the account. Explosives. — This account is charged with all explosives used, that is, powder, caps and fuse, together with the cost of handling same. This account is closed out each month to the various accounts bene- fited according to the value of the explosives used. In making charges to this account, the particular opening to which the material goes is specified. Ammunition Order. — Each Machine miner makes out an Ammunition Order, Fig. 205, form No. 11, for his day's supply of explosives. These orders are filled by the Powderman, the material being delivered to the proper working places. THE PORTLAND GOLD MINING CO. AMMUNITION ORDER -O'clock Shift. -Level. Place Working 190- -Sticks IJ* Powder. Lengths Fuse — Feet Long. -Machine Man. In sending in above order, Machine Men must fill out the blanks indicating the level and place working. Always sign your orders. Fig. 205.— Form 11. The Powderman makes out a Powderman's Report, Fig. 206, form No. 3, for each opening that is active during the month. The Ammuni- tion Orders are posted to these reports each day in detail showing the date, quantity and kind of powder, fuse and caps delivered. These reports are turned in to the Supply Clerk at the end of each month and have the values entered on them, the information is then posted to the supply records, etc. MINING AND MILLING GOLD ORE 295 Level- THE PORTLAND GOLD MINING CO. POWDER MAN'S REPORT Month Place - -... Form M 3 191 Day li" Powder lbs. i" Powder lbs. Powder 60% lbs. 8 o 1 2 3 4 ! 1 1 i 1 1 ' ' _ 1 30 31 1 1 1 Fig. 206.— Form 3. Supplies. — This account is charged with all supplies used that are not covered by specific accounts, such as Timber and Explosives. In making charges for supplies used the particular job must in all cases be stated, to enable the accounting clerks to make a proper dis- tribution of the charges on the Supply Records. This account is closed out each month to the various accounts bene- fited on a basis of the value of supplies used. Pumping. — This account is charged with the following: Pumpmen, labor Supplies Boiler Room for steam Pump repairs. This account closes out each month to "Other Expense," a sub- account of Stoping. Lighting. — This account is charged with the following: Electric Plant for light Candles. This account closes out each month to " Other Expense, " a sub- account of Stoping. Assaying and Sampling. — This account is charged with the following: Assaying, labor Electric Plant for power Sampling, labor Fuel Supplies Repairs to Building and Equipt. Pi I'iif iif " I m\ 296 AMERICAN MINE ACCOUNTING This account closes out each month into "Other Expense," a sub- account of Stoping, on a tonnage basis. This account represents the cost of taking daily samples in each of the working stopes and development places, and keeping a record of same. All assays made are reported on blanks used for that purpose, Fig. 207, form No. 10, showing the consecutive assay number, description of the samples, contents and values. Portland Gold Mining Co. ASSAY OFFICE I hereby certify that the samples assayed for- Victor, C Form M 10— 5M— 11-15-11 gave the following results per ton* | No. Description Gold oz. hdth. Value $ cts. ===ci=i==i=z:z==i=zrl Office at PORTLAND MINES Assayer Fig. 207.— Form 10. Surveying. — This account is charged with the following: Engineers, salary Supplies. Assistants, labor This account closes each month into "Other Expense," a sub-account of Stoping. Repairs.— This account is charged with the labor and supplies used in making general repairs about the mine — repairs which are not directly chargeable to the accounts mentioned above, as noted. It closes out each month into "Other Expense," a sub-account of stoping. General Expense. — This account is charged with the following: Superintendent's salary Mine Foreman's salary Shift Bosses' salary Supplies Boiler Room for steam heat for buildings. ^ MINING AND MILLING GOLD ORE 297 This account closes out each month into " Other Expense, " a sub- account of Stoping. Office Expense. — This account is charged with the following: Chief Clerk, salary Timekeeper, salary- Supply clerk, salary Supplies Telephone and Telegrams, This account closes out each month into "Other Expense/' a sub- account of Stoping. Victor Mill Accotint. — ^This account is charged with the amounts of labor performed, and supplies furnished, for the benefit of the Victor mill. It closes out each month into "Accounts Receivable." GENERAL STATEMEHT OF ACCOUNTING The only account books used at the mine are the Petty Cash Book Voucher Register, and Pay-roll. Cash Book. — All funds received by the company at the mine are entered in the Cash Book in the usual way. All cash payments are entered in the Cash Book, showing distribution. The cash book is closed each month, and the balance remitted to, or received from, the treasurer, as the case may be, in order to keep the amount of cash on hand at the mine office a constant sum. Voucher Register. — Entry is made in this register of all vouchers chargeable to the operation of the mine, and which have the approval of the mine manager, such as salaries of foremen and heads of depart- ments, bills for water and electric power, etc. The distribution of the vouchers into the accounts benefited is also noted on the register, whence it is entered onto the "General Office" colunm on the cost- sheet for proper distribution. Engaging Labor. — All persons seeking employment with the company, apply to the head of the department they wish to work in and if they are engaged, the foreman sends them to the office, where the Timekeeper makes out for each man employed a card. Fig 208, form No. 29. These cards call for specific information which in all cases much be complete. They are filed in a card index, alphabetically arranged. When an em- ployee severs his connection with the company his card is removed from the live file, the date and the reason for leaving is noted on the card and it is filed in another file for future reference. I' f'1 298 AMERICAN MINE ACCOUNTING "' Card No. Age- Form M 29— 5M— 9-14-11 Name- No. Nationality Date Employ ed- Last Employer- Street,- -Colo. Married- 191- Yeara Experience- Occupation- Wages- Reason for Leaving- In Case of Serious Accident, Notify Address- Insurance ?- — Signature- Date of Leaving- Reasons . If Discharged, -191 By whom- — Remarks- FiG. 208.— Form 29. When an employee resigns or is discharged, the foreman furnishes him with a Time Check, Fig 209, form No. 9. This check is an order on the Timekeeper to pay for a stated amount of time at a stated rate of pay. These orders are not negotiable. No. -191- Name- Occupation . Reason -Shifts at $- The Portland Gold Mining Co. No- Time Check. To The Timekeeper, Portland Office: -19- -Shifts at $- For- in Month of- -Shifts. NOT NEGOTIABLE. Fig. 209. Form 9. Upon presentation to the Timekeeper this check is compared with the Pay-roll and if correct the extension is made in the Pay-Roll, and a bank check issued in settlement of the person's account. The check number is entered in the Pay-roll; also the date of settlement. Timekeeping.— The foremen of each department both on Surface and Underground keep the time of their men in ordinary monthly pocket time books. At the end of each shift these books are turned into the office, and the Timekeeper posts the time direct to the Pay-roll. MINING AND MILLING GOLD ORE 299 c — so II 0. Ui 2; 04 u •< Of o e o a 4 1 a a r- iz sg ■g T •s 1 ai 1 Ik 0? U z II •0 PS II 3 u < z < Z sa e • H < Q i 1 8 l-H q o o g g w 08 OS 83 IZ 95 05 ^3 ez zz t! 02 Gt 81 il 9t 5t > c si u <^ z z Si l! si ►- z w z 111 z UI i 7, I 0" rz G 8 t 9 ? > 8 ^ I 1 ^ 1 CERTIFY THAT THB AB IN THE SERVICE OF THE F ARE CORRECT. 6 r^ ct n •* in is J i \ 1 ...o-, CO I— 1 c!5 1 1 1 _ . . _ > 1 1 . Sf o MINING AND MILLING GOLD ORE 309 o (N Pi O o O M Ul 3 1 HI < o > z / o ^ — 1 > i o UJ < CO 1- t- 1 I 3 1- o O Mi X 3 < 3 > > H o »- s Ul -J Z < 3 3 s (f> O CO z 1- u s < Ui 1- 1 < o III UJ 3 < o > z >■ < *- CD t- Z o < z < 3 a CD Ul 3 < 1 > ^ t UJ z < Z) 3 (O o «/) 1 ~ »- W u o o 1 < p LU Ul q: < < O i At the end of each month after all invoices for the month have been posted and the entries made on the cards for all material received, the balance of the stores used are posted and the cards are balanced, showing in the balance column the quantity and value as of the first of the month. Once a year the cards are checked against the actual count or weight of material on hand. Stores Used Records. — Stores are delivered only on the presentation of an "order" properly signed by some one authorized to sign such orders. These orders are posted to the Stores cards and the values entered on the orders at the same time. o d THE PORTLAND GOLD MINING CO. 190 Storekeeper ORDER ON STOREKEEPER W'l^ pTpfl^p deliver to bearer and charce to Foreman. Fig. 222.— Form 22. Form M-25 10-28-10 2M THE PORTLAND GOLD MINING COMPANY (MIME DEPARTMENTS STORE ROOM DISTRIBUTION For 191 Quantity Description Cost Total Cost Charge Acc't No. J 1 Fig. 223.— Form 25. 310 AMERICAN MINE ACCOUNTING MINING AND MILLING GOLD ORE 311 No. THE PORTLAND GOLD MINING CO. DAILY LABOR AND PRODUCTION REPORT To Irving Howbert, President, Colorado Springs: Victor, Colorado, - I90. I: LABOR PRODUCTION Office Account Office Men — S n 1 Shaft No. I Ore Cars Tons Surveyors Mill Dirt — New Building •■ Waste Construe- New Machinery Timber tion Cribbing Totals Shaft No. a Ore Foremen Mill Dirt Shift Bosses Waste Machine Men Timber Machine Helpers Totals Hand Miners Shaft No. 3 Ore Muckers Mill Dirt Trammers Waste Timbermen Timber ■ Operating Timber Helpers Totals ■ Stopes Ore Sorters and Loaders Totals Ore and Waste Trammers — Ore House Per Man Nippers Total Tons to Date Track and Pipe Men 1 Cagers and Topmen S H i Shaft No. I Ore Samplers Waste Scavenger Net Ore — — Machine Men Shaft No. 2 Ore Machine Helpers Waste — — Develop- Hand Miners Net Ore ment Trammers Shaft No. 3 Ore i Timbermen Waste — ^- Timber Helpers Net Ore Machine Shop ORE DISBURSEMENT Hoisting Surface Tons Loaded Tons Shipped Lot Nos. Engineers J Underground Assays Compressor Engineers Boiler Room Shaft No. I Pumpmen Shops Blacksmith Shop and Carpenter Shop Shaft No. 2 surtace Surface Men Labor y.^ ^ . Watchmen Powdermen Storekeeper Shaft No. 3 Haulage Engineers Totals TOTALS Total Snirrs To Date Total Tois to Date Remarks:- FiQ. 224.— Form 27. (Continued) •* PRODUOTION BEMAEKS •< i >^ H in ^^ H 2 ORE HOUSES TONS SHIPPED TOTAL ' TONS SHIPPED TO DATE SHAFT No. 8 N0.I No. 2 3 1 u • 1 ■s V5 1 5 if S5 N«.l ORE HOUSE No. 2 ORE HOUSE TOTAi 1 I 2 V 1 . 31 Fig. 225.— Form 26. 312 I II' AMERICAN MINE ACCOUNTING A summary of the stores used each day is entered on a Daily Store Room Distribution, Fig. 223, form No. 25. In making up this report the charges agamst the various accounts are grouped and the charges against each account is subdivided to show the various kinds of material used, also the quantity and value. This report is made out by the Store- keeper and turned into the mine office. The daily report or Store Room Distribution is posted to a Record of Stores Used, Fig. 211, form No. 8 (same as labor distribution), which IS the permanent record of material used for the month On this record the charges are shown under the various accounts benefited Physical Report.— A Daily Labor and Production Report, Fig 224 form No. 27, is made out by the mine clerk each morning and forwarded to the President of the company. This report shows a distribution of the labor for the day, an analysis of the material hoisted, aJso a distribu- tion of the shipments. Physical Report. Monthly.-This report is made out each day from the Daily Physical Report. The report is cumulative, giving an accurate statement of the Labor, Production and Shipments. This report is kept in the Manager's office for ready reference Watchman's Report.— The Watchman makes out during his shift a Pat* Form M-1 5—1 m-3-30-1 1 THE PORTLAND GOLD MINING CO. WATCHMAN'S REPORT ^^^ Shift BOX NO. I 2 3 4 5 6 7 8 9 P.M. 1 2 12 - A.M. 1 1 2 1 11 1 1 1 12 Remarks: ' 1 Watchman Fig. 226.— Form 15. MINING AND MILLING GOLD ORE 313 report, Fig. 226, form No. 15, showing the time that he passed the dif- ferent boxes on his rounds. This report goes to the Superintendent. Ore Register. — An ore register is kept at the mine office, showing on the left-hand page the lot number of each shipment, the numbers of the cars in which it was shipped, the gross, tare and net weight of each car. On the right-hand page is shown the mill settlements; the deduc- tions for moisture, the mine and mill control assays and umpire assay, if any; the settlement assay, gross value of the lot, deductions for freight and treatment charges, and net returns to the mine. Shipping Report. — For each lot of ore shipped there is a Shipping Report made out like the following: SHIPPED FROM PORTLAND MINE TC Dat Kir ) Mine Lot No.. id of Ore \WT CAR CAR NO. GROSS TARE NET TOTAL WEIGHTS • Fig. 227.— Form 30. Stope and (or) Development Sheets.— At the end of each month two reports are made out, one to cover the months operations in all the active stopes of the mine and the other to cover the month's operations in all the active Development openings of the mine. These reports show the active openings listed. The information called for by the headings on the sheets is taken from the Distribution Sheets, form No. 6. The heading on the Stope sheet marked General Expense covers. Pumping Lighting, Assaying Surveying, Repairs, General Expense and Office Expense. The total cost on the Stope sheet equals the Stoping account in the ledger. The total cost on the Development sheet equals the Development account in the ledger. These reports go to the Manager. General Cost Sheet.— The Cost Sheet, Fig. 229, form No. 40, is made up as soon after the end of the month as possible. This Cost Sheet, which shows all the mine expense accounts, is kept on the co-ordinate m^ 314 AMERICAN MINE ACCOUNTING i MINING AND MILLING GOLD ORE 315. o o o ;o '8ii]oni» jjaqj jnq 'gjioo Snjtsndo otr in MAiMmaqt fq unSy v>n op sttrooooy p»?nqii>B|(i »qx tmma jjaqj opnn imanioo iwjvsA »q» nj p»)!p»ia pn» 'sanna ijaqj »}iBoddo mqh i«|iioz]joq eq} Bl patjqap •!» nnnooix (jy _ ztJOJXY KTldX^ I i It I 316 AMERICAN MINE ACCOUNTING system, the debits being shown on the horizontal lines, and the credits in the vertical columns. Thus each item on the Cost Sheet is viewed m two relations, a credit to the heading under which it is, and a debit to the heading opposite on the horizontal line. The direct charge of labor against the various accounts is shown in the Pay-roll column. In the General Office column is shown a summary of the Voucher Register for the month. Other Expense, which is a sub-account of Stoping covers the following items; Pumping, Lighting Assaymg, Surveying, Repairs, General Expense, and Office Expense ' CHAPTER VI ENGINEERING DATA METHODS OF RECORDING USED BY THE CALUMET & ARIZONA MINING CO. The essential feature of the system is that all work is done under a serial system of numbering of cross-cuts, raises, winzes, stopes, and any class of opening that may occur underground. That is in any given mine we begin with No. 1 for each class of work on each level and MINE 1 run L»T. NOTE BOOK PACE SURVEY OF '~"Uep- DATE 1 STATION ANGLE COURSE OIST. ^ LATITUDE ^ ^DEPARTURE^ 1 ^Q, ,,^_ 1 ^^^^^p_ 1 L. ^^^^ ^ L- — vj ^ y — ^— ^ U^-J u ^ \ ■« u ^ w^ ^ k y •s Fig. 230. the next number is No. 2 for that class of work, regardless of its position on that level. Having a description of the way the office records are kept and illus- trative forms, it will be an easy matter to understand the necessary form of note book used for various classes of field work. M INC 1 run f LAT. NOTE nnnK IN. PT. •siiavrv or nCP. DATE STATION FROM TO ANGLE COURSE DIST. 1 COMP. SPAD. IN ENG. PAGE REMARKS <^ 1 J u •"^-> \- L^^ J k ^ M UnJ 1^^ .^^^n^^'v^xw-^-^.-^ Fig. 231. The forms are printed on 5 in. X8 in. cards. There are eight standard forms besides the markers. These forms are Survey, Sketch, Elevation, Measurement,. Raises and Winzes, Stopes, Total cards for Measurements, and Total cards for Stopes. 317 II |t!i IB) tl 318 AMERICAN MINE ACCOUNTING ^ The Survey card is shown as Fig. 230, the reverse side of this card IS shown as Fig. 231. The markers used with these cards are merely blank cards carrying the word Survey on the segment of a circle raised above the cards so it can be seen as shown in Fig. 232. y LEVEL TOTALS XI y~^ Fig. 232. Refernng to Fig. 230 the card headings give a full description of location as well as reference. The description includes Mine Level Initial Point, which is station No. 7 in this particular case, the total latitude and departure of which follow, and '^Survey of'' the number Fig. 233. of any desired cross-cut. In this case it is No. 4 cross-cut. The refer- ence are " Note Book" and page giving the place where the original field work was done. The column headings are self-explanatory, however ENGINEERING AND GEOLOGICAL DATA 319 Under the column heading " Station," the bearing or course of station No. 9 to station No. 7 is copied from an earlier survey card to give a basis for figuring the succeeding courses in No. 4 cross-cut. The way the stations are read is, set up No. 7, bachsight No. 9, foresight No. 29, so it follows that the bearing given is always between the first and last stations on any line and that the latitude and departure is always for the last station, that is the one in the smaller sub-column. Following the survey card and in connection with it, is the Sketch card, shown as Fig. 233, with its markers. This card is cross sectioned 10 spaces to the inch. The scale of the particular sketch is 50' to an inch, but this is arbitrary and any scale can be used in accordance with the length of the cross-cut to be sketched, or for that matter no scale at all is necessary, but just an accurate picture sketch. The back of the card is blank. Figure 234, is of an Elevation card. The card headings are self- explanatory, except heading ''Sketch B. M." which is really station No. 7, but for convenience the rail under station No. 7 is used (refer to Fig. 233). At any time the rail can be checked up from the B. M. Station No. 7. Accordingly in the column heading "Station" we put No. 7 or whichever is the last point referred to. To save space this card is the same on both sides so that a long series of levels can be kept on the same card. MINE IE :VCL NOTES 1 NOTE BOOK O^n.F SKETCM B. M. DATE STATION B. S. H. 1. F. 8. ELEV. ENG. REMARKS 1 1 b-s ^1 JL 1 Fig. 234. The next card of the series, is shown as Fig. 235, is a measurement card for cross-cuts. This card shows the location of the cross-cut being measured, and where the field notes can be found. The initial point is Station No. 7, the latitude and departure of which are given. As can be seen from the column headed "Date" a measurement is taken four times a month. This is always taken from the last survey station in the cross-cut. For one month the cross-cut was measured from the initial point, Station No. 7, so only the two columns, "Total Length" and "Feet Extended," were used. Then Station No. 29 is put in 137 feet from Station No. 7. This is also the distance from the initial point to the last station so the figures 137 are put in both columns, and 320 AMERICAN MINE ACCOUNTING the measurements then are recorded from Station No. 29 in column marked " Last Station to Face," and so on until Station No. 37 is put in 130 feet beyond Station No. 29. Then the distance in columns " Initial Point to Last Station" becomes 137 plus 130 = 267 ft., etc. It is not MIN"^ LEVEL ( LAT. 1 IN. PT. 1 1 DATE OIST. STA. TO STA. IN.PT. TO LAST STA. LAST STA. TO FACE TOTAL LENGTH EXTEN. ''*'^ OIST. STA. TO STA. IN.PT. TO LAST STA. LAST STA. TO FACE TOTAL LENGTH FEET EXTEN. \ I 1 1 « r:::^ r::| 1 , ,. _;; J,..J r — ■ 1 ' — 1 IP 1 1 r 1 1 1 1 REMARKS FiQ. 235. lii MIME LEVEL L RAISE Mn LAT. RAISE nnnK B&ftES IN PT. f>/>ATinM DCP. ABC r— 1 — 1 — I— 1 DATE TOTAL FEET li TOTAL FE£T | 1 Bsr RAISED S0NK EXTEN. RAISED SIHNK EXTEN. } r r LEVEL CR.COT 13 12 11 10 1 2 3 . 4 5 6 d 8 « 9 * 10 11 6 z w a < ■c 9 8 7 e 5 4 3 2 1 12 13 LEV £L CR.( A B <^ :oT 1 1 4 — X z YEAR FEET 1 1 ^^, ,^_„ 1 Fig. 236. necessary to fill in every line in the columns " Dist. Sta. to Sta. and In. Pt. to Last Sta.," but just those lines at the date of new entries. The heading on the back of this card is the same as the front, at the bottom instead of "Remarks" there is space for the yearly totals. ENGINEERING AND GEOLOGICAL DATA 321 Figure 236 is a " Raise and Winze " card combined. The card headings give the location, as on the other cards, the latitude and departure in this case, however, locate the center of the raise, and lengthwise it is parallel to the course of No. 2 cross-cut at this point. On the left side of the card is given a sketch of the symbols used for a raise and a winze, also a verticle section of either. Usually this vertical section is filled in solid as the raising or sinking advances, or a mark is put at the point where the work was discontinued. In the illustration it is not marked. This vertical section also shows our standard distance between levels which is 103 ft. This is made up of one sill or Zero set of 9 ft. and 12 other sets, as marked, each 7 ft. 10 in. The columns are self explanatory. The back of this card is blank. MINE- SIOPE BOOK 2- STOPE Ha 4 pAfiF g FLOOR No.. LEVEL WhU. LOCATION. LAT yZ44. 0£P. GZSZ No 'f ORB * ^^ «rQMIrf«LMtlO^O« 1 y W»WKTl. , A ■ o z w X »• z o 3 a z c 3 O O W A o « « »- w « MO. IM2 1903 I90« tS06 I90C t»07 noo t«M ItW raoic coLoa l~ JtN ^ a "" ' MO 3 — a. - 4 — ~ - FtS M CHUM • — T — MA* ^ •M» • — h-- AMIL ^ 11 — _ , 11 - HAV ^ VCVLOW U- -- JUNI •^ t. ^ •UWK "" " JULV Z4 ^ -- «■ J mfUn VH- IfegMSGdL AUG 4 m ■ 'looo^inrji-ic-. A ■■ •atia ' ■ ^ri.i B/ue /.eacheef Ifme f^rifie Lime S/iiceot/s Lime Lime Bou/cferj >ip&y^ B/ue/fne/BroM^n i mue^fK/B/aek B/ue/^ncf rt/ioM' ^^ ^/-' a. I 336 AMERICAN MINE ACCOUNTING iiiip I; ;i o o o o M/neNofei in MINE.-.A*^_^e^/^i'/'_ LEVEL. ^ ^- CROSS CUT.rrrr^ , ..§^^PAi4- .v>:«.'.>.' <*^ Fig. 243. ' MINE. O O CkA. q/j>»^ LEVEL. o o MifteA/o/»-s /n Fig. 244. ENGINEERING AND GEOLOGICAL DATA 337' By combining the symbols we get all the gradations. For instance pyritic limestone is shown by combining the symbol of iron pyrite with the one of limestone and leached material. The legend shows all the rocks found in these mines. In the mine notes the symbols are shown in lead pencil, but in the office notes, colored inks are used to bring out the distinctions. Field Notes. — In taking notes on the formation in the drifts, cross- cuts, and stations, the actual formation in the left wall and floor are V^y^*^ C€^u^'^a^s^'^K2\^T^ttz Fig. 245. shown. The scale for the height or width of opening is not exact, but except for this the notes are drawn to scale as shown in Fig. 245. On the left page of the transit book descriptive notes are written. The character of the material cut, contacts, faults, etc., are given; also the distance to the survey station used in measuring to contacts, etc. Anything else that will tend to make the record clear and complete is written down. The formation on the left wall and floor are shown diagrammatically on the right page. In a similar manner the notes for raises, winzes, and shafts are taken 22 338 AMERICAN MINE ACCOUNTING I < iiHtii 'I^HIHmlRirT' I the only difference being that instead of having but two walls shown, all four are sketched as shown in Fig. 246. These sketches are drawn to scale except for the width and length which are only approximate. The timber sets are shown on the sketch. The height of the sill set is 8 ft. 10 in. and the height of the other sets, 7 ft. 10 in. center to center. As for the stope sketches, since nearly all the ground is mined by the square set system, the field notes show the sets taken out and the formation on each floor as shown in Fig. 247. Fia. 246. Each floor is plotted on a separate page. It is seldom that any other method of st oping is used, but when one is, points are established by the mine surveyors and these are used by the inspectors to make horizontal sections through the stope, at the intervals where the floors would come, were the square set method used. Office Records. — In the office the mine notes are transferred to cards which are 5 in. X 9 in. and are cross-sectioned to inches and tenths of inches. The drifts, cross-cuts, stations, and stopes are plotted to a scale of 1 in. equals 25 ft. The shafts, raises, winzes are plotted to a ENGINEERING AND GEOLOGICAL DATA 339 scale of 1 in. equals 12.5 ft. As in the mine notes the height and width of drifts, cross-cuts, and stations and the length and width of raises, winzes, and shafts are not plotted exactly to scale. The finished card L£.,>ujL'^*^7^Snrt FiQ. 247. fAmZ.CAA/Vovr.. LEVEL: Ja/f'r kJu/f ffecf /e6'r^Auf f- Green ^arkS^ Bromn .CLy<»#'> ffA:SZ/^7i Mmm. Mi xl/r/v. AflrkOcf. Ata/k/Vor June k Dec. ■ B/ue ■ Yt//oite ■ ff/ock Fig. 248. Fig. 249. notes made from the mine notes, Figs. 245 and 246, are shown in Figs. 243 and 244 respectively. Except for the descriptive notes these cards show everything the field notes show. In addition to this, the cards i I 340 AMERICAN MINE ACCOUNTING ' i tEEirnzsi^: for the development work show by the dates the position of the breast, back, or bottom, as the case may be, on the 1st, 8th, 15th, and 22nd, of each month, provided that the opening has advanced during the preceding interval. They also show the field book and page from which the card was made, all develop- ment work started from it, and also in red ink the assays for cop- per contained. As for the office record of the stopes, see Figs. 248 and 249. Fig. 248 shows the sets removed and the formation. As there is not sufficient space on this card to show clearly the copper contents and the time of removal, a piece of tracing cloth is cut to fit over the stope card. On this the sets are drawn in colored inks and the percentage of copper is written in black ink at the places where the samples were taken, as shown in Fig. 249. The colored inks with c^ the cross-sectioning show the 2 month of the year that the ground was stoped. The year of removal is shown in black ink with a circle around it. Formation Maps. — In order that the formation in each opening be shown in its relation to other open- ings, large maps, 53 in. X32 in. are drawn on tracing cloth to a scale of 1 in. equals 50 ft. There is a map made for each floor in the mine. On this, the formation is plotted from the cards as seen in Fig. 250, showing a portion of such a map. These maps are made on trac- ing cloth so that they may be traced from the maps of the mine surveyors, and also that they may be placed on top of each other so that the relations of the formation on the different elevations can be to fe 4 ENGINEERING AND GEOLOGICAL DATA 341 readily seen. Vertical cross-sections are made on tracing cloth wherever there is sufficient data to make them of use, these are made from the large 50 ft. to the 1 in. formation maps. Estimates of ore reserves are made about once each year, for which the formation maps, together with the vertical sections are used. INDEX i ii ) II Accident reports, 134 Abstract, bills collectable, 215 voucher, 215 Account, cash, 61,68 closed, 214 • company general, 3 company operating, 3 company team, 88 depreciation, 209 expense, 269 general plant, depreciation of, 208 gold, 279 mine, general, 3, 5 mine, profit and loss, 5 miscellaneous, profit and loss, 13 plant, 283 profit and loss, 5 stable, 287 treasurer's, 68 Victor Mill, 297 wash, 95 Accounts, closed, 75, 174 closed mill, 93 construction, 95 deferred, 95 development, 97 distributed mine, 288 distributing, 28 expense, 169 general ledger, 64 head office ledger, 58, 60, 277 inventory, 16 ledger, general office, 205, 206 Wasatch Store Co., 269 mine, 63, 282 open pit mines, 35 underground mines, 26 mining expense, open pit mines, 36 underground mines, 32 new construction, 9 operating, 150, 169 receivable, 6, 61, 74, 278, 283 shop, 74 sub-mine, 95, 285 supply, 16 surface expense, 33 Accounting, general ledger, 3 general, mine books, 107 general office and mine, 6, 214 general statement of, 180, 297 general, sub-ledger, 5 methods, OUver Iron Mining Co., 1 Calumet & Arizona Mining Co ,168 O jib way Mining Co., 58 Portland Gold Mining Co., 275 Utah Con. Mining Co., 148 Utah Fuel Co., 203 Wasatch Store Co., 269 mine office, 235 Additional expenditures, details of, 235 Administrative espense, 28 Advertising, 9 Agencies and commissions, outside, 9 Agent, mine, 61 Aid fund, 70 rules, 70 Air lines, 82 Ammunition order, 294 Analysis, 9 Animal reports, 255 Animals, depreciation of, 210 killed and sold, 209, 223, 255 AppUcation for dwelling, 89 Applying for situation, 183 Assaying and sampling, 295 Assessments, 60 Assets, 62 Attendance, medical, 72 Audited bills, 69 Auxiliary hoists, 289 records, 210-213 Balance sheet, 234, 273, 281 Bills audited, 69 collectable, 251 abstract of, 215 ledger, 215 Blacksmiths. 75 Blacksmith shop, 288 expense, 180 Blasting, drilUng and, 37, 38 report, 154, 157 ! 343 344 INDEX \ ] Boarding-house expenditures, 208 fixtures, 206 receipts, 208 receipts and expenditures, 252 record of meals served, 251 reports, 223 Boilers, 151 Boiler-house expense, 174 room, 288 record, 174 Books, calculation, 326 field, surveying, 325 office stope, 327 progress, 332 and stationery, coupons, 270 Boston & Montans Con. Copper & Silver Mining Co., 325 books, calculation, 326 office stope, 327 progress, 332 surveying field, 325 calculation books, 326 of ore reserves, 333 calculations, survey, 326 engineering data, methods of record- ing, 325 field books, surveying, 325 notes, recording, 325 maps, surface, 328 underground, 328 mine openings, system of numbering, 329, 332 numbering mine openings, system of, 329, 332 office records, survey, 327 office stope books, 327 openings, system of numbering mine, 329, 332 ore reserves, calculation of, 333 platting surveys, 328 progress books, 332 report, 332 recording field notes, 326 records, survey office, 327 report, progress, 332 sketches, underground, 330 stope books, office, 327 survey calculations, 326 office records, 327 surveying field books, 325 surveys, platting, 328 underground sketches, 330 Breaking and crushing ore, 34 ore, 285 Briquetting press expense, 177 Buildings, 206, 269, 286 and chutes, repairs to, 212 and fixtures, 151 repairs to, 178, 214 saloon, 207 Bullion, loading expense, 177 Burning and drawing, 213 Cage and skip tenders, 33 Calculation books, 326 of ore reserves, 333 Calculations, survey, 326 Calumet & Arizona Mining Co., smelter, 168 accounting methods, 168 accounting, general statement, 180 accounts, closed, 174 expense, 169 operating, 169 applying for situation, 183 blacksmith shop expense, 180 boiler-room expense, 174 record, 174 briquetting press expense, 177 buildings, repair of, 178 bullion, loading expense, 177 carpenter-shop expense, 180 closed accounts, 174 coke, delivering expense, ore and, 177 converter expense, 170 copper ore, smelting, 168 cost sheets, 190 crane expense, 178 distribution of labor, 186 dwellings, report of, 178 electric plant expense, 178 power record, 178 electric shop expense, 180 engaging labor, 182 engineering expense, 179 engineering data, 317 geological data, 335 expense accounts, 169 bills, freight, 182 blacksmith shop, 180 boiler house, 174 briquetting press, 177 carpenter shop, 180 converter, 170 INDEX 345 Calumet & Arizona Mining Co. (Cont'd) crane, 178 delivering ore and coke, 177 electric plant, 178 electrical shop, 180 engineering, 179 furnace, 170 general, 169 hauling slag, 178 laboratory, 174 fighting, 178 loading bullion, 177 machine shop, 180 mud mill, 177 office, 169 ore sampling, 179 power house, 177 pumping, 177 warehouse, 178 freight expense bills, 182 fuel oil tests, 176 furnace expence, 170 report, daily, 173 monthly, 173 gas analysis report, 174 general expense, 169 invoices, 180 labor, distribution of, 186 engaging, 182 reference, investigation of, 183 laboratory expense, 174 lighting expense, 178 machine shop expense, 180 methods of recording engineering data, 317 composite maps, 324 elevation card, 319 engineering data, 317 recording, forms used for, 317 forms used for recording engineer- ing data, 317 maps, composite, 324 stope, 324 measurement card, 319 total card, 322 mine openings, system of number- ing, 317 numbering mine openings, sys- tem of, 317 Raise & Winze card, 321 recording engineering data, forms used for, 317 Calumet & Arizona Mining Co. (Cont'd) sketch card, 319 stope card, 321 maps, 324 total card, 323 survey cards, 318 system of numbering mine open- ings, 317 tracings, 324 Winze card. Raise &, 321 methods of recording geological data, 335 field notes, 337 formation maps, 340 geological data, 335 legend, 335 maps, formation, 340 mine notes, 335 notes, field, 337 mine, 335 office records, 338 records, office, 338 moistures, ore, 188 mud mill expense, 177 ofiice expense, 169 operating accounts, 169 ore moistures, 188 ore shipments received, 188 ore in stock, 190 unloading, 179 payrolls, 186 power-house expense, 177 production statement, 190 pumping expense, 177 record, boiler-room, 174 electric power, 178 water treatment, 174 voucher, 180 reference, labor investigation, 183 refinery results, 190 repair of buildings, 178 dwellings, 178 report, furnace, daily, 173 monthly, 173 gas analysis, 174 smelter, 173 results, refinery, 190 sampling expense, ore, 179 shipments of ore received, 188 situation, applying for, 183 slag, hauling expense, 178 smelter report, daily, 173 'f'-ttl;'4t!!. 346 INDEX INDEX 347 Calumet & Arizona Mining Co. (Cont'd) smelting copper ore, 168 stock, ore in, 190 supplies, 181 tests, fuel oil, 176 timebooks, 184 unloading ore, 179 voucher record, 180 warehouse expense, 178 water treatment record, 174 Capital stock, 58, 278 Captains, mining, 33, 37, 38 Carpenters, 74 Carpenter-shop expense, 180 and surface, 288 Cars and rails, 287 Cars, repairs to, 211 repairs, locomotives and, 37 and tracks, 151, 206 underground, 83 Cash, 278, 283 account, 61, 68 book, 107, 214, 268, 297 Cement, etc., 105 Change house, dry and, 33 Charging ovens, 213 Check register, 108 roll, 44 Checks, pay, 116 Chemistry, surveying and, 34,39 Chutes, repairs to buildings and, 212 and trestles, tramways, 206 Cinders, loading, 214 Claims, 131 personal injury, 208 Classification, labor, 46 surface labor, 113,117 underground labor, 113,117 Clearing land, 89 Clerks, superintendence and, 212, 213 Closed account, 214 accounts, 75, 174 miU, 93 Coal, Blossburg, 106 and coke mined and shipped, 207 cost to consumers, 204 expense, sub-accounts, 210 hard, 106 mined and distribution, report of, 268 mined, record of, 238 mining, and making coke, 203 sales ledger, 215 Calumet & Arizona Mining Co. (Cont'd) soft, 106 used, 213 Coke, 106 cost of, to consumers, 204 dehvering expense, ore and, 177 expense, 207 sub-accounts, 213 experiments, 214 loading, 213 making, and mining coal, 203 mined and shipped, coal and, 267 operations, record of, 267 ovens, 206 cost sheet, 224 repairs to, 214 CoUectable, bills, 251 Commission, outside agencies and, 9 Companies and individuals, 210, 272 subsidiaries of Utah Fuel Co., 203 Company, general account, 3 expense, 7 operating account, 3 team account, 88 Comparative cost statement, 134 statement of operations, 230 Composite maps, 324 Compressing, 288 Compressor, 79, 151 and air drills, 31 report, 79 Construction, 61, 64 accounts, 95 new, 9 schedule for, 10, 95 new, 5 supplies charged to, 130 Consumed, suppUes, 17 Contract book, 44 curves, 154 stripping, 38 Contributions, 34, 39 Converter expense, 170 Conveyor, 94 Copper, 61 cost of, to consumers, 59 mining and milling native, 58 ore, mining, 149 smelting, 168 Corrections, journal of, 268 Cost of coal to consumers, 204 coke to consumers, 204 Cost of copper to consumers, 59 gold at the mint, 276 iron ore at the furnace, 4 ore at the mines, 6 upper ports, 6 lower ports, 6 property, 206 sheet, coke ovens, 224 general, 6, 313 mine, 6, 230 sheets, 134, 190 statement, comparative, 134 Coupon report, 272 Coupons, books and stationery, 270 outstanding, 272 Crane expense, 178 Crushing ore, breaking and, 34 Cross-cuts, 286 Current liabilities, 274 Curves, contract, 154 -payday, 157 Dead work, 212 Deductions, payroll, 223, 242 Deferred Accounts, 74 charges, 5, 15 Deficiency, payroll, 209 Depreciation, 15, 222, 272 account, 209 of animals, 210 of general plant account, 208 Details of general expense, 222 Development, 64, 150, 283 accounts, 97 schedule for, 130 mine, 206 in ore, 32 in rock, 32 report, 134 sheets, stope and, 313 stripping and, 37 supplies charged to, 130 Diamond drilling records, 98 Direct expense, general office, 7 mine expense, 7 Disbursments, 21 receipts and, 21, 281 Discount and exchange, interest, 209 interest and, 62 Distributed mine accounts, 288 Distributing Accounts, 28 Distribution of coal mined, report of, 268 Distribution of coke oven payrolls, 247, 248 labor, 186, 238, 300 mine payrolls, 244, 248 power drills, 80 District expense, 7 Districts, iron mining, 1 Dividends, 279 unclaimed, 280 Drainage tunnel, 279 and watering mine, 211 Drawing, burning and, 213 Drifts, 286 Drill machine report, 161 record, power, 81 Drills, compressor and air, 31 distribution of power, 80 machine, 288 power, 79 sharpening report, 80 Drilling and blasting, 37, 38 records, diamond, 98 report, 163 Driving entry, 211 Dry and change houses, 33 Dwellings, application for, 89 lease, 89 repairs to, 178 Earnings, 207, 269 estimated tonnage and, 268 tonnage and, 224 Electric Ughts, 151, 211 light and power, 76, 94 plant, 290 expense, 178 report, 76 power, 28 record, 178 shop expense, 180 supplies, 106 Electricians, 75 Elevation cards, 319 Elevators, screens, and, 94 Engaging labor. 111, 182, 297 Engineering, 212-213 department, 75 and laboratory, 151 expense, 179 property, 209 data, methods of recording, 317,325 recording, forms used for, 317 348 INDEX Engineer's logs, 28 Entertainment, traveling and, 9 Entries, journal, 107 Entry driving, 211 Equipment, permanent, 279 rental of, 131 transfer of supplies and, 221 Exchange, interest, discount and, 209 Expenditures, 63 boarding house, 208 receipts and, 252 general, 64 Expense account, 269 accounts, 169 mine, 6 mining, open pit mines, 36 bills, freight, 182 blacksmith-shop, 180 boiler-house, 174 briquetting press, 177 coal, sub-accounts, 210 coke, 207 carpenter shop, 180 company general, 7 converter, 170 crane, 178 dehvering ore and coke, 177 direct mine, 7 district, 7 electrical shop, 180 electric plant, 178 engineering, 179 furnace, 170 general, 7, 61, 95, 151, 169, 207, 208, 213, 280, 296 mining, 39 office, direct, 7 stripping, 38 surface, 34, underground, 33, 85 hauUng slag, 178 hoisting, 33 laboratory, 174 law, 207 legal, 8, 62, 280 lighting, 178 loading buUion, 177 machine shop, 180 mine, 207 mining, 38, 65, 98, 210, 279 mud mill, 177 office, 8, 34, 37, 39, 61, 68, 169, 280, 296 Expense, operating, 6, 61 ore sampling, 179 other, 286 power house, 177 pumping, 177 stamping, 102 stock pile, 39 surface, 68, 151 track, 37, 38 warehouse, 178 waste pile, 37 winter, 36 Expenses, administrative, 28 details of general, 222 extraordinary, 216 general office, salaries and, 207 shop, 31 special, 9 Experiments, coke, 214 * Experimental work, 9 Exploring, 150 Exploration, mine, 33 Explosives, 105, 152, 287, 294 Extraordinary expense, 216 Field books, surveying, 325 notes, 337 notes, recording, 325 Financial statement, 62, 230, 273, 280 Firing cold ovens, 214 Fittings, pipe and, 105 Fixtures, boarding house, 206 buildings and, 151 furniture and, 60, 279 office, 287 furniture and, 8 Forage report, 256 Formation maps, 340 Forms used for recording engineering data, 317 Freight, 286 expense bills, 182 received record, 124 Fuel, 74, 152, 287, 294 oil tests, 176 stamp mill, 106 Fund, aid, 70 personal injury, 209 special renewal, 209 Furnace expense, 170 reports, 173 INDEX 349 Furniture and fixtures, 60, 279 office, 8 Gas analysis report, 174 General, 62 accounting, mine books, 107 cost sheet, 6 expenditures, 64 expense, 7, 61, 95, 151, 169, 207, 208, 213, 280, 296 company, 7 expenses, details of, 222 mining expense, 39 office, 152 , accounting, 215 direct expense, 7 and mining accounting, 6 salaries and expenses, 207 repairs, 38 supplies, 105 surface expense, 34 underground expense, 33 Geological data, methods of recording, 335 Gold account, 279 cost of at the mint, 276 ore, mining and milling, 275 Grading highways, 34 Graphic records, 153 Grease, oils and, 106 Hand, loading stockpile by, 33 mining by, 38 stripping by, 37 tramming by, 32 Haulage system, waste, 291 Hauling, 210 Head office, ledger accounts, 58, 60, 277 Headworks, 287 Heating, 151 system, 88 Highways, 89 grading, 34 Hoist report, 290 Hoists, auxiliary, 289 Hoisted, monthly record of rock, 86 summary of rock, 88 Hoisting, 85, 151, 285, 290 expense, 33 record, 86 records, summary of, 88 ropes, 106 ^ Hospital, 285 Houses, ore, 291 « Improvements, 12, 219 Incidentals, 68, 213, 214 Income account, 231, 234, 273 Individuals and companies, 210, 272 Injuries, personal, 34, 39 Injury claims, personal, 208 fund, personal, 209 Insurance, 13, 69, 208, 272, 280, 283 marine, 14 Interest and discount, 62 discount and exchange, 209 Inventory accounts, 16 Invoices, 39, 125, 180, 216, 250, 307 Iron mines, 1 and steel, 105 mining districts, 1 ranges, 1 ore, cost of at the furnace, 4 mining, 1 Jigs, 94 Job orders, 118 records, 119 Journal, 107, 215, 268 of corrections, 268 entries, 107 miscellaneous, 41 Labor charges, etc., transfer of supplies, 24 chart, tonnage and, 152 classification, 46 surface, 113, 117 underground, 113, 117 distribution of, 186, 238, 300 engaging. 111, 182, 297 reference, investigation of, 183 report, 164 sheets, 57, 69 Laboratory, 31, 95 and engineering department, 151 expense, 174 Land, clearing, 89 lease, 89 Lands, 206 Law expense, 207 Lease, dwelling, 89 land, 89 i' ' 350 INDEX Ledger, 42, 215, 268 accounts, general, 64 Wasatch Store Co., 269 accounting, 3 sub,-general, 5 Bills collectable, 215 coal sales, 215 ore, 43 atockpile, 44 Ledgers, 107 Legal expense, 8, 62, 280 Legend, 335 Liabilities, 62 current, 274 Light and power, electric, 76, 94 Lighting, 37, 38, 295 expense, 178 Lights, electric, 151 Litigation, 280 Leading, 211 cinders, 214 coke, 212 stock-pile, steam shovel, 33 hand, 33 Locomotives and cars, repairs to, 37, 38 operating, 37, 38 Logs, engineers, 28 Loss and gain, 61, 278 on supplies, adjustment, 106 Lower ports, cost of ore at, 6 ore at, 5, 18 Lumber and timber, 105, 152, 287, 294 Machine drills, 288 report, 164 report, 161 shop, 288 expense, 180 Machinery, 105, 151, 287 power and, 206 for prospecting, 207 rentals, 25 repairs to, 212 Machinists, 74 Machineman's report, 288 Manufactured supphes, 17 Manufacturing supplies, 106 Maps, composite, 324 formation, 340 stope, 324 surface, 328 underground, 328 Marine insurance, 14 Masons, 75 Material received register, 307 Meals served, record of, 251 Measurement card, 319 total card, 322 Medical attendance, 72 Merchandise bought, 269 sales, 269 Mill, Portland, 279-286 report, 103 saw, 210 Victor, 279 Milling, 283 gold ore, mining and, 275 native copper, mining and, 58 Mine accounts, 63, 282 distributed accounts, 288 expense accounts, 6 open pit mines, 35 underground mines, 26 sub-accounts, 285 agent, 61 cost sheet, 6, 230 development, 206 expense, 207 district, 7 explorations, 33 notes, 335 office, 105 accounting, 39, 235 openings, system of numbering, 317, 329, 332 operations, record of, 267 report, 133, 164 profit and loss account, 5 Mined coal and coke, shipped and, 267 Mines, coal, 203 cost of ore at, 6 iron, 1 ore at, 5, 18 reports received from, 222 Mining captains, 33, 37, 38 coal and making coke, 203 copper ore, 149 districts, iron, 1 expense, 38, 65, 98, 210, 279 accounts, open pit mines, 36 underground mines, 32 general, 39 hand, 38 iron ore, 1 INDEX 351 Mining and milling gold ore, 275 native copper, 58 property, 60 ranges, iron, 1 supplies, 16 and surface, vouchers charged to, 43 Mineral and mass copper shipped, reports, 67 reports, 103 Miscellaneous, 34, 280 journal entries, 41 profit and loss, 13 Moistures, ore, 188 Mud mill expense, 177 Nationality report, 134, 256 New construction, 5 tramway, 151 Notes, field, 337 mine, 335 receivable, 61 Numbering mine openings, system of, 317, 329, 332 Office accounting, general, 215 expense, 8, 34, 37, 39, 61, 68, 169, 280, 296 fixtures, 287 furniture and fixtures, 8 general, 152 ledger accounts, 205, 206 reports made at, 223 mine, 105 orders, 123 purchasing agent, 105 records, 338 survey, 327 reports to general, 47 stope books, 327 Officers' salaries, 280 Oils and grease, 106 Ojibway Mining Co., methods of account- ing, 58 accident reports, 134 account, cash, 61, 68 company team, 88 treasurer's, 68 wash, 95 accounts, closed, 75 mill, 93 construction, 95 deferred, 74 Ojibway Mining Co. (Cont'd) development, 97 general ledger, 64 head office, ledger, 58-60 mine, mine books, 63 receivable, 61, 74 shop, 74 sub, 95 accounting, general, mine books, 107 • agent, mine, 61 aid fund, 70 rules, 70 air Unes, 82 apphcation for dwelling, 89 assessments, 60 assets, 62 attendance, medical, 72 audited bills, 69 bills audited, 69 blacksmiths, 75 capital stock, 58 carpenters, 74 cars, underground, 83 cash account, 61, 68 book, 107 cement, etc, 105 check register, 108 checks, pay, 162 claims, 131 classification, underground, labor, 113, 117 surface labor, 113, 117 clearing land, 89 closed accounts, 75 mill, 93 coal, Blossburg, 106 hard, 106 soft, 106 coke, 106 company team account, 88 comparative cost statement, 134 compressor, 79 report, 79 construction, 61, 64 accounts, 95 schedule for, 95 supplies charged to, 130 conveyor, 94 copper, 61 cost of to consumers, 59 mining and milUng native, 58 cost of copper to consumers, 59 h I ! ) '} i