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The Columbia University Libraries reserve the right to refuse to accept a copying order if, in its judgennent, fulfillment of the order would involve violation of the copyright law. Author: Tanners council of the United States of America Title: Uniform cost accounting system for the calf , kip... Place: New York Date: [1 922] ^^'^^101-9, MASTER NEGATIVE # COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD r>s -*^» A BUSINESS J430.35 ;T15 Tanners* council of the United States of America. Uniform cost accounting system for the calf, kip and side upper; glove; bag and strap; and patent leather divisions of the tanning industry, prepared and written by Roland H. Zinn, chi(if. Cost accounting bureau, Tan- ners' council. New York, N. Y., Tanners' council, '=1922. 9 p. 1., 253 p., 1 1. incl. tables (part fold.) forms (part fold.) 28^"". 1. Leather industry and trade— Accounting. i^Zinn, Roland H. 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X" m»ammt^i^iimm Uniform Cost Accounting System for the Calf, Kip and Side Upper; Glove; Bag and Strap; and Patent Leather Divisions of the Tanning Industry Prepared and Written by Roland H. Zinn Chief, Cost Accounting Bureau Tanners' Council M- ■«» -ip- -X Z 7 •^**'; •» ^*^: ""■■1?:. r LIBRARY School of Business « LIBRARY SCHOOL OF BUSINESS Uniform Cost Accounting System for the Calf, Kip and Side Upper; Glove; Bag and Strap; and Patent Leather Divisions of the Tanning Industry # Prepared and Written by Roland H. Zinn Chief, Cost Accounting Bureau Tanners' Council Copyrighted 1922 By Tanners' Council 41 Park Row New York, N. Y. "so C7- no f )-7 FOREWORD The passage of the income tax and subsequent revenue bills, and requests for information from various governmental departments, during and since the war, made it necessary for all manufacturers to carefully develop their cost systems. Investigation has proven that tanners do not consider many of the items properly in making up a sound manufacturing cost, and occasional- ly some items are not included at all. For the past year the accountants of the Calf, Kip, Side Upper, Glove, Bag, Strap, and Patent Leather Divisions have been meeting under the Chairmanship of Mr. Roland H. Zinn, Chief, Cost Accounting Bureau, Tan- ners' Council, the eastern section in Boston and the vi^estern in Chicago. These meetings have been vi^ell attended and much interest has been shov^n, it being self-evident that a uniform method of cost finding would be a bene- fit to the trade as a whole. The results as outlined within this book were written and compiled by Mr. Zinn, and prepared for submission to the Upper Leather Group at its annual meeting on October 20, 1921. A resolution was passed, recommending that the same be printed and distributed in the industry, as the officially recognized cost finding system for these divisions. i Before printing, however, the detailed outline was placed before a meet- ing of accountants called by Mr. Zinn, representing both the eastern and western divisions of these groups, where the same was heartily approved in every way. It is therefore believed that a careful study of it should be made, and that it will be apparent to all that ITS SIMPLICITY WILL COMMEND ITSELF TO THE SMALL TANNER, WHILE ITS ELASTICITY IN OBTAINING THE NECESSARY DETAILS WILL COVER THE NEEDS OF THE LARGEST TANNER. It is recommended and hoped that it will be installed by all. PARTICIPANTS IN COST MEETINGS Corporations and their representatives who have at one time or another participated in various meetings of accountants held by the Tanners' Council, when the principles herein outlined were discussed and approved: Acme Tanning Co. S. L. Agoos Tanning Co. Algonquin Leather Co. American Glove Co. American Hide & Leather Co. Armour Leather Co- Ayer Tanning Co. Ballard Japanning Co. J. S. Barnet & Sons, Inc. Beggs & Cobb, Inc. Besse, Osborn & Odell, Inc. Bristol Patent Leather Co. W. J. Budgell & Sons W. D. Byron & Sons, Inc. Chicago Tanning Co. Creese & Cook Co. Crow Blacking Co. J. G. Curtis Leather Co. Eagle-Ottawa Lealher Co. B. D. Eisendrath Tanning Co. Green & Hickey Leather Co. J. Greenebaum Tanning Co. Griess-Pfleger Tanning Co. Gutmann & Co. H. Hahn & Stumpf Helburn, Thompson Co. Mr. V. Helmholz Mr. F. B. Plunkett Mr. H. M. Lyman Mr. Edward Regal Mr. A. S. Downing Mr. C B. Eldridge • Mr. J. G. Williams, Jr. Mr. G. A. Butts Mr. E. A. F. Gore Mrs. M. H. Ballard I Mr. G. I. Tofias (Miss L. M. Johnson Mr. J. J. Hennessey Mr. F.*H. Reed Mr. C. O. Adams Mr. R. S. Roberts (Mr. O. L. Beachley (Mr. J. A. Garrett JMr. J. A. Colberg (Mr. F. S. B. Cheesman Chicago, 111. Mr. F. L. Winslow Boston Mass. Mr. Geo. P. Capen Canton Jet., Mass. Mr. G. W. Olmsted Ludlow, Pa. Mr. L. H. Partridge Chicago, 111. Mr. Harry V. Meisner Mr. J. A. Hanson Racine, Wis. Mr. B. M. Gertenbach Mr. F. W. U. Albrecht, Shrewsbury, Mass. fMr. J. Hass L. A. Simon Chicago, 111. Sidney J. Greenebaum Cudahy, Wis. Boston, Mass. Boston, Mass. Chicago, III. New York, N. Y. Chicago, 111. Boston Mass. Woburn, Mass. Boston Mass. Boston, Mass. Boston, Mass. Boston, Mass. Boston, Mass. Peabody, Mass. Williamsport, Md. Mr. Mr. Mr. Mr. Mr. JMr. (Mr. Samuel Smickler J. T. Jeffrey J. J. Steines R. B. Batchelder H. S. Knight Cincinnati, Ohio. Chicago, 111. Harrison, N. J. Salem, Mass. Hirth-Krause Co. I. Horween & Co. A. C. Lawrence Leather Co. Huch Leather Co. Chas. H. Kemper Co. W. H. McElwain Co, E. C. Mills Leather Co. C. Moench Sons Co. Monarch Leather Co. National Calfskin Co. Northwestern Leather Co. Ohio Leather Co. C. P. Osborne Co. F. C. Parker & Son, Inc. Chas. Perlman Co. Pfister & Vogel Leather Co. C. B. Rathbun Co. Roden Leather Co. Fred Rueping Leather Co. Sawyer Tanning Co. Schoellkopf & Co. Scholz Tanning Co. H. S. & M. W. Snyder, Inc. The L. B, Southwick Co. J Mr. V. W. Krause ^Mr. V. A. DePuy Mr. P. B. Connell Mr. A. H. Handy Mr. E. Hawes Mr. R. J. Mellin Mr. H. K. Batchelder Mr. F. E. Wirling Mr. V. F. Likens Mr. Halsed Mr. Hill Mr. G. W. Gale Mr. F. A. Curry, Mr. A. E Swan Mr. C. H. Hilton Mr. F. I. Bursley Mr. L. W. Gilman Mr. G. W. McCall Mr. H. J. Molineaux Mr. T. Morgan Mr. R. M. Morrison Mr. I. M. Bernstein Mr. C. A. Heines [Mr. C. G. Coker [Miss Ruth Powers [Mr. S. L. Bullivant (Mr. Ira Mosher I Mr. S. W. Demick [Mr. Nichols jMr. J. L. Dennett |Mr. J. H. Hochadel Mr. E. E. Bradford Mr. H. W. Horton, Mr. Chas. Perlman Mr. C. J. Bautz Mr. C. B. Rathbun Rockford, Mich. Chicago, 111. Boston, Mass. Chicago, 111. Westport, Conn. Boston Mass. Boston, Mass. Boston, Mass. Chicago, 111. Boston, Mass. Boston, Mass. Mr. J. Wonzer Mr. M. G. Gerard Mr. W. E. Tack Mr. H. H. Sawyer Mr. R. L. Brown Mr. H. C. Fiedemann (Mr. Adolph Scholz J Mr. Wm. Scholz Mr. J. J. Francis Mr. R. A. MacDonald Girard, Ohio Peabody, Mass. Woburn, Mass. Chicago, 111. Milwaukee, Wis. Canton Jet., Mass. Grand Rapids, Mich. Fond du Lac, Wis. Napa, Calif. Buffalo, N. Y. Chicago, 111. Boston, Mass. Peabody, Mass. Standard Kid Mfg. Co. Stresau-Becker Leather Co. Superior Tanning Co. Thayer-Foss Co. Albert Trostel & Sons Co. Van Tassel Tanning Co. Widen-Lord Tanning Co. Winslow Bros. & Smith Co. Woelfel Leather Co. J Mr. Albert Gonfradi IMr. T. Small J Mr. L. Franks (Mr. W. C. Nichols JMr. Wm. Katz jMr. J. L. Golden Mr. Geo. Wright Mr. E. Brendow Mr. M. Cullivane Mr. \V. H. Slade Mr. K. S. Domett Mr. L W. Penn Boston, Mass. Chicago, 111. Boston, Mass. Boston, Mass. Milwaukee, Wis- Stoneham, Mass. Boston, Mass. Boston, Mass. Morris, 111. CONTENTS Page Foreword rreiace Cost Accounting — General ^ Chapter I — Hide and Skin Substance Cost 15 Chapter II — Manufacturing Cost 29 Chapter III — Administration Cost ^' Chapter IV— Selling Cost ^^^ Chapter V — Financial Cost ^^' Chapter VI— Illustrative General Ledger and Cost Ledger Accounts 111 INDEX TO MAIN TOPICS Accounts, General Contrd "^l Accounts, General Explanation ^0 Accounts not Provided for 3 Accumulative Costing 81-88 Accumulative and N(m-Accumulativc Costs, Difference between 89 Accumulative Departmental Manufacturing Cost Report 94 A*djustmcnts in any Account ^° Administration Cost ^' Administration Cost Figured per Foot ; 99 Administration Department xA.ccounts 5 Administration Expense, Comparative Report of 99 Administration Expense Control Account 97 Administration Expense Detailed Cost Accounts 98 Administration, Selling, I'inancial, Rawstock and Manufacturing Costs, — Combined Report of 95 Analysis of Auxiliary Departments Expense Report 95 Analysis of Manufacturing Overhead Expense Report 94 Auxiliary Departments Accounts 12-14 Auxiliary Departments Expense Analysis Report 95 Pag^e Bag and Strap Leather Costing 90 Bag, Strap and Case Leathers, Rawstock Cost 25 Beam House Accounts 9 Beam House Offal 21 Betterment Inventory 64 Betterment in Process Control Account 40-42 Bonuses ^2 Building Depreciation Distribution 47 By-Product Department Accounts 13, 61 Case, Bag and Strap Leathers, Rawstock Cost 25 Chart of Accounts 5-14 Closing Cost Accounts 62 Coloring and Fatliquoring Department Accounts 10 Comparative Report of Administration Expense 99 Comparative Report of Manufacturing Expense 94 Comparative Report of Selling Expense 10^ Comparison of Standard and Actual Cost, Report of 95 Control Accounts, General 7, 8, 31 Cost Accounting, General 1 Cost, Accumulative Basis — Direct Labor 81-85 Cost, Accumulative Basis — Direct Materials 86-87 Cost, Accumulative Basis — Manufacturing Overhead 87-88 Cost, Difference between Accumulative and Non-Accumulative 89 Cost Ledger Accounts 42 Cost, Manufacturing — Splits 91 Cost, Non-Accumulative Basis — Direct Labor 70-79 Cost, Non-Accumulative Basis — Direct ISIaterials 79 Cost, Non-Accumulative Basis— Manufacturing Overhead 79-81 Cost Per Foot 90 Cost of Rcfinishing Leather 92 Cost Reports and Data 93 Cost, Total — of Leather Finished 89 Current or Non-Accumulative Departmental Manufacturing Cost Report 93 Damaged Hides or Skins in Process 27 Departments 30 Departmental Accumulative Manufacturing Cost Report 94 Departmental Costs 64 Departmental Cost Accounts 9 Departmental Current Non-Accumulative Manufacturing Cost Report 93 Depreciation Control Accounts 35 Depreciati(jn Distribution 47-48 Depreciation, INIethod of Figuring 35 # Page Difference between Accumulative and Non-Accumulative Costs 89 Direct Labor Cost, Accumulative Basis — Method No. 1 81 Direct Labor Cost, Accumulative Basis — Method No. 2 81-85 Direct Labor Costs, Departmental 69-78, 81-85 Direct Labor Cost, Non-Accumulative Basis — Method No. 1 70 Direct Labor Cost, Non-Accumulative Basis — Method No. 2 71-78 Direct Labor Defined 43 Direct Material Cost, Accumulative Basis — Method No. 1 and 2 86-87 Direct Material Cost, Non-Accumulative Basis — Method No. 1 and 2. 79 Direct Materials Defined 45 Discount Accounts 3 Discount, Treatment of 33 Distribution of Direct Labor 42-44 Distribution of Direct Material 45-47 Distribution of General of Miscellaneous Overhead Expense 59-60 Distribution of Indirect Labor 42-44 Distribution of Indirect Materials and Tanning Supplies 45-47 Distribution of Insurance Expense 36-37, 49-50 Distribution of Light, Heat and Power Expense 57-58 Distribution of Maintenance and Repairs 52 Distribution of Railroad Siding and Equipment Expense 56 Distribution of Rawstock Warehouse Expense 19-20 Distribution of Stable and Garage Expenses 54 Distribution of Taxes 37, 50 Divisions of the Cost of Leather 2 Doctor, Nurse and Hospital Expense Control Account 38-40 Drying Department Accounts 10 Educational \\'()rk Control Account 38-40 Figuring Administration Cost 99 Figuring Financial Cost 108 Figuring IVIanufacturing Costs 64 Figuring Selling Cost 105 Financial Cost 107 Financial Cost Report 109 Financial, Rawstock. ]\Ianufacturing, Administration and Selling Costs — Coml)ined Report of 95 Finishing Department Accounts 11 Finishing Point of Manufacturing Cost 29 Fleshings 21 Flexibility of Accounting System 2, 30 Footage Costs 90 Footage Yields 26 Foreword Preface Page 2 Forms, Standard Freight Control Account 38-40 Furniture and Fixture Depreciation Distriliution 47 Garage Accounts Garage Expense Distribution : ^4 General Introduction ^ General Ledger Control Accounts ^1 General or Miscellaneous Overhead Accounts 13 General or Miscellaneous Overhead Expense Distribution 59 General Synopsis of System 2 on Glove Leather Costmg ^^ Grain Leather Departmental Cost ^ Grain Leather, Rawstock— In Process Account 20 Hair 21 Heat, Light and Power Expense Distribution 57 Hide Cost Distribution to Bark Tanned Leathers 25 Hide Cost Distribution to Upper Leathers 22 Hide House Accounts 9 ?Iide or Skin Cost Includes 15 Hides or Skins Lost or Destroyed in Process 27 Hide or Skin Lot Records 17 Hides and Skins in Process Account— Grain Leather 20 Hide and Skin Purchase and Stores Account 15 Hide and Skin Record Book 16 Hide Substance Cost 15 Hide Substance Cost in Splits— Upper Leathers 25 Income from Sale of Junk 33 Indirect Labor Defined 43 Indirect Materials Defined 45 Insurance Control Accounts 36 Insurance Expense Distribution 37, 49 Interest Accounts 3 Interest as Cost Item 107 Inventory Adjustments ^^ Inventory Betterment ^ Inventorying Materials Charged but not Consumed 34, 45 Inventorying Materials and Supplies Simplified 34 Invested Capital lOo Page Labor, Direct— Cost 69-78, 81-85 Labor, Direct — Cost, Accumulative Basis, Method No. 1 81 Labor, Direct — Cost, Accumulative Basis, Method No. 2 81-85 Labor, Direct — Cost, Non-Accumulative Basis, Method No. 1 70 Labor, Direct — Cost, Non-Accumulative Basis, Method No. 2 71-78 Labor, Direct — Defined 43 Labor Distribution, Direct 42-44 Labor Distribution, ] ndirect 42-44 Labor, Indirect — Defined 43 Leach House Accounts 12, 60 Leather Yields 26 Ledgers, Three — Illustrated 11 1-253 Life and Health Insurance for Employees Expense Contn^l Account. 38-40 Light, Heat and Power Department Accounts 12 Light, Heat and Power Expense Distribution 57 Light, Heat and Power Purchased 35 Light, Heat or Power Sold 57 Lot Records 17 Machinery Depreciation Distribution 47 Maintenance and Repair Department Accounts 12 Maintenance and Repairs, Distribution of 52 Manufacturing, Administration, Selling, Financial and Rawstock Costs — Combined Report of 95 Manufacturing Control Accounts 31, 40-42 Manufacturing Cost 29 Manufacturing Cost Report — Accumulative Departmental 94 Manufacturing Cost Report — Current, Non-Accumulative Depart- mental 93 Manufacturing Cost of Splits 91 Manufacturing Departments Accounts 9-11 Manufacturing Expense, Comparative Report of 94 Manufacturing Overhead Cost, Accumulative Basis — Method No. 1 and 2 : . . . . 87-88 Manufacturing Overhead Cost, Non-Accumulative Basis — Method No. 1 and 2 79-81 Manufacturing Overhead Expense Analysis Report 94 Material Cost, Direct — Accumulative Basis, Method No. 1 and 2.... 86-87 Material Cost, Direct — Non-Accumulative Basis, Method No. 1 and 2 79 Material, Direct — Cost in Tan Yard 47 Materials, Direct — Defined 45 Materials, Direct — Distribution 45-47 Materials, Indirect — Defined 45 Materials Manufactured — Treatment of 33 Materials and Supplies, Control Accounts 32 Materials and Tanning Supplies, Indirect — Distribution 45-47 Materials and Tanning Supplies, Report of— On Hand 45 Miscellaneous Expense Control Accounts 38 Mixed Hide or Skin Purchases 17 Non-Accumulative and Accumulative Costs, Difference between. .... 89 Non-Accumulative Costing 70-80 Non-Accumulative Departmental Manufacturing Cost Report 93 Numbering Accounts 31 Overhead, Manufacturing — Cost — Accumulative Basis — Method No. 1 and 2 87-88 Overhead, Manufacturing — Cost — Non-Accumulative Basis — Method No. 1 and 2 79 Overhead, Manufacturing — Expense Analysis Report 94 Patent Leather Costing 90 Payroll Control Account — General- 31 Postage Expense Control Account 38-40 Power, Light and Heat Expense Distribution 57 Power Sold 57 Profit and Loss Account 3 Railroad Siding and Equipment Accounts 14 Railroad Siding and Equipment Expense Distribution 56 Rawstock Cost Allocation — Bark Tanned Leathers 25 Rawstock Cost Allocation — Upper Leathers 22 Rawstock Cost Includes 15 Rawstock Distribution Record 22 Rawstock Lost or Destroyed in Process 27 Rawstock, Manufacturing, Administration, Selling and Financial Costs — Combined Report of 95 Rawstock in Process Account 20 Rawstock Record Book 16 Rawstock Warehouse Account 18 Rawstock Warehouse Expense Distribution 19-20 Refinishing Costs 92 Rent— Paid 51 Repairs and Maintenance Distribution 52 Report Accumulative Departmental Manufacturing Cost 94 Rep(jrt, Auxiliary Department Expense Analysis 95 Report, Comparative Administration Expense 99 Report, Comparative Manufacturing Expense 94 Report, Comparative Selling Expense 105 Report, Current or Non-Accumulative Departmental Manufacturing Cost " 93 Page Report of Financial Cost -[(yg Report, Manufacturing Overhead Expense Analysis 94 Report of Materials and Tanning Supplies on Hand 45 Report of Ra^\stock, Manufacturing, Administration, Selling, and Financial Costs 95 Report of Standard and Actual Cost Comparison 95 Restaurant Expense Control Account 38-40 Returns and Allowances, Account for 3 Safety Work Control Account 39 Sales Accounts -? Selling Cost jqj Selling Cost, Figuring JQ5 Selling Department Accounts 5 Selling Expense Comparative Report 105 Selling Expense Control Accounts JQI Selling Expense Detailed Cost Accounts 102 Selling. Financial, Rawstock. Manufat:turing and Administration Costs — Combined Report of 95 Skin Cost Distribution to Ijiper Leathers 22 Sorting Hides and Skins. Expense of 19 Sorting, Wrapping and Shipping Department Accounts H Splits, Hide Substance Cost— Bark Tanned Leathers 26 Splits, Hide Substance Cost — L^pp^r Leathers 25 Splits, Manufacturing Cost of gi Si)lit Rawstock hi Process Account 25 Splitting and Shaving Department Accounts IQ Stable Accounts |2 Stable Expense Distribution 54 Standard Costs 71 72 Standard and Actual Cost Comparison Report '95 Starting Point of Manufacturing Cost 29 Stationery and Printing Expense Control Account 38-40 Strap, Bag and Case Leather, Rawstock Cost 25 Supplies, Indirect Materials and Tanning— Distribution 45-47 Synopsis of System 2 System, Flexibility of ^q Tacking Department Accounts jq Tan Yard Accounts q Tan Yard Direct Material Cost 47 Tax Control Accounts -^y Taxes, Distributi(m of 37 SO Telephone and Telegraph Expense Control Account 38-40 Tools and Equipment Depreciation Distribution 47 Traveling Expense Control Account 33.40 Page Water, Expense of — Distribution ^^ Water Puniped from Wells Owned 34 Water Purchased ^^ Welfare Work Control Account ^^-^ Yield of Leather— Bark Tanned 27 Yield of Leather— Upper Leathers 26 TABLES Table No. 1— Summary of Stock Movement Table No. 2— Method of Establishing Standard Direct Labor Costs Table No. 3— Assumed Actual Departmental Direct Labor Payroll.. Table No. 4— Departmental Cost— Direct Labor— Non-Accumulative Basis Table No. 5— Departmental Cost of Production— Direct Labor— Ac- cumulative Basis —Method of Distributing Rawstock Cost to Leather Produced — Difference between Accumulative and Non-Accumula- tive Costs 67 72 73 75 83 23 89 FORMS Nos. 1 — Labor Distribution Sheet 2 — Employees Labor Record 3 — Direct Material Distribution Sheet -I — Indirect Material Distribution Sheet 5 — Materials on Hand Report 6 — Depreciation Distribution Sheet 7 — Insurance Distribution Sheet 8— Tax Distribution Sheet 9— Maintenance and Repair Department Labor Distribution Sheet 10— Maintenance and Repair Department Material Distribution Sheet 11— Stable and Garage Labor Summary 12— Stable and Garage Expense Distribution Sheet 13— Railroad Siding and Equipment Expense Distribution Sheet 14 Light, Heat and Power Department Expense Distribution Sheet 15— Miscellaneous Overhead Expense Distribution Sheet 16 — Report of Progress of Stock 17 — Summary of Direct Labor by Operations 18_Special Summary of Direct Labor for All Operations Nos. 19_Dircct Labor Distribution Sheet to Leathers l)e]Kirtmentally, Xon- Accumiilative 20_Direct :\[atcrials Distribution Sheet to Leatliers Departnientally. Xon- Accumulative 21— Manufacturing Overhead Distribution Sheet to Leathers Departmentally, Xon-Accumulative 22— Direct Labor Distribution Sheet to Leathers i:)epartnientally, Accumu- lative 23— Direct ^Literials Distribution Sheet to Leathers Departmentally, Ac- cumulative 2-i Manufacturing Overhead Distribution Sheet to Leathers Departmentally, Accumulative 25 — Freight Distribution Sheet 26— Current or Xon-Accumulative Departmental IVIanufacturing Cost Rei)ort 27— Accumulative Departmental Manufacturing Cost Report 2S— Comparative Report of Manufacturing Expense 29_Manufacturing Overhead Expense Analysis 30— Auxiliary Departments Expense Analysis 31 — Standard Cost Comparison Report 32 — General Payroll Distributitm Sheet 33 — General Depreciation Distribution Sheet 3-1 — General Tax Distri1)ution Sheet 35— General Insurance Distri1)ution Sheet 36 — Footage Tally Sheet },7 — Form for Figuring Cost and Selling Price of Leather 38 — Comparative Report of Administration Expense 39— Selling Department Sabiry Distribution Sheet 40 — Hide Warehouse Distribution Sheet 41 — Comparative Report of Selling Expense 42 — ComparatiAe Re])ort of Selling Ex])ense by Districts 43 — Financial Cost Report 44 — Administration DeiKirtnent Salary Distrilnition Sheet 45 — Hide Record Book 46 — Hide and Skin Lot Record 47 — Rawstock Distribution Record 48 — :M()nthly Report of Rawstock, Manufacturing, Administration, Selling and Financial Costs COST ACCOUNTING GENERAL The need for better methods of accounting, particularly in the tanning industry, are apparent when reference is made to the extremely low profits which have been realized by tanners over a period of years. As shown in the data compiled for use in the Federal Investigation, the average profit for 9 years in about fifty representative companies in the industry, was only 83^2% before paying federal taxes. While of course, the figures of 1920 were in- cluded in these data, the profits made from 1912 to 1919 were insufficient, otherwise the reaction of 1920 would not have been as serious as it was. The functions of a Cost System have been referred to before, but it is important that they should be fully realized when considering the advisability of installing the same. First, of course, is the desire to secure accurate costs of leather, which afford intelligent competition and avoid constant and serious losses; and second, to supply the management with reports and statistics, from which some definite plans can be designed and adopted to eliminate waste and inefficiency. Cost systems at times have failed, but this may have been due to various reasons, the most common being, that the system was an impractical one with endless detail, or so-called red tape. Then again a very practical system will fail if improperly installed. On the other hand, if the management is not in sympathy with the cost work, or there is opposition or lack of co- operation on the part of the employees, it is also sure to fail. It is therefore, evident, that all must co-operate in the endeavor to obtain accurate costs, in order to be successful with any system. The objection that has frequently been offered, to the effect that the expense of installation is excessive and prohibitive, is largely met by reason of the fact that the Tanners' (Council has had this system developed and it now remains only for the members to arrange their accounts as outlined, in order that they may be able to obtain the cost of manufacturing leather. It should be remembered that the methods as outlined are very flexible and can be installed to obtain detailed costs or merely general costs. The expense of operating the system, therefore, is largely dependent on the amount of detail desired. It should be fully appreciated, however, that no cost system will operate itself, it must be taken care of continually, which requires clerical help in maintaining it. A cost system is an investment and is worth, in the saving effected, many times the expense of operation. In developing the uniform methods of Cost Accounting for the various groups of the industry, no attempt has be and to the hides and skins received on purchases made. The weight basis, however, should again be used in distributing the charges to the various classes, as well as the piece basis within each class as previously explained. The Rawstock Warehouse account No. 519, therefore, is closed each month, the credits being debited to the various accounts, as well as to the lots, depending on the method used. In either case the respective control accounts must also be credited and debited with the various items- Form No. 40 provides a distribution sheet upon which the Rawstock Warehouse expense can be distributed to the stock put into process when the total amount is distributed to the soakings monthly in accordance with the first method, however, when the second method is used, then a special distribution sheet will have to be made. HIDES AND SKINS IN PROCESS CONTROL ACCOUNT- NO. 53 ( GRAIN LEATHER ) The second control account under this chapter is, as stated above, the Hides and Skins in Process Control account No. 53. As in the case with the Hide and Skin Purchases and Stores Control account, it may be desirable for some to establish separate in process control accounts for the various classes of hides and skins worked. Ordinarily such detail is carried in sub- sidiary records, but when preferred several control accounts can be opened as follows: 21 Control Account Nos. Calfskins in Process 531 Kipskins in Process 532 Extremes in Process 533 Buffs in Process 534 Hides in Process 535 Horsehides in Process 536 Etc. To open so many separate in process control accounts will complicate mat- ters considerably, as the splits will have to be credited to the hide or skin m process account from which such splits were taken and the finished leather must also be credited to the process control accounts, so that a very definite record would have to be kept of the hides and skins while in process If individual control accounts were established. If only one control account IS opened for all the hides and skins in process, then all the debits and credits are made to the one account and the detail is carried in the subsidiary cost records. The latter is strongly recommended. The Hide and Skin in Process Control account No. 53, or the individual control accounts for the several classes above enumerated, should be debited first each month, with the inventory of all hides and skins in process at the beginning of the month, and each day, week or month with the hides and skins which are put into process as credited to the Hide and Skin Purchases and Stores Control account or accounts. The Rawstock Warehouse expense when distributed monthly to the soaking only, should also be debited to this account as previously explained. The Hides and Skins in Process Control account, or accounts, should be credited daily, weekly, or monthly, with the hide substance value in the splits obtained during the month, which value will be figured as explained in the paragraph reg:arding splits. The hair and fleshings removed from the hides and skins after the stock IS put into process, should be charged with all the expense of handling after the removal of the same from the hides or skins, and the net revenue derived from the sale of such "beam house offal" as it is commonly known should also be credited to the Hides and Skins in Process Control account or accounts. The Hides and Skins in Process Control account, or accounts, must also be credited with the cost of the hide or skin substance in the leather finished during the month. The balance in the account represents the inventory at cost of the rawstock in process at the close of the month, for all grain leather. ° In charging the hides and skins to leather finished, it is always to be assumed that the stock moves regularly and uniformity, and therefore, that the oldest hides and skins are those finished first. If for any reason all the 22 stock does not move regularly and that fact is known, then due allowance must be made for the stock which is being held back. The detailed distribution of the cost of the rawstock to the various leathers should be made accurately and proper records from which to obtain the same should be maintained. For this purpose form No. 47, Rawstock Distribution Record is sug- gested. This form should, however, be designed by each corporation to meet its individual needs. ALLOCATION OF RAWSTOCK COST TO THE UPPER LEATHERS PRODUCED Form No. 47, Rawstock Distribution Record, provides data from which the total cost of each class of rawstock used each month, in the manufacture of all the various kinds of leather made from such respective classes of raw material can be figured, after which the distribution of such total cost of each class of rawstock finished, can be made to the various kinds of leather as subsequently explained. From the reports made by the foremen on form No. 16 of the movement of stock in process, used in figuring manufacturing cost and explained in Chapter II, the rawstock distribution records, form No. 47, should be com- piled. A separate sheet should be carried for each general class of rawstock. First should be itemized, at the left, all of the stock in process at the beginning of the period according to date soaked, showing the number of pieces and the cost at which it was charged to the Hide and Skin in Process Control account or accounts. Under each department, to the right, should be shown the number of pieces, (and the cost if it is desired) in such de- partment at the beginning of the period- The total pieces in all departments at the beginning, must agree with the total number of hides or skins in the itemized account of the same, at the left of the form. As reports on form No. 16 are received from the foremen, entries should be made of the "in" and "out" of each class of rawstock in ever)^ department. At the close of the month the inventory count received from each foreman, for each kind of stock, should agree with the total "in" minus the total reported "out." The total pieces reported out of the last dei)artment as finished leather, made from each class of rawstock, regardless of the kind of leather produced there- from, should be costed in total, using the oldest equivelent pieces according to the list on the extreme left^ of the form. The cost at which the rawstock is charged to finished leather, should always be the cost, at which it was originally charged into process, minus any credit for splits or beam house offal. The total quantity of leather finished from each class of raw stock is obtained from the tally sheets of leather sorted, on form No. 36. The total quantity of each kind of leather should be extended at the market selling 23 price per foot at the close of the month, minus the manufacturing, selling admmistration and financial costs, as well as any discount allowed, for such leathers respectively. A total of all such extensions for all the various leathers produced from a given class of rawstock, represents the total market sellmg price of all the leather produced from such rawstock, minus the con- version factors. To distribute the total rawstock cost of a given class, to the various leathers produced from such rawstock, the market selling figures minus the conversion factors, used for each kind of leather, in total amount or per foot, are then reduced or increased, by a percentage representing the ratio of the total actual rawstock cost, to the total market sales value of all the leather produced from such class of rawstock. No selling figure should be used which is less than the conversion cost, plus the value per foot of the rawstock in glue or offal. This will determine whether it is profitable or not to produce certain grades or kinds of leather. To illustrate this method of distribution more clearly the following table is given : Kind of Leather Produced from Calfskins 1 Full Grain, Colored Smooth, Colored . . . Boarded, Colored . . Full Grain, Black.. Smooth, Black Boarded, Black Snuffed, Colored . . . Snuffed, Black Suede Total Total Production Made from Calfskin During One Month Total Footage Produced 2 5000 10000 3000 8000 12000 10000 3000 2000 1000 Market Selling Figure, Minus Conversion Factors 3 Per Ft. Total .30 .40 .20 .50 .20 .30 .40 .20 ,30 $ 1500.00 4000.00 600.00 4000.00 2400.00 3000.00 1200.00 400.00 300.00 S1740O.00 I Cost of Calfskins Distributed to Leathers Produced 4 Per Ft Total .15 .20 .10 .25 .10 .15 .20 ,10 15 $ 750.00 2000.00 300.00 2000.00 1200.00 1500.00 600.00 200.00 150.00 $8700.00 In this illustration the writer has used "Calfskins," as the general class of rawstock in the assumed production. In the first column is shown the vari- ous kinds of leather produced during the month, in which calfskins form the basic material. You will note blacks and colors are shown separately, the point being that all leather produced from each kind of rawstock during each month must be tabulated separately for the distribution of the cost of the raw material. In column two is shown the footage of each kind of leather produced, which is secured from the tally sheet form No. 36. In column three is shown the market price of each kind of leather, on the last day of the month, (which for this illustration is only an assumed figure), minus the conversion factors, manufacturing, selling, administration and financial costs as well as the discount if allowed. The total footage produced is extended at the selling figure per foot and the total sales value (minus those con- version factors) is obtained for all the leather made from calfskins during the month, which is also shown in column three. The total figure of column 24 four represents the total actual cost of all calfskins finished during the month, which is taken from the rawstock distribution records, and which is the amount that is credited to the Hides and Skins in Process Control ac- count for the leather finished. In this illustration, it will be noted that the total raw material cost of the calfskins finished is assumed to be $870000 and the sales value as $17400.00. In other words the actual cost is 50% of the sales value, therefore, the selling figure for each item or kind of leather is re- duced 50%, both per foot and in total, and thereby the total actual cost of all raw calfskins is distributed to the various kinds of leather produced from such rawstock on a relative basis. This distribution can be carried down to the point of distributing such rawstock cost to all of the various grades of each kind of leather if that be the desire of a corporation, which however, is believed to be unnecessary. The above is applicable when leather is finished without interruption, that is when all grades and weights move iLiniformily. If for any reason, however, the better grades are finished first and the poorer grades are held up to supply the demand, or if light weights are held up and heavy leather is rushed through, the flat average cost for the rawstock obtained in the above manner should be given further consideration. From actual previous experience should be determined the average run of selections for the kind of leather which is being finished irregularly. For example this may be found to be Selection 1 2 3 4 5 Perc^^Tt "" f'™?' °' "'^■•'^handise tax is levied on the Stock in Process .t should be charged and distributed through the General or Mi cellaneous' Overhead Expense, tax account No. 86 or 867. ^Miscellaneous Form No. 8 suggests a distribution sheet for taxes. After the distribu tion has been arranged, either one twelfth of the yearly tax should b. charged monthly, or the actual amount for the respecTe months obtined as previously explained, by dividing the anticipated yearly t x L b the 51 anticipated number of working days and charging into the respective months, the amount per day for the number of working days it was anticipated would be worked during such month. These amounts should then be debited to the respective de]Dartmental accounts, viz : (See Hide House 71 Beam House 72 Tan Yard 73 Splitting and Shaving Department 74 Coloring and Fatliquoring Department. .75 Drying Department 76 Tacking Department 77 Finishing Department 78 Sorting, Wrapping and Shipping Department 79 Leach House 80 Light, Heat & Power Department 81 Maintenance & Repair Department 82 Stable Expense 83 Garage Exi)ense 84 By-Prodnct Department 85 General or Miscellaneous Overhead Expense 86 R. R. Siding- & Equipment Expense 87 Rawstock Warehouse *Only when a larsre department is maintained Note "A", Page 44) or 713 or 7137 or 723 or 7237 or 733 or 7337 or 743 or 7437 or 753 or 7537 or 763 or 7637 or 773 or 7737 or 783 or 7837 or 793 or 7937 or 803 or 8037 or 813 or 8137 or 823 or 8237* or 833 or 8337 or 843 or 8437 or 853 or 8537 or 867 or 873 or 8737 519 or 5194 KENT If rent is paid for the buildings or premises in which the tannery is located, the rent paid will be a proper charge to the cost of manufacturing. This does not refer to inter-corporation rental, but rents paid to outside parties for premises not owned. In such cases the amount paid will be charged to the Betterment in Process Control account No. 69 on the general books, taken from the personal accounts, and in lieu of depreciation, taxes and insurance on buildings, a rent account should be opened in the Cost Ledger, to which such charge should be debited. The total amount in this account should be distributed to the various departments in the same manner and on the same basis as that described for depreciation on buildings, being on the area occupied by each department. Rents paid for sales branches and leather warehouses, are of course, chargeable to the Selling Department expense account, while rents paid for hide and skin storage should be charged against the Rawstock Warehouse, 52 MAINTENANCE AND REPAIR DEPARTMENT ACCOUNT— NO. 82 Work performed by the maintenance and repair department should be done only on the authority of some responsible employee of the company, which authority should be made in writing whenever possible. The dis- tribution of all maintenance and repair charges should be made accurately on the basis of the maintenance and repair work actually performed for each department. Whenever a large maintenance and repair department is maintained, in which there is installed considerable equipment, it should be charged with its proportion of the manufacturing overhead expense the same as any other department; but where only a small department is maintained, consisting principally of labor, with but little machinery, no overhead expense distribu- tion to such a department should be attempted. The provision for applying manufacturing overhead expense to the maintenance and repair department, is made so that in plants where this department is extremely large, or where they build their own machinery, tools and equipment, that the work per- formed by such a department will, and should of course, bear its proper proportion of the overhead expense. Where overhead expense is charged, it should be applied to all maintenance and repair work performed on a percentage basis, which percentage represents the ratio of the total main- tenance and repair department overhead to the total maintenance and repair labor. For example, if maintenance and repair labor amounts to $1000 in a given month and the total overhead expenses charged to the maintenance and repair department accounts amount to $500, then for each $1.00 main- tenance and repair labor, during such month, there must be added 50 cents for overhead. A report should be secured from each maintenance and repair depart- ment employee each day, showing the departments in which he worked and the work performed. At the close of the period, the maintenance and repair labor can easily be distributed to the departments in which the work was actually done. If overhead is to be charged it is then easily distributed as above outlined. The materials or supplies used in maintenance and repair work should be drawn from stores on requisitions, which should show the department in which the materials or supplies are to be used. The charges for the materials or supplies used in the maintenance and repair work can therefore, easily be distributed at the close of each month to the departments in which they were actually used. By this method it will be noted, all the charges to the maintenance and repair department accounts, Nos. 82, or 821, 822, 823, etc., will be closed out every month and the total amount be distributed to the various departments in which, or for which, the maintenance and repair work was actually done. Form No. 9 is suggested for use in distributing the maintenance and repair department labor; while Form No. 10 can be 53 used in distributing the charges for materials and supplies used by that de- partment. Such labor or materials and supplies as are used in maintenance and re- pair work which is of a general character and cannot be charged to a definite department, or where the time is so small that an employee cannot allocate every minute of the day to a department, such amounts should be charged to the general or miscellaneous overhead expense, maintenance and repair account Nos. 86 or 864. Frequently the maintenance and repair department crew is engaged in new construction work, either in the erection of new buildings or the manu- facture of new machinery, tools or equipment. When such is the case a separate order should be issued to cover the work, and all labor, materials or supplies, and overhead expense should be charged to the same. The total amount should then be capitalized among the fixed assets and credit be given to Betterment in Process control account No. 69. Of course, no item should be charged which would unduly inflate the value of the asset produced. The maintenance and repair department crew may also, at times, be engaged in work, such as the improvement of buildings, machinery, tools, or equip- ment. When that is the case the procedure provided for by the Income Tax Department, in reporting such items of expense for taxation purposes, should be followed. Frequently extensive work is necessary which is strictly repair work, but which is not really a current repair, chargeable to a single month, there- fore when any such extraordinarily large maintenance and repairs occur during a month, it might be advisable or even desirable to handle the same as a deferred charge, in order that the costs for the one month in which such repairs occur, are not distorted. In a case of that kind the management of each corporation will have to decide the policy. Provided that the work is strictly maintenance or repairs, and is to be handled as a deferred charge, part of the expense shouhl be charged into cost each month, until the entire amount is absorbed. In the event that no general Maintenance and Repair staff is employed and such work becomes necessary, carpenters, plumbers, electricians, etc., are hired from the outside to perform the work, then whatever is actually paid them should be charged to the Betterment in Process control account No. 69, and subsequently to the proper cost accounts. The bills for such work should be requested itemized as between labor and materials, and the amount of each will then be debited to the respective cost ledger accounts, 821 or 822. The distribution of this expense is then made to the various departments in the same manner as though the work had been performed by employees of the corporation, as explained in connection with the above cost accounts. After the proper distribution of all maintenance and repair department expense has been made, the various amounts are credited to Maintenance and Repair Department, account No. 82 and debited to the respective depart- mental accounts, viz: 64 (See Note "A", Page 44) Hide House 71 or 713 or 7134 Beam House 72 or 723 or 7234 Tan Yard 73 or 733 or 7334 Splitting and Shaving Department 74 or 743 or 7434 Coloring and Fatliquoring Department. .75 or 753 or 7534 Drying Department 76 or 763 or 7634 Tacking Department 77 or 773 or 7734 Finishing Department 78 or 783 or 7834 Sorting, Wrapping and Shipping Department 79 or 793 or 7934 Leach House 80 or 803 or 8034 Light, Heat & Power Department 81 or 813 or 8134 Stable Expense 83 or 833 or 8334 Garage Expense 84 or 843 or 8434 By-Product Department 85 or 853 or 8534 General or Miscellaneous Overhead Expense 86 or 864 R. R. Siding & Equipment Expense 87 or 873 or 8734 Rawstock Warehouse 519 or 5196 If atiy maintenance and repair work is performed in, or for the Selling Department or the Finished Leather warehouse, after the distribution has been made, such expense should also be credited to Betterment in Process control account No. 69 and charged to the Selling Expense control account No. 44, and from there into the proper detailed account if the same is kept separately. Maintenance and repair work performed for the Administra- tion buildings and office should be treated in a similar manner, credited to Betterment in Process control account No. 69, and charged to Administra- tion Expense Control account No. 43. If maintenance and repair work is per- formed in, or for the Rawstock Warehouse such expense should also be credited to Betterment in Process control account No. 69 in the same man- ner, and charged to the Hides and .Skins In I*rocess control account No. 53 and from there to the proper detailed account if kept separately. At the end of each month this account is fully closed out and balanced except for such amounts as may be treated as deferred charges. STABLE AND GARAGE ACCOUNTS— NOS. 83 AND 84 All drivers of wagons or trucks should make out a daily time report showing the number of hours devoted to teaming or trucking for the respec- tive departments. Employees time record form No. 2 can be used for this purpose. If time is devoted to hauling a miscellaneous load of many items, which it would not be possible to allocate accurately, such time should be charged to General or Miscellaneous Overhead Expense, Stable or Garage account Nos. 86 or 868. At the close of the month, the total number of hours 55 of each and of all wagon drivers, and of all truck drivers should be sum- marized and the respective stable and garage expenses obtained per hour. Then summarizing the hours devoted to hauling for each department and multiplying the total number of hours for each department by the rate per hour, determines the stable or garage expense which is properly chargeable to such respective departments. Form No. 11 is suggested for use in sum- marizing the total number of hours devoted to each department by all drivers. This form can be used for either the stable or the garage, however, a separate sheet should be used for each, as the distribution of the expense of these two departments ought to be kept separate, since the teaming by wagon and the hauling by auto will vary, and it is desirable and often neces- sary to watch both carefully. From the daily distribution of each driver's time, for which form No. 2 is to be used, the information necessary to summarize the total hours, on form No. 11 of all drivers for all departments can be obtained. After the total number of hours devoted to each department is determined on form No. 11, the total expense must be distributed on a per hour basis, as explained above. To provide a simple distribution sheet which can be used for that purpose, form No. 12 is suggested. If horses, wagons or auto trucks are not owned, and all teaming is hired and done by outside teaming companies, merely the two general cost ac- counts. Stable account No. 83, and Garage account No. 84, as outlined in the text should be opened. From the personal accounts in the general ledger, the Betterment in Process control account No. 69 is charged with the amount paid for all cartage. Such amount is then debited to either the stable or garage cost account of the above mentioned number. The distribution of the expense should, however, be made accurately, charging the departments for which the teaming was hired with the correct amounts and closing the ac- counts in the same manner as provided above. After proper distribution of these expenses has been made, the various amounts should be credited to Stable account No. 83 and Garage account No. 84, respectively, and debited to the several departmental accounts, viz : (See Note "A", Page 44) Hide House 71 or 713 or 7138 Sorting, Wrapping, and Shipping Department 79 or 793 or 7938 Leach House 80 or 803 or 8038 Light, Heat and Power Department. .. .81 or 813 or 8138 By-Product Department 85 or 853 or 8538 General or Miscellaneous Overhead Expense 86 or 868 Selling Department Expense 44 and 445 Administration Department Expense. .. .43 and 432 Hides and Skins Purchase and Stores... 51 — also to the Hide and Skin Lot Records 56 This will close the Stable and Garage accounts at the end of the month, leaving them fully balanced. In the distribution of the charges to these accounts, a part of the dray- age expense may be for the Selling Department, or for hauling Hides and Skins, or for the Administration or other departments. When any expenses which were originally included in the charges to Betterment in Process Con- trol Account No. 69 are so distributed, a credit memorandum must be issued, crediting such Betterment in Process control account No. 69 on the general books with the amounts distributed to departments other than manufactur- ing, and debiting the control accounts for the departments to which the ex- pense belongs with such amounts, so that the cost ledger accounts for manufacturing will remain in perfect balance with the controlling account governing them in the general ledger. RAILROAD SIDING AND EQUIPMENT EXPENSE ACCOUNT— NO. 87 As in the case of the drivers in connection with the distribution of stable and garage expenses, a report should bt: made daily by the locomotive engineer, of the number of cars switched for each department. When cars are switched loaded with miscellaneous or general materials and supplies, they should be reported as General or Miscellaneous Overhead Railroad Siding and Equipment Expense. At the close of each month a summary should be made of the total number of cars switched for each department. The total Railroad Siding and Equipment expense should be divided by the total number of all cars switched to obtain the switching charge per car each month, and each department should then be charged for the number of cars switched for them at the average rate per car. These charges should be credited to Railroad Siding and Equipment Expense Account No. 87, and be debited to the respective accounts, viz : (See Note "A", Page 44) Hide House 71 or 713 or 7138 Sorting, Wrapping, and Shipping Department 79 or 793 or 7938 Leach House 80 or 803 or 8038 Light, Heat and Power Department 81 or 813 or 8138 By-Product Department 85 or 853 or 8538 General or Miscellaneous Overhead Expense 86 or 869 or 8693 Selling Department Expense 44 and 445 Hides and Skins Purchase and Stores... 51 — also to the Hide and Skin Lot Records This closes and balances the Railroad Siding and Equipment Expense ac- count monthly. Form No. 13 is suggested as a distribution sheet, and may 57 be used to aid in the r^roper distribution of the Railroad Siding and Equip- ment expenses. ° -i f LIGHT, HEAT AND PO^ER DEPARTA4ENT ACCOUNT- NO. 81 In addition to all the expense which has been charged to the Light u^\ru ^^^'^^/^^^"'^t, No. 81, or its subdivision accounts, this account should be debited with all light, heat and power that may have been pur- chased, as shown by general ledger account No. 64. In other words the debits should represent the total expense during the period for light 'heat and power both purchased and produced. When labor is used or hired to cart away the cinders from the power house, such an expense is a proper charge to the Light, Heat and Power ac- count. If Light, Heat, or Power are sold, the amount received should of course be credited to the Light, Heat and Power account, as well as to the Better- ment in Process Control account No. 69, before the net amount is determined and distributed as a cost to the various departments. After all debits and credits have been placed against the Light Heat and Power accounts, the distribution of the net total expense to the various departments requires more study than did the distribution of the former ex- pense Items; however, like other distributions, after a percentage for each department has been determined, the same percentage can be used monthly unless departments or operations are changed; or the quantity of production fluctuates greatly, or seasonable changes make it necessary to alter such per- centages. These percentages can be established in one of two ways either by test metering the amount of Light, Heat or Power used in the respective departments, which is of course the more accurate, or by having an engineer estimate the same, basing his estimates of course, on the space occupied or the horse power capacity of the motors installed in the departments, modified by the degree of heat maintained, or the lighting required by the various departments. From this you are then able to determine the percentage of the total used by each department. While the former is the more accurate method. It IS not always ])ractical. The latter will be found satisfactory when necessary to adopt it. If permanent meters are installed, then, of course the expense is distributed on the basis of the actual amount consumed by each department, and percentages are not then required. If the percentage method IS to be used and the percentages for the following departments Hide House ^ Beam House L Tan Yard " Z^ (Continued on next page) 58 Splitting and Shaving Department % Coloring and Fatliquoring Department '% Drying Department •% Tacking Department % Finishing Department % Sorting, Wrapping and Shipping Department ^ Leach House "% By-Product Department >% General or Miscellaneous Overhead Expense '% Selling Department % Administration % Power sold or used in other plants % have been determined, such respective percentages of the total cost of Light, Heat and Power, each month, as shown by account No. 81, are then credited to the Light, Heat and Power account and debited to the following depart- mental accounts, viz: (See Not Hide House 71 or Beam House 72 or Tan Yard 73 or Splitting and Shaving Department 74 or Toloring and Fatliquoring Departpient. .75 or Drying Department 76 or Tacking Department 77 or Finishing Department . . . . 78 or Sorting, Wrapping and Shipping Department 79 or Leach House 80 or By-Product Department 85 or General or Miscellaneous Overhead Expense 86 or Selling Department 44 and Administration Department 43 and Power sold or used in other plants e "A", Page 44) 713 or 7133 723 or 7233 733 or 7333 743 or 7433 753 or 7533 763 or 7633 773 or 7733 783 or 7833 793 or 7933 803 or 8033 853 or 8533 863 446 or 432 448 This will close and fully balance this account monthly. Form No. 14 w^ill aid in the distribution of the I-ight, Heat and Power expense, when the percentage basis is used. The percentage may change under the varying conditions above referred to, but when no changes occur and the percentages remain the same, the amount of the departmental debits for light, heat and power will nevertheless, vary each month, due of course to the monthly variation in the total expense necessary for producing Light, Heat and Power. 59 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE ACCOUNT-NO. 86 To this account should be debited monthly all the indirect labor, indirect materials, light, heat and power, maintenance and repairs, Depreciation, In- surance, Taxes, Stable, Garage, and Railroad Siding and Equipment expense which could not be charged direct to any of the manufacturing departments, or which covers buildings or equipment not used in the direct production de- partments, but which are necessary at a tannery, such as miscellaneous stor- age sheds, hose buildings, store-rooms, etc. In addition it should be debited with all the other items which are of a general nature and apply to the plant as a whole, such as water for tanning purposes, laboratory expense, welfare work, store-room labor and expense, tannery office expense, etc. Whenever the expense for water is a large item, it is well to meter the amount used in the power house, as well as the various tanning departments, and then to charge the actual amount used to those respective departments instead of to this general and miscellaneous overhead account. Likewise, when laboratory work is extensive, it is better to distribute that amount also ; the main point being", that the general or miscellaneous overhead expense account should only be charged with an item when it is impossible to either distribute the amount or when it is applicable to the plant as a whole. The amounts charged to the general or miscellaneous Overhead expense account should be kept at the very minimum at all times. If no laboratory is maintained and all the laboratory work is performed by outside chemists, the amount paid for such work should be charged from the personal accounts in the general ledger to the Betterment in Process Control account No- ()9, and then to the General or Miscellaneous Overhead Expense account No. 86; or to the detailed Laboratory account No. 8692. The distribution of this expense should then be handled in the same manner as when a private laboratory is maintained. The total expense charged to the general or miscellaneous overhead ex- pense account No. 86, each month must then be distributed to the various manufacturing department accounts. This general or miscellaneous over- head expense should be distributed on a percentage basis; the percentage to be determined, by obtaining the ratio of the total general or miscellaneous overhead expense to the total direct labor of all the departments to which it is to be distributed. The percentages for distribution, therefore, will vary every month. It is necessary first, to ascertain the amount of direct labor in each department and the total of all departments to which this general or miscellaneous overhead expense is to be charged, which can be obtained from labor distribution sheet Form No. 1 ; and sncond to get the total amount charged to the general or miscellaneous overhead expense account of a given month. The percentage obtained in the above manner monthly, is then taken of the direct labor in each department, which amount is charged as general or miscellaneous overhead expense to such departments respectively. 60 For example, if in three departments the direct labor was "A" $100.00, "B" $200.00. and "C" $300.00, the total being $600.00; and the total general or miscellaneous overhead expense during the same month amounted to $300.00, that would result in a general or miscellaneous overhead expense of 50%, in other words the general or miscellaneous overhead expense is 50% of the total direct labor. Therefore, Department 'A" would be charged with gen- eral or miscellaneous overhead expense to the extent of 50% of its direct labor, or $50.00; Department 'B", 50% of its direct labor or $100.00; and Department "C" in like manner, 50% of its direct labor or $150.00. A dis- tribution sheet which will aid in determing the percentage of general or mis- cellaneous overhead expense monthly as well, as provide for the distribution of such expense to the various departments is suggested by form No- 15. After the distribution has been made, the amounts should be credited to General or Miscellaneous Overhead Expense, Account No. 86, and debited to the respective departmental accounts, viz: (See Note"'" A", Page 44) Hide House 71 or 713 or 7139 Beam House 72 or 723 or 7239 Tan Yard 73 or 733 or 7339 Splitting and Shaving Department 74 or 743 or 7439 Coloring and Fatliquoring Department. .75 or 753 or 7539 Drying Department 76 or 763 or 7639 Tacking Department 77 or 773 or 7739 Finishing Department 78 or 783 or 7839 Sorting, Wrapping and Shipping Department 79 or 793 or 7939 Leach House 80 or 803 or 8039 By-Products Department 85 or 853 or 8539 This closes and balances the General or Miscellaneous Overhead Ex- pense account monthly. LEACH HOUSE ACCOUNT— NO. 80 This account is intended only for tanners who are using bark tannage for part, or for all of their production, and for such production require a leach house. Where only chrome tanning is done, or extracts are used ex- clusively, this account is eliminated. When carried, this account is charged with all the labor, bark and other materials or supplies, as well as the fixed charges applying thereto, which have been distributed from other accounts previously explained. The amount of liquor leached during the month should also be recorded. This then becomes a stores material, and the leach house account, as well as the Betterment in Process control account No. 69, should be credited with the sum total of the debits to leach house account No. 80. The total amount so credited is then debited to the leach house 61 liquor stores account No. 627, and is carried as any other material in stores. The amount actually used each month is drawn from stores on requisition and charged in the regular manner as is any other material. Some corporations, after obtaining the total expense in the leach house for the month, consider all the liquor leached as consumed, or as always having the same inventory of liquor on hand. They therefore, credit the leach house account No. 80 with the total expense and charge the same to the tan yard as direct tanning materials. This would be proper when work- ing and consuming uniformly, but unless that is the case the direct material costs in the tan yard v/ill not be accurate. Only the amount actually used should be charged into cost, and there- fore the former method, that of considering the liquor leached as a stores material, is adopted as the standard practice. By either method, this ac- count will be fully balanced and closed out monthly. When spent tan is used as a fuel in the power house, credit should be given to the leach house account No. 80 for the amount so used, basing the value of the spent tan c»n the heat units contained therein, as compared with other fuel ; and the amount so credited, should be charged to the light, heat and power department account No, 81 or 812. When spent tan is sold, credit should be given the leach house account No. 80 before closing, for the amount received, and then charging the liquor to stores, as explained above. BY-PRODUCT DEPARTMENT ACCOUNT— NO. 85 The By-Product Department account now remains as the only one, with the exception of the manufacturing departments accounts, which has not been closed. Several methods can be used. If the hair is washed, dried and bailed, and costs are desired on handling the hair separate from other Beam House Offal, then it ^vill require a separation of the labor and materials necessary in caring for the fleshings, which of course is very little, the labor being nominal and the materials consisting mostly of lime. The balance of the expense charged to the account would then apply to the hair. After it is washed, dried and bailed, it should be weighed and the cost per pound for handling can be obtained. This would readily indicate whether it is profit- able to continue the work or to sell it in the wet. At any event, in closing this account monthly, the total expense charged to it should be credited in total, and in turn be de;bited to a By-Product Sales or Income Account, and a credit memo issued, crediting Betterment in Process control account No. 69 on the general books with such total amount. This, therefore, will close and fully balance the account each month. 62 CLOSING AUXILIARY DEPAFITMENT ACCOUNTS Many of the accounts in the cost ledger are closed out each month and the total amounts debited thereto, are distributed to the various manufactur- ing accounts as previously explained. The auxiliary department accounts which are thus to be closed out, are: Account No. Maintenance and Repair Department 82 Stable Expense 83 Garage Expense 84 Railroad Siding and Equipment Expense 87 Light, Heat and Power Department 81 General or Miscellaneous Overhead Expense 86 Leach House 80 By-Product Department 85 To avoid complications in closing out and distributing the total ex- penses charged to these accounts each month, the order in which expenses should be distributed and auxiliary departmental accounts closed and their expenses distributed, is as follows: Labor — Direct and Indirect Materials and Supplies — Direct and Indirect Depreciation Taxes Insurance Maintenance and Repair Expense Stable Expense Garage Expense Railroad Siding and Equipment Expense Light, Heat and Power Expense General or Miscellaneous Overhead Expense Leach House By-Product Department CLOSING DETAILED AUXILIARY DEPARTMENT ACCOUNTS For each of the following accounts, viz: Leach House Light, Heat and Power Department Maintenance and Repair Department Stable Expense Garage Expense By-Product Department General or Miscellaneous Overhead Expense Railroad Siding and Equipment Expense 63 one account may be opened, designated as Nos. 80, 81, 82, 83, 84, 85, 86, and 87 respectively, to which all the charges referred to in the outline can be made, or if for efficiency or other reasons previously explained, a separation of these expenses is desired, it has been provided for by the use of sub-ac- counts bearing the same base numbers, but adding a figure "1" for the labor sub-division, a figure "2" for the direct materials sub-division, and a figure "3" for the overhead sub-division- If still further detail is desired of the overhead expense, a fourth figure can be added for each overhead item. In closing these accounts, however, if the sub-division accounts are carried, each sub-division account having four figures must be closed and balanced first each month, by the credit equal to the total of its debits, which is then charged to the next sub-division accounts under which it belongs. The three figure sub-division accc»unts are then closed and balanced by credits equal to their total debits, and such amounts are then charged to the main account having two figures. For example, if the following accounts were opened for the Light, Heat and Power Department, viz : Light, Heat and I^ower Department 81 Labor — Light, Eleat and Power Direct Materials, Light, Heat and Power Overhead — Light, Heat and Power Indirect Labor — Light, Heat and Power Indirect Materials — Light, Heat and Power. . . . Maintenance and Repairs — Light, Heat and Power Depreciation — Light, Heat and Power Insurance — Lig^ht, Heat and Power Taxes — Light, Heat and Power Stable, Garage, and Railroad Siding and Equip- ment Exp^ense — Light, Heat and Power. . . . Light, Heat and Power Purchased 811 812 813 8131 8132 8134 8135 8136 8137 8138 8139 it would be necessary, at the end of each month to close and balance the overhead sub-accounts Nos. 8131, 8132, 8134, 8135, 8136, 8137, 8138, and 8139, by crediting each with the total amount of its respective debits, and charging such amounts individually to Light, Heat and Power Department Overhead account No. 813. Then the Light, Heat and Power Department sub-division accounts, 811, 812, and 813, would be closed and balanced by crediting each with the total amount of its respective debits, and charging such amounts to the main Light, Heat and Power Department account No. 81. The sum total of the debits appearing in Light, Heat and Power Department account No. 81, would then be the amount to be distributed as previously explained to the various departmental accounts. This same method should be followed in closing all auxiliary accounts when the detailed sub-divisions are carried- In other words, the total amount of a given expense must be accumulated 64 in the main account for the auxiliary department before making the distri- bution, unless it is desired to distribute each item of such auxiliary depart- ment expense separately, which is hardly warranted or necessary. FIGURING COSTS All of the current expenses having been distributed to the various de- partments, the cost of manufacturing leather can be figured. There are two methods of costing, one the departmental non-accumula- tive, and the other the departmental accumulative cost. Both figures are essential and should be secured each month. It is urged that costs be figured monthly but in no case should they be figured less frequently than on a quarterly basis. It is also very important that costs be figured on all the various kinds of grain leathers and splits produced, blacks, colors and various finishes of each being costed separately, but no attempt should be made to follow the cost departmentally for each grade or weight of a given kind. This there- fore, will require figuring the cost of manufacturing on from one to fifty or a hundred varieties of leather, all of which may pass through all depart- ments, while in some instances only part of the various operations in some departments may be required to produce a given variety. In figuring the cost of manufacturing leather as subsequently explained, whichever method may be adopted, due consideration must be given the variation in the sizes of hides or skins \a hen distributing the departmental labor, materials and overhead to the leathers being produced. BETTERMENT DEPARTMENTAL COST— GRAIN LEATHER To begin with, a betterment inventory of the stock in process is neces- sary. This inventory should show the quantity of each kind of leather in process, and the betterment value of the same, up to the point at which it is found when taking the inventory. This betterment inventory should be separated as between the three main divisions of cost, viz: Labor — Direct Materials — Direct Overhead — Manufacturing The betterment inventory should always be taken by applying the cost per operation up to the point at which it is foimd when inventorying, using the previous month's cost for the respectiAC kinds of leather ; or by consider- ing all the leather in each department as one half finished, and applying one half of the respective departmental cost for each kind of leather to all the 65 leather of the respective kinds in the various departments. The latter is by- far the simpler but the former by far the more accurate. Inasmuch as the betterment inventory is used when figuring costs by either method, it should always be figured on both the accumulative and non-accumulative basis- Whichever method is used in inventorying, the non-accumulative betterment inventory of each kind cf leather will of course, include only the manufac- turing cost of the leather, for the department in which it remains at the time of inventory, while the a.ccumulative betterment inventory for each kind of leather will include the manufacturing cost of all previous departments, plus one half the manufacturing cost of the department wherein it is found when inventorying. As previously stated, this betterment inventory is required separately for each kind of leather, including splits, on which costs are to be figured. Costs will be figured on a piece basis while in the course of manufacture, which will be converted to a footage cost when the leather is finished and measurement is obtained. An accurate record of the movement and progress of the various stocks of leather in process should be maintained. Before being sorted for specific kinds of leather, such record should be kept according to the various clas- sifications of hides and skins, while after sorting it should be recorded accord- ing to the various kinds of leather being produced. In order to maintain such a record each foreman should report daily or weekly the number of pieces of each kind of leather forwarded to the next department. Form No- 16 is suggested as a foreman's report of such stock movement. One report can be used for the entire plant, or separate reports could be made for each department. As stated above, in the departments before sorting as to kinds of leather, the report will specify merely the kinds of hides or skins for- warded, but as soon as these have been segregated and are designated for specific kinds of leather, each report should then show the kind of leather for which it has been sorted. This can be shown by trade name, symbol or number, depending upon the policy of the company. From these daily or weekly formen's reports of the movement of stock, which should include splits, a monthly summary must be made showing the total number of pieces of each kind of hide, skin or leather as the case may be, which was received by and delivered from each department. The receipts of one department must equal the deliveries of the previous department for each kind or classi- fication. From the summary of receipts and deliveries, there should be pre- pared a statement as shown in Table No. 1, which follows: BLANK PAGE(S) NOT FILMED i 67 TABLE NO. 1 PERIOD FROM TO SUMMARY OF STOCK MOVEMENT ^ ^ ^ A T4. o Kinds of Leather Department and Items ..^,., . i^s^ya,. I. "Boston "Milwaukee Calf" Side" Leather Leather HIDE HOUSE %«^« ^''^' Inventory at Beginning of Month ^ Received at Hide House ^ ^ ^^^^, 7500 3200 Delivery to Beam" House ^ ^ Inventory at End of Month 2500 2200 BEAM HOUSE Inventory at Beginning of Month ^ ^"" Received from Hide House f^ ^ ^^^^1 5500 1200 Delivered to Tan' Ya'rd.V.V.V.V.V. . .' ^ _^ Inventory at End of Month ^500 400 TAN YARD Inventory at Beginning of Month 2000 lUOU Received from Beam House ^ _^ ^Q^^, 6000 1800 Delivered to Splitting and Shaving Department 5000 1000 Inventory at End of Month 1000 800 SPLITTING AND SHAVING DEPARTMENT Inventory at Beginning of Month 300 600 Received from Tan Yard ^ ^ Total 5300 1600 Delivered to Coloring and Fatliquoring Department 4700 HOU Inventory at End of Month 600 500 COLORING AND FATLIQUORING DEPARTMENT Inventory at Beginning of Month f^O ^W Received from Splitting and Shaving Department 4700 HW ^Q^^j 5100 1300 Delivered to Drying Department 5000 1200 Inventory at End of Month ^^^ 100 DRYING DEPARTMENT Inventory at Beginning of Month 300 bW Received from Coloring and Fatliquoring Department 5000 1^ Total 5300 1700 Delivered to Tacking Department ^900 1400 Inventory at End of Month ^00 300 TACKING DEPARTMENT Inventory at Beginning of Month 500 600 Received from Drying Department 4900 1400 Total 5400 2000 Delivered to Finishing Department 5000 1900 Inventory at End of Month 400 100 FINISHING DEPARTMENT Inventory at Beginning of Month 3000 8W Received from Tacking Department 5000 lAK) Total 8000 3700 Delivered to Sorting, Wrapping and Shipping Department... 6000 3000 Inventory at End of Month 2000 700 SORTING, WRAPPING AND SHIPPING DEPARTMENT Inventory at Beginning of Month J^ 200 Received from Finishing Department 6000 JWU ^^^^j 6100 3200 ♦Leather Produced for Finished Stock *5800 *3100 Inventory at End of Month 300 100 * "Boston Calf"— Assumed that 5J^ pieces of leather produced or finished, measured 116,000 feet which would average 20 ft. per skin. * "Milwaukee Side"— Assumed that 3100 pieces of leather produced or fin- ished, measured 46,500 feet which would average 15 ft. per side. BLANK PAGE(S) NOT FILMED 69 While this illustration covers but two varieties of leather, it is, of course, understood thai: the same information must be summarized for each kind of color of leather, including splits. The number of pieces shown in the inventory at the beginning and end of each month, according to table No. 1, should be by actual count for each variety of leather. Only one count, of course, is necessary for each month, since the closing inventory of one month becomes the opening inventory for the succeeding month. If an actual count is not taken monthly, but the daily or weekly reports of receipts and deliveries are relied upon and are used in figuring the production for each department, the results obtained should be verified at least quarterly in order that all discrepancies may be located and errors in figuring the costs avoided, since any mistake in quan- tity will naturally result in an error in the cost of production. Furthermore, if the count is verified and found correct each month, then the betterment inventory value must also be correct, provided of course, that no arithmetical error has been made. It is needless to call attention to the fact that the number of pieces of each kind of leather delivered from the Sorting, Wrapping and Shipping Department, constitutes the leather actually finished during the month, either for immediate shipment or for warehousing. All leather must be measured and the total footage of each kind should be recorded daily. At the close of eachmonth a summary should be made of the total number of pieces as well as total footage of each kind of leather produced. It is then a simple matter to obtain the average footage per piece, and since the total amo jnt is accumulated for each kind of leather, the total cost per foot for manufacturing is also obtainable. DIRECT LABOR COST OF LEATHER-DEPART MENTALLY It is recognized that the correct and ideal method to obtain the depart- mental cost of labor and material for each kind of leather produced per piece or per foot, is to charge each man's time and the various materials used direct to each kind of leather on which he worked or on which it was applied. This will necessitate a daily segregation of each man's time and a distribu- tion of the same to the various kinds of leather on which he happened to work, also a separate charge for each kind of material used on each variety of leather. While this is the correct practice, it may not be practical in many plants at this time- A second method, therefore, has been developed, which is commercially accurate and will not require the amount of detail work necessary by the former method in obtaining the results. By this method the actual payroll or amount of material used, is distributed to the various classes of leather on the basis of standard costs established for each. Both methods will be fully explained. 70 NON-ACCUMULATIVE BASIS-DIKECT LABOR COST METHOD NO. 1 As previously intimated, the direct labor cost of leather is most im- portant since the overhead expense in each department is to be distributed to the various leathers on the basis of the direct labor cost of the respective kinds of leather. The most accurate direct labor cost will therefore be ob- tained by distributing the payroll, or time of each productive employee, to the various leathers upon which they work. This can be done very easily when but few kinds of leather are being manufactured. It can also be done where many kinds are tanned but with more difficulty, and due to the class of labor employed in tanneries it is claimed, that the accuracy of the em- ployee's or foremen's reports of the work performed would be questionable. If this method be adopted, then form No. 2 Employees' Time Record should be used, and all employees would have to report the department and the operations performed daily, the number of hours worked on such opera- tions or the pieces finished. If, therefore, an employee does the same thing every day for the entire period on but one kind of leather, only one item would appear on his report. On the other hand, if an employee performed several different operations on various kinds of leather, either on one day or several different days in one period, each operation would be listed separate- ly and the number of hours or pieces shown for each. A separate sheet or sheets, of form No. 2, must be issued for each employee for each pay period. These' reports can be made by the foreman, being entered by him daily, or by the time-keeping department where the information can be secured from time slips submitted daily by each employee. At the end of every month a summary must be made for each depart- ment separately, showing the total amount of direct labor on each respective kind and color of leather including splits, as taken from form No. 2. For this purpose, foi- No. 17, Departmental Summary of Direct Labor by Operations, is suggested. A separate sheet should be used for each kind of leather in each department. On this summary, form No. 17, the number of hours or pieces and the amounts, taken from all employees' time records for each operation can be totaled. The totals on the summary, form No. 17, can again be summarized for all operations on each kind of leather in each de- partment, for which a special summary form, such as suggested by form No 18 can be used. Here the totals for each operation are entered for each kind of leather, in each department as taken from form No. 17, and the total for all operations, on all leathers, in a given department, as will be shown on form No. 18, must then agree with the amount of the payroll for direct labor, debited to such departmental account in the cost ledger. After the distribution of the direct labor is obtained for each kind of leather by this method, the costs are then figured departmentally, by adding the inventory of direct labor at the beginning, and deducting the inventory 71 at the close, leaving the direct labor cost of the respective kinds of leather, for the pieces produced and delivered to the following department. METHOD NO. 2 To use this method, it is necessary first to establish standard direct labor costs per piece for each kind and color of leather manufactured, includ- ing splits, the latter being figured from the splitting machine. In order to arrive at standard costs for direct labor which are as near actual as pos- sible, tests or time studies should be made in each department for the vari- ous operations performed on the respective leathers being produced. If a given leather receives the same operation more than once, such as staking for example, the co-it per operation should be added for each time the leather receives that operation. For reasons previously explained, the direct labor cost of leather is most important, therefore, the standard labor costs by which the actual direct labor is later determined, are of equal im- portance and for that reason extreme care should be exercised when setting these standard direct labor costs. In establishing standard costs, the size of the skin or side must also be taken into consideration, and should reflect, as nearly as possible, the actual conditions existing, and which when set should not be changed, except when a wide variation between the actual and the standard costs of any kind of leather is continuously found in several successive months, in which case the standard cost should be changed to re- flect the actual condition more nearly. If, how^ever, the difference is known to be due merely to some unusual condition which will not continue, the standard should not be altered, but due allowance be made during the time the condition is known to exist. Table Two, which follows, illustrates the method of establishing a standard direct labor cost in one department, on two varieties of leather. 72 TABLE NO. 2. STANDARD DIRECT LABOR COST Kinds of Leather- "Boston Calf" "Milwaukee Side" Departments and Items Estimated Cost Estimated Cost Per Piece Per Piece Direct Labor Only Direct Labor Only Hide House X X (Same method as illustrated in Beam House) X X Beam House Handling into Soak .01 .01 >4 Fleshing 01l^ .OU/s Liming .OII/4 .OII/2 Unhairing O214 .OII/2 Bating 021/2 .011/2 Washing OU^ -OU^ Trimming O21/2 .OU/g etc., 01i/L> .OIV2 etc., 011/2 .001/2 Total Estimated Standard Labor Cost .15 .12 Tan Yard X X (Same method as illustrated in Beam House.) X While this table illustrates the method of establishing standard direct labor costs for but two kinds of leather and in only one department, the same principle should be employed for each department and for each individual kind of leather. After establishing standard direct labor costs for each kind of leather departmentally, the total actual direct labor charged to the various depart- ments, can be distributed to the leathers being manufactured. In order to illustrate the method of distributing such labor to the various leathers, amounts representing the actual direct labor for each department have been theoretically assumed. These are shown in Table No. 3 which follows: 73 TABLE NO. 3 ASSUMED ACTUAL DEPARTMENTAL DIRECT LABOR Departments January 1922 Direct Labor (Actual Amount in Each Department as charged to departmental accounts in cost ledger,) Hide House $500.00 Beam F[ouse 800.00 Tan Yard 550.00 Splitting and Shaving Department... 350.00 Coloring and Fatliquoring Department 600.00 Drying Department 170.00 Tacking Department 325.00 Finishing Department 2500.00 Sorting, Wrapping and Shipping Department 450.00 Total $6245.00 In Table No. 4, sho\vn herewith, is illustrated the method to be used in distributing the total actual direct labor of each department, and of figuring such direct labor cost, departmentally on the non-accumulative basis for each kind of leather bein^ manufactured therein. Only two varieties, "Boston Calf" and "Milwaukee Side Leather," are used as an illustration in this table, however, the principle is applicable no matter how many kinds are being produced. In figuring the cost on the non-accumulative basis, each department is handled individually, as though it were a complete unit, independent of the rest of the plant. In Table No- 4 it will be noted that first the quantities of each kind of leather, in every department, are shown, giving the number of pieces on hand at the beginning, the number received, delivered and the number re- maining at the close of the month. This information is all taken from the summarized statement, made from the stock movement reports as explained and illustrated in table No. 1. Second, the standard direct labor cost on each kind of leather in each department is shown. To calculate the standard direct labor cost the inven- tory at the close of the month is figured at the standard which has been established for the various leathers, as previously explained and illustrated in table No. 2. The standard direct labor cost per operation is applied to the leather in process, up to the point at which it is found when taking the inventory. This being the non-accumulative method, only the standard costs of each department are used, all previous departments need not be con- BLANK PAGE(S) NOT FILMED TABLE NO. 4 ^v tt .. DEPARTMENTAL COST OF PP.ODUCTION-DIRECT LABOR ONLY NON-ACCUMULATIVE BASIS 75 Department and Items 'Boston" Calf Leather Quan- tity Standard or Estimated Cost HIDE HOUSE Inventory at Beginning Receipts and Current Direct Labor Total Delivered to Beam House Inventory at Close BEAM HOUSE Inventory at Beginning Receipts and Current Direct Labor Total Delivered to Tan Yard Inventory at Close TAN YARD Inventory at Beginning Receipts and Current Direct Labor Total Delivered to Splitting and Shaving Department Inventory at Close SPLITTING AND SHAVING DEPARTMENT Inventory at Beginning Receipts and Current Direct Labor Total . r. _. . Delivered to Coloring and Fathquormg Department Inventory at Close COLORING AND FATLIQUORING DEPARTMENT Inventory at Beginning Receipts and Current Direct Labor 500 7000 7500 5000 2500 500 5000 5500 4000 1500 2000 4000 6000 5000 1000 300 5000 5300 4700 Total Delivered to Drying Department Inventory at Close DRYING DEPARTMENT Inventory at Beginning Receipts and Current Direct Labor Total Delivered to Tacking Department Inventory at Close TACKING DEPARTMENT Inventory at Beginning Receipts and Current Direct Labor Total Delivered to Finishing Department Inventory at Close FINISHING DEPARTMENT Inventory at Beginning Receipts and Current Direct Labor Total Delivered to Sorting, Wrapping and Shipping Dept, Inventory at Close SORTING. WRAPPING AND SHIPPING DEPARTMENT Inventory at Beginning Receipts and Current Direct Labor Total Delivered to Finished Stock Inventory at Clase 600 400 4700 5100 5000 100 300 ! 5000 ' 5300 4900 400 500 4900 5400 5000 400 3000 5000 8000 6000 2000 100 6000 6100 5800 300 15.00 360.00 375.00 300.00 75.00 37.50 675.00 712.50 600.00 112.50 100.00 450.00 550 00 500.00 50 00 9 00 291 00 300 00 282 00 18 00 20 00 485 00 505 00 500 00 5 00 4 50 148 50 153.00 147.00 6.00 12.50 247.50 260.00 250 00 10.00 450.00 1650.00 2100.00 1800.00 300.00 2.50 295.00 297.50 290.00* 7.50 Per Pc. .06 15 10 .06 10 .03 .05 .30 .05 Actual Cost 15.00 391.30 406.30 325.04 81.26 37.50 689.67 727.17 612.36 114.81 100.00 466.10 566.10 514.50 51.60 9.00 296.51 305.51 287.16 18.35 20.00 494.50 514.50 509.40 5.10 4.50 144.66 149.16 143.32 5.84 12.50 256.59 269.09 258.75 10.34 450.00 1823.20 2273.20 1948.32 324.88 2.50 296.65 299.15 291.59* 7.56 Per Pc. .065 153 ,1029 'Milwaukee" Side Leather Quan- tity 200 3000 3200 1000 2200 200 1000 1200 800 400 1000 800 Standard or Estimated Cost 1800 1000 .061 1018 .0292 800 600 1000 1600 1100 500 200 1100 1300 1200 100 500 1200 .0516 .3247 1700 1400 .0502 300 600 1400 2000 1900 100 1800 1900 3700 3000 700 200 3000 3200 3100 100 ♦Direct labor cost is for this department, only, and is not the total direct labor cost of the leather finished. 5.00 100.00 105.00 50.00 55.00 12.00 108.00 120.00 96.00 24.00 45.00 81.00 126.00 90.00 36.00 15.00 52.50 67.50 55.00 12.50 9.00 103.50 112-50 108.00 4.50 5.00 26.00 31 00 28.00 3.00 12.00 66.00 78.00 76.00 2.00 225.00 612.50 837.50 750.00 87.50 5.00 152.50 157.50 155.00* 2.50 Per Pc. .05 .12 .09 .05 .09 .02 .04 .25 .05 Actual Cost 5.00 108.70 113.70 54.11 59.59 12.00 110.33 122.33 97.86 24.47 45.00 83.90 128.90 92.07 36.83 15.00 53.49 68.49 55.77 12.72 9.00 105.50 114.50 109.91 4.59 5.00 25.34 30.34 27.38 2.96 12.50 68.41 80.91 78.81 2.10 225.00 676.80 901.80 807.00 94.80 5.00 153.35 158.35 155.83* Per Pc. 2.52 .054 1223 .092 .0507 .0916 .0195 .0414 .269 .0502 77 sidered here. The closing inventory of each department, of course, becomes the opening- inventory respectively, for the month following. The closing inventory, therefore, having been figured, the standard cost of the deliveries made during the month are then calculated by using the total departmental standard direct labor cost per piece for all the pieces delivered from each department to the succeeding departments, each kind of leather and each de- partment being handled separately. The deliveries i)lus the closing inventory, both taken at the standard direct labor cost, minus the inventory at the beginning, figured on the same basis, leaves the amount vv^hich represents the current month's direct labor at standard cost in the various departments for the respective kinds of leather. The total for all leathers of such standard direct labor cost for the cur- rent month just explained, in each department, should approximate the total actual amount of the current direct labor as debited to the respective depart- mental accounts. Any difference which may exist between the total of the standard direct labor and the actual direct labor for all leathers, in a given department in the same month, be it plus or minus, must be distributed over, or deducted from, each of the various kinds of leather handled therein. A percentage representing the ratio between the total current standard direct labor of all leathers, and the amount to be distributed, (which is the dif- ference between the total current standard and total current actual labor for all leathers) should be figured in every department. Such percentage taken of the current standard direct labor for each kind of leather, and the results either added to or deducted from the respective current standard amounts, gives the actual current direct labor for each kind of leather. In other words, the total actual amount of current direct labor charged to each departmental account, is distributed to the various leathers being handled, in the respective departments, during each month. The actual current amount of direct labor thus obtained, plus the actual opening inventory for each kind of leather in each department, must be equal to the sum of the deliveries and the closing inventory, of the same leather, in the same department. Any difference between the standard cost and the actual cost of direct labor, for the openirg inventory plus the current direct labor for each kind of leather, must be prorated between the deliveries and the closing inventory of the respective kinds of leather. This distribution is made by means of a percentage, which represents the relation between the amount to be dis- tributed, (which is the difference between the standard and actual costs for the opening inventory plus the current direct labor,) and the sum of the deliveries and closing inventory, both taken at the standard cost figure. The percentage secured for each leather respectively and taken of the standard cost of the deliveries and the closing inventory, and the results either added to or deducted from the standard cost figures respectively, gives the actual cost of the deliveries and of the closing inventory. The actual cost of the 78 deliveries thus obtained for each kind of leather, divided by the number of pieces delivered, gives the actual cost per piece, in each department monthly, non-accumulated. If the per foot cost is desired, the per piece cost can be divided by the average footage obtained from previous records on like class of stock- To give a more illustrative explanation of the above method : refer to table No. 4, Splitting and Shaving Department, "Boston Calf Leather." It will be noted that the inventory at the beginning at standard cost for direct labor is here estimated at $9.00. The deliv(;ries then being figured at .06c for 4700 pieces, amounts to S282.00, and the closing inventory also figured at standard cost is $18.00. Therefore, the current amount of direct labor figured at standard, is the difference between $300.00, which is the sum of the deliveries, and the closing inventory, and $9.00 which represents the open- ing inventory, or $29100. The same method is used for "Milwaukee Side" leather, also shown in this table. It was assumed that the total actual pay- roll for this department was $350.00, as shown in table No. 3; whereas at the standard cost explained above, it amounts to but $343.50 for all leathers in this department; therefore, the difference between the total amounts for all leathers at standard and actual, which in this case is $6.50, must be pro- rated between the two kinds of leather here considered. This difference, $6.50, is 1.892% of $343.50, the total current direct labor at standard cost for the two leathers illustrated. Therefore, 1-892% of $291.00, the current standard direct labor of "Boston Calf," or $5.51, is added to such standard cost, making $2%.51 ; and 1.892% of $52.50 the current standard direct labor of "Milwaukee Side" leather, or .99c is added thereto, making $53.49. The distribution of the current actual direct labor to the several kinds of leather in the department has now been made. The difference between the standard and actual costs of direct labor, which ha\e thus been distributed to the various leathers, i. e- $5.51 to "Boston" Calf and 99c to "Milwaukee" Side leather, must now be prorated between the deliveries and the inventory of the stock remaining, on the respective kinds. Other percentages are established which represent the ratio of $5.51 to $300.00 on "Boston Calf," and 99c to $67.50 on "Milwaukee Side leather." On "Boston Calf" it would be 1.830%- Therefore, 1.836% of $282.00, the standard cost of the deliveries of "Boston Calf" leather or $5.16 is added to such standard cost making $287.16; and 1.836% of $18.00, the standard cost of the closing inventory of "Boston Calf" leather or 35c, is added to such closing inventory. The actual cost of the deliveries and the actual closing inventory are thus obtained on "Boston Calf" leather. The actual cost of the deliveries, $287.16, divided by the pieces delivered, 4700, results in the actual cost per piece, which in this case is .061c. In like manner a new actual cost of direct labor on each kind of leather for each department sep- arately is obtained every month. Form No. 19 is given as a suggestion on which the direct labor cost can be figured monthly, by the above outlined non-accumulative method- Such 79 forms should be of the loose leaf type, copies being kept in binders as a permanent record of the distribution of direct labor in each department to the various kinds of leather handled therein. NON-ACCUMVLATIVE BASIS— CONTINUED DIRECT MATERIAL COST Identically the same methods should be followed in figuring the cost of direct materials consumed in manufacturing the various kinds of leather as were explained in connection with direct labor. If the actual distribution or method No. 1 is used, then of course, the materials actually consumed in producing each kind of leather must be kept separate and finally summarized each month, for each kind of leather departmentally, in a manner similar to that used for direct labor, fully explained in the previous paragraphs. On the other hand, if the standard cost basis or method No. 2 is used, then a standard cost of direct materials should be established for every opera- tion on each kind of Iccither, in every department, as illustrated in table No. 2 for direct labor. The closing inventories and deliveries are figured at such standards and by subtracting the opening inventory the standard costs of direct materials for the month are obtained. The diflference between the total of such standard costs of materials for all leathers and the actual cost of all the direct materials consumed within each department, is distributed on the percentage basis as outlined for direct labor. The amounts so dis- tributed to each kind of leather, are then again prorated between the de- liveries and the closing inventory, also as outlined above, for direct labor. In exactly the same manner, therefore, the actual direct material costs, in total and per piece, are obtained for each kind of leather departmentally, every month. As stated in connection with direct labor, if the per foot cost should be desired, the per piece cost can be divided by the average footage obtained from previous experience with like class of stock. Form No. 20, similar to the one used for direct labor referred to, is suggested for use in figuring the direct materials costs monthly on the non- accumulative basis. These should also be loose leaf forms, copies being kept in binders as a permanent record of the distribution which was made of the direct materials in each department consumed on the various kinds of leather handled therein. NON-ACCUMVLATIVE BASIS— CONTINUED MANUFACTURING OVERHEAD DISTRIBUTION The total manufacturing overhead expense for the month in each depart- ment, as shown by the departmental accounts explained heretofore, must be distributed over the various leathers handled during each month in the several departments. 80 If the first method is used, by which the actual distribution of the labor and materials is made direct to each kind of leather, then the manufacturing overhead should also be distributed direct to the various leathers. Per- centages representing the ratio of the total manufacturing overhead to the total direct labor in each department, should be established. Such per- centages taken of the actual direct labor costs of each kind of leather in the respective departments, gives the current amount of manufacturing overhead chargeable to the respective kinds of leather, departmen tally, non-accumula- tive. By adding the inventory of manufacturing overhead at the beginning and deducting the manufacturing overhead inventory at the close, the manu- facturing overhead cost per piece for each kind of leather is obtained de- partmentally. If the standard basis is used upon which to distribute the actual manu- facturing overhead expenses, then it is necessary to establish standards for manufacturing overhead for each kind of leather departmentally. As ex- plained in connection with direct labor and direct materials, the inventory at the beginning and at the close of each month, and the deliveries made during the month for each kind of leather, are figured at such manufacturing over- head standards in each department. The deliveries plus the closing inventory, minus the opening inventory, all figured at i:he standard manufacturing over- head, leaves the amount which represents the current manufacturing overhead on each kind of leather, departmentally, at standard. The actual total depart- mental manufacturing overhead is then distributed to the various kinds of leather in each department separately, on a percentage basis, representing the ratio of the total manufacturing overhead to the total direct labor of each department respectively. Any diflference between the standard and actual manufacturing overhead figures, for the opening inventory, plus the current manufacturing overhead, must be prorated between the deliveries and the closing inventory of each kind of leather separately. This prorating is done by means of a percentage, which represents the relation between the amount to be prorated, (which is the difi^erence between the standard and actual manufacturing overhead costs for the opening inventory, plus the current manufacturing overhead), and the sum of the deliveries and the closing inventory both taken at standard. The percentage secured for each kind of leather respectively, taken of the standard manufacturing overhead cost of the deliveries and of the closing inventory, and the results either added to or deducted from such standard figures, gives the actual manufacturing over- head for the deliveries and closing inventory on each kind of leather depart- mentally. The actual manufacturing overhead costs for deliveries thus obtained in each department, for each kind of leather, divided by the number of pieces delivered, gives the actual manufacturing overhead cost per piece monthly, non-accumulated. If the per foot manufacturing overhead cost is desired, the per piece cost is divided by the average footage obtained from previous records on like class of stock. 81 Form No. 21 is given as a suggestion on which the manufacturing over- head costs can be figured monthly by the above method, on the non-ac- cumulative basis. In like manner these should be loose leaf forms, copies to be kept in binders as a permanent record of the distribution of the depart- mental manufacturing civerhead expenses to the various leathers handled therein. ACCUMULATIVE BASIS— DIRECT LABOR COST METHOD NO. 1 If method No. 1 is adopted, then the actual distribution of the payroll to the various leathers in each department is necessary. The same method of recording the time and operations of each employee as explained in con- nection v^'ith the non-accumulative costing should be used. After the direct labor has been distributed, or allocated to the various leathers in each de- partment, the costs are figured in a manner similar to that shown in table No. 5, eliminating the procedure in connection with ^the standard cost This differs from the non-accumulative basis in but one detail, all figures, except the current departmental direct labor charge, include the accumulated cost of all operations in all previous departments which have been applied to the leather. To the inventory at the beginning, which must be figured at the ac- cumulated cost for all o])erations in all previous departments up to the place where it remains at the time of inventory, and the current direct labor charge, which is the amount of direct labor within each department applic- able to the respective leathers not accumulated, is added the accumulated direct labor cost of the respective stock received from previous departments. By this addition the costs are accumulated departmentally. From the total thus obtained for each kind of leather, is deducted the accumulated closing inventory of such kinds of leather respectively, leaving the accumulated cost on each kind of leather delivered to the succeeding department. METHOD NO. 2 If the second method is to be adopted, exactly the same principles of establishing standard costs for direct labor on each kind of leather, and then distributing the total actual direct labor of each department to the various leathers on the basis of such standards, as was fully explained under the non- accumulative basis, are used. The detail will not therefore, be repeated fully. BLANK PAGE(S) NOT FILMED TABLE NO. 5 DEPARTMENT COST OF PRODUCTION-DIRECT LABOR ONLY ACCUMULATIVE BASIS 83 Department and Items HIDE HOUSE Inventor}' at Beginning Current Direct Labor Total Deliveries to Beam House Inventory at Close BEAM HOUSE Inventory' at Beginning — Accumulated Current Direct Labor Accumulated Cost — Forwarded from previous depts. Total Accumulated Cost of Deliveries to Tan Yard Inventory at Close — Accumulated TAN YARD Inventory at Beginning — Accumulated Current Direct Labor Accumulated Cost — Forwarded from previous depts. Total Accumulated Cost of Deliveries to Splitting and Shaving Department Inventory at Close — Accumulated SPLITTING AND SHAVING DEPARTMENT Inventory at Beginning — Accumulated Current Direct Labor Accumulated Cost — Forwarded from previous depts. Total Accumulated Cost of Deliveries to Coloring and Fatliquoring Department Inventory at Close — Accumulated COLORING AND FATLIQUORING DEPARTMENT Inventory' at Beginning — Accumulated Current Direct I^abor Accumulated Cost — Forwarded from previous depts. Total Accumulated Cost of Deliveries to Drying Department Inventory at Close — Accumulated DRYING DEPARTMENT Inventory at Beginning — Accumulated Current Direct Lalx)r Accumulated Cost — ForAvarded from previous depts. 'Boston" Calf Leather Quan- tity 500 7000 7500 5000 2500 500 5000 5500 4000 1500 2000 4000 6000 5000 1000 300 5000 5300 4700 600 400 4700 5100 5000 Total Accumulated Cost of Deliveries to Tacking Department Inventory at Close — Accumulated TACKING DEPARTMENT Inventory at Beginning — Accumulated Current Direct Lalx)r Accumulated Cost — Forwarded from previous depts. Total Accumulated Cost of Deliveries to Finishing Depts. Inventorj' at Close — Accumulated FINISHING DEPARTMENT Inventory at Beginning — Accumulated Current Direct Labor Accumulated Cost — Forwarded from previous depts. Total Accumulated Cost of Deliveries to Sorting, Wrapping and Shipping Department Inventory at Close — Accumulated SORTING, WRAPPING AND SHIPPING DEPT. Inventory at Beginning — Accumulated Current Direct Labor Accumulated Cost — Forwarded from previous depts. Total Accumulated Cost of Deliveries to Finished Stock Inventorj- at Close — Accumulated 100 300 5000 5300 4900 400 500 4900 5400 5000 Standard or Estimated Cost 400 3000 5000 8000 6000 2000 100 6000 6100 5800 300 15.00 360.00 375.00 300.00 75.00 57.50 675.00 300.00 1012.50 840.00 202.50 520.00 450. 00 840.00 1810.00 1550.00 260.00 102.00 2111.00 1550.00 1943.00 17d9.00 204.00 168.00 485.00 1739.00 2392.00 2350.00 42.00 145.50 14S.50 2350.00 2644.00 245-3.00 194.00 262.50 247.50 2450.00 2960 00 2750.00 210 00 2100.00 1650.00 2750.00 6500.00 5100.00 1400.00 87.50 295.00 5100 00 5482.50 522C' 00* 262.50 Per Pc. .06 .06 21 21 .31 .31 .37 .37 .47 .47 .50 .50 .55 .55 .85 .85 .90 Actual Cost 15.00 391.30 406.30 325.04 81.26 67.50 689.67 325.04 1082.21 871.92 210.29 520.00 466.10 871.92 1858.02 1590.30 267.72 102.00 296.51 1590.30 1988.81 1778.99 209.82 168.00 494.50 1778.99 2441.49 2397.00 44.49 145.50 144.66 2397 00 2687.16 2489.20 197.96 262.50 256.59 2489.20 3008.29 2794.00 214 29 2100.00 1823.20 2794.00 6717.20 5268.30 1448.90 87.50 296.65 5268.30 5652.45 5381.82* 270.63 Per Pc. "Milwaukee" Side Leather Quan- tity .065 .065 ,2179 200 3000 3200 1000 2200 200 1000 ,2179 .318 1200 800 400 1000 800 1800 1000 .318 .3785 .3785 .4794 800 600 1000 1600 1100 500 200 1100 .4794 .508 .508 .5588 1300 1200 100 500 1200 1700 1400 300 600 1400 .5588 .878 2000 1900 .878 .9279 100 1800 1900 3700 3000 700 200 3000 3200 3100 100 Standard or Estimated Cost 5.00 100.00 105.00 50.00 55.00 22.00 108.00 50.00 180.00 136.00 44.00 215.00 81.00 136.00 432.00 260.00 172.00 171.00 52.50 260.00 483.50 341.00 142.50 71.00 103.50 341.00 515.50 480.00 35.50 205.00 26.00 480.00 711.00 588.00 123.00 264.00 66.00 588.00 918 00 874. 00 44.00 1053.00 612.50 874.00 2539 50 2130.00 409.50 147.00 152.50 2130.00 2429.50 2356.00* 73.50 *Total Direct Labor Cost per piece, for all departments, of the leather finished. Per Pc. .05 .05 ,17 17 .26 .26 ,31 ,31 .40 .40 .42 ,42 .46 .46 ,71 .71 ,76 Actual Cost 5.00 108.70 113.70 54.11 59.59 22.00 110.33 54.11 186.44 140.76 45.68 215.00 83.90 140. 76 439.66 264.42 175.24 171.00 53.49 264.42 488.91 344.75 144.16 71.00 105.50 344.75 521.25 485.28 35.97 205.00 25.34 485.28 715.62 591 . 52 124.10 264. 00 68.41 591.52 923 93 879.24 44.69 1053.00 676.80 879.24 2609.04 2187.51 421 53 147.00 153.35 2187.51 2487.86 2412.54* 75.32 Per Pc. .054 • 054 1759 1759 .2644 .2644 .3134 .3134 .4044 .4044 .4225 .4225 .4626 .4626 ,729 .729 .778 85 Table No. 5 illustrates not only the method used in distributing the total direct labor of a department to the various kinds of leather, but also the method of figuring such direct labor cost on the accumulative basis de- partmentally, for each kind of leather manufactured. The same two vari- eties, "Boston Calf" and "Milwaukee Side" leather are used in this table as an illustration, but of course, the principle is applicable no matter how many kinds are being produced- In working out the direct labor cost on the accumulative basis, as shown in the above mentioned table No. 5, the direct labor and its distribution to the leathers theoretically assumed and shown in the foregoing table No. 4, are used again. It will be noted that on the accumulative basis, the methods of figuring the cost are practically the same as on the non-accumulati\e basis, each de- partment is handled individually, but the difference is, that the accumulated cost of all previous operations, in all previous departments is included in all figures. The inventories at the beginning and at the close should include the accumulated cost up to the point at which they are found at the time of inventorying. The current direct labor charge, of course, is not accumulated, but is only the amount of direct labor for the current month within each de- partment applicable to the respective kinds of leather, which has been dis- tributed on the standards established. In all departments beginning with the Beam House, the accumulated cost of direct labor applied in manufac- turing each kind of leather, received from a previous department is added to the opening inventory, plus the current direct labor charge. Inasmuch as the detail method of ascertaining the standard costs was fully explained in connection with the costing of direct labor on the non-accumulative basis, it will not be repeated ; however,, in general, from the sum of the accumu- lated closing inventory and accumulated cost of the leather delivered to the succeeding department, is deducted the sum of the accumulated opening in- ventory and accumulated cost of the respective leathers received from previ- ous departments, leaving the amount representing the current charge for direct labor at standard figures. The actual amount of direct labor for the depart- ment, is then distributed to the various kinds of leather exactly as explained before, and any difference between the standard and actual costs on any kind of leather is also prorated as before. The only important fact to be re- membered, is that all figures, both standard and actual, with exception of the current charge for direct labor, must include the accumulated cost of all operations in all previous departments. Form No. 22 is given as a suggestion on which the accumulated direct labor costs can be figured monthly. These forms should be loose leaf and filed together with form No. 19 which shows the direct labor costs on the non-accumulative basis- 86 ACCUMULATIVE BASIS— CONTINUED— DIRECT MATERIAL COST METHOD NO. I If method No. 1 is adopted then the actual distribution of the direct materials used on the various leathers in each department is necessary. The same methods of recording such direct material charges as were used in con- nection with the non-accumulative costing should be used here. After the direct materials have been distributed, or allocated tc the various leathers in each department on which they were actually consumed, then the costs on each kind of leather are figured in the same manner as the direct labor costs are calculated, as shown in table No. 5, eliminating the procedure in con- nection with the standard cost This differs from the non-accumulative basis in but one detail, all figures, except the current departmental direct material charges, include the accumulated cost of all operations in all pre- vious departments. To the inventory at the beginning, which must be figured at the ac- cumulated cost for all operations in all previous departments up to the place where it is found at the time of inventory, and the current direct material charge, which is the amount of direct material within each department ap- plicable to the respective leathers, not accumulated; is added the accumu- lated direct material cost of the respective stock received from previous de- partments. By this addition the costs are accumulated departmentally. From the total thus obtained, for each kind of leather separately, is deducted the accumulated closing inventory of such kinds of leather respectively, leaving the accumulated cost of each kind of stock delivered to the succeeding de- partment. METHOD NO. 2 If the second method is to be adopted, exactly the same principles of establishing standard costs for direct materials on each kind of leather, and then distributing the actual amount of materials consumed within each de- partment, to the various leathers on the basis of such standards, as was fully explained under the non-accumulative basis, are used. The detail will not therefore, be repeated fully. While table No. 5 illustrated the method for use in connection with direct labor, the same method is used for direct materials. It will be noted that this table shows not only how the expense is distributed to the various kinds of leather in each department, but also the basis for figuring the cost accumulative for each kind of leather departmentally- In figuring the cost on the accumulative basis, practically the same methods are used as were explained in connection with the non-accumulative basis, each department is handled individually, but the difference is, that the 87 accumulated costs of all previous operations, in all previous departments, are included in all the figures. The inventories at the beginning and at the close should include the accumulated costs up to the point at which the leather is found at the time of inventorying. The current direct material charge of course, is not accumulated, since that is only the amount for the direct materials used during the current month within each department ap- plicable to the respective leathers, which has been distributed on the stand- ards established. In all departments beginning with the Beam House, the accumulated cost for materials consumed in manufacturing each kind of leather, received from a previous department, is added to the opening inven- tory plus the current charge for direct materials consumed. Inasmuch as the detail method of ascertaining the standard costs was fully explained in connection with the costing of direct labor on the non-accumulative basis, it will not be repeated; hcwever, in general from the sum of the accumulated closing inventory and accumulated cost of the leather delivered to the suc- ceeding department, is deducted the sum of the accumulated opening inven- tory and accumulated cost of the respective leathers received from the pre- vious departments, leaving the amount representing the current charge for direct materials consumed, at standard figures. The actual amount for direct materials consumed in each department, is then distributed to the various kinds of leather exactly as explained before, and any difference between the standard and actual costs on any leather is again prorated as before. The only important fact to be remembered is, that all figures, both standard and actual, with the exception of the current charge for direct materials used, must include the accumulated cost of all operations in all previous depart- ments. Form No. 23 is suggested for figuring the direct material costs monthly on the accumulative basis. These should also be loose leaf forms and filed with forms Xo- 20 on which are shown similar costs on the non-accumulative basis. ACC UM ULA TI VE BASIS— CONT IN UED—0 VERHEAD DISTRIBUTION METHOD NO. 1 If method No. 1 is adopted then the actual overhead charged to each department must be distributed direct to the various kinds of leather, as was the case in costing on the non-accumulative basis. The same principle of establishing percentages representing the ratio of the total overhead to the total direct labor in each department should be followed, and then such per- centages taken of the actual direct labor of each kind of leather in the de- partments respectively, gives the current amount of overhead chargeable to the various kinds of leather, which is exactly the same as on the non-ac- cumulative basis. 87 accumulated costs of all previous operations, in all previous departments are mcluded m all the figures. The inventories at the beginning and at the close shoud mclude the accumulated costs up to the point at which the leather ,s found at the time of inventorying. The current direct material charge of course, is not accumulated, since that is only the amount for the direct materials used during the current month within each department ap- plicable to the respective leathers, which has been distributed on the stand- ards es ablished. In all departments beginning with the Beam House the accumulated cost for materials consumed in manufacturing each kind of eather received from a previous department, is added to the opening inven- ll7ll""^ \uZ'^T '''"^' ^°' '^'"^'' •"="^"=''^ consumed. Inasmuch as conn. . "":f°'' °f ascertaining the standard costs was fully explained in ^T.Tu '^'/T'"^ °f direct labor on the non-accumulative basis, it will not be repeated; however, in general from the sum of the accumulated closmg inventory and accumulated cost of the leather delivered to the suc- ceeding department, is deducted the sum of the accumulated opening inven- tory and accumulated cost of the respective leathers received from the pre- vious departments, leaving the amount representing the current charge for direct materials consumed, at standard figures. The actual amount for direct materia s consumed in each department, is then distributed to the various stldnrd 'h rf*'^ '' '""'''"''' ^'^'"'' ^"'l ='"y d'ff^-"" between the standard and actual costs on any leather is again prorated as before The actual, with the exception of the current charge for direct materials used mus include the accumulated cost of all operations in all previous depart- Form No. 23 is suggested for figuring the direct material costs monthly ZttlZTT'- Tu '"''I' ''""" ^'^'^ "" '°°^^ '^^f f°™^ -d filed with forms .No. 20 on which are shown similar costs on the non-accumulative ACCUMULATIVE BASIS-CONTINUED-OVERHEAD DISTRIBUTION METHOD NO. 1 If method Xo. 1 is adopted then the actual overhead charged to each department must be distributed direct to the various kinds of leather, as was the case in costing on the non-accumulative basis. The same principle of establishing percents.ges representing the ratio of the total overhead to the total direct labor in each department should be followed, and then such per- centages taken of the actual direct labor of each kind of leather in the de- partments respectively, gives the current amount of overhead chargeable 88 To figure the manufacturing overhead cost, it is necessary to add to the accumulated inventory of manufacturing overhead expense at the beginning, the current amount of manufacturing overhead chargeable to the respective kinds of leather, and the accumulated manufacturing overhead expense on the stock received from previous departments; and deduct from such totals the accumulated inventory of manufacturing overhead expense at the close, leaving the accumulated manufacturing overhead cost of the respective leathers delivered to the succeeding department. It should be noted that all figures, except the current manufacturing overhead, include the accumulated manufacturing o\erhead expense of all previous departments. METHOD MO. 2 If the second method is adopted, then it is necessary to establish stand- ards for manufacturing overhead on each operation for each kind of leather departmentally, as was the case for non-accumulative basis when using this method. The inventory of manufacturing overhead at the beginning and at the close must include the manufacturing overhead cost for all departments up to the place where it is found when inventorying. Therefore, from the sum of the accumulated manufacturing o\ erhead inventory at the close, and accumulated manufacturing overhead cost of the stock delivered to the suc- ceeding department, is deducted the sum of the accumulated manufacturing overhead inventory at the beginning and accumulated manufacturing overhead cost of the leather received from previous departments, leaving the current amount of manufacturing overhead chargeable to each kind of leather, all figured at the standard manufacturing o\erhead costs. The actual current manufacturing overhead expense is then distributed, or allocated to the various leathers on the percentage basis previously explained. Any dif- ference between the standard and actual manufacturing overhead figures (for the sum total of the accumulated manufacturing overhead opening inven- tory ; the accumulated manufacturing overhead cost of the leather received from previous departments, and the current manufacturing overhead ex- pense), is prorated in exactly the same manner, between the accumulated manufacturing overhead cost of the stock delivered and the accumulated manufacturing overhead closing inventory, as was explained in connection with the non-accumulative basis. Form No. 24 is given as a suggestion on which the manufacturing over- head costs can be figured monthly on the accumulative basis. These should also be loose leaf forms and filed with forms No. 21 on which are shown similar data on the non-accumulative basis. In all of the above cases, when figuring the costs on the accumulative basis, if the per foot cost is desired, the per piece costs of the various kinds of leather in any department, can be divided by the average footage per piece for the same kind of leather taken from previous experience with like classes of stock. 89 There being no manufacturing departments previous to the Hide House, the direct labor, direct material and manufacturing overhead costs in this department, on both the accumulated and non-accumulated basis are the same, since there is no accumulated cost carried forward. It will be noted that on the accumulated basis of figuring, the costs are carried forward until the direct labor, direct material and manufacturing overhead costs of the deliveries for each kind of leather, from the final de- partment. Sorting, Wrapping and Shipping Department, to Finish Stock, represent the total cost for all the departments necessary to produce the leather finished during a particular month. Attention is here called to the fact that the total actual direct labor, direct material, or manufacturing overhead costs per piece, or foot, for all departments on the non-accumulative basis, using each department's cost on any given kind of leather, will not necessarily be the same as the total ac- cumulati\ e cost per piece or foot on the same leather, for all departments, of any given month. This is due to the fact that the leather is in process for a considerable period of time during which wages may be altered, cost of materials change, other expenses vary, and production is not constant, there- fore the costs figured on each basis are different from the other. The non- accumulative gives the current cost necessary to produce leather as of today, while the accumulative cost represents the actual cost which was necessary to produce a certain quantity of leather. To illustrate, using i:he figures in tables Nos. 4 and 5, the costs on the accumulative and non-accumulative bases would be as follows: "Boston Calf" Leather Accum- Non-Accum- ulative ulative Basis Basis Hide House 0650 Beam House .1530 Tan Yard 1029 Splitting and Shaving Department 0610 Coloring and Fatliquoring Department .1018 Drying Department .0292 Tacking Department .0516 Finishing Department 3247 Sorting, Wrapping and Shipping Department .0502 Total Actual Direct Labor Cost per Piece .9279 .9394 "Milwaukee Side" Leather Accum- Non-Accum ulative ulative Basis Basis • • • • .0540 • • • • .1223 • • • • .0920 • • • • .0507 • • • • •0916 • • • • .0195 ■ • • • .0414 • • • • .2690 • • • • .0502 778 .7907 This would indicate that either wages or manufacturing overhead ex- penses increased, or the cost for materials or the quantity of production varied. 90 COST PER FOOT The departmental costs have thus far been determined on a piece basis. Due to the condition of the hides and skins while in process, the footage cannot be definitely determined on any given quantity of stock, therefore the departmental costs must necessarily be figured on a piece basis- As leather is finished it should be measured and the total footage on each kind of leather produced each month should be obtained. Tally sheets such as sug- gested by form No. 36 can be used for this purpose. These can be submitted daily and summarized monthly for each kind of leather, or such tally sheets can be submitted weekly or even monthly, depending entirely on the size of the plant and wishes of the management. At the close of each month, you then have the total number of pieces and the total number of feet of each kind of leather produced during that month. It is then a simple matter to determine the average footage per piece of each kind of leather, which can be used in the future in figuring departmental footage costs if desired. The total accumulated cost for the month on each kind of leather is then divided by the total footage of the respective kinds <3f leather finished and the actual total cost per foot to produce the leather is; obtained. For illustration, in the foregoing tables, 4 and 5, the total amount of "Boston Calf" leather produced is 5800 pieces, which we will assume measured 116,000 feet. This would be an average footage of 20 feet to the piece. The total accumulated actual direct labor amounts to $5,381.82 on this leather, which divided by such total footage shows that the total actual direct labor cost on "Boston Calf" leather, finished during the month on the accumulated basis, was .046395c per foot. In like manner of "Milwaukee Side" leather there was produced 3100 pieces which theoretically measured 46,500 feet, or 15 feet to the side. The total accumulated actual direct labor amounted to $2,412.54 on this leather which divided by the total footage, 46,500 feet, shows that the total actual direct labor cost for the "Milwaukee Side" leather finished during the month on the accumulative basis was .05186c per foot. Each kind of leather should be handled in the same manner. As previously stated the current departmental per piece costs, on either the non-accumulative or the accumulative basis can then be divided by the average footage per piece obtained for the respective leathers, and the ap- proximate per foot costs in any department can thereby be determined. PATENT LEATHER— GLOVE LEATHER— BAG AND STRAP LEATHER, ETC. If any special departments are required to finish a particular kind of leather and such departments are not generally necessary in producing upper leather, and therefore not specifically mentioned herein, separate accounts should be opened for such departments and if necessary or desirable, several 91 accounts, one for each additional finishing operation, can be established. The general distribution of direct labor, direct materials and manufacturing over- head expense should be made to such departments or operation accounts, exactly the same as to any of the other operating departments, and the costs should then be figured in the same manner on each kind of leather put through such departments, on both the accumulative and non-accumulative bases previously explained. If, for example. Patent Leather is manufactured at a plant and also japanned there, or if it be tanned elsewhere and only japanned at the plant, at least one account would be opened for the "Japan Department." To this account would be distributed all the direct labor and direct materials re- quired in degreasing and japanning, as well as the manufacturing overhead charges applicable to such department, and distributed by the same methods used for any other department of the tannery and fully explained heretofore. The number of pieces as well as the footage should also be accurately kept and costs finally figured on both methods as outlined for all other depart- ments. In like manner any additional departments would be handled which might be required for the manufacture or finishing of a special kind of leather which is treated much the same as upper leathers in all general re- spects, but requires some additional or special treatment in its final pro- duction. MANUFACTURING COST OF SPLITS The manufacturing cost of splits should be figured by the same method as that which is used in figuring the costs of the grain leather, either by actually charging each kind of split with its direct labor, direct materials and overhead expense, or distributing such items on the basis of a standard cost for each kind of split, as previously explained with reference to the costing of grain leathers. The only difficulty arises from the fact that the split at times is tanned or partially finished before being removed from the grain as a split. The splitting is usually done at one of three places, out of lime, out of pickle, or after tanning. In some cases, therefore, part of the manufacturing cost is included with the cost of manufacturing the grain leather, while in others, when the split is tanned separately, it carries most of its own manufacturing cost. In order that this may be equalized and each bear its proper cost, the manufacturing cost which precedes the operation at which the split is cre- ated, on any given kind of leather, will be apportioned between the grain and the split on the basis of the respective weights of each. The weight of the grain and split to be taken immediately after splitting, while both are in relatively the same condition. When the weight of each has been de- termined and the manufacturing cost has been divided between the two, credit must be given the respective grain leather for the manufacturing cost 92 which is applicable to the split, and which has previously been charged to the grain. The splits are thus charged with their respective costs previous to splitting and the costs after splitting, fc»r finishing the various kinds of splits are figured in the same manner as outlined for any grain leather. Separate cost reports should be made for each kind of split ; in fact, as far as the manufacturing costs are concerned the splits should be treated in identi- cally the same manner as grain leathers, the division of the manufacturing cost previous to splitting, being made on the basis just explained. REFINISHING LEATHER ACCOUNT— NO. 8697 If a practice is made of refinishing stock, except it be special to fill a customer's order, or if stock is being sent: back from one department to another because it is not suited for the leather for which it was selected and therefore is to be turned into some other kind or finish, a separate account should be established to which would be charged the loss of all the direct labor, direct materials and the proper proportion of the departmental manu- facturing overhead expense incurred on account of such refinishing. The difference between the accumulated cost up to the point from where it is returned for refinish, and the accumulated cost up to the point to which it is returned, should be charged to this separate account. The accumulated cost to the point to which it is returned, and the number of pieces represented by such cost, should be charged against the department to which it is re- turned and to the leather into which it is to be refinished and from such point the costs are again accumulated with the costs of the other leather of the same kind into which it is converted. Credit, however, must be given to the leather from which it was diverted in full and to the department from w^hich it was returned. When figuring costs on the non-accumulative basis, of course, only the department from which such leather is taken, and the department to which it is returned are aftected. The total expense charged to this refinishing account, which is the amount that is actually lost by reason of such refinishing, should be closed out monthly to General or Miscellaneous Overhead expense, which in turn is distributed to all departments and all leathers produced in each, on a per- centage basis as previously explained. If desired, and separate accounts are established, the refinishing expense can be divided as between direct labor, direct materials and manufacturing overhead expense. If refinishing be- comes a regular practice, by treating it in this manner, the management will readily see what proportion the expense for such refinishing bears to the cost of producing other leathers. This method, however, should apply only on leather returned before being warehoused. After being accepted as finished stock, and refinishing becomes necessary, it should then be con- sidered as a selling matter. When orders are received for special classes or finishes of leather, and it is found that certain leather carried in finish stock can be utilized by some 93 slight additional work, then a special order should be issued to do the work necessary to fit the stock for use in filling a certain customer's order. In such cases, all the direct labor, direct materials and a proper proportion of the manufacturing overhead expense of each department through which it must go, should be charged to such special order, and credit be given the Betterment in Process Control account No. 69 for the amount when finished- The total amount charged to any such order for special refinishing, then be- comes an expense against the particular sale for which it is specially re- finished. COST REPORTS AND DATA The management of a corporation usually cares little about the detailed records of the cost department, nor how the information necessary for such records is secured. What they are mostly concerned in, are the facts and final results. The records should therefore be kept in such a manner that the information wanted by the executives and which they should have, can be compiled quick- ly and be placed before them each month, in a concise and effective way. The reports should give information which will enable the management to establish efficiency and economy, and to manufacture better leather at lower cost. Unless cost information is given to them immediately after the close of a month, it is worthless, since cost data should not be ancient history, but facts about present conditions. There are, therefore, submitted several forms, suggestive of the informa- tion that might be given to executives. Of course each corporation will have some information of local interest and necessity, that they will develop individually from time to time, but the forms submitted herewith are merely to serve as a suggestion for a beginning, as is the case with all the forms in this book. A word of caution, however, do not overburden your officers with too much cost information. They will tire of it and depreciate the value of the information which they should have and could make use of. CURRENT OR NON^ACCUMULATIVE DEPARTMENTAL MANUFACTURING COST— FORM NO. 26 The source of information from which this report is made includes forms Nos. 19, 20, and 21. It will be noted that v/hen executed, this report will give the management, the manufacturing cost monthly on each kind of leather, departmentally for direct labor, direct materials, and manufacturing overhead separately, or in total ; as well as the total cost for all departments. Each item is shown in total amount, as well as by the cost per piece, which can also be shown per foot provided the previous experience as to the average footage per piece is used to figure a foot cost departmentally. The 94 figures shown on this report cannot be used as the cost of the leather finished and placed into stock or shipped, as these figures represent only the current manufacturing cost. (See form No. 27 for the finished leather costs.) In each department the cost of the deliveries represents the departmental cost. In addition to the cost information, this report also gives the management a constant record of the quantity and location of each kind of leather in process. ACCUMULATED DEPARTMENTAL COST OF MANUFACTURING— FORM NO. 17 The source of information from which this report is made, includes forms Nos 22, 23, and 24. The data obtained and shown hereon will be identical to that given on form No. 26, only this report, form No. 27, shows the costs accumulated for each department, while the former one is non- accumulative. The costs shown by this report for the various kinds of leather on the stock delivered by the Sorting, Wrapping and Shipping De- partment, to finished leather stock, are the total accumulated manufacturing costs of such leathers and the figures at which the leather should be taken into the finished stock accounts. COMPARATIVE REPORT OF MANUFACTURING EXPENSE— FORM NO. 2S For a monthly comparative report of the total manufacturing expense, it is suggested that form No. 28 be used. One report such as this is made to cover the total manufacturing expense of all leathers at each plant, which can be compiled from the departmental cost accounts and distribution sheets forms Nos. 1, 3, 4, 6, 7, and 8. This report, form No. 28, will show the cur- rent expense of the entire plant divided between the various elements which are included in the cost of manufacturing. After the total expense is shown, the total inventories at the beginning and end of each month are added and deducted respectively, leaving the total manufacturing cost of all the leathers produced during the month. Provision is also made, to show the total costs of production on each kind of leather, which information is obtained from report form No- 27, (Sorting, Wrapping and Shipping Department's total cost.) All of the information is on a comparative basis, not only monthly, but for the year to date, as well as for the full previous year. MANUFACTURING OVERHEAD EXPENSE ANALYSIS- FORM NO. 29 The total manufacturing overhead expense is given departmentally on forms Nos. 21 and 24, but in corporations where the management desires to know what this departmental manufacturing overhead is composed of. 95 form No. 29 is providt^d. This gives the elements which constitute the de- partmental manufacturing overhead, and shows the same on a comparative basis. This analysis is given only in total amount, since inventories are not segregated and therefore the individual items cannot be figured on a piece or foot basis for each kind of leather. AUXILIARY DEPARTMENT EXPENSE ANALYSIS- FORM NO. 30 The expenses of the auxiliary departments, which have been distributed to the operating or producing departments, are shown on this form on a comparative basis. The value of this analysis for example is, that should the Light, Heat and I*ower expense in all the operating departments show an increase, by reference to this report, form No. 30, which gives the analysis of the total Light, Heat and Power expense, one can determine just what has caused the increase. In other words, it completes the data for analyz- ing the exact reason fc>r mounting or declining costs, as the case may be. STANDARD COST COMPARISON— FORM NO. 31 If the standard cost basis is used by which the payroll for direct labor, the charges for direct materials and the manufacturing overhead expenses are distributed to the various kinds of leather, it may be desirable and proper to make a comparative statement showing, departmentally, the standard and actual manufacturing costs on each kind of leather. This might be shown on reports such as form No. 31 if desired. Separate sheets should be used for each kind of leather, to permit using the same report in main- taining a comparative monthly record of such costs- MONTHLY REPORT OF RAWSTOCK, MANUFACTURING, ADMINISTRATION, SELLING AND FINANCIAL COSTS— FORM NO. 48 There is shown in form No. 48, a suggestion for a report which will combined, in condensed form, the monthly figures covering the Hide or Skin Substance Cost of the Leather Finished; the Manufacturing Cost; the Ad- ministration Cost; the Selling Cost; and the Financial Cost. This provides a ready and quick reference for an executive of the monthly results, the de- tail of which is carried in the other reports suggested. From the foregoing reports the management is placed in possession of the facts and figures wliich should enable them to establish utmost efficiency and decrease all waste to a minimum. 96 FORM FOR FIGURING COST AND SELLING PRICE ON LEATHER— FORM NO. 37 Form No. 37 is suggested as a basis upon which the information secured from the cost reports can be used, in figuring a present day total cost on each kind of leather, based on current hide and skin prices. This provides a quick method of figuring a current price on leather. By using your own cost data, together with Current Hide and Skin Prices, you are assured that your final figures include all your expenses and should return a profit, provided the costs used therein, are established on the costing methods previously and subsequently outlined in this manual. CHAPTER III. ADMINISTRATION COST In determining the total cost to produce leather, administration expenses form an important item. The principal administration accounts should be carried in the general ledger, but when detailed costs of administration ex- pense are desired, the detailed accounts may better be included in the cost ledger; in the latter case, however, it is necessary to have a control account in the general ledger as well ADMINISTRATION EXPENSE CONTROL ACCOUNT- NO. 43 Assuming first that no detail of the cost of administration is desired, it is only necessary to open the above named account in the general ledger, to which should be debited all the salaries which are properly chargeable to administration expense and which have been so credited to the Payroll ac- count No. 61. It should also be debited with the Stationery and Office Sup- plies chargeable to adriinistration, as credited to account 681 ; Telephone and Telegraph expenses chargeable to administration, as credited to account 682; Postage chargeable to administration, as credited to account 683 ; Deprecia- tion chargeable to administration, which has been distributed on form No. 33 and credited to account 65; Insurance which is chargeable to adminstra- tion as distributed on form No. 35, and credited to account 67 ; the Premiums paid on Life Insurance policies on officers' lives; Traveling Expenses of Executives; Directors fees; Donations; Legal expenses; Pensions; Sub- scriptions or Dues to City, County, State and National Associations, and the Tanners' Council ; as well as for all welfare work which is properly charge- able to the administration department. The total debits to this account, will therefore, constitute the administration expense each month. The ac- count should be closed out each month by a credit equal to the sum total of the debits, which is carried direct to the Profit and Loss account, and forms a deduction from gross income. 97 98 ADMINISTRATION EXPENSE— DETAILED ACCOUNTS On the other hand, we will now assume that a detailed analysis is de- sired of the administration expenses. The Administration Expense Con- trol account No, 43, explained above, is opened in the same manner, and all the debit entries as enumerated above are made each month. In addition to this account, however, detail cost accounts are required, which can and should properly be opened in the cost ledger. The total amount of administration salaries should be debited to either one Administration Salary Account No. 431, or, for still further detail, a distribution of the salaries can be made as per form No. 44, and the respec- tive amounts would then be debited to accounts as follows: Account No. Executives* Salaries 4311 Clerks' Salaries 4312 Stenographers' Salaries 4313 Bookkeepers' Salaries 4314 All of the other general administration expense items can then be deb- ited to one account, such as General Administration expense account No. 432, or individual accounts can be opened for each subdivision thereof. If the latter method is adopted, then the respective expenses incurred for the Administration Department would be debited to separate accounts such as Administration Stationery and Office supplies, account No. 4321 ; Adminis- tration Telephone and Telegraph Expense account No. 4322; Administration Postage account No. 4323; Administration Depreciation account No. 4324; Administration Insurance Account No. 4325 ; Administration Tax account No. 4326; Administration Life Insurance Premium account No. 4327; Execu- tive's Traveling Expense account No. 4328; Directors' meetings expense ac- count No. 4329; Donation account No. 4330; Legal Expense account No. 4331; Pension account No. 4332; Subscription and Dues account No. 4333; and Administration Welfare Work account No. 4334. The total of all debits to these account^ .must Jdc in perfect control with the Administration Expense Contror-accotfnl: No.'43"^at all times- In closing these detailed accounts monthly, each four figure account is credited with the sum total of its debits, which amount is in turn debited to the three figure account of which it is a su1)division, i.e.. Administration Salary account No. 431 or General Administration Expense account No. 432 respectively. The total debits to the two latter accounts, 431 and 432, each month must of course, be equal to the debits to the control account, and therefore as explained in connection with closing the control account, these two cost accounts are closed each month by credits equal to the sum total of their debits, which being the same as shown in the control account, are carried direct to Profit and Loss and form a deduction from gross income. 99 It is recommended that separate accounts be opened for each item of administration expense, for the reason that by so doing it provides the op- portunity to figure the cost of each item, per foot or side of leather, and pro- vides control for the management, in the event that administration costs increase, since the cause could then be very easily traced. FIGURING ADMINISTRATION COST If only one account is carried, only a total administration cost per foot is obtainable, but when the detailed accounts are carried for each item of administration expense in the cost ledger, then the cost can be figured on each item either per foot or per piece. To figure the costs, obtain the total footage of all leathers produced, including grains and splits, from summaries made from Footage Tally Sheets, form No. 36. Then di\ ide the total administration expense, or each item of such expense, as shown by the debits to the control account or the individual cost accounts, by the total footage, the results being the average administra- tion cost per foot, either in total, or on each item of administration expense, as the case may be. COMPARATIVE REPORT OF ADMINISTRATION EXPENSE— FORM NO. 38 On this report is shown monthly the amount for each item of administra- tion expense, the avere^ge cost per foot for each item, figured on the total footage of all leather produced during each month; each item for the year to date in total and per foot, and the total and monthly average for the pre- vious full year. Valuable comparisons are provided by this report on ad- ministration expense. L i B H A H Y SCHOOL OF BUSiNLSs BLANK PAG E(S) NOT FILMED CHAPTER IV. SELLING COST As in the case of administration costs, the expenses incident to selling leather are very important and must be considered when figuring total costs upon which leather is finally sold- The accounts necessary for recording this expense, can likewise, be carried in the general ledger if desired, and if only a total selling cost is wanted, it would require nothing further; but when detailed costs are wanted the subsidiary accounts may better be in- cluded in the cost ledger. In the latter case, however, it is of course neces- sary to have a control account in the general ledger as well. SELLING EXPENSE CONTROL ACCOUNT— NO. 44 Assuming first that the detailed accounts are not to be carried, then ii will only be necessary to open one account in the general ledger, such as Selling Expense Control Account No. 44. This account should be debited with all the salaries which are properly chargeable to the Selling Depart- ment and which have been so credited to the Payroll account 61. It would also be debited with all commissions paid for selling; traveling expenses of salesmen, which were so credited to general traveling expense account 684; all advertising expense ; cost of samples ; proportion of the Stable, Garage and Railroad Siding and Equipment expense chargeable to the Selling De- partment, as distributed on Forms 11 and 12; all warehousing expenses on stocks of finished leather ; freight on finished leather to sales branches or customers, as distributed on form No. 25 and credited to account 686; all stationery and printing chargeable to the Selling Department, as credited to account 681 ; Telephone and Telegraph expense chargeable to the Selling Department as credited to account 682; Postage chargeable to the Selling Department as credited to account 683 ; Depreciation which has been dis- tributed on form No. 33 to the Selling Department, and credited to account 65; the Insurance which has been distributed on form No- 35 to the Selling Department and credited to account 66; the Taxes which have been dis- 101 102 tributed to the Selling Department on form 34, and credited to account 67; rents paid for sales branches; Light, Heat and Power, and Welfare Work which may properly be chargeable to the Selling Department. The total debits to this account will, therefore, constitute the Selling expense each month. The account should be closed out each month by a credit equal to the sum total of the debits, which is carried direct to the Profit and Loss account and forms a deduction from gross income. SELLING EXPENSE— DETAILED ACCOUNTS On the other hand, we will now assume that a detailed analysis is wanted of the Selling expenses. The Selling Expense Control account No. 44 referred to, is opened in the same manner and all the debits as enumerated above are entered each month. In addition, however, detail cost accounts are required, which can and should properly be opened in the cost ledger. The total amount of all Selling Departm9 TANNING OILS AND GREASES— MATERIALS AND SUPPLIES STORES ACCOUNT ACCOUNT No. 622 DATE 1922 ITEMS From Account No. DEBIT Jan. 1 25 31 Inventory on hand . Texas Oil and Grease Co... . (and all purchases of oils and greases) Freight a — From personal accounts 686 DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 31 *Bcttcrment in Process. Other plants Inventory on hand. *A separate account should be carried for each tannery. 69 TANNING CHEMICALS— MATERIALS AND SUPPLIES STORES ACCOUNT ACCOUNT No. 623 DATE 1922 Jan. ITEMS Ficm Account No. DEBIT 14 Inventory on hand . Excelsior Chemical Co (and all purchases of chemi- cals.) Freight a — From personal accounts 686 DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 31 *Bettcrmcnt in Process. Other plants Inventory on hand . *A separate account should be carried for each tannery. 69 141 TANNING BARKS— MATERIALS AND SUPPLIES STORES ACCOUNT ACCOUNT No. 624 DATE 1922 Jan. ITEMS Fiom Account No. DEBIT 1 12 31 Inventory on hand . N. Y. Bark Co (and all purchases of Bark) Frcitjht a — From personal accounts a 686 DATE 1922 ITEMS To Account No. Jan. 31 31 *Bcttcrment in Process. Inventory on hand. . . *A separate account should be carried for each tannery. 69 CREDIT MISCELLANEOUS MATERIALS AND SUPPLIES ■ STORES ACCOUNT ACCOUNT No. 625 DATE 1922 Jan. ITEMS Flam Account No. DEBIT 1 18 31 Inventory on hand. Williams and Co (and all purchases of Miscel Materials and Supplies) Freight a — From personal accounts 686 D/VTE 1!?22 ITEMS Jan. 31 31 31 31 Selling Dcpt *Bettermcnt in Process. Other plants Inventorv on hand. To Account No. *A separate account should be carried for each tannery. 44 69 CREDIT FUEL— MATERIALS AND SUPPLIES— STORES ACCOUNT ACCOUNT No. 626 DATE 1922 Jan. ITEMS Fnxn Account No. DEBIT 1 5 31 Inventory on hand. Milwaukee Western Fuel Co. (and all purchases of Fuel) Freight a — From personal accounts 686 DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 31 *Betterment in Process. Other plants Inventory on hand . *A separate account should be carried for each tannery. 69 142 \ LEACH HOUSE LIQUOR-MATERIALS AND SUPPLIES STORES ACCOUNT ACCOUNT No. 627 DATE 1922 Jan. 1 31 ITEMS Inventory on hand. Leach House From Account No. DEBIT 69 DATE 1922 Jan. 31 31 ITEMS *Bcttcrmcnt in Process . Inventory on hand. . . To AccounI No. *A separate account should be carried for each tannery. 69 CREDIT WA TER—P URCHASED DATE 1922 Jan. 31 ITEMS Water Accrued. Flam Account No. DEBIT ACCOUNT No. 63 DATE 1922 Jan. ITEMS 31 31 *Bcttcrmcnt in Process. Other plants *A separate account should be carried for each tannery. To Account No. 69 CREDIT WATER ACCRUED DATE 1922 ITEMS Mch. 31 Cash. From Accoutit No. DEBIT Cash DATE 1922 ITEMS Jan. 31 Feb. 28 Mch. 31 ACCOUNT No. To Account No. Water purchased Water purchased Water purchased 63 63 63 CREDIT LIGHT, HEAT AND POWER— PURCHASED DATE 1922 Jan. 31 31 31 ITEMS Fiom Account No. Elect. Lt. &Pr. Co Local Gas Co City Heating Co a — From personal accounts a a a DEBIT DATE 1922 ITEMS Jan. 31 ACCOUNT No. 64 *Bctterment in Process To Account No. *A separate account should be carried for each tannery. 69 CREDIT 143 DEPRECIATION ACCOUNT No. 65 DATE 1922 ITEMS From Account No. DEBIT Jan. 31 Depreciation Reserve. DATE 1922 Jan. ITEMS 31 31 31 31 *Bcttcrment in Process. Selling Dept Administration Dept.. . Other plants To Account No. *A separate account should be carried for each tannery. 69 44 43 CREDIT DEPRECIATION RESERVE DATE 1922 ITEMS Ftom Account No. DEBIT ACCOUNT No. DATE 1922 ITEMS Jan. 31 Depreciation. To Account No. 65 CREDIT INSURANCE DATE 1922 ITEMS Jan. 31 ACCOUNT No. 66 Fiom Account No. DEBIT Insurance Prepaid. DATE 1922 Jan. 31 31 31 31 31 ITEMS To Account No. *Bcttermcnt in Process Selling Dept Administration Dept Hide and Skin Purchases and Stores Other plants *A separate account should be carried for each tannery. 69 44 43 51 CREDIT INSURANCE— PREPAID OR ACCRUED DATE 1922 ITEMS Fiom Account No. DEBIT Mch. 22 Cash. Cash ACCOUNT No. — DATE 1922 ITEMS Jan. 31 Feb. 28 Mch. 31 To Account No. Insurance Insurance Insurance 66 66 66 CREDIT 144 TAXES DATE 1922 ITEMS Ffom Account No. DEBIT Jan. 31 Tax Reserve. ACCOUNT No. 67 DATE 1922 Jan. ITEMS 31 31 31 31 ♦Betterment in Process. Selling Dcpt Administration Dept. . Other plants To Account No. *A separate account should be carried for each tannery. 69 44 43 CREDIT TAXES— RESERVE FOR DATE 1922 ITEMS From Account No. DEBIT Jan. 31 Cash. Cash DATE 1922 Jan. 31 Feb. 28 Mch. 31 ACCOUNT No. ITEMS lo Account No. Taxes Taxes Taxes 67 67 67 CREDIT STATIONERY AND PRINTING-MISCELLANEOUS EXPENSE ACCOUNT No. 681 DATE 1922 ITEMS Jan. 10 15 Bouer Paper Co. . ... Crandall and Thiclkc. From Account No. a — From personal accounts a a DEBIT DATE 1922 Jan. 31 31 31 31 ITEMS ♦Betterment in Process. Selling Dept Administration Dept.. . Other plants *A separate account should be carried for each tannery. To Account No. 69 44 43 CREDIT 145 TELEPHONE AND TELEGRAPH-MISCELLANEOUS EXPENSE ACCOUNT No. 682 DATE 1922 Jan. 31 31 31 ITEMS From Account No. DEBIT DATE 1922 Chicago Telephone Co. Western Union Tel. Co Postal Telegraph Co. . . a — From personal accounts a a a Jan. 31 31 31 31 ITEMS *Bettermcnt in Process. Selling Dept Administration Dept.. . Other plants. *A separate account should be carried for each tannery. To Account No. 69 44 43 CREDIT POSTAGE— MISCELLANEOUS EXPENSE DATE 1922 Jan. 3 15 25 ITEMS From Account No. Cash Cash Cash Cash Cash Cash DEBIT DATE 1922 fan. 31 31 31 31 ACCOUNT No. 683 ITEMS *Bcttermcnt in Process. Selling Dept. Administration Dept. Other plants *A separate account should be carried for each tannery. To Account No. 69 44 43 CREDIT TRAVELING EXPENSES— MISCELLANEOUS EXPENSE DATE 1922 ITEMS From Account No. DEBIT DATE 1922 Jan. 9 IS 30 Cash Cash Cash Cash Cash Cash Jan. 31 31 31 31 31 ACCOUNT No. 684 ITEMS To Account No. *Bctterment in Process. Selling Dept. Administration Dept Hide and Skin Purchases and Stores Other plants *A separate account should be carried for each tannery. 69 44 43 51 CREDIT 146 WELFARE WORK—MISCELLANEOUS EXPENSE DATE 1922 Jan. 12 1« IS 2=; ITEMS From AccoutI No. I.X.L. Restaurant Supply Co., etc Lakeside Hospital Dr. Williams Brown's ScIkk^I a — From personal accounts a n a DEBIT DATE 1922 Jan. 31 ACCOUNT No. 685 ITEMS Cash — Restaurant *Bcttcrmcnt in Process. . . . Selling Dcpt Administration Dcpt *A separate account should be carried for each tannery. To Account No. Cash (.9 44 43 CREDIT FREIGHT— MISCELLANEOUS EXPENSE DATE 1922 Jan. 3 11 IS 28 ITEMS From Account No. DEBIT DATE 1922 C. B. & Q. Rv. C. & N. W. Rv N. Y. Cent. Rv Wabash Ry. . .' a a a a a — From personal accounts Jan. 31 31 31 31 31 31 31 31 ACCOUNT No. 686 ITEMS Hide and Skin purchases and Stores Tanning Extracts Tanning Oils and Greases.. . Tanning Chemicals Tanning Barks Miscellaneous Supplies Fuel Selling Dcpt To Account No. CREDIT 51 621 622 623 624 625 626 44 147 MANUFACTURING COST IN PROCESS CONTROL ACCOUNT BETTERMENT IN PROCESS ACCOUNT (A separate account should be carried for each Tannery) ACCOUNT No. 69 DATE 1922 ITEMS Fiom Account No. DEBIT Jan. 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 Betterment Inventory. Payroll Tanning Extracts Tanning Oils and Greases. . . Tanning Chemicals Tanning Barks Miscellaneous Supplies Fuel Leach House Liquor Water Light Heat and Power Pur chased Depreciation Insurance Taxes Stationery and Printing. . . . Telephone and Telegraph . . . Postage Traveling Expense Welfare Work 61 621 622 623 624 625 626 627 63 64 65 66 67 681 682 683 684 685 DATE 192:! ITEMS To Account No. Jan. 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 c Selling Dcpt. Light, heat and power c Administration Dept. Light, heat and power.. . c Light, heat and power sold c Selling Dept. Maintenance and repairs c Selling Dcpt. — Stable Exp. c Hide and Skin Purchases and Stores — Stable Exp. c Selling Dept. — Garage Exp. c Hide and Skin Purchases and Stores — Garage Exp. c Administration Dept. — Garage Expense c Selling Dcpt. R. R. Siding and Equipment Expense. c Hide and Skin Purchases & Stores, R. R. Sid. and Equipt. Expense c Administration Dept. — Stable Expense c Materials and Supplies — Leach House Liquor. . . . c By-Product Sales— By-Pro- duct Dept. Exp c Rawstock Warehouse Exp. c Finished Leather— Mfg. cost — Grains c Finished Splits — Mfg. cost c Rcfinishing P^xpensc Betterment Inventory. c — By credit memo from cost records transferring charge from manufacturing nccounts to their proper departments accounts. 44 43 44 44 51 44 51 43 44 51 43 627 53 55 56 44 CREDIT 148 COST LEDGER ACCOUNTS ADMINISTRATION EXPENSE ACCOUNTS ADMINISTRATION—SALARIES ACCOUNT No. 431 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS Jan. 31 Payroll . 43 Jan. 31 Profit and Loss. To Account No. 43 CREDIT ADMINISTRATION— GENERAL EXPENSE ACCOUNT No. 432 DATE 1922 ITEMS From Account No. DEBIT J.in. 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 Depreciation Insurance Taxes Stationery and Printing. . Telephone and Telegraph. Postage Traveling Expense Welfare Work . Life Insurance Premiums on Officers Directors' Fees Donations Legal Expense Pensions Subscriptions and Dues to City, County, State or National Associations. . . Stable Expense Garage Expense Light, Heat and Power — DATE 1922 ITEMS To Account No. CREDIT 43 Tan. 31 43 43 43 43 43 43 43 43 43 43 43 43 43 43 43 43 Profit and Loss. 43 149 SELLING EXPENSE ACCOUNTS SELLING DEPARTMENT SALARIES AND COMMISSIONS DATE 1922 ITEIMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 31 Payroll..... Commission, 44 44 Jin. 31 Profit and Loss. ACCOUNT No. 44! To Account No. CREDIT 44 ADVERTISING— SELLING EXPENSE ACCOUNT No. 442 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 I .■\dvortisinp. 44 Jan. 31 Profit and Loss. To Account No. CREDIT 44 TRAVELING EXPENSE— SELLING DEPT. ACCOUNT No. 443 DATE 1922 ITEMS From Account No. DFRIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Expenses for Traveling 44 Jan. 31 Profit and Loss 44 SAMPLES— SALES DEPT. DATE 1922 ITEMS Jan. 31 Samples. From Account No. 44 DEBIT ACCOUNT No. 444 DATE 1922 ITEMS Jan. 31 Profit and Loss. To Account No. CREDIT 44 STABLE, GARAGE AND RAILROAD SIDING AND EQUIPMENT EXPENSE— DRAY AGE— SELLING DEPT. ACCOUNT No. 445 DATE 1922 ITEMS From Account No. DEDIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 ^faKlf* T'^Ynonsp 44 44 44 Jan. 31 Profit and Loss 44 Garas?c Kxpcnsc 31 R.R.Sid, and Equip. Exp.. . 150 WAREHOUSE, FINISHED LEATHER— SELLING EXPENSE ACCOUNT No. 446 DATE 1922 Jan. 31 ITEMS From Account No. Payroll Materials and Supplies.. , Light, Heat and power.. , Maintenance and Repairs Depreciation Taxes Insurance 44 44 44 44 44 44 44 DEBIT DATE 1922 ITEMS Jan. 31 Profit and Loss. To Account No. 44 CREDIT FREIGHT ON LEATHER— SELLING DEPT. EXPENSE ACCOUNT No. 447 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Frcipht 44 Jan. 31 Profit and Loss 44 MISCELLANEOUS EXPENSE— SELLING DEPT. DATE 1922 Jan. 31 31 31 31 31 31 31 31 ITEMS Stationery and Printing;. . Telephone and Telegraph Postage Depreciation , Taxes Insurance Liyht, Heat and Power. . Welfare Work Ffom Account No. 44 44 44 44 44 44 44 44 DEBIT DATE 1922 Jan. 31 ACCOUNT No. 448 ITEMS Profit and Loss. To Account No. 44 CREDIT REFINISHING EXPENSE— SELLING DEPT. ACCOUNT No. 449 DAIE 1922 ITEMS Fracn Account No. DEBIT DATE 1922 HEMS To Account No. CREDIT Jan. 31 Expense of Refinishing Leath- er for special orders 44 Jan. 31 Profit and Loss 44 151 MANUFACTURING DEPARTMENTAL ACCOUNTS HIDE HOUSE DATE 1922 Jan. 31 31 31 31 ITEMS Betterment Inventory. Hide House — Direct Labor. Hide House— Direct Mat.. Hide House — Uverhead. . . From Account No. 69 711 712 713 DEBIT DATE 1922 Jan. 31 31 ACCOUNT No. 71 ITEMS To Account No. Betterment on Stock deliv- ered to Beam House .... I n ventory — Betterment on stock remaining 72 69 CREDIT HIDE HOUSE— DIRECT LABOR DATE 1922 ITEMS From Account No. Jan. 31 Payroll — Direct Labor 69 DEBIT D.^TE 1922 II Jan. 31 ACCOUNT No. 7// ITEMS To Account No. CREDIT Hide House. 71 HIDE HOUSE— DIRECT MATERIALS ACCOUNT No. 712 HIDE HOUSE— OVERHEAD DATE 1922 ITEMS From Account No. Jan. 31 31 31 31 31 31 31 31 31 31 31 Payroll — Indirect Labor. . . . Indirect Misc.l. Materials and Supplies Light, heat and power. . . . . Maintenance and Repairs. . . Depreciation Insurance Taxes Stable Expense Garage Expense R. R. Siding and Equip General or Miscel. Expense. 69 69 81 S2 69 69 69 83 84 87 86 DEBIT DATE 1922 ITEMS Jan. 31 ! Hid.- House ACCOUNT No. 713 To Account No. CREDIT 71 152 BEAM HOUSE DATE 1922 Jan. 31 31 31 ITEMS Betterment Inventory. From Account No. Betterment on Stock re- ceived from Hide House . . Beam House — Direct Labor Beam House — Direct Mater. Beam House — Overhead 69 71 721 722 723 DEBIT ACCOUNT No. 72 DATE 1922 ITEMS Jan. Jan. 31 31 Betterment on Stock deliv- ered to Tan Yard Betterment Inventory on stock remaining To Account No. 73 69 CREDIT BEAM HOUSE-DIRECT LABOR DATE 1922 ITEMS Jan. 31 Payroll — Direct Labor. From Account No. DEBIT 69 DATE 1922 ITEMS Jan. 31 Beam House. ACCOUNT No. 721 To Account No. 72 CREDIT BEAM HOUSE— DIRECT MATERIALS DATE 1922 ITEMS Jan.. 31 31 Tanning Chemicals Misccl.— Direct Materials . From Account No. 69 69 DEBIT DATE 1922 Jan. 31 ACCOUNT No. 722 ITEMS Beam House. To Account No. 72 CREDIT BEAM HOUSE— OVERHEAD DATE 1922 Jan. 31 31 31 31 31 31 31 31 ITEMS Payroll — Indirect Labor. . Indirect Misccl. Materials and Supplies Depreciation Insurance Taxes • • Maintenance and Repairs, Light, heat and power. . . General or Miscel Ftotr Account No. (,9 69 69 69 69 82 81 86 DEBIT DATE 1922 ITEMS Jan. 31 Beam House. ACCOUNT No. 723 To Account No. 72 CREDIT 163 • TAN YARD ACCOUNT No. 73 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT ^^ Jan. 1 1 31 31 31 Betterment Inventory Betterment on Stock re- ceived from Beam House . . Tan Yard — Direct Labor. . . Tan Yard — Direct Materials Tan Yard — Overhead 69 72 731 732 735 Jan. 31 31 Betterment on Stock deliv- ered to Splitting and Shav- ing Department 74 69 Betterment Inventory on Stock remaining TAN YARD— DIRECT LABOR ACCOUNT No. 731 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor . 69 Jan. 31 Tan Yard. 73 TAN YARD— DIRECT MATERIALS ACCOUNT No. 732 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Tanning Extracts Tanning Chemicals Leach House Liquor Miscel. Direct Materials 69 69 69 69 Jan. 31 Tan Yard 73 TAN YARD— OVERHEAD DATE 1922 Jan. 31 31 31 31 31 31 31 31 ITEMS Payroll — Indirect Labor. . . . Indirect Miscel. Materials and Supplies Depreciation Insurance Taxes Maintenance and Repairs. . . Light, heat and power General or Miscel. Expense . From Account No. 69 69 69 69 69 82 81 86 ACCOUNT No. 733 DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Tan Yard. 73 154 SPLITTING AND SHAVING DEPARTMENT DATE 1922 ITEMS Fiom Account No. Jan. 1 31 31 31 Betterment Inventory. Betterment on Stock re- ceived from Tan Yard Splitting and Shaving Dept. — Direct Labor Splitting and Sliaving Dept. —Direct Materials Splitting and Shaving Dept — Overhead ()9 7+1 742 743 ACCOUNT No. 74 DEBIT DATE 1922 ITEMS Jan. 31 31 Betterment on Stock deliv- ered to Coloring and Fat- liquoring Dept Betterment Inventory on Stock remaining To Account No. CREDIT 75 69 SPLITTING AND SHAVING DEPT.-DIRECT LABOR DATE 1922 ITEMS Jan. 31 Payroll — Direct Labor . Frwi Acount No. DEBIT DATE 1922 ITEMS 6S' Jan. 31 ACCOUNT No. 741 To Account No. CREDIT Splitting and Shaving Dept. 74 SPLITTING AND SHAVING DEPT-DIRECT MATERIALS ACCOUNT No. 742 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 Miscel. Direct Materials. . . . 69 To Account No. CREDIT Jan. 31 Splitting and Shaving Dept. 74 SPLITTING AND SHAVING DEPT.— OVERHEAD DATE 1922 Jan. 31 31 31 31 31 31 31 31 ITEMS Payroll— Indirect Labor. . . Miscel. Indirect Materials and Supplies Depreciation Insurance Taxes Maintenance and Repairs.. . Light, heat and power General or Miscel. E.xpcnsc. From Account Na 69 69 69 69 69 82 81 86 ACCOUNT No. 743 DEBIT DATE 1922 ITEMS To Account No. Jan. 31 Splitting and Shaving Dept. 74 CREDIT 155 COLORING AND FATLIQUORING DEPT. ACCOUNT No. 75 DATE 1922 ITEMS From Account No. DEBIT Jan. 1 1 31 31 31 Betterment Inventory Betterment on Stock received from Splitting and Shavin Dept Coloring and Fatliquormg Dept. — Direct Labor. . . . . Coloring and Fatliquoring Dept.— Direct Materials. Coloring and Fatliquoring Dept. — Overhead 69 74 751 752 753 DATE 1922 Jan. 31 31 31 ITEMS Refinishing Expense Betterment on Stock dcliv ercd to Drying Dept. . . . Betterment Inventory on stock remaining To Account No. 8697 76 69 CREDIT COLORING AND FATLIQUORING DEPT.-DIRECT LABOR ITEMS ACCOUNT No. 751 To Account No. CREDIT Coloring and Fatliquormg Dept. 7S COLORING AND FATLIQUORING DEPT.-DIRECT MATERIALS ACCOUNT No. 752 DATE 1922 ITEMS Jan. 31 31 31 Tanning Oils and Greases. Tanning Chemicals Misccl. Direct Materials. . From Account No. DEBIT DATE 1922 ITEMS To Account 69 r.9 69 Jan. 31 Coloring and Fatliquorinj Dept 75 CREDIT COLORING AND FATLIQUORING DEPT. -OVERHEAD ACCOUNT No. 753 DATE 1922 Jan. 31 31 31 31 31 31 31 31 ITEMS From Account No. Payroll— Indirect Labor. . . . Indirect Materials and Supp. Depreciation Insurance Taxes . . . Maintenance and Repairs. . . Light, heat and power General or Miscellaneous. . . DEBIT C'ATE 1922 ITEMS To Account No. 69 69 69 69 69 82 81 86 Jan. 31 Coloring and Fatliquoring Dept 75 CREDIT 156 DRYING DEPARTMENT ACCOUNT No. 76 • DATE From DATE To 1922 ITEMS Account No. DEBIT 1922 ITEMS Account No. CREDIT Jan. 1 Betterment Inventory 69 Jan. 31 Refinishing Expense 8697 1 Betterment on Stock re- ceived from Coloring and Fatliquoring Dcpt 75 31 31 Betterment on Stock deliv- ered to Tacking Dept.. . . Betterment Inventory on 77 1 31 Drying Dept. — Direct Labor 761 stock remaining 69 31 Drving Dcpt. — Dir. Mat'ls 762 31 Drying Dcpt. — Overhead. . . 763 DRYING DEPARTMENT— DIRECT LABOR ACCOUNT No. 761 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 Jan. 31 Dr\ ing Dent 76 1 DRYING DEPARTMENT— DIRECT MATERIALS DATE 1922 ITEMS From Account No. DEBIT DATE 1922 Jan. 31 Miscel. — Direct Materials. . 69 Jan. 31 ITEMS Drying Dept. ACCOUNT No. 762 To Account No. 76 CREDIT DRYING DEPARTMENT— OVERHEAD ACCOUNT No. 763 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Indirect Labor. . . . Miscel. — Indirect Materials. and Supplies 69 69 69 69 69 82 81 86 Jan. 31 Drying Dcpt 76 31 31 Depreciation 31 Insurance 31 Taxes 31 31 31 Maintenance and Repairs.. . Light, heat and power General or Miscel. Expense. 157 TACKING DEPARTMENT ACCOUNT No. 77 DATE 1922 Jan. 1 1 31 31 31 ITEMS Betterment Inventory Betterment on Stock re- ceived from Drying Dept Tacking Dcpt.— Direct Labor Tacking Dcpt.— Direct Materials Tacking Dcpt. — Overhead . From Account No. 69 76 771 772 773 DEBIT DATE. 1922 Jan. 31 31 31 ITEMS To Account No. Rcfinishing E.xpcnsc . Betterment on Stock deliv- ered to Finishing Dept. . . Betterment Inventory on stock remaining 8697 78 69 CREDIT TACKING DEPARTMENT— DIRECT LABOR DATE 1922 ITE.MS From Account No. DEBIT DATE 1922 Jan. 31 Payroll — Direct Labor. 69 Jan. 31 ITEMS Tacking Dept. ACCOUNT No. 77! To Account No. CREDIT 77 TACKING DEPARTMENT— DIRECT MATERIALS DATE 1922 ITEMS From Account No. DEBIT Jan. 31 Misccl. Direct Materials. 69 DATE 1922 Jan. 31 ITEMS ACCOUNT No. 772 To Account No. CREDIT Tacking Dept 7/ TACKING DEPARTMENT— OVERHEAD DATE 1922 Jan. 31 31 31 31 31 31 31 31 ITEMS From Account No. Payroll — Indirect Labor. . . Indirect Misccl. Materials and Supplies Depreciation Insurance Taxes • • • Maintenance and Repairs.. Light, heat and power General or Misccl. Expense 69 69 69 69 69 82 81 86 DEBIT CATE 1922 an. 31 ITEMS Tacking Dcpt. ACCOUNT No. 773 To Account No. 77 CREDIT 158 FINISHING DEPARTMENT ACCOUNT No. 78 DATE 1922 ITE.MS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 1 1 31 31 Betterment Inventory Betterment on Stock re- ceived from Tacking Dept. Finishing Dept. — Direct Labor Finishing Dept. — Direct Material 69 77 781 782 783 Jan. 31 31 Jan. 31 Rcfinishing Expense Betterment on Stock deliv- ered to Sorting, Wrapping and Shipping Dept Betterment Inventory on stock remaining 8697 , 79 69 31 Finishing Dept. — Overhead. FINISHING DEPARTMENT— DIRECT LABOR ACCOUNT No. 781 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 HEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 Jan. 31 Finishintr Dent 78 FINISHING DEPARTMENT—DIRECT MATERIALS ACCOUNT No. 782 DATE 1922 Jan. ITEMS From Account No. 31 31 Tanning Oils and Greases. Alisccl. — Direct Materials. (:)9 69 DEBIT DATE 1922 Jan. 31 ITEMS Finishing Dept. To Accotmt No. 78 CREDIT FINISHING DEPARTMENT-OVERHEAD ACCOUNT No. 783 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 31 Payroll — Indirect Labor. . . . Indirect Miscel. Materials and Supplies Depreciation 6,9 69 69 69 69 82 81 86 Jan. 31 I'liiishini' Dent. 78 • 31 Insurance 31 31 31 31 Taxes Maintenance and Repairs.. . Light, heat and power General or Miscel 159 SORTING, WRAPPING AND SHIPPING DEPT. ACCOUNT No. 79 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 HEMS To Account No. CREDIT Jan. 1 Betterment Inventory 69 Jan. 31 Refinishing Expense 8697 1 Betterment on Stock re- ceived from J'inish. Dcpt. . Sorting, Wrapping and Ship- ping Dept. — Direct Labor. Sorting, Wrapping and Ship- ping Dept. — Direct Matls. Sorting, Wrapping and Ship- ping Dept. — Overhead . . . 78 791 792 793 31 31 31 Cost of Manufacturing Stock delivered to Finished Grain Leather X 69 X 69 69 31 31 31 Cost of manufacturing Stock delivered to finished splits Betterment Inventory on- stock remaining X — Issue Credit memo trans- ferring charge from Better- ment in Process account to proper account. SORTING, WRAPPING AND SHIPPING DEPT—DIRECT LABOR ACCOUNT No. 791 DATE 1922 ITEMS From Account No. DEBIT DA IE 1922 IILMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 Jan. 31 Sorting, Wrapping and Ship- oint; Dent 79 ^ ______ SORTING, WRAPPING AND SHIPPING DEPT.— DIRECT MATERIALS ACCOUNT No. 792 DATE 1922 ITEMS From Account No. DFBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Miscel. — Direct Materials . . 69 i Jan. 31 Sorting, Wrapping and Ship- ninu Dent 79 160 SORTING, WRAPPING AND SHIPPING DEPT.— OVERHEAD ACCOUNT No. 793 DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 31 31 ITEMS Fcom Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Payroll — Indirect Labor. . . Misccl. — Indirect Materials and Supplies Depreciation Insurance Taxes Maintenance and Repairs. . Stable Expense Garage Expense R. R. Sid. and Equip. Exp. Light, heat and power. . . . General orMiscel. Expense. 69 (9 69 69 69 82 83 84 \^7 81 86 Jan. 31 Sorting, Wrapping and Ship- ping Dept. 79 161 AUXILIARY DEPARl^MENTAL ACCOUNTS RAWSTOCK WAREHOUSE DATE 1922 Jan. ITEMS 31 31 31 31 31 31 Payroll Materials and Supplies. . . Depreciation Insurance Taxes Maintenance and Repairs From Account No. 69 69 69 69 69 82 ACCOUNT No. 5/9 DEBIT DATE 1922 ITEMS Jan. 31 Hides and Skins in Process . X — Issue credit memo trans- ferring charge from Better- ment in Process account to proper account shown. To Account No. CREDIT X 69 LEACH HOUSE DATE 1922 Jan. 31 31 31 ITEMS rrocn Account No. Leach House — Direct Labor Leach House — Direct Mat. . Leach House — Overhead. . . 801 802 803 DEBIT DATE 1922 Jan. 31 31 ACCOUNT No. 80 ITEMS To Account No. Fuel — Spent tan Leach House Lic|uor — Stores account X — Issue credit memo trans- ferring charge from Better- ment in Process account to proper account. 812 X 69 CREDIT LEACH HOUSE— DIRECT LABOR ACCOUNT No. 80/ DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 Jan. 31 Leach House 80 162 LEACH HOUSE— DIRECT MATERIALS ACCOUNT No. 802 DATE 1922 Jan. 31 31 ITEMS Tanning Barks. . . Tanning Extracts. Fram Account No. DEBIT DAFE 1922 FTEMS To Account No. CREDrr 69 69 Jan. 31 Leach House. 80 LEACH HOUSE— OVERHEAD ACCOUNT No. 803 DATE 1922 ITEMS Ffom Account No. DEBIT DATE 1922 11 EMS To Account No. CREDIT Jan. 31 31 Payroll — Indirect Labor. . . . Miscel. — Indirect Materials and Supplies 69 69 69 69 69 82 83 84 87 81 86 Jan. 31 Leach House 80 Depreciation Insurance Taxes Maintenance and Repairs.. . Stable Expense Garage Expense 31 R. R. Sid and Equip. Exp.. Light, heat and power General or Miscel. Expense.. LIGHT, HEAT AND POWER DEPARTMENT ACCOUNT No. 81 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS To Account No. Jan. 31 31 31 Light, heat and power Direct Labor Light, heat and power Direct Materials . . . Light, heat and power Overhead 811 812 813 Jan. 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 Hide House Beam House Tan Yard Splitting and Shaving Dept. Coloring and Fatliquoring Dept Drying Dept Tacking Dept Finishing Dept Sorting, Wrapping and Ship ping Dept Leach House By-Product Dept General or Miscel. Expense. . Selling Dept Administration Dept Power sold or used in other plants X— Issue credit memo trans- ferring charge from Better- ment in Process account to proper dept. 713 723 733 743 753 763 773 783 793 803 853 863 I 69 c 69 c 69 CREDIT 163 LIGHT, HEAT AND POWER DEPT.— DIRECT LABOR ACCOUNT No. 5// LIGHT, HEAT AND POWER DEPT.— DIRECT MATERIALS ACCOUNT No. 812 DATE 1922 Jan. 31 31 31 ITEMS Fuel Miscel. Direct Materials.. . Spent Tan — Leach House.. From Account No. 69 69 80 DEBIT DATE 1922 ITEMS Jan. 31 Light, heat and power. To Account No. 81 CREDIT LIGHT, HEAT AND POWER DEPT.— OVERHEAD DATE 1922 Jan. ITEMS From Account No. DEBIT 31 31 31 31 31 31 31 31 31 31 Indirect Labor Miscel. — Indirect Materials and Supplies Depreciation Insurance Taxes Maintenance and Repairs.. Stable Expense Garage Expense R.R.Sid, and Equip. Exp.. Light, heat and power pur- chased 69 69 69 69 69 82 83 84 87 69 DATE 19:!2 Jan. 31 ACCOUNT No. 5/3 ITEMS To Account No. CREDIT Light, heat and power. 81 164 MAINTENANCE AND REPAIR DEPARTMENT ACCOUNT No. 82 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 Jan. 31 31 31 Maintenance and Repairs- Direct Labor Maintenance and Repairs. Direct Materials Maintenance and Repairs Overhead 821 S22 823 Jan. 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 ITEMS To Account No. Hide House Beam House Tan Yard Splitting and Shaving Dcpt . Coloring and Fatliquoring Dept Drying Dept Tacking Dept Finishing Dcpt Sorting, Wrapping and Ship ping Dept Leach House Light, heat and power Stable Expense Garage Expense By-Product Dept General or Miscel. Expense. R.R.Sid, and Equip. Exp.. . Selling Dept Rawstock Warehouse X — Issue credit memo trans- ferring charge from Better- ment in Process account to proper account. 713 723 733 743 753 763 773 783 793 803 813 833 843 853 864 873 X 69 519 CREDIT MAINTENANCE AND REPAIR DEPT.— DIRECT LABOR ACCOUNT No. 82/ DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll— Direct Labor. 69 Jan. 31 Maintenance and Repairs. . . 82 MAINTENANCE AND REPAIR DEPT.— DIRECT MATERIALS ACCOUNT No. 822 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. Jan. 31 Miscel. Direct Materials. . . 69 Jan. 31 Maintenance and Repsira. . . 82 CREDIT 165 MAINTENANCE AND REPAIR DEPT.— OVERHEAD (Only in case of large department.) ACCOUNT No. 823 DATE 1922 ITEMS From Account No. DFRIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 Payroll — Indirect Labor. . . . Misccl. Indirect Materials and Supplies 69 69 69 69 69 Jan. 31 Maintenance and Repairs. . . 82 31 Depreciation 31 Insurance 31 Taxes STABLE EXPENSE ACCOUNT No. 83 DATE 1922 ITEMS Jan. 31 31 31 From Account No. DEBIT DATE 1922 ITEMS To Account No. Stable- Stable- Stablc- -Direct Labor. . . . -Direct Materials. -Overhead S31 832 833 J.'.n. 31 31 31 31 31 31 31 31 31 Hide House Sorting, Wrapping and Shin- ping Dept Light, heat and power By-Product Dept General or Misccl. Expense. Leach House Selling Dept Administration Dept Hide and Skin Purchases and Stores X — Issue credit memo trans- ferring charge from Better- ment in Process account to to proper dept. 713 793 813 853 868 803 X 69 X 69 X 69 CREDIT STABLE— DIRECT LABOR ACCOUNT No. 83/ DATE 1922 Jan. 31 ITEMS From Account No. DEBIT DATE 1922 Payroll — Direct Labor. 69 Jan. 31 ITEMS Stable Expense. To Account No. CREDIT 83 STABLE— DIRECT MATERIALS ACCOUNT No. 832 DATE 1922 ITEMS From Account No. DEBIT t»AlE 1922 ITEMS To Account No. CREDIT Jan. 31 Miscel. Direct Materials. . . . 69 Jai. 31 Stable Expense 83 166 STABLE— OVERHEAD ACCOUNT No. 833 DATE 1922 Jan. 31 31 31 31 31 31 ITEMS Payroll — Indirect Labor. . Miscel. Indirect Materials and Supplies Depreciation Insurance Taxes . Maintenance and Repairs. From Accoi nt No. 69 69 69 69 69 82 DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Stable Expense. 83 GARAGE EXPENSE DATE 1922 ITEMS Jan. 31 31 31 Garage — Direct Labor. . . . Garage — Direct Materials. Garage — Overhead From Acccunt No. DEBIT DATE 1922 ACCOUNT No. 84 ITEMS To Account No. 841 842 843 Jan. 31 31 31 31 31 31 31 31 31 Hide House . Sorting, Wrapping and Ship- ping Dept Leach House Light, heat and power By-Product Dept General or Miscel. Expense. Selling Dept Administration Dept Hide and Skin Purchases and Stores X — Issue credit memo trans- ferring charge from Better- ment in Process account to proper account. 713 793 803 813 853 868 K 69 n 69 X 69 CREDIT GARAGE EXPENSE— DIRECT LABOR DATE 1922 ITEMS Jan. 31 Payroll — Direct Labor. Fiom Account Mo. (.9 DEBIT DATE 1922 Jan. 31 ACCOUNT No. 841 ITEMS Garage Expense. To Account No. 84 CREDIT GARAGE EXPENSE— DIRECT MATERIALS ACCOUNT No. 842 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 HEMS To Account No. CREDIT Jan. 31 Miscel. — Direct Materials. . ()9 Jan. 31 Garaec KxDcnsc 84 167 GARAGE EXPENSE -OVERHEAD ACCOUNT No. 843 DATE 1922 Jan. 31 31 31 31 31 31 ITEMS From Account No. Payroll — Indirect Labor.. Misccl. Indirect Materials and Supplies Depreciation Insurance Taxes \Iaintenance and Repairs 69 69 69 69 r.9 82 DEBIT DATE 1922 Jan. 31 ITEMS Garage Expense. To Account No. 84 CREDIT • BY-PRODUCT DEPT.—HAIR, FLESHINGS, ETC. DATE 1922 Jan. 31 31 31 ITEMS From Account No. DEBIT By-Product Dept. — Direct Labor By-Product Dept. — Direct Materials By-Product Dept. — Overhd. 851 s.=;2 853 DATE 1922 ACCOUNT No. 85 ITEMS To Account No. Jan. 31 By-Product Sales. X — Issue credit memo trans- ferring' charge from Better- ment in Process account to proper account shown. X 69 CREDIT BY-PRODUCT DEPT.— DIRECT LABOR ACCOUNT No. 851 DATE 1922 ITEMS From Account No. DEDIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 Jan. 31 Bv-Product DcDt 85 BY-PRODUCT DEPT.— DIRECT MATERIALS ACCOUNT No. 852 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Miscel. — Direct Materials. . 69 Jan. 31 By-Product Dept. 85 168 BY-PRODUCT DEPT.— OVERHEAD # DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 31 31 ITEMS Fiom Account No. Payroll — Indirect Labor. . . Misccl. — Indirect Materials and Supplies Depreciation Insurance Taxes ■ • • • Maintenance and Repairs. . Stable Expense Garage Expense R.R.Sid. and Equip. Exp... General or Miscel. Expense Light, heat and power. . . . G9 69 69 69 69 82 83 84 87 86 81 ACCOUNT No. 853 DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 By-Product Dept. 85 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE ACCOUNT No. 86 DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 31 ITEMS General or Misccl. Expense :- Indirect Labor Indirect Mat. and Sup. . . . Light, heat and power.. . . Maintenance and Repairs. Depreciation Insurance Taxes Stable, and Garage Exp.. . Miscellaneous items From Account No. 861 862 863 864 865 866 867 868 869 DEBIT DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 31 31 ITEMS Hide House Beam House Tan Yard Splitting and Shaving Dcpt.. Coloring and Fatliquoring Dcpt Drying Dcpt Tacking Dcpt Einishing Dcpt . Sorting, Wrapping and Ship- ping Dcpt Leach Nousc By-Product Dcpt To Account No. 713 723 733 743 753 763 773 783 793 803 853 CREDIT GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- INDIRECT LABOR ACCOUNT No. 86! DATE 1922 ITEMS From Account No. DEBIT D.'XTE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll— Indirect Labor. 69 Jan. 31 General or Misccl. Expense . 86 169 GENEFiAL OR MISCELLANEOUS OVERHEAD EXPENSE- INDIRECT MATERIALS ACCOUNT No. S62 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 Jan. 31 ITEMS To Account No. CREDIT Misccl — Indirect Materials and Supplies 69 Jan. 31 General or Miscel. Expense. 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- LIGHT, HEAT AND POWER DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 Light, heat and power. 81 Jan. 31 ACCOUNT No. 863 To Account No. CREDIT General or Miscel. Expense. 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- MAINTENANCE AND REPAIRS DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 I Maintenance and Repairs. 82 Jan. 31 ACCOUNT No. 864 To Account No. CREDIT General or Miscel. Expense. 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- DEPRECIATION ACCOUNT No. 865 DATE 1922 ITEMS From Account No. DFRIT DATE 1922 riEMS To Account No. CREDIT Jan. 31 Depreciation 69 Jan. 31 General or Miscel. Expense. 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- INSURANCE ACCOUNT No. 866 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 Jan. 31 ITEMS Insu ranee. To Account No. CREDIT 69 Jan. 31 General or Miscel. Expense. 86 170 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- TAXES DATL 1922 Jan. 31 ITEMS Taxes . ACCOUNT No. 867 From AcCOIIDt No DEBIT DATE 1922 ITEMS To Account No. CREDIT 69 Jan. 31 General or Miscel. Expense. 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- STABLE AND GAR/\GE EXPENSE ACCOUNT No. 565 DATE 1922 ITEMS Fioni Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 Stable Expense 83 84 Jan. 31 General or Miscel. Expense. 86 Garage Expense GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- MISCELLANEOUS ACCOUNT No. 569 DATE 1922 Jan. 31 31 31 31 31 31 31 31 ITEMS Fton Account No. DEBIT R.R.Sid. and Equip. Exp.. Water Welfare Work........... Stationery and Printing. . Telephone and Telegraph. Postage Traveling Expense Rcfinishing Expense 87 69 69 69 69 69 69 8697 DATE 1922 ITEMS To Account No. CREDIT Jan. 31 General or Miscel. Expense. 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE— REEINISHING EXPENSE ACCOUNT No. 8697 DATE 1922 Jan. 31 31 31 31 31 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. Coloring and Fatliquoring Dept Drying Dept Tacking Dept Finishing Dept Sorting, Wrapping and Ship- ping Dept 75 76 77 78 79 Jan. 31 General or Miscel. Expense. 869 CREDIT 171 RAILROAD SIDING AND EQUIPMENT EXPENSE ACCOUNT No. 87 DA It: 1922 ITEMS Fiom Account No. DEBIT DATi. 1922 ITEMS To Account No. CRF.nrr Jan. 31 31 R.R.Sid. and Equip. Exp.:- Dircct Labor 871 872 873 Jan. 31 Hide House . Sorting, Wrapping and Ship- oine Dent 713 793 803 813 8.53 869 X 69 X 69 31 31 Direct Materials Overhead Leach House Light, heat and power Bv-Product DcDt General or Misccl. Expense. Selline Deot Hide and Skin Purchases and Stores x — Issue credit memo trans- ferring charge from Better- ment in Process account to proper department account shown. RAILROAD SIDING AND EQUIPMENT EXPENSE- DIRECT LABOR DATE 1922 ITEMS Jan. 31 Payroll — Direct Labor. From Account No. DEBIT DATll 1922 69 Jan. 31 ACCOUNT No. 871 ITEMS To Account No. CREDIT R.R.Sid. and Equip. Exp.. . . 87 RAILROAD SIDING AND EQUIPMENT EXPENSE- DIRECT MATERIALS DATE 1922 ITEMS Jan. 31 31 Miscel — Direct Materials. Fuel From Account No. 69 69 DEBIT DATi: 1922 Jan. 31 ACCOUNT No. 872 ITEMS To Account No. R.R.Sid, and Equip. Exp.. . 87 CREDIT RAILROAD SIDING AND EQUIPMENT EXPENSE— OVERHEAD ACCOUNT No. 873 DATE 1922 Jan. 31 31 31 31 ITEMS Depreciation Insurance Taxes Maintenance and Repairs From Account No. 69 69 69 82 DEBIT DATi: 1922 ITEMS To Account No. CREDIT Jan. 31 R.R.Sid. and Equip. Exp. 87 172 • LEDGER No. 3 {293 ACCOUNTS) For tanners who desire all the detail possible in securing control of and over every item of cost in every department. GENERAL LEDGER CONTROL ACCOUNTS ADMINISTRATION DEPT. ACCOUNT No. 43 SELLING DEPT. ACCOUNT No. 44 HIDE AND SKIN ACCOUNTS Nos. 51, 53, 54. FINISHED LEATHER ACCOUNTS Nos. 55, 56 EXPENSE ACCOUNTS Nos. 61. 621. 622,623,624,625,626,627, 63, 64,651, 652, 653, 654, 661,()62, 671,672, 681,682, 683, 684, 685, 6851, 6852, 6853, 6854, GS6. BETTERMENT IN PROCESS ACCOUNT No. 69 173 COST LEDGER ADMINISTRATION DEPT EXPENSE ACCOUNTS Nos. 431, 4311, 4312, 4313, 4314, 432, 4321, 4322, 4323, 4324, 4325, 4326, 4327, 4328, 4329, 4330, 4331, 4332, 4333, 4334. SELLING DEPT. EXPENSE ACCOUNTS Nos. 441,4411,4412,4413,4414, 442, 443, 444, 445, 446,4461, 4462,4463,44^4465,4466,4467, 447, 448,4481,4482,4483, 4484, 4485, 4486, 4487, 4488, 449. PRODUCTION DEPARTMENTAL ACCOUNTS Nos. 71, 711,712,713, 7131, 72, 721, 722, 723, 7231, 72>, 731, 732, 733, 7331, 74, 741, 742, 743, 7431, 75, 751, 752, 753, 7531, 76, 761, 762, 763, 7631, 77, 77\, 772, 773, 7731, 78, 781, 782, 783, 7831, 79, 791, 792, 793, 7931, 7132, 7133, 7232, 7233, 7332, 7333, 7432, 7433, 7532, 7533, 7632, 7633, 7732, 7733, 7832, 7833, 7932, 7933, 7134, 7135, 7234. 7235, 7334, 7335, 7434, 7435, 7534, 7535, 7634, 7635, 7734, 7735, 7834, 7835, 7934, 7935, 7136, 7137, 7138, 7139, 7236, 7237, 7239, 7336, 7337, 7339, 7436, 7437, 7439, 7536, 7537, 7539, 7636, 7637, 7639. 7736, 7737, 7739, 7836, 7837, 7839, 7936, 7937, 7938, 7939, AUXILIARY DEPARTMENTAL ACCOUNTS Nos. 519, 5191, 5192, 5193, 5194, 5195, 5196, 80 801, 802, 803. 8031, 8032, 8033, 8034, 8035, 8036. 8037, 8038, 8039, 81,' 811, 812, 813, 8131, 8132, 8134, 8135, 8136. 8137, 8138, 8139, 82, 821, 822, 823, 8231, 8232, 8235, 8236, 8237. 83, 831, 832, 833, 8331, 8332, 8334, 8335. 8336, 8337, 84, 841, 842, 843, 8431, 8432. 8434, 8435. 8436, ^37, 85 851, 852, 853, 8531, 8532, 8533, 853^, 8535, 8536, 8537, 8538, 8539, 86,' 861, 862, 863, 864, 865, 866, 867, 868, 869, 8691. mi, 8r>93, 8694. 8695. 8696, 8697. 87, 871, 872, 873, 8734, 8735, 8736, 8737. 374 GENERAL LEDGER ACCOUNTS ADMINISTRATION EXPENSE CONTROL ACCOUNT ADMINISTRATION EXPENSE DATE 1922 ITEMS From Accouit No. Jan. 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 Payroll Depreciation — Buildings... . Depreciation — P'urniturc. . . and Fixtures Insurance — Fire and Gen.. . Insurance — Liability Taxes — State Taxes — Personal Property. . Stationery and Printing. . . . Telephone — Telegraph Postage Traveling Expense VVclfare Work Life Insurance Premiums on Officers Directors Fees Donations Legal Expenses Pensions Subscriptions or dues to City, County, State or Nat. Ass'n Stable Expense Garage Expense Light, Heat and Power a — These items may be hand- led direct from Cash account or through personal acc'ts. 61 651 654 661 662 671 672 681 682 683 684 685 a a a a a a 69 69 69 ACCOUNT No. 43 DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Profit and Loss. 175 SELLING EXPENSE CONTROL ACCOUNT SELLING EXPENSE DATE 1922 Jan. ITEMS FfOOl Account No. Payroll Depreciation — Buildings. . . , Depreciation — Machinery.. , Depreciation — Tools and Equipment Depreciation — Furniture and Fixtures Insurance — Fire and Gen.. . Insurance — Liability Taxes — State Taxes — Real Estate and Personal Property Stationery and Printing. . . . Telephone and Telegraph. . . Postage Traveling Expense Welfare Work I'Vcight Commissions Advertising Samples Rent Stable Expense Garage Expense R.R.Sid. & Equip. Exp Maintenance and Repairs.. . Misccl. — Materials and Supp Light, Heat and Power Rcfinishing Expense a — These items may be handled direct from Cash account or through Personal accounts. 61 651 652 653 654 661 662 671 672 681 682 683 684 685 686 a a a a 69 69 69 (.9 625 69 69 ACCOUNT No. 44 DEBIT DATE 1922 ITEMS To Accoiinl No. CREDIT Jan. 31 Profit and Loss. 176 \ HIDE AND SKIN CONTROL ACCOUNTS HIDE AND SKIN PURCHASES AND STORES ACCOUNT No. 51 DATE 1922 ITEMS Frotii Accoant Nc. Jan. 1 5 10 15 31 31 31 31 31 31 Inventory on hand American Hide Co Jones Hide Co etc. Commissions Insurance — Fire and General Traveling Expense Freight Stable Expense Garage Expense R.R.Sid.& Equipt. Exp a — From personal accounts a a a 661 684 686 69 69 69 DEBIT DATE 1922 ITEMS To Account No. Jan. 5 10 17 25 29 31 Hide or Skin Sales Cropping Sales Hides and Skins in process Hides and Skins in process Hides and Skins in process Hides and Skins in process Inventory on hand 53 53 53 53 CREDIT HIDES AND SKINS IN PROCESS — {GRAINS) ACCOUNT No. 53 DATE 1922 Jan. ITEMS 1 10 17 25 29 31 Inventory in process . Hides and Skins Soaked. . Hides and Skins Soaked. . Hides and Skins Soaked. . Hides and Skins Soaked. . Rawstock Warehouse Exp. Ftcnn Accdunt N.». 51 51 51 51 6!> DEBIT DATE 1922 ITEMS Jan. 10 17 25 29 31 31 31 Splits created Splits created Splits created Splits created Net income from Sales of Beam House Offal. Finished Leather Inventory in Process . To Account No. 54 54 54 54 55 CREDIT SPLITS IN PROCESS— (RAWSTOCK) ACCOUNT No. 54 DATE 1922 ITEMS From Acount No. DEBIT DATE 1922 MEMS To Account No. CREDIT Jan. 1 10 17 Tnvpntnrv in process Tan. 31 Finished Splits, Hide Cost. . Inventory in process 56 Nr\lltQ /TPntpn 53 53 53 53 31 Snlits created 25 Solits created 90 Snlits created -! — 177 FINISHED LEATHER ACCOUNTS FINISHED LEATHER— (GRAINS) ACCOUNT No. 55 DATE 1922 Jan. 1 31 31 ITEMS From Account No. Inventory on hand. Hides and Skins from process Alfg. cost from process DEBIT DATE 1922 ITEMS Jan. 31 31 53 69 Leather Sales Inventory on hand. To Account No. CREDIT FINISHED LEATHER—iSPLITS) DATE 1922 Jan. ITEMS Ftom Account No. 31 31 Inventory on hand. Splits from process Manufacturing cost on Splits from process 54 69 ACCOUNT No. 56 DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 Splits-Leather Sales. Inventory on hand. 178 EXPENSE CONTROL ACCOUNTS PAYROLL DATE 1922 Jan. 15 31 Cash . Cash. ITEMS From Account No. Cash Cash ACCOUNT No. 61 DEBIT DATE 1922 ITEMS To Account No. Jan. 31 31 31 31 Scllinc Dcpt Administration Dcpt. *Bottcrmcnt in Process. Other Phmts *A separate account should he carried for each tannery. 44 43 (.9 CREDIT TANNING EXTRACTS— MATERIALS AND SUPPLIES STORES ACCOUNT ACCOUNT No. 621 DATE 1922 Jan. ITEMS From Account No. 1 5 31 Inventory on hand. X. L. Extract Co (and all purchases of extracts) Freight a — From personal accounts a 686 DEBIT DATE 1922 ITEMS Jan. 31 31 31 *Bettcrmcnt in Process. Other plants Inventory on hand . *A separate account should be carried for each tannery. To Account No. 69 CREDIT TANNING OILS AND GREASES— MATERIALS AND SUPPLIES STORES ACCOUNT ACCOUNT No. 622 DATE 1922 Jan. ITEMS From Account No. 1 25 31 Inventory on hand. Texas Oil and Crease Co... . (and all purchases of oils and greases) Freight a — From personal accounts 686 DEBIT DATE 1922 ITEMS To Account No. Jr.n. 31 31 31 *Rcttcrment in Process . Other plants Inventory on hand. *A separate account should he carried for each tannery. CREDIT 69 179 TANNING CHEMICALS— MATERIALS AND SUPPLIES STORES ACCOUNT ACCOUNT No. 623 DATE 1922 Jan. ITEMS From Account No. DEBIT 1 14 31 Inventory on hand. Excelsior Chemical Co (and all purchases of chemi- cals.) Freight a — From personal accounts 686 OATE 1922 ITEMS To Account No. Jan. 31 31 31 *Bcttcrment in Process. Other plants Inventory on hand. *A separate account should be carried for each tannery. 69 CREDIT TANNING BARKS— MATERIALS AND SUPPLIES STORES ACCOUNT ACCOUNT No. 624 DATE 1922 ITEMS From Account No. DEBIT Jan. 1 12 31 Inventory on hand . N. Y. BarkCo (and all purchases of Bark) Freight a — From personal accounts a 686 C'ATE 1922 ITEMS Jan. 31 31 *Bettcrment in Process. Inventory on hand. . . *A separate account should be carried for each tannery. To Account No. 69 CREDIT MISCELLANEOUS MATERIALS AND SUPPLIES STORES ACCOUNT ACCOUNT No. 625 DATE 1922 Jan. ITEMS From Account No. DEBIT IS 31 Inventory on hand . Williams and Co (and all purchases of Misccl Materials and Supplies) Freight a — From personal accounts 686 DATE 1922 ITEMS To Account No. Jan. 31 31 31 31 Selling Dept *Bettcrment in Process. Other plants Inventory on hand. *A separate account should be carried for each tannery. 44 69 CREDIT • 180 FUEL-MATERIALS AND SUPPLIES—STORES ACCOUNT ACCOUNT No. 626 DATE 1922 Jan. ITEMS Fratn Account Nc. DEBIT 1 5 31 Inventory on hand . Milwaukee Western Fuel Co. (and all purchases of Fuel) Freight a — From personal accounts a DATE 1922 ITEMS To Account No. J.in. 31 31 31 *Bctterment in Process. Other plants Inventory on hand. *A separate account should be carried for each tannery. 69 CREDIT LEACH HOUSE LIQUOR— MATERIALS AND SUPPLIES STORES ACCOUNT ACCOUNT No. 627 DATE 1922 Jan. 1 31 ITEMS Inventory on hand. Leach House From Acccunt N... 69 DEBIT DATE 1922 ITEMS Jan. 31 31 *Bcttcrment in Process . Inventory on hand. . . To Account No. *A separate account should be carried for each tannery. 69 CREDIT WATER— PURCHASED DATE 1922 ITEMS Jan. 31 Water Accrued. From Account No. ACCOUNT No. 63 DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 *Betterment in Process . Other plants *A separate account should be carried for each tannery. 69 WATER ACCRUED DATE 1922 ITEMS Mch. 31 Cash. From Account No. Cash ACCOUNT No. — DEBIT DATE 1922 ITEMS Jan. 31 Feb. 28 Mch. 31 To Account No. Water purchased. . . Water purchased. . . Water purchased. . . 63 63 63 CREDIT 181 LIGHT, HEAT AND POWER— PURCHASED ACCOUNT No. 64 DATE 1922 Jan. 31 31 31 ITEMS From Account No. DEBIT Elect. Lt. & Pr. Co.. Local Gas Co City Heating Co. . . . a — From personal accounts a a a DATE 1922 ITEMS To Account No. Jan. 31 *Bcttermcnt in Process *A separate account should be carried for each tanncrv. 69 CREDIT DEPRECIATION— BUILDINGS ACCOUNT No. 651 DATE 1922 Jan. 31 ITEMS Fiom Account No. DEBIT Depreciation Reserve Buildings DATE 1922 ITEMS Jan. 31 31 31 31 *Bettermcnt in Process. Selling Dept Administration Dept.. . Other plants To Account No. *A separate account should be carried for each tanncrv. 69 44 43 CREDIT DEPRECIATION RESERVE— BUILDINGS ACCOUNT No. — DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Depreciation Buildings. 651 DEPRECIATION— MACHINERY ACCOUNT No. 652 DATE 1922 an. 31 ITEMS From Account No. DEBIT DATE 1922 Depreciation Reserve Machinery Jan. 31 31 31 ITEMS *Bettermcnt in Process. Selling Dept Other plants To Account No. *A separate account should be carried for each tannery. 69 44 CREDIT 182 DEPRECIATION RESERVE— MACHINERY ACCOUNT No. DATE 1922 ITEMS From Account No. DEBIT DATE 1922 Jan. 31 ITEMS To Account No. CREDIT Depreciation Machinery.. 652 DEPRECIATION— TOOLS AND EQUIPMENT ACCOUNT No. 653 DATE 1922 Jan. 31 ITEMS From Account No. DEBIT DATE 1922 ITEMS Depreciation Reserve Tools and Equipment. Jan. 31 31 31 *Bettcrment in Process. Selling Dept Other plants *A separate account should be carried for each tannery. To Account No. 69 44 CREDIT DEPRECIATION RESERVE— TOOLS AND EQUIPMENT ACCOUNT No. DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Depreciation — Tools and Equipment. 653 DEPRECIATION— FURNITURE AND FIXTURES ACCOUNT No. 654 DATE 1922 Jan. 31 ITEMS Fron Account No. DEBIT DATE 1922 Depreciation Reserve. . . . Furniture and Fixtures ITEMS Jan. 31 31 31 31 *Bcttcrmcnt in Process. Selling Dept Administration Dept.. . Other Plants To Account No. CREDIT *A separate account should be carried for each tannery. 69 44 43 183 DEPRECIATION RESERVE— EURN I TURE AND ELXTURES ACCOUNT No. DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Acrounl No. CREDIT Jan. 31 Depreciation — Furniture and Fixtures. 654 INSURANCE— EIRE, USE AND OCCUPANCY AND GENERAL ETC. ACCOUNT No. 661 DATE 1922 ITEMS From Account No. DEBIT Jan. 31 Insurance Prepaid. DATE 1922 Jan. ITEMS To Account No. 31 31 31 31 31 *Bettcrmcnt in Process Scllinj: Dcpt Administration Dept Hide and Skin Purchases and Stores Other plants *A separate account should be carried for each tannery. 69 44 43 51 CREDIT INSURANCE— LIABILITY OR COMPENSATION DATE 1922 ITEMS From I Account No. DEBIT Jan. 31 Insurance Prepaid or accrued DATE 1922 Jan. 31 31 31 31 ACCOUNT No. 662 ITEMS *Bettermcnt in Process. Sellin;j; Dept Administration Dept.. . Other plants *A separate account should be carried for each tannery. To Account No. 69 44 43 CREDIT • 184 INSURANCE— PREPAID OR ACCRUED ACCOUNT No. DATE 1922 ITEMS From Account No. DEBIT Mch. 22 Cash. Cash DATE 1922 ITEMS To Account No. Jan. 31 31 Feb. 28 28 Mch. 31 31 Insurance — Fire, Use and Occupancy and General. . Insurance — -Liability and Compensation Insurance — Fire, Use and Occupancy and General. . Insurance — Liability and Compensation Insurance — Fire, Use and Occupancy and General. . Insurance — Liability and Compensation 661 662 661 662 661 CREDIT TAXES—STATE ACCOUNT No. 67/ DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. Jan. 31 Tax Reserve Jan. 31 31 31 31 *Hettcrrnent in Process Selling Dept 69 44 43 Administration Dept Other plants *A separate account should be carried for each tannery. CREDIT TAXES— REAL ESTATE AND PERSONAL PROPERTY ETC. ACCOUNT No. 672 DATE 1922 ITEMS From Account No. Jan. 31 Tax Reserve. DEDIT DATE 1922 ITEMS Jan. 31 31 31 31 *Bcttermcnt in Process. Selling Dept Administration Dept.. . Other plants To Account No. *A separate account should be carried for each tannery. 69 44 43 CREDIT 185 TAXES— RESERVE FOR DATE 1922 ITEMS Jan. 31 Cash. From Account No. DEBIT Cash DATE 1922 ACCOUNT No. — ITEMS Jan. 31 31 Feb. 28 28 Mch. 31 31 Taxes — State Taxes — Real Estate Personal Property etc. Taxes — State Taxes — Real Estate. . . . Personal Property, etc Taxes — State Taxes — Real Estate Personal Property, etc To Account No. 671 672 671 672 671 672 CREDIT STATIONERY AND PRINTING-MISCELLANEOUS EXPENSE account No. 68/ DATE 1922 Jan. ITEMS 10 15 Bouer Paper Co Crandall and Thielke . a — r'rom personal accounts Fiom Account No. DEBIT DATE 1922 Jan. 31 31 31 31 ITEMS *Bcttermcnt in Process. Selling Dcpt. .•\dniinistration Dcpt. Other plants *A separate account should be carried for each tannery. To Account No. 69 41 43 CREDIT TELEPHONE AND TELEGRAPH-MISCELLANEOUS EXPENSE ACCOUNT No. 682 DATE 1922 Jan. 31 31 31 ITEMS Chicaiio Telephone Co.. Western Union Tel. Co. Postal Telegraph Co.. . a — From personal accounts From Account No. a a a DEBIT DATE 1922 Jan. 31 31 31 31 ITEMS *Betterment in Process. Selling Dept. Administration Dept. Other plants *A separate account should be carried for each tannery. To Account No. 69 44 43 CREDIT • 186 POSTAGE— MISCELLANEOUS EXPENSE ACCOUNT No. 683 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 Jan. 3 15 25 Cash Cash Cash Cash Cash Cash Jan. 31 31 31 31 ITEMS *Bcttcrmcnt in Process. Selling Dept Administration Dept.. . (Jthcr plants To Account No. *A separate account should be carried for each tanner^'. 69 44 43 CREDIT TRAVELING EXPENSES—MISCELLANEOUS EXPENSE ACCOUNT No. 684 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. Jan. 9 IS 30 Cash Cash Cash Cash Cash Cash Jan. 31 31 31 31 31 *Bcttcrmcnt in Process Sellinp Dept Administration Dept Hide and Skin Purchases and Stores Other plants *A separate account should be carried for each tannery. 69 44 43 51 CREDIT WELFARE WORK ACCOUNT No. 6S5 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 31 31 Life & Health Ins. on Employees Educational Work Hospital — Doctor & Nurse Restaurant 6854 6853 6852 6851 Jan. 31 31 31 *Bcttcrmcnt in Process Selling Dept Administration Dept.. . *A separate account should be carried for each tannerv. 69 •14 43 1S7 DINING ROOM OR RESTAURANT—WELFARE WORK ACCOUNT No. 6851 DATE 1922 Jan. ITEMS From Account No. DEBIT 7 15 20 Moat Co C]roccry Supply Co Cash Meat Co I.X.L. Restaurant Supply Co., etc. a — From personal accounts a a a a DATE 1922 ITEMS Jan. 31 31 Cash — Restaurant. Welfare Work To Account No. CREDIT Cash 685 DOCTOR, NURSE AND HOSPITAL— WELFARE WORK ACCOUNT No. 6852 DATE 1922 Jan. ITEMS IS IS 24 From Account No. DEBIT Lakeside Hospital . Dr. Williams Dr. Brown etc. a — From personal accounts DATE 1922 ITEMS Jan. 31 Welfare Work. To Account No. 6S5 CREDIT EDUCATIONAL WORK— WELFARE WORK DATE 1922 ITEMS From Account No. DEBIT Jan. 25 29 Prof. Jones .... Brown's School. a — From personal accounts a a DATE 1922 ITEMS ACCOUNT No. 6853 Jan. 31 Welfare Work. To Account No. 685 CREDIT 188 LIFE AND HEALTH INSURANCE ON EMPLOYEES- WELFARE WORK ACCOUNT No. 6854 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 15 Northwestern Ins. Co. etc. a — From personal accounts Jan. 15 31 31 Cash — Employees payment. Cash — Employees pavment Welfare Work' ' Cash Cash 685 FREIGHT— MISCELLANEOUS EXPENSE ACCOUNT No. 656 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 riEMS To Account No. CREDIT Jan. 3 11 IR C. B & 0. Ry a a a a Jan. 31 31 31 31 31 31 31 31 Hide and Skin purchases and Stores 51 621 622 623 624 625 626 44 C & N W Rv N Y Cent Rv Tanning Extracts 28 Wabash Rv Tanning Oils and Greases.. . Tanning Chemicals Tannine Barks a — From personal accounts Miscel. Materials and Supp. Fuel Sellintr Deot • 189 MANUFACTURING COST IN F^ROCESS CONTROL ACCOUNT BETTERMENT IN PROCESS ACCOUNT (A separate account should be carried for each Tannery) ACCOUNT No. 69 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. Jan. Betterment Inventory' Payroll Tanning Extracts Tanning Oils and Greases. . Tanning Chemicals Tanning Barks Miscel. Materials and Supp Fuel Leach House Liquor Water purchased Light Heat and Power Pur- chased Depreciation — Buildings . . . Depreciation — Machinery . Depreciatbn — Tools and Equipment Depreciation — Furniture and Fixtures Insurance — Fire and Gen.. Insurance — Liability Taxes — State Taxes — Real Estate or Personal Property Stationery and Printing. . . Telephone and Telegraph . . Postage Traveling Expense Welfare Work 61 621 622 623 624 625 626 627 63 64 651 652 653 654 661 6r,2 671 672 681 682 683 684 685 Jan. 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 c Selling Dcpt. Light, heat and power c Administration Dcpt. Light, heat and power., c Light, heat and power sold c Selling Dept. Maintenance and repairs c Selling Dept. — Stable Exp. c Hide and Skin Purchases and Stores — Stable Exp. c Selling Dept. — Garage Exp. c Hide and Skin Purchases and Stores — Garage Exp. c Administration Dept. — Garage Expense c Selling Dept. R. R. Siding and Equipment Expense, c Hide and Skin Purchases & Stores, R. R. Sid. and Equipt. Expense c Administration Dcpt. — Stable Expense c Leach House Liquor. c By-Product Sales— By-Pro- duct Dept. Exp c Rawstock Warehouse Exp. c Finished Leather — Mfg. cost — Grains c Finished Splits — Mfg. cost c Rcfinishing Expense Betterment Inventory c — By credit memo from cost records transferring charge from manufacturing accounts to their proper departments accounts. 44 43 44 44 51 44 51 43 44 51 43 627 53 55 56 44 CREDIT 11)0 COST LELDGER ACCOUNTS ADMINISTRATION EXPENSE ACCOUNTS ADMINISTRATION— SALARIES DATE 1922 ITEMS Jan. Jan. Jan. Jan. 31 31 31 31 Executives' Salaries Clerks' Salaries Stenographers' Salaries. Bookkeepers' Salaries. . From Aci;ount No. DEBIT DATE 1922 ITEMS 4311 Jan. 31 4312 4313 4314 Profit and Loss. ACCOUNT No. 43! To Account No. CREDIT 43 EXECUTIVES' SALARIES-ADMINISTRATION EXPENSE DATE 1922 ITEMS From Account Nj. DEBIT DATE 1922 ITEMS Jan. 31 Payroll. 4.i Jan. 31 ACCOUNT No. 4311 To Account Nu. CREDIT Administration — Salaries . 431 CLERKS' SALARIES— ADMINISTRATION EXPENSE ACCOUNT No. 43/2 DATE 1922 Jan. 31 ITEMS From Account Nc. DEBIT DATE 1922 ITEMS To Account No. CREDIT Payroll. 43 Jan. 31 Administration — Salaries . 431 191 STENOGRAPHERS' SALARIES—ADMINISTRATION EXPENSE ACCOUNT No. 4313 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll. 43 Jan. 31 Administration — Salaries. . 431 BOOKKEEPERS' SALARIES- ADMINISTRATION EXPENSE DATE 1922 ITEMS Jan. 31 Payroll. ACCOUNT No. 4314 From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT 43 Jan. 31 Administration — Salaries . 431 GENERAL ADMINISTRATION EXPENSE DATE 1922 ITEMS Jan. 31 31 31 31 31 31 31 31 31 31 31 31 31 31 Stationery and Printing. . Telephone and Telegraph. Postage Depreciation Insurance Taxes Life Insurance Traveling Expense Directors' Fees Donations Legal Expense Pensions Subscriptions and Dues. . Welfare Work From Account No. 4321 4322 4323 4324 4325 4326 4327 4328 4329 4330 4331 4332 4333 4334 DEBIT DATE 1922 ITEMS Jan. 31 Profit and Loss. ACCOUNT No. 432 To Account No. 43 CREDIT STATIONERY AND OFFICE SUPPLIES-ADMINISTRATION EXPENSE DATE 1922 ITEMS From Account No. Jan. 31 Stationery and Printing. . . 43 DEBIT DATE 1922 ITEMS Jan. 31 ACCOUNT No. 4321 To Account No. CREDIT Administration — Gen. Exp . 432 192 TELEPHONE A\D TELEGRAPH EXPENSE— ADM I \' I STRATI ON EXPENSE ACCOUNT No. 4322 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Telephone and Telegraph ... 43 Jan. 31 Administration — Gen. Exp. 432 POSTAGE—ADXUN I STRATI ON EXPENSE ACCOUNT No. 4323 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 To Account No. CREDIT Postage . 43 Jan. 31 Administration — Gen. Exp . 432 DEPRECIATION-ADMINISTRATION EXPENSE ACCOUNT No. 4324 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITE.MS Jan. 31 31 To Account No. CREDIT Depreciation — Buildings j 43 Depreciation — Furniture and Fixtures 43 Jan. 31 Administration — Gen. Exp . 432 INSURANCE— ADMINISTRATION EXPENSE DATE 1922 ITEMS From i\ccount No. DEBIT DATE 1922 ITEMS Jan. 31 31 Insurance — Fire and Gen.. . ! 43 Insurance — Liability \ 43 Jan. 31 ACCOUNT No. 4325 lo Account No. CREDIT Administration — Gen. Exp . 432 TAXES— ADMINISTRATION EXPENSE DATE 1922 ITEMS Froin Account No. DEBIT Jan. 31 Taxes — State Taxes — Personal Property and Real Estate 43 43 ACCOUNT No. 4326 DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Administration — Gen. Exp 432 193 LIFE INSURANCE PREMIUMS— ADMINISTRATION EXPENSE ACCOUNT No. 4327 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 I Life Ins. for Executives. . . . i 43 J.in. 31 I Administration — Gen. Exp.i 432 EXECUTIVES' TRAVELING EXPENSE— ADMINISTRATION EXPENSE ACCOUNT No. 4328 DATE 1922. ITEMS From Account No. DEBIT DATE 1922 ITE.MS lo Account CREDIT No. Jan. 31 ' Traveling Expense. 43 Jan. 31 Administration — Gen. Exp.; 432 DIRECTORS' FEES—ADMINISTRATION EXPENSE ACCOUNT No. 4329 DATE 1922 ITEMS From Account No. i DEBIT DATE 1922 FTEMS To Account No. CREDIT Jan. 31 I Directors' Fees. 43 Jm. 31 Administration — Gen. Exp.j 432 DONATIONS— ADMINISTRATION EXPENSE ACCOUNT No. 4330 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 1 Donations 43 1 Tan. 31 ' Administration — Gen. Exp. 432 t LEGAL EXPENSE— ADMINISTRATION EXPENSE ACCOUNT No. 4331 DATE 1922 ITEMS From Account No. DEBIT DAIE 1922 IlLMS To Account No. CREDIT Jan. 31 Legal Expense 43 Jm. 31 Administration — Gen. Exp . • 432 i 194 PENS I ONS—ADM INISTRA TI ON EXPENSE ACCOUNT No. 4332 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Pensions . 43 Jan. 31 Administration — Gen. Exp. 432 SUBSCRIPTIONS AND DUES— ADMINISTRATION EXPENSE ACCOUNT No. 4333 DATE 1922 ITEMS From Account DEBIT No. DA IE 1922 ii'EMS To Account No. CREDIT Jan. 31 Subscriptions and dues paid. 43 1 Jan. 31 Administration — Gen. Exp . 432 WELFARE WORK—ADMINISTRJ.TION EXPENSE ACCOUNT No. 4334 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 ! Welfare Work 43 Jan. 31 Administration — Gen. Exp. 432 195 SELLING EXPENSE ACCOUNTS SELLING DEPARTMENT SALARIES DATE 1922 ITEMS From Account No. Jan. 31 31 31 31 Sales Managers' and Sales- men's Salaries Salesmen's Commissions. . . Clerks' Salaries Stenographers' Salaries 4411 4412 4413 4414 DEBIT DATE 1922 ITEMS Jan. 31 Profit and Loss ACCOUNT No. 441 To Accouni No. CREDIT 44 SALES MANAGER'S AND SALESMEN'S SALARIES DATE 1922 ITEMS Fiwn Account No. DEBIT DATE 1922 ITE.MS Jan. 31 Payroll 44 I ACCOUNT No. 4411 To ii Account j CREDIT No. ^1 Jan. 31 j Selling Dept. — Salaries. 441 SALESMEN'S COMMISSIONS ACCOUNT No. 4412 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITE.MS To Account No. CREDIT Jan. 31 Commissions i 44 Jan. 31 Selling Dept. — Salaries 441 CLERKS' SALARIES— SELLING DEPT. ACCOUNT No. 44/3 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS Jan. 3 1 ; Payroll 44 Jan. 31 Selling Dept. — Salaries. 441 T lo I Account CREDIT No. ' I 196 STENOGRAPHERS' SALARIES— SELLING DEPT. ACCOUNT No. 4414 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 llEMS To Account No. CRFDIT Jan. 31 Payroll 1 44 Jan. 31 Selling Dept. — Salaries 441 ADVERTISING— SELLING EXPENSE ACCOUNT No. 442 DATE 1922 ITEMS From Atccount No. DEBIT DATE 1922 HEMS To Account No. CREDIT Jan. 31 Advertising 44 Jan. 31 Profit and Loss 44 TRAVELING EXPENSE— SELLING DEPT. ACCOUNT No. 443 DATE 1922 ITEMS From A:count No. DEBIT DATE 1922 HEMS To Account No. CREDIT Jan. 31 Expenses for Traveling 44 Jan. 31 Profit and Loss 44 . SAMPLES— SALES DEPT. ACCOUNT No. 444 DATE 1922 ITEMS FlDOl A^TE 1922 ITEMS To Account No. CREDIT Jan. 31 Miscel. Materials and Suppl. 44 Jan. 31 Leather Warehouse 446 1 FINISHED LEATHER WAREHOUSE— LIGHT, HEAT AND POWER SELLING EXPENSE ACCOUNT No. 4463 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Light, heat and power. 44 Jan. 31 Leather Warehouse. 446 FINISHED LEATHER WAREHOUSE— MAINTENANCE AND REPAIRS— SELLING EXPENSE ACCOUNT No. 4464 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Maintenance and Repairs. . . 44 Jan. 31 Leather Warehouse 446 198 FINISHED LEATHER WAREHOUSE— DEPRECIATION ACCOUNT No. 4465 DATE 1922 ITEMS From Acix>unt No. DFRIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Depreciation — Buildings.. . . Depreciation — Maciiincry.. . Depreciation — Tools and Equipment 4-4 44 4:4 44 i Jan. 31 Leather Warehouse 446 I 1 1 1 Depreciation — Furniture and Fixtures FINISHED LEATHER WAREHOUSE— TAXES— SELLING EXPENSE ACCOUNT No. 4466 DATE 1922 ITEMS From Ac<»unt No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Taxes — State 44 Taxes — Personal property and Real Estate i 44 Jan. 31 Leather Warehouse. 446 FINISHED LEATHER WAREHOUSE— INSURANCE— SELLING EXPENSE ACCOUNT No. 4467 DATE 1922 ITEMS Ftom Account Mo. DEBIT DATE 1922 HEMS To Account No. CRFDIT Jan. 31 Insurance — Fire and Gen.. . Insurance — Liability 44 44 f 1 Jan. 31 Leather Warehouse 446 FREIGHT ON LEATHER— SELLING DEPT. EXPENSE ACCOUNT No. 447 DATE 1922 ITEMS Ftom Account Mo. DEBIT DATE 1922 1 IlLMS To Account No. CRFDIT Jan. 31 Freight 44 Jan. 31 Profit and Loss 44 199 MISCELLANEOUS EXPENSE— SELLING DEPT. j\i ACCOUNT No. 448 DATE 1922 ITEMS I Ficm I I Account I No. I DEBIT Jan. 31 31 31 31 31 31 31 31 Stationery and Printing. . Telephone and Telegraph. Postage Depreciation Taxes Insurance Light, Heat and Power. . . Welfare Work 4481 4482 4483 4484 4485 4486 4487 4488 DATE 1922 ITEMS Jan. 31 Profit and Loss . To Account No. CREDIT 44 STATIONERY AND OFFICE SUPPLIES— SELLING DEPT. MISCELLANEOUS EXPENSE DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 Stationery and Printing. . . . 44 ACCOUNT No. 4481 To Account No. CREDIT Jar. 31 Miscellaneous — Selling Exp. 448 TELEPHONE AND TELEGRAPH— SELLING DEPT, MISCELLANEOUS EXPENSE ACCOUNT No. 4482 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Telephone and Telegraph. 44 Jan. 31 Miscellaneous — Selling Exp. 448 POSTAGE— SELLING DEPT.— MISCELLANEOUS EXPENSE ACCOUNT No. 4483 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Postage. 44 Jan. 31 Miscellaneous — Selling Exp. 448 DEPRECIATION— SELLING DEPT.— MISCELLANEOUS EXPENSE ACCOUNT No. 4484 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 Depreciation — Building. Depreciation — Furniture and Fixtures 44 44 Jan. 31 Miscellaneous — Selling Exp. 448 200 TAXES—SELLING DEPT.— MISCELLANEOUS EXPENSE ACCOUNT No. 4485 DATE 1922 Jan. 31 31 ITEMS rrora A:count No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Taxes — State Taxes — Real Estate and Per- sonal Property 44 Jan. 31 Miscellaneous — Selling Exp. 448 INSURANCE— SELLING DEPT— MISCELLANEOUS EXPENSE ACCOUNT No. 4486 DATE 1922 ITEMS Ftom Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 Insurance — Fire and Gen., Insurance — Liability , 44 44 Jan. 31 Miscellaneous — Selling Exp. 448 LIGHT, HEAT AND POWER— SELLING DEPT— MISCELLANEOUS EXPENSE ACCOUNT Nc .. 4487 DATE 1922 ITEMS Fiom Acfount Mo. DEBIT DAIE 1922 ITEMS To Account No. CREDIT Jan. 31 Light, heat and power 44 Jan. 31 Miscellaneous — Selling Exp. 448 WELFARE WORK— SELLING DEPT— MISCELLANEOUS EXPENSE ACCOUNT No. 4488 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Welfare Work. 44 Jan. 31 Miscellaneous — Selling Exp. 448 REFINISHING EXPENSE— SELLING DEPT ACCOUNT No. 449 DATE 1922 ITEMS Fica Accciunt N.J. DEBIT DAIE 1922 HEMS To Account No. CRFDIT Jan. 31 Expense of RelinishingLeath- er for special orders 1 1 Jan. 31 Profit and Loss 44 201 MANUFACTURING DEPARTMENTAL ACCOUNTS HIDE HOUSE DATE 1922 Jan. 31 31 31 31 ITEMS From Accounl No. DEBIT Betterment Inventory. Hide House — Direct Labor. Hide House — Direct Mat.. Hide House — Overhead . . . 69 711 712 713 DATE 1922 Jan. 31 31 ACCOUNT No. 71 ITEMS To Account No. Betterment on Stock deliv- ered to Beam House .... Inventory — Betterment on, stock remaining , 72 69 CREDIT HIDE HOUSE— DIRECT LABOR ACCOUNT No. 7// DATE 1922 ITEMS Fioin Accounl No. DEBIT DATE 1922 liLMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 1 1 Jan. 31 Hide House 71 HIDE HOUSE— DIRECT MATERIALS DATE 1922 ITEMS Jan. 31 Direct Materials. Ftom Account No. DEBIT 69 DATE 1922 ACCOUNT No. 712 ITEMS Jan. 31 Hide House. To Account No. CREDIT 71 HIDE HOUSE— OVERHEAD DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 31 ITEMS From Account No. Hide House Overhead: — Indirect Labor Indirect Miscel. Materials and Supplies Light, heat and power. . . . Maintenance and Repairs Depreciation Insurance Taxes Stable, Garage and R. R. Siding and Equipment. General or Miscel.Expense 7131 7132 7133 7134 7135 7136 7137 7138 7139 ACCOUNT No. 713 DEBIT DATE 1922 ITEMS Jan. 31 Hide House. To Account No. 71 CREDIT 202 HIDE HOUSE— OVERHEAD— INDIRECT LABOR ACCOUNT No. 7/3/ DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Indirect Labor 69 Jan. 31 Hide House Overhead 713 HIDE HOUSE— OVERHEAD— INDIRECT MATERIALS ACCOUNT No. 7 J 32 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Indirect Miscel. Materials, and Supplies 69 Jan. 31 Hide House Overhead. 7i: HIDE HOUSE— OVERHEAD— LIGHT, HEAT AND POWER ACCOUNT No. 7133 DATE 1922 ITEMS From Account No. DEDIT ^^]f ITEMS • To Account No. CREDIT Jan. 31 1 Light, heat and power 81 i j Jan. 31 Hide House Overhead 713 i HIDE HOUSE— OVERHEAD— MAINTENANCE AND REPAIRS ACCOUNT No. 7134 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Maintenance and Repairs.. . 82 Jan. 31 Hide House Overhead i 713 HIDE HOUSE— OVERHEAD— DEPRECIATION ACCOUNT No. 7135 203 HIDE HOUSE— OVERHEAD— INSURANCE ACCOUNT No. 7/36 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS To Accouol No. CREDIT Jan. 31 Insurance. 69 Jan. 31 Hide House Overhead. 713 HIDE HOUSE— OVERHEAD— TAXES ACCOUNT No. 7137 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Taxes. 69 Jan. 31 Hide House Overhead. 713 HIDE HOUSE— OVERHEAD— STABLE— GARAGE— RAILROAD SIDING AND EQUIPMENT EXPENSE DATE 1922 ITEMS From j Account No. DEBIT DATE 1922 ITEMS Jan. 31 31 31 Stable Expense Garage Expense R.R.Sid, and Equip. Exp. 83 84 87 Jan. 31 ACCOUNT No. 7138 Hide House Overhead . To Account No. CREDIT 713 HIDE HOUSE-OVERHEAD-GENERAL OR MISCELLANEOUS ACCOUNT No. 7139 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS Jan. 31 General or Miscel. Expense. 86 Jan. 31 Hide House Overhead. To II Account ! CREDIT No. ! 713 204 BEAM HOUSE DATE 1922 Jan. 31 31 31 ITEMS Betterment Inventory. From Account No. Betterment on Stock re- ceived from Hide House . . Beam House — Direct Labor Beam House — Direct Mater. Beam House — Overhead DEBIT 69 71 721 722 723 DATE 1922 Jan. 31 Jan. 31 ACCOUNT No. 72 ITEMS To Account No. Betterment on Stock deliv- ered to Tan Yard Betterment Inventory on stock remaining 73 69 CREDIT BEAM HOUSE— DIRECT LABOR DATE 1922 ITEMS Jan. 31 Payroll — Direct Labor. From Account No. DEBIT DATE 1922 69 Jan. 31 ITEMS Beam House. ACCOUNT No. 721 To Account No. 72 CREDIT BEAM HOUSE-DIRECT MATERIALS DATE 1922 ITEMS Jan.. 31 31 From Account No. Tanning Chemicals Miscel. — Direct Materials. . DEBIT 69 69 DATE 1922 ITEMS Jan. 31 Beam House. ACCOUNT No. 722 To Account No. CREDIT 72 BEAM HOUSE— OVERHEAD DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 ITEMS Fiom Account No. DEBIT Beam House Overhead: — Indirect Labor Indirect Miscel. Materials and Supplies Light, heat and power... . Maintenance and Repairs. Depreciation Insurance Taxes General or Miscel. Exp.. . 7231 7232 7233 7234 7235 7236 7237 7239 DATE 1922 ITEMS Jan. 31 Beam House. ACCOUNT No. 723 To Account No. 72 CREDIT 205 BEAM HOUSE— OVERHEAD-INDIRECT LABOR DATE 1922 ITEMS From Account No. DEBIT DATE 1922 Jan. 31 Pavroll — Indirect Labor. 69 ACCOUNT No. 7231 ITEMS To Account No. CREDIT Tan. 31 Beam House Ov^erhead 723 BEAM HOUSE— OVERHEAD-INDIRECT MATERIALS ACCOUNT No. 7232 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS Jan. 31 Indirect Miscel. Materials and Supplies 69 Jin. 31 Beam House Overhead. To Account No. CREDIT 723 BEAM HOUSE— OVERHEAD— LIGHT, HEAT AND POWER ACCOUNT No. 7233 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 IlfclMS To Account No. CREDIT Jan. 31 i Light, heat and power \ 81 Jan. 31 Beam House Overhead 723 BEAM HOUSE— OVERHEAD— MAINTENANCE AND REPAIRS ACCOUNT No. 7234 DATE 1922 ITEMS Fram Account No. DEBIT DATE 1922 ITEMS Jan. 31 1 Maintenance and Repairs. ..j 82 Jan. 31 Beam House Overhead. To Account No. CREDIT 723 20S BEAM HOUSE— OVERHEAD— DEPRECIATION ACCOUNT No. 7235 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 MEMS To Account No. CREDIT Jan. 31 DeDreciation 69 Jan. 31 Beam House Overhead 723 BEAM HOUSE— OVERHEAD— INSURANCE ACCOUNT No. 7236 DATE 1922 ITEMS Fiom Account No. DEBIT Jan. 31 Insurance. 69 DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Beam House Overhead. 723 BEAM HOUSE— OVERHEAD— TAXES ACCOUNT No. 7237 DATE 1922 ITEMS Fr»i Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Taxes 69 Tan. 31 Beam House Overhead 723 1 BEAM HOUSE— OVERHEAD— GENERAL OR MISCELLANEOUS ACCOUNT No. 7239 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 IILMS To Account No. CREDIT Jan. 31 General or Miscel. Expense. 86 1 Jan. 31 Beam House Overhead 723 207 TAN YARD ACCOUNT No. 73 DATE 1922 Jan. 31 31 31 ITEMS I From ; Account i No. I Betterment Inventory. Betterment on Stock re- ceived from Beam House. 69 72 Tan Yard — Direct Labor. . . 731 Tan Yard — Direct Materials! 732 Tan Yard — Overhead 733 DEBIT DATE 1922 ITEMS Jan. 31 31 Betterment on Stock deliv- ered to Splitting and Shav- ing Department Betterment Inventory on Stock remaining To Account No. CREDIT 74 69 TAN YARD— DIRECT LABOR ACCOUNT No. 731 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 HEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 Jan. 31 Tan Yard t 73 !l TAN YARD— DIRECT MATERIALS DATE 1922 Jan. 31 ITEMS From Account No. DEBIT Tanning Extracts Tanning Chemicals Leach House Liquor. . . . Miscel. Direct Materials 69 69 69 69 DATE 1922 ACCOUNT No. 732 ITEMS Jan. 31 Tan Yard. To Account No. 73 CREDIT TAN YARD— OVERHEAD DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 ITEMS From Account No. ACCOUNT No. 733 DEBIT Tan Yard Overhead: — Indirect Labor Indirect Miscel. Materials and Supplies Light, heat and power. . . . Maintenance and Repairs. Depreciation Insurance Taxes General or Miscel. Exp. . . 7331 ; 7332 i 7333 i 7334 7335 7336 7337 I 7339 I DATE 1922 ITEMS Ja;i. 31 Tan Yard, To Account No. CREDIT 73 208 TAN YARD— OVERHEAD— INDIRECT LABOR ACCOUNT No. 7331 DATE 1922 ITEMS From Account Nc.. DEBIT DAIE 1922 I'iEMS To Account No. CRFDIT Jan. 31 Payroll — Indirect Labor [ 69 Jan. 31 Tan Yard Overhead 733 TAN YARD— OVERHEAD— INDIRECT MATERIALS ACCOUNT No. 7332 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 Indirect Miscel. Materials and Supplies 69 Jan. 31 Tan Yard Overhead . To Accoimt No. CREDIT 735 TAN YARD— OVERHEAD— LIGHT. HEAT AND POWER DATE 1922 ITEMS From Account Nc. DEBIT DATE 1922 ITEMS Jan. 31 Light, heat and power. SI I Jan. 31 ACCOUNT No. 7333 To Account No. CREDIT Tan Yard Overhead . 733 TAN YARD— OVERHEAD— MAINTENANCE AND REPAIRS ACCOUNT No. 7334 DATE 1922 ITEMS Fran Accoimt No. DEBIT DATE 1922 ITEMS To Account No. CRFPIT Jan. 31 Maintenance and Repairs. . . 82 Jan. 31 Tan Yard Overhead 733 209 TAN YARD— OVERHEAD— DEPRECIATION ACCOUNT No. 7335 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT 1 1 Jan. 31 Depreciation 69 Jan. 31 i Tan Yard Overhead | 733 TAN YARD— OVERHEAD— INSURANCE ACCOUNT No. 7336 DATE 1922 ITEMS From Account No. DFRIT DATE 1922 ITEMS To Account No. CREDIT 1 Jan. 31 Insurance 69 Jan. 31 Tan Yard Overhead 733 TAN YARD— OVERHEAD— TAXES DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 Taxes . 69 ACCOUNT No. 7337 To Account No. CREDIT Jan. 31 Tan Yard Overhead \ 733 TAN YARD— OVERHEAD— GENERAL OR MISCELLANEOUS ACCOUNT No. 7339 DAIE 1922 ITEMS From Account No. DEBIT DATE 1922 IILMS To Account No. CREDIT Jan. 31 General or Miscel. Expense. 86 Jan. 31 Tan Yard Overhead 733 210 SPLITTING AND SHAVING DEPARTMENT ACCOUNT No. 74 DATE 1922 ITEMS From Accoutit No. Jan. 1 1 31 31 31 Betterment Inventory Betterment on Stock re- ceived from Tan Yard Splitting and Shaving Dept. — Direct Labor 69 73 741 Splitting and Shaving Dept. — Direct Materials Splitting and Shaving Dept. — Overhead 742 743 1 DEBIT DATE 1922 ITEMS To Account No. Jan. 31 31 Betterment on Stock, deliv- ered to Coloring and Fat- liquoring Dept Betterment Inventory on Stock remaining 75 69 CREDIT SPLITTING AND SHAVING DEPT.— DIRECT LABOR ACCOUNT No. 741 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 Jan. 31 Splitting and Shaving Dept. 74 SPLITTING AND SHAVING DEPT— DIRECT MATERIALS ACCOUNT No. 742 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Miscel. Direct Materials. 69 Jan. 31 Splitting and Shaving Dept. 74 SPLITTING AND SHAVING DEPT.— OVERHEAD ACCOUNT No. 743 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 Splitting and Shaving Dept. Overhead: — Indirect Labor 7431 7432 7433 7434 7435 7436 7437 7439 1 1 Jan. 31 Splitting and Shaving Dept. 74 31 Indirect Materials and Supplies 31 31 31 31 Light, heat and power. . . . Maintenance and Repairs. Depreciation Insurance 31 Taxes 31 Genera! or Miscel. Exp.. . 211 SPLITTING AND SHAVING DEPARTMENT-OVERHEAD- INDIRECT LABOR ACCOUNT No. 7431 DATE 1922 ITEMS Fiom Acccuot No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Indirect Labor. 69 Jan. 31 Splitting and Shaving Dept. Overhead i ' '♦^ SPLITTING AND SHAVING DEPARTMENT— OVERHEAD- INDIRECT MATERIALS ITEMS Jan. 31 Misccl.— Indirect Materials and Supplies 69 ACCOUNT No. 7432 To Account No. CREDIT Jan. 31 [ Splitting and Shaving Dept. Overhead ' '*•' SPLITTING AND SHAVING DEPARTMENT-OVERHEAD-LIGHT, ^^^^^^^ ^^ ^^^^ HEAT AND POWER - DATE 1922 ITEMS Ftom Account No. DEBIT Di'i^TE 1!?22 ITEMS To Account No. CREDIT Jan. 31 Light, heat and power. 81 Jan. 31 Splitting and Shaving Dept. Overhead 743 SPLITTING AND SHAVING DEPARTMENT-OVERHEAD— MAINTENANCE AND REPAIRS DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS ACCOUNT No. 7434 To Account No. CREDIT Jan. 31 Maintenance and Repairs. . . | 82 || Jan. 31 Splitting and Shaving Dept., Overhead 743 212 SPLITTING AND SHAVING DEPT. -OVERHEAD- DEPRECIATION ACCOUNT No. 7435 DATE 1922 ITEMS Jan. 31 Depreciation. From Account No. DEBIT DATE 1922 ITEMS To Account No. 69 Jan. 31 Splitting and Shaving Dept. Overhead 743 CREDIT SPLITTING AND SHAVING DEPT. -OVERHEAD— INSURANCE ACCOUNT No. 7436 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT 1 : Jan. 31 Insurance 69 Jan. 31 Splitting and Shaving Dept. Overhead 743 SPLITTING AND SHAVING DEPT. -OVERHEAD— TAXES ACCOUNT No. 7437 DATE 1922 From ITE.MS Account No. DFRIT DA IE 1922 ilLMS To Account No. CREDIT Jan. 31 Taxes 69 1 Jan. 31 Splitting and Shaving Dept. Overhead 1 743 SPLITTING AND SHAVING DEPT. -OVERHEAD— GENERAL OR MISCELLANEOUS ACCOUNT No. 7439 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 General or Miscel. Expense. 86 Jan. 31 Splitting and Shaving Dept. Overhead 743 213 COLORING AND FATLIQUORING DEPT. ACCOUNT No. 75 DATE 1922 Jan. 31 31 31 ITEMS From Account No. DEBIT Betterment Inventory. 69 Betterment on Stock received; from Splitting and Shavingi Dept 74 Coloring and Fatliquoring Dept. — Direct Labor Coloring and Fatliquoring Dept. — Direct Materials. Coloring and Fatliquoring Dept. — Overhead 751 752 753 DATE 1922 ITEMS To Account Nc. Jan. 31 31 31 Refinishing Expense j 8697 76 Betterment on Stock deliv- ered to Drying Dept. . . . Betterment Inventory on i stock remaining i 69 CREDIT COLORING AND FATLIQUORING DEPT.— DIRECT LABOR ACCOUNT No. 751 DATE 1922 ITEMS From Account No, DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor. 69 Jan. 31 Coloring and Fatliquoring Dept 75 COLORING AND FATLIQUORING DEPT.— DIRECT MATERIALS ACCOUNT No. 752 DATE 1922 Jan. 31 31 31 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. Tanning Oils and Greases. Tanning Chemicals Miscel. Direct Materials. . 69 69 69 Jan. 31 Coloring and Fatliquoring Dept 75 CREDIT COLORING AND FATLIQUORING DEPT.— OVERHEAD ACCOUNT No. 753 DATE 1922 ITEMS Ffom Account No. DFRIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Coloring and Fatliquoring Dept. Overhead: — Indirect Labor Indirect Materials Light, heat and power. . . . Maintenance and Repairs. Depreciation Insurance Taxes General or Miscellaneous. 7531 7532 7533 7534 7535 7536 7537 7539 Jan. 31 Coloring and Fatliquoring Dept 1 75 31 31 31 31 31 31 31 31 214 COLORING AND FATLIQUORING DEPT.— OVERHEAD- INDIRECT LABOR ACCOUNT No. 7531 DATE 1922 ITEMS Jan. 31 I Payroll — Indirect Labor. . 69 From Account'' DEBIT No. l! DATE 1922 ITEMS To Account No. Jan. 31 Coloring and Fatliqouring Dept. Overhead 753 CREDIT COLORING AND FATLIQUORING DEPT— OVERHEAD- INDIRECT MATERIALS DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS ACCOUNT No. 7532 To Account No. CREDIT Jan. 31 Indirect Miscel. Materials and Supplies 69 Jan. 31 Coloring and Fatliquoring Dept. Overhead 753 COLORING AND FATLIQUORING DEPT.— OVERHEAD- LIGHT, HEAT AND POWER ACCOUNT No. 7533 DATE 1922 ITEMS Jan. 31 From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Light, heat and power 81 Jan. 31 j Coloring and Fatliquoring j Dept. Overhead 753 COLORING AND FATLIQUORING DEPT.— OVERHEAD- MAINTENANCE AND REPAIRS ACCOUNT No. 7534 DATE 1922 ITEMS From Account No. DEDIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Maintenance and Repairs. . . ■ 82 Jan. 31 j Coloring and Fatliquoring Dept. Overhead 753 215 COLORING AND FATLIQUORING DEPT.— OVERHEAD- DEPRECIATION ACCOUNT No. 7535 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. Jan. 31 Depreciation. 69 Jan. 31 Coloring and Fatliquoring Dept. Overhead 753 CREDIT COLORING AND FATLIQUORING DEPT.— OVERHEAD- INSURANCE ACCOUNT No. 7536 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Insurance. 69 Jan. 31 Coloring and Fatliquoring Dept. Overhead 753 COLORING AND FATLIQUORING DEPT.— OVERHEAD- TAXES ACCOUNT No. 7537 DATE 1922 ITEMS From Accouat No. DEBIT DAIE 1922 ITEMS To Account No. CREDIT Jan. 31 Taxes 1 69 ■ t t Jan. 31 Coloring and Fatliquoring Dept. Overhead 753 COLORING AND FATLIQUORING DEPT.— OVERHEAD- GENERAL OR MISCELLANEOUS ACCOUNT No. 7539 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 General or Miscel. Expense. 86 Jan. 31 i Coloring and P^atliquoring I Dept. Overhead 753 216 DRYING DEPARTMENT ACCOUNT No. 76 DATE 1922 ITEMS From Account No. ! DEBIT DA IE 1922 IILMS To Account No. CRPniT Jan. 1 1 31 31 31 Betterment Inventory Betterment on Stock re- ceived from Coloring and Fatliquoring Dept Dr\'ing Dept. — Direct Labor Drying Dept.— Dir. Mat'ls . Drj'ingDept. — Overhead. . . 69 75 761 762 763 Jan. 31 31 31 < Refinishing Expense Betterment on Stock deliv- ered to Tacking Dept.. . . Betterment Inventory on stock remaining 8697 77 69 DRYING DEPARTMENT— DIRECT LABOR DATE 1922 ITEMS Jan. 31 Payroll — Direct Labor. From Account No. 1 DEBIT DATE 1922 69 Jan. 31 ACCOUNT No. 761 ITEMS Drying Dept. lo Account No. CREDIT 76 DRYING DEPARTMENT— DIRECT MATERIALS DATE 1922 ITEMS From Account No. DEBIT Jan. 31 Miscel. — Direct Materials. . l 69 DATE 1922 ii Tan. 31 ACCOUNT No. 762 ITEMS Drj'ing Dept. To Account No. CREDIT 76 DR YING DEPAR TMENT— OVERHEAD DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 ITEMS From Account No. DEBIT Drying Dept. Overhead : — Indirect Labor 7631 Indirect Miscel. Materials and Supplies I 7632 Light, heat and power. . . . 7633 Maintenance and Repairs . 7634 Depreciation 7635 Insurance I 7636 Taxes I 7637 General or Miscel. Exp.. . ' 7639 DATE 1922 Jan. 31 ACCOUNT No. 763 ITEMS Drying Dept. To Account No. 76 CREDIT 217 DRYING DEPT.— OVERHEAD— INDIRECT LABOR ACCOUNT No. 7631 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Indirect Labor. ... 69' Jan. 31 Drying Dept. Overhead. . . . 763 DRYING DEPT.— OVERHEAD— INDIRECT MATERIALS ACCOUNT No. 7632 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 Indirect Miscel. Materials and Supplies 69 Jan. 31 Dr\'ing Dept. Overhead. To Account No. CREDIT 763 DRYING DEPT.— OVERHEAD— LIGHT, HEAT AND POWER ACCOUNT No. 7633 DATE 1922 ITEMS From Account No. DEBIT DATE j 1922 ITEMS To Account No. CREDIT 1 Jan. 31 Light, heat and power 1 81 1 1 1 Jan. 31 1 Drying Dept. Overhead .... 763 DRYING DEPT.— OVERHEAD— MAINTENANCE AND REPAIRS ACCOUNT No. 7634 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 Maintenance and Repairs. . . ] 82 Jan. 31 To Account No. CREDIT Drying Dcpt. Overhead. ... 763 218 DRYING DEPT.— OVERHEAD— DEPRECIATION ACCOUNT No. 7635 DATE 1922 ITEMS Fiom Account I DEBIT No. DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Depreciation. 69 Jan. 31 i Drying Dept. Overhead. . . . 763 DRYING DEPT.— OVERHEAD— INSURANCE ACCOUNT No. 7636 DATE 1922 ITEMS From Account No. DEBIT Jan. 31 Insurance. 69 DATE 1922 ITEMS To Account No. CREDIT Jan. 31 I Drying Dept. Overhead....! 763 DRYING DEPT.— OVERHEAD— TAXES DATE 1922 ITEMS From Account No. DEBIT ACCOUNT No. 7637 DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Taxes . i 69 Jan. 31 j Drying Dept. 0\-erhead.. 763 DRYING DEPT.— OVERHEAD— GENERAL OR MISCELLANEOUS ACCOUNT No. 7639 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS Jan. 31 General or Miscel. Expense. | 86 To Account No. CREDIT Jan. 31 1 Drying Dept. Overhead .. . 763 219 TACKING DEPARTMENT ACCOUNT No. 77 DATE 1922 Jan. ITEMS Fiom Account No. 1 1 31 31 31 Betterment Inventory. Betterment on Stock re- ceived from Drying Dept. Tacking Dept. — Direct Labor _ 771 Tacking Dept. — Direct Materials j 772 Tacking Dept. — Overhead . . ! 77$ 69 76 DEBIT DATE 1922 ITEMS Jan. 31 31 31 Refinishing Expense. Betterment on Stock deliv- ered to Finishing Dept. . . Betterment Inventory on stock remaining To Account No. 8697 78 69 CREDIT TACKING DEPARTMENT— DIRECT LABOR ACCOUNT No. 771 DATE 1922 ITEMS From j Account ; No. 1 DEBIT DATE 1922 HEMS To Account No. CRFDIT Jan. 31 Payroll— Direct Labor \ 69 Jan. 31 i Tacking Dept. . 1 1 77 1 TACKING DEPT.— DIRECT MATERIALS DATE 1922 Jan. 31 ITEMS From Account No. Miscel. Direct Materials.. . . 69 DEBIT DATE 1922 ITEMS Jan. 31 Tacking Dept. ACCOUNT No. 772 To Account No. 77 CREDIT TACKING DEPT.— OVERHEAD DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 ITEMS From Account No. DEBIT Tacking Dept. Overhead: — Indirect Labor j 7731 Indirect Miscel. Materials and Supplies | 7732 Light, heat and power. ... 7733 Maintenance and Repairs. 7734 Depreciation 7735 Insurance 7736 Taxes 7737 General or Miscel. Exp.. . 7739 DATE 1922 ITEMS J,in. 31 Tacking Dept. ACCOUNT No. 773 To Account No. 77 CREDIT 220 TACKING DEPT.— OVERHEAD-INDIRECT LABOR ACCOUNT No. 7731 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Indirect Labor. 69 Jan. 31 Tacking Dept. Overhead . . 773 TACKING DEPT-OVERHEAD- INDIRECT MATERIALS ACCOUNT No. 7732 DATE 1922 ITEMS Ftom Account No. DEBIT DATE 1922 ITEMS To I Account il CREDIT No. !t Jan. 31 Indirect Miscel. Materials and Supplies 69 Jan. 31 Tacking Dcpt. Overhead. 773 TACKING DEPT. -OVERHEAD-LIGHT, HEAT AND POWER ACCOUNT No. 7733 DATE 1922 ITEMS From Account No. DEBIT DAFE 1922 ITEMS To Account No. CREDIT Jan. 31 Light, heat and power. 81 Jan. 31 Tacking Dcpt. Overhead.. 773 TACKING DEPT.— OVERHEAD— MAINTENANCE AND REPAIRS ACCOUNT No. 7734 DATE 1922 ITEMS riocn Account No. DEBIT Jan. 31 Maintenance and Repairs. 82 DATE 1922 ITEMS Jan. 31 To Account No. CREDIT Tacking Dept. Overhead. . . 773 221 i TACKING DEPT.— OVERHEAD— DEPRECIATION ACCOUNT No. 7735 DATE 1922 ITEMS From Account DEBIT No. j i DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Depreciation 69 Jaa. 31 Tacking Dept. Overhead . . . 773 TACKING DEPT.— OVERHEAD— INSURANCE ACCOUNT No. 7736 DATE 1922 ITEMS From Account No. DEBIT CAIE ;1922 ITEMS To Account No. CREDIT Jan. 31 Insurance 69 Jan. 31 Tacking Dept. Overhead . . . 773 TACKING DEPT— OVERHEAD— TAXES ACCOUNT No. 7737 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 51 Taxes 69 Jan. 31 Tacking Dept. Overhead . . . 773 TACKING DEPT.— OVERHEAD— GENERAL OR MISCELLANEOUS ACCOUNT No. 7739 DATE 1922 ITEMS Fiom Account No. DEBIT Jan. 31 General or Miscel. Expense. 86 DATE 1922 ITEMS Jan. 31 Tacking Dept. Overhead . To Account No. CREDIT 773 222 FINISHING DEPARTMENT DATE 1922 ITEMS Froai Account No. Jan. 1 1 31 31 31 Betterment Inventory Betterment on Stock re- ceived from Tacking Dept. Finishing Dept. — Direct Labor Finishing Dept. — Direct Material 782 69 77 781 Finishing Dept. — Overhead. 783 DEBIT DATE 1922 ACCOUNT No. 78 ITEMS To Account No. Jan. 31 31 Jan. 31 Refinishing Expense Betterment on Stock deliv- ered to Sorting, Wrapping and Shipping Dept Betterment Inventory on stock remaining 8697 79 69 CREDIT FINISHING DEPARTMENT— DIRECT LABOR DATE 1922 ITEMS Fioai Account No. DEBIT DATE 1922 Jan. 31 Payroll — Direct Labor. 69 Jan. 31 ITEMS Finishing Dept. ACCOUNT No. 781 T Account I CREDIT No. 78 FINISHING DEPARTMENT— DIRECT MATERIALS DATE 1922 Jan. 31 31 ITEMS FroBi Account No. Tanning Oils and Greases. Miscel. — Direct Materials. 69 69 DEBIT DATE 1922 ITEMS Jan. 31 Finishing Dept. ACCOUNT No. 782 To Account No. 78 CREDIT FINISHING DEPARTMENT— OVERHEAD DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 ITEMS Fraoi Accov&t No. Finishing Dept. Overhead :- Indirect Labor Indirect Materials and Supplies Light, heat and power. . . . Maintenance and Repairs. Depreciation Insurance Taxes General ot Miscel. Exp 7831 783.2 7833 7834 783.5 7836 783 7 7839 DEBIT DATE 1922 Jan. 31 ACCOUNT No. 783 ITEMS Finishing Dept. To Account No. 78 CREDIT 223 FIMSHING DEPT.— OVERHEAD— INDIRECT LABOR ACCOUNT No. 7831 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Indirect Labor. 69 Jan. 31 Finishing Dept. Overhead.. . j 783 # FINISHING DEPT.— OVERHEAD— INDIRECT MATERIALS ACCOUNT No. 7832 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Indirect Miscel. Materials and Supplies 69 Jan. 31 Finishing Dept. Overhead. . 783 FINISHING DEPT— OVERHEAD— LIGHT, HEAT AND POWER ACCOUNT No. 7833 DATE 1922 ITEMS Fiom Account > No. 1 DFRIT DATE 1922 ITEMS To Account CREDIT No. i Jan. 31 Light, heat and power 81 , Jan. 31 Finishing Dept. Overhead. . 783 i FINISHING DEPT.— OVERHEAD— MAINTENANCE AND REPAIRS ACCOUNT No. 7834 DATE 1922 ITEMS From Account No. DEBIT DAIE 1922 ITEMS To Account No. CREDIT Jan. 31 Maintenance and Repairs. . . ] S2 Jan. 31 Finishing Dept. Overhead. . 783 224 FINISHING DEPT.— OVERHEAD-DEPRECIATION ACCOUNT No. 7835 DATE 1922 ITEMS Jan. 31 Depreciation. From Account No. DEBIT DATE 1922 69 Jan. 31 ITEMS Finishing Dept. Overhead. To Account No. 783 CREDIT FINISHING DEPT.— OVERHEAD— INSURANCE DATE 1922 ITEMS Jan. 31 Insurance. From Account No. DEBIT DATE 1922 69 Jan. 31 ITEMS ACCOUNT No. 7836 Finishing Dept. Overhead. To Account No. 783 CREDIT FINISHING DEPT.— OVERHEAD— TAXES ACCOUNT No. 7837 DATE 1922 ITEMS Fmn Account No. DEBIT DATE 1922 ITEMS To Account No. Jan. 31 Taxes . 69 Jan. 31 Finishing Dept. Overhead. . 783 CREDIT FINISHING DEPT.— OVERHEAD— GENERAL OR MISCELLANEOUS DATE 1922 ITEMS From Account No. DEBIT Jan. 31 General or Miscel. Expense. 86 DATE 1922 Jan. 31 ACCOUNT No. 7839 ITEMS To Account No. CREDIT Finishing Dept. Overhead. 783 225 SORTING, WRAPPING AND SHIPPING DEPT. ACCOUNT No. 79 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 IILMS To Account No. CREDIT J m. 1 1 31 31 31 Betterment Inventory Betterment on Stock re- ceived from Finishing Dent . . 69 78 791 792 793 1 J.in. 31 31 31 31 1 Refinishing Expense Cost of Manufacturing Stock delivered to Finished Grain Leather 8697 X 69 X 69 69 1 Sorting, Wrapping and Ship- ping Dept. — Direct Labor. Sorting, VVrapping and Ship- ping Dept.— Direct Matls. Sorting, Wrapping and Ship- ping Dept.— Overhead . . . Cost of manufacturing Stock delivered to Finished Splits Betterment Inventory on stock remaining X — Issue Credit memo trans- ferring charge from Better- ment in Process account to proper account. SORTING, WRAPPING AND SHIPPING DEPT.— DIRECT LABOR ACCOUNT No. 791 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Pavroll — Direct Labor. 69 Jan. 31 Sorting, Wrapping and Ship- ping Dept 79 SORTING, WRAPPING AND SHIPPING DEPT.— DIRECT MATERIALS ACCOUNT No. 792 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Miscel. — Direct Materials . . 69 Jan. 31 1 Sorting, Wrapping and Ship-j ping Dept 79 SORTING, WRAPPING AND SHIPPING DEPT.— OVERHEAD ACCOUNT No. 793 DATE 1922 Jan. 31 31 31 31 31 31 31 31 31 31 ITEMS Fkmii Account No. DEBIT Sorting, Wrapping and Ship- ping Dept.-— Overhead: — Indirect Labor Indirect Mat. and Suppl. Light, heat and power. . . . Maintenance and Repairs. Depreciation Insurance Taxes Stable, Garage and R. R., Siding and Equip. Exp. General or Miscel. Exp.. . 7931 7932 7933 7934 7935 7936 7937 7938 7939 DATE 1922 ITEMS To Account No. Jan. 31 Sorting, Wrapping and Ship- ping Dept 79 CREDIT 226 SORTING, WRAPPING AND SHIPPING DEPT.— OVERHEAD- INDIRECT LABOR ACCOUNT No. 7931 DATE 1922 ITEMS From Account IMo. DEBIT DATE 1922 IILMS To Account No. CREDIT Jan. 31 Payroll — Indirect Labor. . . . 69 Jan. 31 * Sorting, Wrapping and Ship- ping Dept. — Overhead . . . 793 1 1 i 1 SORTING, WRAPPING AND SHIPPING DEPT.— OVERHEAD- INDIRECT MATERIALS ACCOUNT No. 7932 DATE 1922 ITEMS From Account I>lo. DEBIT DATE 1922 ITEMS To 1 Account 1 CREDIT No. ! Jan. 31 Miscel. — Indirect Materials and Supplies (.9 Jan. 31 Sorting, Wrapping and Ship- ping Dept. — Overhead . . . 793 i SORTING, WRAPPING AND SHIPPING DEPT.— OVERHEAD- LIGHT, HEAT AND POWER ACCOUNT No. 7933 DATE 1922 ITEMS Firom I AoxHmt! fio. DEBIT DATE 1922 ITEMS To Account No. Jan. 31 Light, heat and power. 81 Jan. 31 I Sorting, Wrapping and Ship- ping Dept. — Overhead . . . 793 CREDIT SORTING, WRAPPING AND SHIPPING DEPT.— OVERHEAD- MAINTENANCE AND REPAIRS ACCOUNT No. 7934 DATE 1922 ITEMS Frim Ace cunt No. DEBIT ^^"^^ ! ITEMS 1922 I '^^'^ To Account No. CREDIT Jan. 31 Maintenance and Repairs . . . 82 1 1 Jan. 31 1 Sorting, Wrapping and Ship- ping Dept. — Overhead . . . 793 227 SORTING, WRAPPING AND SHIPPING DEPT.— OVERHEAD- DEPRECIATION ACCOUNT No. 7935 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CRFDIT Jan. 31 ( 1 Depreciation 69 1 1 1 Jiin. 31 Sorting, Wrapping and Ship- ping Dept. — Overhead . . . 793 SORTING, WRAPPING AND SHIPPING DEPT— OVERHEAD- INSURANCE ACCOUNT No. 7936 DATE 1922 ITEMS From Account No. DEDIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Insurance 69 Jan. 31 Sorting, Wrapping and Ship- ping Dept.-— Overhead . . . 793 SORTING, WRAPPING AND SHIPPING DEPT.— OVERHEAD- TAXES ACCOUNT No. 7937 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Taxes 69 Jan. 31 Sorting, Wrapping and Ship- ping Dept. — Overhead . . . 793 SORTING, WRAPPING AND SHIPPING DEPT.— OVERHEAD- STABLE, GARAGE, RAILROAD SIDING AND EQUIPMENT EXPENSE ACCOUNT No. 7938 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 31 Stable Expense Garage Expense R.R.Sid. and Equip. Exp. 83 84 87 Jan. 31 Sorting, Wrapping and Ship- ping Dept. — Overhead . . . 793 SORTING, WRAPPING AND SHIPPJNG DEPT.— OVERHEAD- GENERAL OR MISCELLANEOUS ACCOUNT No. 7939 DATE 1922 ITEMS Fiom Accmmt No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 General or Miscel. Expense. 86 Jan. 31 Sorting, Wrapping and Ship- ping Dept. — Overhead . . . 793 228 AUXILIARY DEPARTMENTAL ACCOUNTS RAWSTOCK WAREHOUSE— EXPENSE DATE 1922 Jan. 31 31 31 31 31 31 31 rTE.MS Rawstock Warehouse Exp. Labor Miscel. Materials and Supplies Depreciation Taxes Insurance Maintenance and Repairs. Froti Account No DEBIT 5191 519.2 519.1 5194 519.) 5196 ACCOUNT No. 5/9 DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Hides and Skins in Process.. X — Issue credit memo trans- ferring charge from Better- ment in Process account to proper account shown. X 69 RAWSTOCK WAREHOUSE— LABOR ACCOUNT No. 5191 DATE 1922 ITEMS Flora Accotint No DEBIT DATE 1922 IlLMS To Account No. CRFDIT Jan. 31 Payroll 69 Jan. 31 Rawstock Warehouse Exp... 519 RAWSTOCK WAREHOUSE— MATERIALS DATE 1922 ITEMS Fioin Account No. Jan. 31 I Miscel. Materials and Suppl. 69 DEBIT DATE 1922 Jan. 31 ACCOUNT No. 5192 ITEMS lo Account No. Rawstock Warehouse Exp . . 519 CREDIT 229 RAWSTOCK WAREHOUSE— DEPRECIATION ACCOUNT No. 5193 DATE 1922 Jan. 31 31 31 31 ITEMS Fiam Account No. DEBIT Depreciation — Buildings. . Depreciation — Machinery. Depreciation — Tools and Equipment Depreciation — Furniture and Fixtures 69 69 69 69 DATE .1922 ITEMS To Account No. CREDIT Jan. 31 Rawstock Warehouse Exp. . , 519 RAWSTOCK WAREHOUSE—TAXES ACCOUNT No. 5194 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 Taxes — State Taxes — Real Estate or Per- sonal Property 69 69 Jan. 31 Rawstock Warehouse Exp. 519 RAWSTOCK WAREHOUSE— INSURANCE DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 Jan. 31 I Insurance — Fire or General. 31 i Insurance — Liability 69 69 ACCOUNT No. 5195 ITEMS To Account No. Jar. 31 Rawstock Warehouse Exp. 519 CREDIT RAWSTOCK WAREHOUSE— MAINTENANCE AND REPAIRS ACCOUNT No. 5196 DATE 1922 ITEMS From Account No. DEBIT D\TE 1922 ITEMS To Account No. CREDIT Jan. 31 Maintenance and Repairs. 82 Jan. 31 Rawstock Warehouse Exp. . I 519 230 LEACH HOUSE ACCOUNT No. 80 DATE 1922 ITEMS Ftoai Accouot No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 31 " Leach House — Direct Labor. Leach House — Direct Mat. . Leach House — Overhead . . . 801 802 803 Jan. 31 31 Fuel — Soent tan 812 X 69 1 Leach House Liquor — Stores account 1 1 X — Issue credit memo trans- ferring charge from Better- ment in Process account to proper account. LEACH HOUSE— DIRECT LABOR ACCOUNT No. 801 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 HEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 Jan. 31 Leach House 80 LEACH HOUSE— DIRECT MATERIALS ACCOUNT No. 802 DATE 1922 ITEMS From Account No. DEBIT DATE 1 1922 ITEMS To Account No. CREDIT Jan. 31 31 Tannine Rarki5 69 69 Jan. 31 Leach House 80 Tannine Extracts LEACH HOUSE— OVERHEAD ACCOUNT No. 803 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 Leach House Overhead: — Indirect Labor 8031 8032 8033 8034 8035 8036 8037 8038 8039 Jan. 31 Leach House 80 i 31 31 31 31 31 Indirect Mats, and Suppl. Light, heat and power. . . . Maintenance and Repairs. Depreciation Insurance 31 Taxes 31 31 Stable, Garage, R.R.Sid. and Equip. Expense. . . General or Misce . Exp. . . 231 LEACH HOUSE— OVERHEAD— INDIRECT LABOR ACCOUNT No. 8031 DATE 1922 ITEMS Ficm Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Indirect Labor. 69 fan. 31 Leach House — Overhead . 803 LEACH HOUSE— OVERHEAD— INDIRECT MATERIALS ACCOUNT No. 8032 DATE 1922 ITEMS Fram Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Miscel. — Indirect Materials and Supplies 69 Tan. 31 Leach House Overhead . 803 LEACH HOUSE— OVERHEAD— LIGHT, HEAT AND POWER ACCOUNT No. 8033 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 I'lEMS To Account No. CREDIT Jan. 31 Light, heat and power 81 1 Jan. 31 Leach House Overhead 803 LEACH HOUSE— OVERHEAD— MAINTENANCE AND REPAIRS ACCOUNT No. 8034 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To I Account I No. CREDIT Jan. 31 Maintenance and Repairs. 82 fan. 31 Leach House Overhead. 803 LEACH HOUSE— OVERHEAD— DEPRECIATION ACCOUNT No. 8035 DATE 1922 ITEMS Fram Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Depreciation 69 Jan. 31 Leach House Overhead 803 232 LEACH HOUSE— OVERHEAD— INSURANCE ACCOUNT No. 8036 DATE 1922 ITEMS From Account No. DEBIT Jan. 31 Insurance. 69 DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Leach House Overhead 803 LEACH HOUSE— OVERHEAD— TAXES ACCOUNT No. 8037 DATE 1922 ITEMS Fioni Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Taxes 69 Jan. 31 Leach House Overhead 803 1 LEACH HOUSE— OVERHEAD— STABLE, GARAGE, RAILROAD SIDING AND EQUIPMENT EXPENSE ACCOUNT No. 8038 DATE 1922 ITEMS Fcota Account No. DEBIT DATE 1922 11 EMS To Account No. CREDIT Jan. 31 31 31 Stable Expense Garage Expense R.R.Sid, and Equip. Exp.. . 83 84 87 1 Jan. 31 Leach House Overhead .... 803 LEACH HOUSE— OVERHEAD— GENERAL OR MISCELLANEOUS ACCOUNT No. 8039 DATE 1922 ITEMS Fioin Account { No. 1 DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 General or Miscel. Expense. ! 1 86 , 1 Jan. 31 Leach House Overhead 803 233 LIGHT, HEAT AND POWER DEPARTMENT ACCOUNT No. 81 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 31 Light, heat and power- Direct Labor Light, heat and power- Direct Materials . . . Light, heat and power- Overhead i 811 812 813 Jan. 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 Hide House Beam House Tan Yard Splitting and Shaving Dept. . Coloring and Fatliquoring Dept Drying Dept Tacking Dept Finishing Dept Sorting, Wrapping and Ship- ping Dept Leach House By-Product Dept General or Miscel. Expense. . Selling Dept Administration Dept Power sold or used in other 7133 7233 7333 7433 7533 7633 7733 7833 7933 8033 8533 863 X 69 X 69 plants I X 69 X — Issue credit memo trans- ferring charge from Better- ment in Process account to proper dept. LIGHT, HEAT AND POWER DEPT.— DIRECT LABOR ACCOUNT No. 5// DATE 1922 ITEMS From Account No. DEBIT DATE 1922 IlLMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 ( Jan. 51 Light, heat and power 81 LIGHT, HEAT AND POWER DEPT.— DIRECT MATERIALS ACCOUNT No. 5/2 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. 1 CREDIT 1 Jan. 31 Fuel 31 Miscel. Direct Materials.. . . 31 Spent Tan — Leach House.. . 69 69 80 i i 1 Jan. 31 Light, heat and power 81 234 LIGHT, HEAT AND POWER DEPT— OVERHEAD ACcou^r^ No. si 3 DATE 1922 ITEMS Fiom Account No. DEBIT DAIE 1922 HEMS To Account No. CREDIT Jan. 31 31 Light, heat and power — Overhead: — Indirect Labor 8131 8132 8134 8135 8136 8137 8138 8139 Jan. 31 Light, heat and power 81 31 31 31 Indirect Materials Maintenance and Repairs. Depreciation 31 Insurance 31 Taxes 31 31 Stable, Garage, R.R. Sid- ing and Equip. Expense Light, heat and power pur- chased LIGHT, HEAT AND POWER DEPT.— OVERHEAD— INDIRECT LABOR ACCOUNT No. 8131 DATE 1922 riEMS I'rom Aixount DEBIT DATE 1922 rrEMs To Account No. CREDIT • Jan. 31 Payroll — Indirect Labor. . . . <39 Jan. 31 Light, heat and power — Overhead 813 LIGHT, HEAT AND POWER DEPT.— OVERHEAD— INDIRECT MATERIALS ACCOUNT No. 8132 DATE 1922 _» ITEMS From AcoouBt No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Miscel. — Indirect Materials and Supplies 69 Jan. 31 Light, heat and power — Overhead 813 LIGHT, HEAT AND POWER DEPT.— OVERHEAD- MAINTENANCE AND REPAIRS ACCOUNT No. 8! 34 DATE 1922 ITEMS Ftam Account No. DEBIT DATE 1922 MEMS To Account No. 1 CRFDIT Jan. 31 Maintenance and Repairs. . . 82 Jan. 31 Light, heat and power — Overhead 813 1 235 LIGHT, HEAT AND POWER DEPT.— OVERHEAD-DEPRECIATION ACCOUNT No. 8/35 DATE 1922 ITEMS From Accourjt No. DEBn Jan. 31 D.ATE 1922 ITEMS To Account No. Depreciation . 69 CREDIT Jan. 31 Light, heat and power — ' Overhead I 813 LIGHT, HEAT AND POWER DEPT. -OVERHEAD- INSURANCE ACCOUNT No. 8136 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 T Insurance 69 1 Tan 31 ! T .'^U* U^««. J 813 J nil. Jl Overhead LIGHT, HEAT AND POWER DEPT.— OVERHEAD— TAXES ACCOUNT No. 8137 DATE 1922 ITEMS From Account No. i DEBIT DATE ^ 1922 HEMS To Account No. CREDIT Jan. 31 Taxes 69 1 j£n. 31 Light, heat and power — Overhead 813 ' LIGHT, HEAT AND POWER DEPT.— OVERHEAD— STABLE, GARAGE, RAILROAD SIDING AND EQUIPMENT EXPENSE ACCOUNT No. 8/38 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 31 31 Stable Expense Garage Expense R.R.Sid, and Equip. Exp.. . 83 84 87 Jan. 31 j Light, heat and power — Overhead To Account No. CREDIT 813 LIGHT, HEAT AND POWER PURCHASED DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 Light, heat and power, pur- j chased I 69 ACCOUNT No. 8139 To Account No. CREDIT Jan. 31 I Light, heat and power Overhead 813 236 MAINTENANCE AND REPAIR DEPARTMENT ACCOUNT No. 82 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 Jan. 31 31 31 Maintenance and Repairs- Direct Labor Maintenance and Repairs. Direct Materials Maintenance and Repairs Overhead 821 822 823 Jan. 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 ITEMS To Account No. CREDIT Hide House Beam House Tan Yard Splitting and Shaving Dept Coloring and Failiquoring Dept Drying Dept Tacking Dept , Finishing Dept Sorting, Wrapping and Ship- ping Dept Leach House Light, heat and power Stable Expense Garage Expense By-Product Dept Genera! or Miscel. Expense. R.R.Sid, and Equip. Exp.. . . Laboratory Store Room Selling Dept Rawstock Warehouse X — Issue credit memo trans- ferring charge from Better- ment in Process account to proper account. 7134 7234 7334 7434 7534 7634 7734 7834 7934 8034 8134 8334 8434 8534 864 8734 8692 8696 X 69 5196 MAINTENANCE AND REPAIR DEPT.— DIRECT LABOR ACCOUNT No. 821 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account . No. Jan. 31 Payroll — Direct Labor. 69 Jan. 31 Maintenance and Repairs. 821 CREDIT MAINTENANCE AND REPAIR DEPT— DIRECT MATERIALS ACCOUNT No. 822 DATE 1922 ITEMS Ftom Account No. DEBIT DATE 1922 ITEMS Jan. 31 Miscel. Direct Materials. . . 69 Jan. 31 Maintenance and Repairs. . To Account No. 822 CREDIT 237 MAINTENANCE AND REPAIR DEPT.— OVERHEAD (Only in case of large department.) ACCOUNT No. 823 DATE 1922 ITEMS From Account No. 1 DEBIT DA It 1922 riLMS To Account No. CREDIT Jan. 31 31 31 31 31 31 Maintenance and Repairs Overhead: — Indirect Labor Indirect Materials Depreciation Insurance Taxes 8231 8232 8235 8236 8237 Jan. 31 Maintenance and Repairs. . . 82 MAINTENANCE AND REPAIR DEPT.— OVERHEAD- INDIRECT LABOR ACCOUNT No. 8231 DATE 1922 ITEMS From 1 Account DEBIT No. DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Indirect Labor. . . . 69 Jan. 31 Maintenance and Repairs Overhead 823 MAINTENANCE AND REPAIR DEPT.— OVERHEAD— INDIRECT MATERIALS ACCOUNT No. 8232 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Miscel. Indirect Materials and Supplies 69 Jan. 31 Maintenance and Repairs Overhead 823 MAINTENANCE AND REPAIR DEPT.— OVERHEAD- DEPRECIATION ACCOUNT No. 8235 DATE 1922 ITEMS Ftom Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Depreciation. 69 Jan. 31 Maintenance and Repairs Overhead 823 238 MAINTENANCE AND REPAIR DEPT.— OVERHEAD- INSURANCE ACCOUNT No. 8236 DA IE 1922 MEMS From Acccunt N... DEBIT DATE 1922 IILMS To Account No. CREDIT Jan. 31 Insurance 6S' Jan. 31 Maintenance and Repairs Overhead 823 i MAINTENANCE AND REPAIR DEPT.— OVERHEAD— TAXES ACCOUNT No. 8237 DATE 1922 nEMS Fwim Acamnt DEBIT DA IE 1922 ITEMS To Account No. 1 CREDIT 1 Jan. 31 Taxes 6S' Jan. 31 Maintenance and Repairs Overhead 823 ! 239 STABLE EXPENSE ACCOUNT No. 83 DATE 1922 ITEMS From Account No. Jan. 31 31 31 Stable — Direct Labor. . . . Stable — Direct Materials. Stable — Overhead 831 832 833 DEBIT DATE 1922 ITE.MS To Account No. CREDIT Jan. 31 31 31 31 31 31 31 31 31 Hide House Sorting, Wrapping and Ship- ping Dept Light, heat and power By-Product Dept General or Miscel. Expense. Leach House Selling Dept Administration Dept Hide and Skin Purchases and Stores X — Issue credit memo trans- ferring charge from Better- ment in Process account to to proper dept. 7138 7938 8138 8538 868 8038 X 69 X 69 X 69 STABLE— DIRECT LABOR ACCOUNT No. 83! DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 i Jim. 31 Stable Expense 83 STABLE— DIRECT MATERIALS ACCOUNT No. 832 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITE.MS To Account No. CRFOIT Jan. 31 Miscel. Direct Materials. . . . 69 Jan. 31 Stable Expense 83 1 ^ STABLE— OVERHEAD ACCOUNT No. 833 DATE 1923 ITEMS • From Account No. DEBIT DATE 1922 IlEMS To Account No. CRFDIT Jan. 31 ) Stable Overhead: — | Jan. 31 Stable Expense 83 1 31 31 31 31 31 31 Indirect Labor Indirect Materials Maintenance and Repairs. Depreciation Insurance Taxes 8331 8332 8334 8335 8336 8337 240 STABLE— OVERHEAD— I \D I RECT LABOR ACCOUNT No. 8331 DATE 1922 ITEMS Fron Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Indirect Labor. . ; . 69 1 Jan. 31 Stable Overhead 833 STABLE— OVERHEAD— L\ DIRECT MATERL\LS ACCOUNT No. 8332 DATE 1922 Ftoni ITEMS Accoint No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Miscel. Indirect Materials and Supplies 69 Jan. 31 Stable Overhead 833 STABLE— OVERHEAD— MAINTENANCE AND REPAIRS ACCOUNT No. 8334 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Maintenance and Repairs. . . 82 i ' 1 Jan. 31 Stable Overhead 833 STABLE— OVERHEAD— DEPRECIATION ACCOUNT No. 8335 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Depreciation ^9 il 1 1 Jan. 31 Stable Overhead 833 STABLE— OVERHEAD— INSURANCE ACCOUNT No. 8336 DATE 1922 ITEMS Fioni Account DEBIT No. i DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Insurance 69 Jan. 31 Stable Overhead 833 241 STABLE— OVERHEAD— TAXES DATE 1922 ITEMS From Account No. DEBIT Jan. 31 Taxes. 69 DAIfE 1922 Jan. 31 ACCOUNT No. 8337 ITEMS To Account No. Stable Overhead 1 833 CREDIT # GARAGE EXPENSE ACCOUNT No. 84 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 Jan. 31 31 31 Garage — Direct Labor. . . . Garage — Direct Materials . Garage — Overhead 841 842 843 Jan. 31 31 31 31 31 31 31 31 31 ITEMS To Account No. CREDIT Hide House Sorting, Wrapping and Ship- ping Dept Leach House Light, heat and power By-Product Dept General or Miscel. Expense. Selling Dept Administration Dept Hide and Skin Purchases and Stores X X — Issue credit memo trans- ferring charge from Better- ment in Process account to proper account. 7138 X 7938 8038 8138 8538 868 69 69 69 GARAGE EXPENSE— DIRECT LABOR DATE 1922 ITEMS From Account No. ACCOUNT No. 841 DEBIT Jan. 31 Payroll — Direct Labor. 69 D/VTE 1922 Jan 31 ITEMS Garage Expense. io Account No. 84 CREDIT GARAGE— DIRECT MATERIALS DATE 1922 Jan. 31 ITEMS From Account No. Miscel. — Direct Materials. 69 DEBIT D/>^TE 1922 ACCOUNT No. 842 ITEMS lo Account No. CREDIT Jan. 31 Garage Expense. 84 242 GARAGE— OVERHEAD ACCOUNT No. 843 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1922 HEMS To Account No. CREDIT Jan. 31 Garage Overhead: — Indirect Labor 8431 8432 8434 8435 8436 8437 Jan. 31 1 Garage Expense 84 31 31 31 31 Indirect Materials Maintenance and Repairs. Depreciation i 31 Insurance 31 Taxes GARAGE— OVERHEAD— INDIRECT LABOR DATE 1922 ITEMS From AcixMint No. DEBIT DATE 1922 Jan. 31 Payroll — Indirect Labor. 69 ITEMS Jan. 31 Garage Overhead. ACCOUNT No. 8431 To Account No. CREDIT 843 GARAGE— OVERHEAD— INDIRECT MATERIALS DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 Miscel. Indirect Materials and Supplies 6!? Jan. 31 > Garage Overhead. ACCOUNT No. 8432 To Account No. CREDIT 843 GARAGE— OVERHEAD— MAINTENANCE AND REPAIRS ACCOUNT No. 8434 DATE 1922 ITEMS Fnim AcoHint No. DEBIT DATE 1922 1 ITEMS To Account No. CREDIT Jan. 31 Maintenance and Repairs.. . 82 Jan. 31 i Garage Overhead 843 GARAGE— OVERHEAD— DEPRECI A TION ACCOUNT No. 8435 DATE 1922 ITEMS Fmbi Acoiunt No. DEBIT DATE 1922 HEMS To Account No. 1 CREDIT Jan. 31 Depreciation 69 Jan. 31 Garage Overhead 843 1 243 GARAGE— OVERHEAD— INSURANCE ACCOUNT No. 8436 DATE 1922 From ITEMS Account No. DEBIT CAIE 1922 MEMS To Account No. CREDIT Jan. 31 Insurance 1 69 Jan 31 Garage Overhead 843 • GARAGE— OVERHEAD— TAXES ACCOUNT No. 8437 DATE 1922 ITEMS Fiom Account No. DEBIT DATE 1!)22 11 EMS To Account No. CREDIT Jan. 31 Taxes 69 Jan 31 Garage Overhead 843 BY-PRODUCT DEPT.—HAIR, FLESHINGS, ETC. ACCOUNT No. 85 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 By-Product Dept. — Direct Labor 851 852 853 Jan. 31 By-Product Sales X 69 X — Issue credit memo trans- ferring charge from Better- ment in Process account to proper account shown. 31 By-Product Dept. — Direct Materials 31 By-Product Dept.— Overhd. BY-PRODUCT DEPT— DIRECT LABOR ACCOUNT No. 851 DATE 1922 From ITEMS Account j No. DEBIT D/.TE 1922 ITEMS To Account No. CREDIT Jan. 31 Payroll — Direct Labor 69 Jan. 31 By-Product Dept 85 • 244 BY-PRODUCT DEPT.— DIRECT MATERIALS DATE 1922 ITEMS From Account No. DEBIT Jan. 31 Miscel. — Direct Materials . 69 DATE 1922 ITEMS Jan. 31 By-Product Dept. ACCOUNT No. 852 To Account No. 85 CREDIT BY-PRODUCT DEPT.— OVERHEAD DATE 1922 ITEMS From Account No. DEBIT Jan. 31 31 31 31 31 31 31 31 31 31 By-Product Dept. — Overhead: — Indirect Labor. Indirect Materials Light, heat and power.. . . Maintenance and Repairs. Depreciation Insurance T"^o Ypg Stable, Garage, R.R. Sid- ing and Equip. Expense General or Miscel. Exp.. . 8531 8532 8533 8534 8535 8536 8537 8538 8559 DATE 1922 ITEMS Jan. 31 By-Product Dept. ACCOUNT No. 853 To Account No. CREDIT 85 BY-PRODUCT DEPT-OVERHEAD-INDIRECT LABOR DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 Payroll — Indirect Labor. 69 Jan. 31 ACCOUNT No. 8531 By-Product Dept. Overhead 853 To Account I CREDIT No. 1 BY-PRODUCT DEPT. -OVERHEAD-INDIRECT MATERIALS DATE 1922 ITEMS From Account No. DEBIT Jan. 31 Miscel.— Indirect Materials and Supplies 69 DATE 1922 ITEMS ACCOUNT No. 8532 To Account No. CREDIT Jan. 31 By-Product Dept. Overhead 853 245 BY-PRODUCT DEPT— OVERHEAD— LIGHT, HEAT AND POWER ACCOUNT No. 8533 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 j Light, Heat and Power. 81 Jan. 31 By-Product Dept. Overhead 853 BY-PRODUCT DEPT.— OVERHEAD— MAINTENANCE AND REPAIRS ACCOUNT No. 8534 DATE 1922 ITEMS From Account No. DEBIT DAIE 1922 ITE-MS To Account No. CREDIT Jan. 31 Maintenncea and Repairs. . . 82 Jan. 31 By-Product Dept. Overhead 853 BY-PRODUCT DEPT— OVERHEAD— DEPRECIATION ACCOUNT No. 8535 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 IIEMS To Account No. CREDIT Jan. 31 Deoreciation 69 Jan. 31 By-Product Dept. Overhead 853 1 BY-PRODUCT DEPT— OVERHEAD— INSURANCE ACCOUNT No. 8536 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Insurance. 69 Jan. 31 By-Product Dept. Overhead 853 BY-PRODUCT DEPT.— OVERHEAD— TAXES ACCOUNT No. 8537 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Taxes . 69 Jan. 31 By-Product Dept. Overhead 853 246 BY-PRODUCT DEPT.— OVERHEAD—STABLE, GARAGE, RAILROAD SIDING AND EQUIP. EXPENSE ACCOUNT No. 8538 DATE 1922 ITEMS From A':couDt No. DEBIT DATE 1922 HEMS To Account No. CRFDIT Jan. 31 31 31 Stable Expense Garage Expense R.R.Sid, and Equip. Exp.. . 83 84 87 Jan. 31 By-Product Dept. Overhead 853 f BY-PRODUCT DEPT.— OVERHEAD— GENERAL OR MISCELLANEOUS ACCOUNT No. 8539 DATE 1922 ITEMS Ffom Acoounl No. DEBIT DAFE 1922 ITEMS To Account No. CREDIT Jan. 31 General or Miscel. Expense. 86 Jan. 31 By-Product Dept. Overhead 853 247 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE ACCOUNT No. 86 DATE 1922 ITEMS Jan. Ftom Account No. 31 31 31 31 31 31 31 31 31 31 General or Miscel. Expense :- Indirect Labor Indirect Mat. and Sup.. . Light, heat and power.. . Maintenance and Repairs Depreciation Insurance Taxes Stable, and Garage Exp. . Miscellaneous items DEBIT 861 862 863 864 865 866 867 868 869 I! DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 31 31 31 31 31 31 31 31 31 Hide House Beam House Tan Yard Splitting and Shaving Dept. Coloring and Fatliquoring Dept Drying Dept Tacking Dept Finishing Dept , Sorting, Wrapping and Ship ping Dept , Leach House By-Product Dept 7139 7239 7339 7439 7539 7639 7739 7839 7939 8039 8539 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- INDIRECT LABOR ACCOUNT No. 861 DATE 1922 ITEMS Fiom ! Account DEBIT No. ] DATE 1922 HEMS To Account No. CRFDIT Jan. 31 Payroll — Indirect Labor. ... 69 1 1 Jan. 31 ! ■ i General or Miscel. Expense. 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- INDIRECT MATERIALS ACCOUNT No. 862 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 HEMS To Account No. CREDIT Jan. 31 Miscel — Indirect Materials and Supplies 69 ' 1 1 1 Jan. 31 General or Miscel. Expense. 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- LIGHT, HEAT AND POWER ACCOUNT No. 863 DATE 1922 ITEMS FtOID Account No. DEBIT DATE 1922 ITEMS Jan. 31 Light, heat and power | 81 Jan. 31 General or Miscel. Expense. To Account No. CREDIT 86 • 24S GENERAL OR MISCELLA\EOUS OVERHEAD EXPENSE- MAINTENANCE AND REPAIRS ACCOUNT No. 864 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Maintenance and Repairs. 82 Jan. 31 General or Miscel. Expense. ' 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- DEPRECIATION ACCOUNT No. 865 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- INSURANCE ACCOUNT No. 866 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 riLMS Account No. CREDIT Jan. 31 Insurance t>9 Jan. 31 General or Miscel. Expense. 86 1 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- TAXES ACCOUNT No. 567 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Taxes . (i9 Jan. 31 General or Miscel. Expense. 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- STABLE AND GARAGE EXPENSE ACCOUNT No. 868 DATE 1922 ITEMS From Account No. DF.BIT ! DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 Stable Expense 83 84 Jan. 3.1 General or Miscel. Expense. 86 Garaee Exoense 249 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- MISCELLANEOUS ACCOUNT No. 869 DATE 1922 Jan. 31 31 31 31 31 31 31 31 ITEMS From Account No. Miscellaneous Items: — Water Laboratory Expense R.R.Sid, and Equip. Exp. Tannery Office Expense. . Welfare Work Store Room Expense Refinishing Expense 8691 8692 8693 8694 8695 8696 8697 DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 General or Miscel. Expense. 86 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- M ISCELLANEO US— WA TER ACCOUNT No. 8691 DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 Water. 69 Jan. 31 General Exp. — Miscel. Items' 869 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- MISCELLANEOUS— LABORATORY ACCOUNT No. 5692 DATE 1922 ITEMS Fcmn Account No. DEBIT DATE 1922 ITEMS To Account No. CREDIT Jan. 31 31 31 31 Payroll — Labor 69 69 69 69 69 82 Jan. 31 General Exp. — Miscel. Items 1 869 Materials and Supplies. . . Depreciation Taxes 31 Insurance 31 Maintenance and Repairs. GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- MISCELLANEOUS— RAILROAD SIDING AND EQUIP. EXPENSE DATE 1922 ITEMS From Account No. DEBIT DATE 1922 ITEMS Jan. 31 R. R.S.Sid. and Equip. Exp. 87 Jaa. 31 ACCOUNT No. 8693 To Account No. General Exp. — Miscel. Items' 869 CREDIT 250 GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- MISCELLANEOUS— TANNERY OFFICE EXPENSE ACCOUNT No. 8694 DATE 1922 Jan. 31 31 31 31 31 31 ITEMS F'om Account ^Jo. DEBIT DATE 1922 ITE.MS To Account No. Payroll — Labor Stationery and Printing. . Telephone and Telegraph. Depreciation Taxes Insurance 69 69 69 69 69 69 Jan. 31 General Exp. — Miscel. Items. 869 CREDIT GENERAL OR MISCELLANEOUS OVERHEAD EXPENSE- MISCELLANEOUS— WELFARE WORK ACCOUNT No. 5695 DATE 1922 ITEMS Ftooi Account DEBIT No. DATE 1922 HEMS To Account No. CREDIT Jan. 31 Welfare Work 69 1 Jan. 31 ■ npnpral F.xn. — XTisrpl Ttpm .'v^^ .% 3 3 ^ ■if .' fe & r^ CaJ (A) J^ O 01 en 3 3 3 3 3 3 > Q) m 0) cr 5-0 ^o o m CD O OfQ X GHIJKLM Jmnopqp HIJKLM nnopqn IJKLM hijkim 12345 NOPQRS stuvwxyz J^z a>3 z <2 ^ o O go TUVW 12345 STUVW Z12345 o RST stuv ^ c: OOM a>x X < O CX)M N < VD X o ■< .a^^ > ^ w ^^^ %y^ A^ U1 o 3 3 ,<^>I^. i^ V V. *. .a^ ^ ..'V^ > en A^ o o 3 3 & & o 00 N3 b 2.0 mm »BC DeFGMUKLMNOPgHSTUVWXYi »b<(M(hp(t.lnino(iar5luvw«»7l234%78'» ABCDEFiJHIJKLMNOPQRSTUVWXYZ abcdefghijl c &> I ^ i "CO = m O m 2.5 mm ABCDEFGH IJKLMNOPQRSTUVWXYZ abcdefgf- ijklmnopqrstuvwxyz 1234567890 3 3 b 3 3 n 0) cr n J, en 3C P ^-< OOtsi OQ Is •< :o M CO ^—1 *>$ o>x OOtSI V£> O CJl 3 3 > DD 0,0 o m ^ o o Oco 33 $ c >< < X -< ISJ !■ Ai^ov^NT OF PAYRO LX. CHARGED TO SeTTERMENT In Pttncrs^. AcCOlJfM-r N« £.a ^ „ * ~ 1 i _ 1 ■ '^ Oct. 55 rvccouN T l>Jo. fo'i To Bt DISTRIBUTED *. NAnt or Employee. MANVJFACTURlN(i LaBOR D>STR»BUTIOn Sm EET a CUPATION c Rtccs Mou« R ATE Tc OTAl_ Hide House H Beam House: IiPECT InoiucctB Direct Indirect T LJ _ IsPlittinks and Ian noose shaving, oept Irect NOIRECT OXAl_ Direct iMoiMtcr co».ow iiNa Ajsio rATLipi/OW NG DEPT DtPARTh^CNT MRECT Indirect DRY I MlN«B . 7". ftt SHiPPiNc. d£ptB Leach House ROM. Tc iNOlRtXT Dl IRCCT IWOiRCCT RAW&TOCK V> CO S?J 0) cr -.m Is o ^ J^2 ^ 3D M CO »-*-H ^-< OOM CD o j^^ SVA A^' o o i 3 V D" 3 X o CO go N CO o N> ^-< COM o V CO O) -^ o Ol C71 3 3 3 3 3 > o m CD O oq'X h- » zr ^ — hocz ^5 o N M > 4^ o 3 3 V c o o 3 3 ^^o"* ^lP >^-^ ^ w cP ^O ^* Kr ^O f^ P-^ni!p^|^|-|- Ib K '^ O^ 00 K5 b to ro bo In 2.0 mm ABCDEFGHIJULMNOPQRSTUVWXYZ aticdefghi|klmncoqrstuvw»yzl?34567890 ABCDEFGHIJKI.MNOPQRSTUVWXYZ abcdefghi)klmnopqrstuvwxyzl234567890 ABCDEFGHIJKLVINOPQRSTUVWXYZ abcdefghijkl nnopqrstuvwxyz 1234567890 ^H^^A m H o o "0 m -o > C CO I ^ 11 ^O09 Oc/) 5 m ii 3D O m Ol 3 3 Q) O >, s-g ^O l§ 0- >< JO CTiX OOM o 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ^to i^ Kr o 3 3 o >> Is ■•^^ ^-< OOM s I to en 3 3 > CO o m 0) O —♦' -I- CJllJ ^ ^ O O 1^ ^ C X < M < X -< Amount of payr oli. CHARQLD to ScTTCRMCNT In PpqcCSS AccQUNT No. fe^ To Be D»STRlBOT£D ^ I 1^ 1 I iT! n irr; 7". w—n TT BspuiTT N Manufactures Labor Distribution Sheet AntOrLMPLOYEE o o a CUPATION RccES on Hours T? ATE Tot A\- I HfPE House T0XA.L. DiPECT iNomccT Beam House. I Tan House Direct SPI.ITTIN<* AND &HAVING> DEPT FORM NO. 1 uTioN Sheet Period- From, Tc BANA/&TOCK rpi>':xy£r;^ LEACH house ^:cs;rMousE H6HT, Wf AT I MainXEN AISCE AND POWER DtPTll Si Rc»A»« DePT. DtRECT NoiRECTi Direct Indirect Stabue. CiARACiE Ext^crxSC- Direct Indirect! Direct N DIRECT By- Product Dept Expense Direct NDlRECl RAIUROAP SIDING* l^ENERAU OR ' ~ L-UAIXC IFAn EMP. D, RECT Indirect \ p Employees ime i M^r.,-rLj Name ■Record. Mo Department Operation Lot No. Kind of Raw stock OR KiMo OF Leather \ XI :i^ X X Z2\ ^ 2^ 2S^ SI. 2^ ^ \I3 z\ \i5 3o\ ^ ToTa,u. Hours OR Pieces RATE HOUR OR PitCE Ar-vour>iT HOURS Pieces — ^ — HOURS PIECES HOURS PIECES HOURS PIECES HOURS PIECES HOURS Piccts HOURS PIECES HOURS PiECES HOURS PIECES HOURS PIECES HOURS PIECES HOURS PIECES HOURS pieces HOURS PIECES • Hours PIECES HOURS Pieces HOURS pieces HOURS PIECES Total. FoReM^iM FORM NO. 2 REDUCTION RATIO 18:1 i 3 3 v.. u> Ca> -P>. o 01 cn 3 3 3 3 3 3 > 0) DD or JtT CD ^O o m ^O ^m CD O OfQ X GHIJKLMN Jmnopqrsti HIJKLMN nnopqrst IJKLMN hijkimn 123456 OPQRS jvwxyz OPQR uvwxy OPQ opqr i789( TUVW 12345 STUVW Z12345 RST stuv ^cz OOM (J)X X < UD ^-< N < O OOM O X M. > .-v^ o a 3 <^< <^ ^p fe> M .^J. > en .a> ^<5^ A^ S 3 3 .^^' r*<-^'. & fe & r^ O^ 00 b r>V^' 2.0 mm ASCOeFGHI KLMNOPQRSTUVWXVZ ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghiiklmno|)qrstuvw)(y2l234567890 ABCDEFGHIJKL MNOPQRSTUVWXYZ abcdefghi ik Imnopqrstuvwxyz 12345678W fe o o -o m -0 o f^ ' o>o > C ca I U ^ m O m 2.5 mm ABCDEFGHIJKLVINOPQRSTUVWXYZ abcdefghijkl mnopqrstuvwxyz 1234567890 c en 3 3 ro b 3 3 > a m I? •< 30 IN* CO ^-< OOfsi I? M CO ^— ( >s|-< oorsi s tV) CJI 3 3 > DO o m m O X < X •< rsi KIND OF MATERlAU d z O ToT/fc.1 8!? Hide House. PUANTlTY Direct Manufacturing I^ateriaus Distribution She-et Ai^ou NT or Direct Hanufactuwins Mat erials char&eo to Bettermckt in Poocess Accou^-^ Mo. tq To BE distributed f — ^ Beam House Tan House p' COST OwMKWTlT'Y COST ©OANTlTY SPUITTlNCi A>NO tMAviNQ »tp-r. COST OUANTITY C 0*T Period- From. _To COLOR MCk AND FATLIOVORINS OEPT OUANTirY COST DRYING. DEPARTMENT ^UAMTirV pUANTITY TAC K IINCv DEPARTMENT co«x Finishing f ioRTma.WRAPPiNa I (^ HouSE "UANXITY COST ~Ht>UANTITY COfcT iOUANTITV COST Ra>«^»to->ouSE Ou«rfsiTi-r» SUANTITY Ul&HT. HEA.T AND POWER DEPARTI-ltin COST MAIKITENANCE. AND REPAIR OEPT Quantity COST 5TABl-e Gar/kge: euANTITY Quantity COST Sy-product DEPT-. QOANTIT"^ COST GENERAL OR M.5CE. LANEOUS OVERHEAD T T OUAmTixy Qu*^'^ T 1 t y O T">M_ FORM NO. 3 REDUCTION RATIO 14:1 > CO 00 b 3 3 O" o > — *» o IS 13 7- O b^ go N CO •-'—I CT>X ^-< OOM VD O .'V^ ^. .^A a7 A^' o CO en 3 3 Is II go N c/) ^< CDOM o ai 3 3 > o m ^ o O c CO < H $ C X < N < X .^. A^- .'^/ ^^7^ M ..^^\ ^ O i3 3 V c.^^ ^cr ^P 3 c^ ^ m:cr r^ & LO ^o fp fe fr«Br|;|:|!|! n S3 bo a 00 NO b ro ^fo fe fp fe- rn O O ■o m -0 oniT 2.0 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghi|klmnopiirslu\n»xv7l234567890 ABCDEFGHIJKLf/INOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyzl234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ■^. ■^. ''-^.^'"^^i > C u X TJ ^ 5^ O 00 m >! 3D O m 2.5 mm ABCDEFGHIJKLIVNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 t- & fp ^ I— » l>0 N) Ol o Ol 3 3 3 3 > 0) O" DD 0,0 cr ^<^ m CD CD 15.0 f TO X — 3 I »-*3-^ 3l 3 ^ KLMNC ijklmno 234567 li KLMNO Dpqrstuv ^ 33 IPQRS' pqrstu 890 oorsi IS CTiX v>5 < OOM M < °M-5 CHAR^EO TO PETTE-RMEKT IN PoocfLSS AcCOU^-r- No. d.q. To BE DISTRIBUTED^ B£At^ House I Tan House Direct Manufacturinc^ I^aterials Distribution Sheet COST OOA,NTlTY COST OOANTITY COST SPLIT SMAV OUANTITY TINQ AtSiO IcocoRlNa nN<5 3)&px. Bfatuquori AND NCI OEI DRYtMa DEPARTnEN C OST Quantity COST ?UANX ITV C05T PUANTITY OT/fc^U. TAC K I NGv PE.PARTME NT C0 6X IpUAwNXlTY Finishing, Rsortinq, wrapping ■ Ul- icc OEPAR-TME-NT H&SHiPPiNa pEPx I U.EACM nouat COST JANTITY COSY Quantity COST OUA^^TITY Rawstioc-h Ji^^ARt MOOSE CoiX OuANTiTY LICHT. HEAT AND POWER DEPARTnENT COST 9oANT»T MAIN T AN D R e Pj FORM NO. 3 . J^l b 3 3 O >> OfQ Is 3 r- O b: X ^-< OOM O A^ M O O 3 3 .^^ *^ .^^ ^"^# W «> ^ ■^ 3 3 o ^ Q> CT 3 X 3£ N CO ^-< OOM o W .'V^ U1 3 3 > o m CD CD — t^ -r- >vi o o ^ c: X < X o^ > & &> <^ ^^ s^A O 3 3 % '?"% ■•^p i^cP ^^. > o o 3 3 ^.^. & ky ^ 1^ i il o 00 b I o^ & & r^ 2.0 mm ABCO€FGt tlJKLMNOPQRSTUVWXVZ at)Cde»gh.|hlr inooqrMuww«¥7l2i4667890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghi|klmnopqrstuvwxyzl234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijKlmnopqrstuvwxyz 123^567890 '^. '^^ ^r^^/^. ^.^'^^A o o "o ED "o o m I > C CO X TJ ^ 0(/) ; m »! 31 O m t— » N> Ol O 3 3 3 3 I" I? 3 ^ P CT\X OOfNI Is Si N CO OOM -^. 3 3 > a, O o m CD O OQ I ^ ° O 1^ N < X -< INDIRECT Manutactubing Materials and Supplies DiaTRiBUTioisi Sheet Amount or ko.RecT MAMur/^cTuRiKKi Hatc-^iaus and Supplies ch^krgeo to BeTTERt-xENT m Process Account No. tq To Be Distributed t KIND OF nATERlAL :;<:': Hide House u'3 Period- Frot _To O z o OT<4fc.t. QUANTITY Beam House I Tan Hoosf Ff'-'"r'r'Na/ STOCK Leach House || w^p,e.-.oo.<. pOANTlTV COST >U(Ws(TIT>» CO«T Ll&HT. HEAT AND POWER DEPARTMENT OOANTiTY — - COST MAINTENANCE AND REPAIR OEPT. pUAN-riTY COST S TABI_e Garage PUANTITY COST HQuANTITY COST BY-PRODUCT DEP-T. Ojantity GENERATOR MiSCti, LANLOOS overhead! T O T>»- i_ Qua f^x iTY Jlj^s^iTiTV COS' FORM NO. 4 REDUCTION RATIO 14:1 > CO 00 b 3 N CO COM '^ O M O O 3 3 3 3 Is D r- go N C/) cxrsi o ^^ CJl 3 3 > CD o m oq'X ^-S o N < X M .-v^ ^. ..** .^^ ^> ^cr ^P & > o 3 3 .<<^ ^ ko > C CO I ^ 11 Pn Ooo m O m /^A 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 c fo ?p & l-» hj r>o ai O (ji 3 3 3 3 3 3 ID cr U3 >> 0, a- CI 2> w m 30 jz. rn ?m fo do^H: |S 3 X •-'3T~ 3l 11 IJKLM nopqrs IKLM ijkIm 2345 £ p-^ CT>3 Z 1^ ^0 OPQRS opqrstu 7890 PQRSTL wxyzl2 CT>X < -H 0OtN4 $ cz O^X .>^ < ^-< N < COM U3 X fS iNDI Rec T Manufacturing Materials and Supplies Distribution Sheet Amount or UomccT ^A^4urACTURlMGi Mat£:pupPL,ES CHARaep TO BeiTTeRr^eNT m Process A ccoumt No. 6,q. To BE DISTRibuteidZ— _ Til SPl ITTiKi/^ A >.._ It H II II KIND OF riATEfflAi- o z g Hide House | Bea^i House. pUANTITY COST OU^NTlTY OT^^U cost- Tan House QOANTlTY COST SPUTTINQ AND BcouoRinG AMD SMAVINQ DepT. BfATLIQUORINCa DEI OUANTITY DRYIN<* DEPARTMENT Cost JOANTlTY COST ?UANT ITV C05T Tac K I rMG» DEPARTMENT PUANTITT F>N ISH »N»wNTiTV COST MAJMTE.NANCE. AND REPAIR OEPT. QUANTITY COST tabj-e: CJUANTITY COST G AR>*vGE. Quantity COST BY-PRODOOT DEP>T. QUANTITY COST GENERATOR r^iscE-L LANEOUS OVERHEAD OU-*.MT»XY COST T O X-^l- QU/^'^^TlTV COST i 2 Materiaus and Supplies on hand report. Period-From Tc KIND or MATERIAL |QN HAND AT BEGINNIMQ or PERIOD RECEIVED lOUANTlTX Tg nrsy COST W^'ANTITY MtliT COST TOTAL. OOANTITY COST" USED QUANTITY COST ON HAND /<\T END or PERIOD. QUANTITY cikr VNI T COST FORM NO. 5 d oC n Schedule: Of Deprecjation D I STRlBUTIOh4 A Separate Schedule Must Be Made For Each Plant. Date. Prepareid. Departments Buildings Toxau cost OF BOtLDIiSC IN vs/»-^iCH LOCATED RATE OF DEPRE- CIATION 7o MANA/FACTURINa HiPE House Beam House Takm House_ >PLiTTINC5 AS G3LORlN o u m t OF Depreciatiom For E. (mt-ire b vj 1 uo i im q T< OTAl. Oe.llin<4 Dept DEf ToTAu Depreciation XoTA,V. Sr ecE.©uiPrviE:H-r lOTAUANNUAl-lN6UR^NCE. * |P^TAI_AnNUA»_ INSURANCE 4 OTHe:F\ iNsuRAiscE HaTALANNUAL. InSURAmCIE. * Total- iN&LJRAtSCEl Ar-iouNT Or IN Each Dept. Vo OF LABOR PAlO FOR INSURANCE 4rv>UN-rOF|NsuRANeE For E"a>ch Dept. Per Year Floor space, occopieo By eaom DePARTr-\EfiT or TOTAL. Floor ;>pA><:.e Ar-^ouMT Of DvaluE. OF INSURANCE Fof< rVACHIN£RV Eacm dept. ScEoutPm&NT PER YeAR. IN EACH OEPT 7o OF TOTAL. VALUE. AMOUNT OF INSURANCE. For EACH DEPT. PER VEAF*. VALUE INSURED IN EA«H OEPT OF TOTAL. VALUE Ar^our-iT OF Insurance For EACH DEPT For Each Department Per Ye:Af=i MANUFACTURlNGk.- HiDE WouSE. PcR Year Beam House: Tan House 1 CouoaiNG8c.FATUl900RlNfT *7o OF TOTAL V/KLUE amoomt Of Tax For eacm OEFnr. PE« Year For Each DERARTrAEN" PER YEAR FOl^M NO. 8 REDUCTION RATIO 21:1 > JV> '^.>'^ o o <^^ ■^ O V, '* CO CO -fs* o Ul 0) DD 03 a- o- o >> S-ro o >> S-o o m "§-0 ^m CD O d?I GHIJKLMN (Imnopqrsti HIJKLMN Tinopqrst IJKLMN hijk mn 123456 S -n QRS TUVW 12345 STUVW Z12345 RST stuv cnx ^c OOM OiX X < to O OOM ISJ ^ > O 3 3 fe. .a^ > Ul .a^ *# ^^^ ^^^y^ X o o 3 3 c» N3 O i^ 1.0 mm mm 2.0 mm ABCDEFilHIJKLMNOPORSTUVWXYZ 3bcdefghi|(< ImnopqrstuwKxyz 1234567890 ABCDEFGH I JKLMNOPQRSTUVWXYZ abcdeff:hijklmnopqrstuvwxyz 1234567890 fe & >^ q O o -o m -o o>o > C CO I TJ ^ o O 00 m t D m 2.5 mm ABCDEFGH MKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 3 3 3i 3 r- 00 f^ fe ^p & b 01 IT O -t, Tod I? ■< ;d 1^ C/) ^— I ^•< OOM O '^V ^i^% ^ ^A^^ 0^*^% '!&' /!► en 3 3 > CD 0,0 n m °-^ CTl3 2 ^ o o ^^ 1^ € C X < N ^ X -< rsi EiSTRiBuTioN Sheet Maintenance 8c Repair Labor ToTAU Amount Cha«GCD To Accoomx No. 8Z oh 821 To BE DISTRIBUTED^ EmPuovecs C*.«Pti-i-reR6 CLCCTRIOanS: 'ACM IN ISX5 : V artAMriTTcwft: Hioc Hou&E RATC i; HOUII3 1 1 ui. Rights ETC . "Tot A. I Af^OOMT Beam Mouse pERiOD-rROM. AMOOMT Tan H ou&E Ar-i o «j M X SPCITTING AND SHAV1N& DEPT Af^ovj»^T CoUORINa AND FAT L19DORINC4 OEPT ATAOONT DRYINica DEPARXMENT OURS AI^^OiJMX FINISHING OEPARXMENT A»-»o»Jfcix Sorting. WRAPPiNj, a. Shipping OEPT AMOUMT Raw STOCK Ware mouse Leacm HOUSE UlfiMT, HtAT AND I PowtR DtPARTMENX AI^OUMX HOURS Af^OUNX >TABLE txP. kARAGE Amowmx KhouRS R.R. SiOiNG ANO E©UIPr-IENT EXP. A*^o w*jx Ar^OONX BV - PROOOCX DEPARTMENT Ar-ioc* »^T General or MiscEL. Over HEAD ArflOUN-r Selling Department Administration DEPARTf-lENX T. OXA\_ AMOUNT AI>^Ou N T FORM NO. 9 REDUCTION RATIO 14:1 > CO b 3 I? go N CO ^-< OOM o (A) C71 3 3 qiQ a =.m '^"^ 3 X go N CO ^-< CX)ISI o v^ 3 3 > o m CD CD OQ X C CO < -I X M 8 o 3 3 vt- .^^ ^> #. ^. ^P ip .'^j. ^. A^ ..'b^ > A^' 3 3 ^^. A^ > .a^ S^, .-.'i A?- %f^ O 3 3 eV %^ r^ .ip ^fo fp gr ^fo ^P r-^l^l^PI^I^I^I? c> 00 b ro 00 ro 2.0 mm ABCDEFGHIJKLMN DPORSTUVWXYZ abcdefghijhlmnopgrsli ivwxy; 1234567890 ABCDEFGHIJKLMN OPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ABCDEFGHIJKLMMOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 123456>7890 m O D ■o m -o OL,"0 3o;2-L > C CO IE ^ i 0(/) 5 m j! 30 O m 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ^fo fp 'fo- l-» ivi K5 tJI O CJ1 3 3 3 3 3 CT s.> (ID CD (Wo Is 3 .— %^ < ^ f^ CO '-'—I cnx ^-< COM o 03 a, O o m X < "< -^ M < X -< Nl d z a: o Di M STRIBUTION ShEEX FOR AtNTELNANCE & R E P A I R LaBOI loTAu Amount Charge d To Accouimx No. 82 o« SZItobe distributed* Employees N A ME CAR P£i>i-reR«- RATt ELECTRlCl^KNS: Hide House Ho«jR3 AMOUM" MACHINISXS Beam House HOUrrS &TEAM FITTER 6: • l-URi<^HTS AMOOr-n- Tan H OUSE [hours Am oo nt SPLITTtNQ A.NO SHAVtNq DEPT MOORS AMOU»»T Coloring and fat LlOl^ORING DEFT HOURS AMOUIsiT To "7-A.L. Drying Department HOURS A><^OUIMT TAC K I N G« DEPARTMENT HOURS Ahi^OUMT FlMiSHlNa DEPARTMENT HOURS A«^0«JMT Sorting, Wrapping, & Shipping DEPt MOURS AMOUI^T Raw STOCK Ware mouse Houns At-^OlJKi" LEACM HOUSE HOURS Ar-10«Ji>^T L_I<«MT, H( PoweP Di HOURS FORM NO. 9 Distribution Sheet FOR MAlNTEtMANCE Qc R E P A » R LaBOR Feriod-From _ Tc RTMEN- A.t^O\Jr-4T FtNiSHlNGi DtPARTMENT HOUAS A»^o«jM"r SORTING. WRAPPING 8t ShiPPIN<5 DEPT. MOURS AM OVJHT Raw STOCK War e MOUSE Moon& A»»^00»«J~V" Leacm House HouAS At^OUMT Light, Hcat and PowtR DtPARTMENX HOURS ai»^oomt Stable E.xp. HOURS Amow mT parage E-^R HOURS /\r-^ OOiMT RR. SlDlf^Ci AND EQUIPMENT EXP. HOURS Ar^oor^T B V - PRODUCT DEPARTI^tNT KOOAS Al~«Oi-* ►>»"»■ General or MlSCEL^OvERHEAD HOURS AMOUr<4-r StUHNCk DEPARTMENT MOOHS AMOONTT AOMiNiSTHATlON DEPARTnENT X OTAU HOORS AMOUNT At^OU M T cr FORM NO. 9 REDUCTION RATIO 21:1 > U) b 3 3 O > Is 3 ,— CTiX oorsi o ^, ^ ,-:5 (Jl 3 3 0) CT O > TO C3 Is 3 J— N CO '-'—I ^-< CX3M O 3 3 > o m QfQ -L ^ O O 00^ -D < X < N < X -< rsi ^: ^A yi o o 3 3 > cn o 3 3 *> .<^^# ^>^^ .^^' '^ o o 3 3 ^^^!*<' €<.«> 'f* Wo & Kr IV3 Cn f;"i^pi?Ki=|! o 00 CD lO But 1.0 mm ^^ 2.0 mm mm ABCDEFGHI KLMNOPQRSTUVWXYZ abcdefghi[klmn ^pqrstuvwxyz 1234567890 ABCDEFGHIJUMNOPQRSTUVWXYZ abcdefghiiklmnopqrstuvwxyz 1234567890 r^ '^ fc- Wo & Kr m H O O -o m u o>o > C CO X TJ ^ ;^ O 00 m >! 30 O m H 2.5 mm ABCDEFGHIJK .MNOPQRSTUVWXYZ abcdefghiil- Imnopqrstuvwxyz 1234567890 3 3 IS 3 — If to b 3 3 0) O ;t ■D p go ^^ CTiX oor-g o ro 3 3 > n m (D O TO i ~-J O o X < X -< •t iSTRiBUTloM Shee-t Maintenance & Repair Materials loTAi. Amoom-t CmargEo fo Account No 82 o» 822to BE Distributed^ rtRioD MATERIALS SuP*»l.lES U SCO c z OIMIX COST Hioc House. I Beam HouSE I 1am M ouse i'OuAMTiTY To -r-A^i_ **r-iotfi»*T HouANriTY AMOOMT [OWANTITV Spu'tting and Shavima Iept QU^NTlT-r AMOW^T 1.IOUOR1H^ DtPT OOANTITY At-IOU»»«T Dry iNG Olpartmcnx QOAWXITY Af-IOUMT Ta.CK I K«0« DEPARTMENT OOA^4TITY Af-IOWHT OUANT ITY FlKlSHIN (a DEPARTMENT ISoRTlHG.WRAPP'Hli l&SwiPPIMCi DtPT AMOUr4T QUANTITY Rawstook Ware House PUANTITY AP-»OWNT Leach House OUAHTITY AI^OOI^T OOAfciT'TY Li&mT HtAT AMO PowtS DCPARTMEMT Amoof^^T Stable Exp. ©UAMTITY ^^I^OUMT ■ Prom B R S>OiNU~r QtNEWAi. of Ofc/ANTITY SCLI.IN6 Department O WANT ITY Ar-»0«JrsiT AOMlN.»rRl»TlON Department OwAfHTtXY T, otau FORM NO. 10 REDUCTION RATIO 14:1 > s?A o > f O ^^ 1^ CO CT>X ^-< OOM O .a^^ ^4t. A^' "^s^:^^ o > — t^ o %^ I? N CO N>P cr>x ^-< oorsi o ^. ^>. Vj/ u> CO ■(>. o en tn — _ — — 3 3 > CD o m CD CD OfQ -L ^ o o C C/> N M o o 3 3 o 3 3 & .a*^' > UI A^ 'V/ ^. .".> '^' o o 3 3 <.<^' ^ & & ^fo f^ & K3 r^BFEEUi; Ig III CO - ^ IS o 00 NO b K3 III ^o i= 2.0 mm *BCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmneoqrstuvwxyz 1234567890 ABCDEFGHIJKi.MNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxy2l234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijkl mnopqrstuvwxyz 1234567890 m H 13 O O -0 m -D OLI"0 > C CO I ^ -1 Oc/) 5 m 73 O m »— • ro rvj UI o cn 3 3 3 3 3 3 CT 1^ ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 2.5 mm 1234567890 OQ O 5=: CTiX OOM o III CT O > ?m Is Si ■D ^ |o ^H cn< crix ^■< OOM VO O > GO o m o O — *< -1- ^ ° O X < "< -^ N < X -< Nl o O Distribution Sh EET roR Ma/ntlnance 6c Rcpa.r Materials ToTAe AmoonT CMARCiED 1^ AcCOUKlT No. 82oR 8E2,ToBE DISTRIBUTED^ MATERIALS on Supplies UNIT COST JOvjANXiry rliOC HouSi Asl^OOMX Beam House PUANTITY A.t-\OOlMX Spuitth iam Mouse fl *. . H " Shaving DEPT RliqUorinc^ DEPT Quantity AmOUNT BOUANTlTY AMOUNT BC»UANTlTY AMOUNT Drying Department QUANTITY ToT-/« r. - pRONn Tn ToT-Ai. Hours of all v^Mno*!^. Hriufr*^ To-TAi- ArtouN-r Charge© To ?Tl^^^^^r Accouimx Rate Per Mouc^, 1 DEPARTr-tE.N-rS ToTAu HouKS FOR EACH DtPARTMCNT FROM PoRM No. II Rate PER HooR "Total Stable or G^i^Aeie Cmarqe Hir»E HoiiSF Sorting, Wrappinc^ and Shippiimq Dfpt I EACH HoLJ«F_ , Llij<-.x npp-r , General or Miscellaneous 0»/erhead Selling Uept. Adi^iisiistra-tioki Dppt Hide and Skin Purchases and Stores— To-TAl FORM NO. 12 d z O DiSTRiBUTioM Sheet For Railroad SioiNCi fit Equipment Expense Re-R^od-Froivi, IoTAlExPENSE CHARGEoloAcCOONTSyloBE OiSTRJBUTED? TotauCars Switched Switicmin<^Charq6 Per Car f. Departi^emts Hide House. SoRTiNG^WRAPPiNa & SmippinqDept: Leach House (bark) LiciHX Heat. 8c Power (fuel). By -Product- Deft. General or Miscellaneous S£LLirs4<^ Dept. Hide & Skin Purchases fk Stores Tc otal Number Op 2ars Switched Rate PtjR Car Total Charge FORM NO. 13 REDUCTION RATIO 18:1 > CO .^A j^J A^ ^J^^ ^^r ^ .0.^ o 3 3 t^' ^ CO CO •T!^ o Ul CJI 3 3 3 3 3 3 > 0) m 0) 0- JttOD Q, oS S'O m 05.0 ^0 -.m CD d?x GHIJKLM Jmnopqr: HIJKLM nnopqn IJKLM hijkim 12345 r+ ZI cr>3 z DPQRS J vwxyz OPQR jvwxy OPQ opqr 789( M CO Lj cIS^ < -1 ^ c: OOM cnx X < U3 CX)M N < X .A^ JV^ > A^ o 3 3 ^« A*^ > en .oi o o M is Is E C o 00 K3 b fe ■^ & fc^ ABCMfGHl IKLMNOPORSTUVWXYZ ABCDErGHIJK LMNOPQRSTUVWXYZ abcdefghf(ktmnoxirstuvwxyzl234567890 2.0 mm ABCDEFGHIJKl.MNOPQRSTUVWXYZ 'jhijklmnopq 12345678? abcdefghijklmnopqrstuvwxyz "890 o o Tj m -o o>o > C CO IE ^ II 0(/) ; m 31 O '^O ■^ & rvT en 3 3 r\3 b 3 3 q ej 2.5 mm ABCDEFGHIJKL^^NOPQRSTUVWXYZ abcdefghijkl mnopqrstuvwxyz 1234567890 o- «s Is °i li ^ 3) COIN VO o I? N C/) 8 c^-^ en 3 3 > o m n> O — t^ -T- OQ 3- ^ o o ^^ 1^ X •< rsi d I>75rRl6UTlON ShE.E.T FoR LiQHT Heat Ano Power ExpE-NSE. Ye-ar Departments January Percent or ToTAU Hioe Hovjse. Beam Hoc»se Tan Hoose_ Amount Spi_iTTiNa &.Shavjng Dept. COLORJNC, 6c pATUIOUORlNCa L)E.PT. Drying, DtPT_ XcKCKINGi De.PT. FlNISHINQ DePT. SoRTiNC* Wrappin(^8:5mipping Dept. Leach House By - Pro oy cT De pt. QcneralOr Miscellaneous. Seul»nq Dept.. AoMirjisTRATioM Dept. Solo Or Useo Im Other PLAfM-rs_ lOTiAU Amount Ch ARGUED Tq ACCOorsiT- 81 To BE. Dl STRl auTEO ioo7o FEBRUARY Percent OF Total AN10UNT Ioo7o Percentage and Amount Which is to be DiSTRieuTED DepartmenTAI_uy Monthuy. March Pewcent OF TOTAU AMOUNT Ioo7o Aprii PfcRCe-NT or Total AnouN T too % May Percent OP Total Arv«OUNT I OG 7o June. Pebccnt OF TCTAI_ Ar-iour«4T Ic.o7o cJuL.Y Percent OF Total Amoomt ioo7o FORM NO. 14 AuausT PCRCENT OF Total- Ar-iovjis- ( O O /o SCPTE.MBER PCRCENT OF ToTAI_ AM00I>4T <3» t OO /o October Plrce-nt OF TOTAU Amoont 10o7o Nover-ASCR Pt-f^CENT of Total. AM«^oor<»T DEceMseR I OTAl_ PeRCE-isT I B PtRC^NT OF Al-'IOONT li OF ToTAi_ I ioo?o Amount ioo7o ToTAU loo 7c REDUCTION RATIO 14:1 > .'V^^ V. 4t. 00 CO -(^ o Ul Ol z 3 3 — -J 3 3 > 0) CD C7 or o > 0, O O >> ^o o m DEFG ghijkli FGH defg GHIJKLMN drrmopqrsti — ^ 1— » 3" # IJKLMN nopqrst Kf^^ &3| a^3 z OPQRS jvwxyz <2 •>vi o o 00^ no TUVW 12345 STUVW Z12345 RST stuv 3 $(= OOM CTiX X < ^ -vK N < o OOM U3 O X M 3 3 V .«5' . «^- ^c > C3 <.« r.< <« X-^ V l^cr rp S 3 V .^' .^^ r^ & f^ fe ir'^^^^f^wjt I o ^ il'^ 00 o c» b 2.0 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abccJetghijklmrxjfKirstuvwxv/ 1234567890 ABCDEFGHIJKLf^NOPQRSTUVWXYZ abcclefghijklmnopqrstuvwxy2l234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ^fo & f^ &■ m o ■0 m -0 > C CO I u ^ m i o m 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 12341367890 t— » INJ ro Ol o ai — 3 _ Z' 3 3 01 o >, aa IS >< X fx CO a>x ^-< OOM 8 0) cr n >> <» O Is §5 |o (^ (/) ^— « ^< cr>x OOM VO O « > 03 0,0 o m X < *< < N < X •< o 2: 2 • I>7srRJBuTioN She.e.t For LiqHT Heat And Power ExP£^4SE. Departments January FEBRi^ARY Percentage and Amount W HICM (S TO BE DtSTRteuTED De PARTM ENTA L.UY MonTH t_Y . H f! n — n J Percent or Ar-iou NT P£«CCN-r TOTAl. AMOUNX Percent or TOTAU AMOUNT PtRCeNT OF Ar^OUIMT- TOTAI- May Percent OP Arv»ouNT Total. } June Percent- OF Ar-iour>4X Total. duuY PeRCElNT OF Amount Total. August PtncENT CF Amount ToTAi- StPTELMBER II Pe.rce.nt i| OF AMOOISiT ffl To T A L_ 1 Hide House U- 1 _J 1 ! Ifl Beam Hoos El 1 tij Tan House » Sputting &.Shav/ng Lelpt- 1 1 i Coloring &c Fatliquorjng I)e.pt. . . I 1 1 1 Dryjng. DtP-r. i 1 B. i ! Tacking "Helpt. i 1 1 1' Ij . ■:. i i 1 FiMiswiMK Bept. 1 1 1 ' 1 _. 1 1 5oRTiNC^WR/\pprN^ 8c Shipping Dept^ 1 1 1 ) Leach House 1 1 1 — 1 i, 1 1 By- Producit- Df p-t- 1 1 1 GemeralOr MiSCELLANEouc; i - I »Se.l.l.»ng Bept. 1 1 ' j L__ 1 AoMIMISTRATIorM DcPT. S01.0 Or Used Im Other PuArsi-rs. ToTA,u Amount Ch A RGLED 1^ 100% Ioo7o loo 7o loo 7o ! 1 loo 7© 1 loo7o c Of i ACCouNi-r 0» To BE. DISXRJBUTEO. 1 i 1 -| '00 To _ i (0 /o_ \ \? /C r FORM NO. 14 Yelar -Y MONXML-Y. "IT" lou^4T August PERCENT OF ToXA>i_ Amovjn- Sc.PTE.r\B£R Pe.rce.nt OF Total- Amou mt OCTOBELR Pej^ce-nt OF ToT/vu Amoun" NovEKXSCR Pi:.aCE.IMT OF Total. Avf-^ooMT DE-Ctr^BER PEHCE-NT OF ToTAwL- Amoun- I 0"TAl_ PtRCE-NT OF ToTAU AmouN" I (oo 7o I oo7o lOo7o !00% ioo7o loo 7c b a: o DisTfiiBuTioN Sheet For General. Or Miscellaneous Expense Period -Frcin^ " TT-i To OTAL .L Amount OfDiREct Labor U AluDepartments 4 TO WHICH THIS EXPENSE »S TO BE. DISTRIBUTED T. loTAL Amount Of General Or r^iscELLANtous §^ OVERHEAD EXPENSE ^• rERCENT Of General Exf»cnse To Direct Labor Departments Hide House_ Beam House. lA^N House Spuittiisig, & Shaving Di£Pt. CoLORlNQ 8t FaTLIPUORINQ DePT.. Drying Dept. Tacking Dept. Finishing Dept.^ ArwtouNX or Amount Of The. DlftTRiauTED TO ABOVE. SoRTIN^.W^APPiNQ & ShiI>PInqDePT Leach House By- Product Dept, Total The departments. b=] FORM NO. 15 d Daily, Weekly Or Stock Movement Monthly Report. Date Kiiso OF Hide or Skin. Kind of Leathlr NofviaER OF PjtCES Fro;^ Department To Deparxmetnt Additional information FRor^ | A Hide. House. e Ravv/stock Warehouse Lot No. Wliqht Lot No ShiPPinq Poimt C/^R No. Weight ^' ■ - ! t ( A- On Hiocslor ^kin& putinto i=»roce.s&. B- On H10E.S on Skimb REccivco. * FoRE^^A^4 o« > s F»eR 1 im-tC. m E_i>4-r. FORM NO. 16 ^f g £ FORM NO. 17 REDUCTION RATIO 16:1 > s?A 00 b 3 3 o >> &| I? N CO cn< ^-< OOM o j^ .'V^' 00 3 3 O > — •^ o Is o ^ «— »- ^ go N CO < GO ^-< OOM o xP- 1^1 en 3 3 > 0,0 o m CD O OQ X ^ o o Ooo ;:q c CO < X N , X -< .'V^ .a^i %7^ A^' **, V,' 8 O 3 3 <^^ ^. C-. ■•<= > til o 3 3 €^ •^o- s 3 3 ..^'^ a 00 b In 2.0 mm •BCDtFGMU C CO I TJ ^ m 13 O m 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 01 O ^ I? 1.3 •< » 0^^ ?o & fe l-» ro ro Ol o (ji 3 3 3 3 3 3 Q) o- O >» Too 5.rn Is CT>X COM o v>^. > 0)0 o m o O — ♦> -t- ^^ •^ O o X < X •< ' J 1 < "» H k' < < r < 4 r 4 < < < < h z 3 I < y z 3 Iff z i < ?■ I < u a 3 y a. o I < O : < I I h Z IT U I I < 1- J I < Hi J IT ul < -• . u. z < — ' u. D J >- o Q r • h r z c > UJ :£ Q V z 3 J < 5 r 17 Z 5 CD E ri £ < c I Z 3 to J ^^^^^ n< 1 y < Q y- z h u 1 I < a u 1 VJ ir 1 . 1,1 1 q: ' I « 10 H z Z h a. UJ « z > < I y 0. lU « Z 3 z a a. I (0 t5 1/ h r Z < I 1- I ir if I (t Ik z Id I J *^ 2 f c < It < n ul Q in 3 T J < ut D I £ < J < Ul Ift 3 O X z J < h2 10 2 < 2 P h J • J < V J xl o J •J 1- 4 a 1- uJ 2 J' < 1- a uJ P z J < 1- 1- a ul Z i 0) J < Z a < IT Z J < i ti u( (T < y 1 (-' -? " .< 0. ^ < Z ' 00 d z O FORM NO. 18 6 2 s FORM NO. 19 o d z O DtPA BTMCNiAi- DiRtcT Material DisTRiBoTtoN To The. LEATHeR In Process Non-Accumolative Basis. Kinds of Leather 1 LtATMER \ FATupi^ LFATHCn . LeaT HER All LCATMCraS JDCPAHTMCISTS Nui^BCn OF Pieces Standard Estimated Direct Materiai. Cost 1 Actual 1 Direct Material 1 CotT or Pieces S ta n o a a o tsTir-i ATCo Direct Matcriau Cost Direct Material Coax 1 Number • F Pieces Stanoaro I tSTiMATED Direct Material Cost | Actual DircctMatcrial Cost OF STAriOARO eSTiMATCO DlRSCT Matcriai. Cost Actual Direct Material Cost OF Piece. Stan dapd EiTiMATto Direct Mater iAi_ Cost ACTUAL- DmecT Mateaial COST 5TANOARD EsTiiv\Axeo Direct Matcria;. Cost Actual DiR CCT /•Iatcrial Cost f^«Ki rw ., . IaCKIMC^ DtPARTMttST Imventorv BtS'NHiMCs Of Momtm 1 RKCE.IPTS&CultRCNTDlKtCTMATCniAI.S fVoojCTioM, 0«Dtuvt««oToFiNi»>4iN5DK^T . InvcnToWy Closc Or Montm 1 riNiSMiNCi Department, Inventory BtSiNN IMG Of Momtm RtCtlPTS Z« CvB««NT DmtCT MatCBI AUS _ ToTJkl 1 PAoaucTiex.O^DcuvCNftoTo SoK-riN^ „ lnvENTOfVv CloSC OfNIokjTh ! 1 1 1 SonTiMa,V^APPiNG & 5hippin«Lcpt 1 InventoWv ScsiiMNiNd Of Komtm 1 RtcEiPTS & CoRRCNT DiRECT Materials T.-.-rA.i 1 I PRooueTlo^iO^^BtuVIi;t^tf.«lSM»o Stcck_ /nvcmtohv Close Of Montm L. _ 1 , 1 J FORM NO. 20 INTENTIONAL SECOND EXPOSURE O d z o DtPABTMCNTAu Direct Material Distribution To The Leather In Process NOH-ACCUMULATIVE BaSiS. Mof.*Tl-* • Kinds or LCATMtR 1 Leather ^ Leather — Leather _ Lfatwcr — 1 FATLiro A*.i_ LCATwCP^S X>tPA»ITMC>MTS Nui^BEn OF Pieces Stand*.ro E5TiMA,TtO D'ftECT Materiai. Cost Actual Direct Material CotT 1 PH. or Pieces 5TA.NOARO E3Tir-\ ated Direct Material Cost Actual Direct Material Cos t Number or Pieces Standaro Estimated Direct Material Cost 1 Actual Direct Material j Cost NoM BE A OF Stan CAM o E&TipiATco Direct Material Cost Actual Direct Material Cost NuMBEr, Of PlECE'i Stan da p o tSTiMATEo Direct Material Cost ACTUAU DlRCCT Mate-Rial Cost 5 T A ^4 O A W O Direct MATiaiAi. Cost Actual DiR tCT Material Cost rt,«*c»M ..CI To r A^ AtTwAwS-IUtT r-UTi«»Al. TaT»rAL. SVAMOAI^O To-r^i_ A»^owMT ^nci jrToTAL A^^OUNT PlLCC T»TAL Amount »i«e« Total AMoo«Tj,,7rr Total Amount PCI* »i«cc JToTAL Rr-IOUNT Pi«CE TfcTAL Amount PCM PitCC Total Amou**t P€« PIEC» Total AMou*«-r Pi£C« ToTAu Ariouf^T Plus Miwus HiDt House Invcmtoi^Y Biqihminq Or Month -+ ; - ■ -■ RtctiPTS G(CurrcntC»(cctMateriai "■. X>T;». 1 Pm>oue.TioM,oi«Dci.ivCAeD ToBtAr-iHou! WvEmtofo Clo&e Of Mf>KiTij IE 1 j L BcAi-i House ImvCntory Bcqinnimq Or Mouth RtttiPTs fli CvJ«nCMTD.i»ccT Material ■i ToXAl. 1 n»00«^CT10N onDtLivtREO ToXw.1 HouSi Invchtowy Closc OrMoMTM Tan House. Inventory Beqinmimq Of Month RtCElPTS & CuRflCNTDlBECTMATtHIAL Total ( ! Production. on LELivtueo To SotiTTiMti ( Smavimq De^T iNvtNToRY Close Or Mout^ V I 1 1 Splitting ano Smavins Dept. Jnvimtory BtGiNNPMS Or Month RkcEiPTsA CuRRtHT Direct Materials. Ta-TAi- R«oouction,orD«livc«edto Color. IMQ& , F*TLtQuoRiH;^ Dept. iNVCMTORvCLOit Oc Mn^T^ { • Coloring ano FATLi©uoRiNa Dept- Inventory Beqinning ofMomtm RtesioTs & Clirrent Dirsct Materials J Proooction.orDilivcreoT.Dryinq Dcpt_ ImvCnTORY Ci-0.sc 0» Mr«^-r.^ DRviN(si3£PA«Tr-ieNT 1 (nvEntory Begimning Of Momth i RicciPTs&CuRReNTDiRECT Materials Total ftooucTiON omDeuivsreo T<,Tx„ckingDept Inventory Clo&c Of Mnuru * lACKific; DePARTME-IMT InVCNTORV BtftlNNlNCS Oc MoMXM Receipts & CurrentDirect Materials Tot*.! R»00 JCTIOM, On DELivERIoTariNISHiNI) Dt»T InvcntoWy Closc Of Month ( * FlNliHlNq DtPARTMtNT, InVEKTORV BCCINMINQ OfMomTM — Receipts & Current Direct Materials _ Ti^-r^i PoooucTioN.OwDiuvcmoli Go«-riN- D«YINttDtPA«TMENT ToTAi. D1RE.CT Labor. iOTAI. OVKRMEAO EjtRtN»E_ Percemtase Of Overmeao. Tackin^ScraRtment "JoTAi. Direct Laboh ToTAi. Overhead LuptNst. PtRCENTAGt Or OvERHtAD_ Finishing Deparxkient "IoxA.i.Di(»ECx Labor Total Overhead Ejipenss_ PtRCENTAae Or OvERHeAO- Departmcnta^u MANurACTURisG Overhead Distribution "T"o The LeATHi:R In Process NoN-AcCUMUL/kTlVE BaSIS. SoRTiNQ, Wrapping fli Shipping Dept TbxAi. Direct Labor "'©■'■AU OVCRHEAO E.XPENSE. Pt-RCENTAGE Of Overhead. Momth ^os or Leaxmer IXCMS ^4vJ^BCR o m Pl«CES Invemtorv BcaiNNiNU Or Momtm. Receipts & Curreimt Ovcrhcad. R«OOUCTiOiM, OR Deli VERCD TO BeamHocjiE) Invcnxory Close Of Month . Leather InvENTORV BeGlNNiMfl O Mo«4-rM. Receipts & Current Oveswead TnTAi FVoouCTioM, orSei-xereo XoTan House Jnvenxorv Close OfMontm. iNVENXORy BcQir^NiNQ Of" MonXH_ Receipts*' Curr«p.4t Overmeao. pROOwCTiOf4,OR DELlVCqSO XO SpLITX.mQ & Smavim4 Dept Invenxory Close Of r^oMTM /nventory Beg'nniimq Of Month- Receipt* fli Current Overhead ToTA.1 . Prpo^^ctio**. oaDii^iverboTo Coloring 8c, . fATLlOUORlNft DtPX Inventory Close Of Mf»i«Tu Inventory Beginning of rlONTM. Receipts & Current Overmeao TorxAi FVcouctiomoaOelivedeoT^Dryim^Scpx f Invcnxory Close Of Monxm I Inventory Beginnimg Of Momxw. Receipts 6c Current Overwcao— Total. fl»OPWCXIONOREFUVEREOToTACK.^l^ DCPT . ImvEnttory Close Of Moi^tm Inventory Beginning Of Mowtm. Receipts & Current Overmeao Tot A I _^_^^_^ -t- fVooucTioNORDELivEAEoToFiM.s^i^^Sepx Inventory Close Of Month Inventory Beginning Of Month RkCEIPTsG CuRREn:T OvERMeAC3_ ToXAL— . PRoOOCXIo~.ORDEUvEfltot> SoriXiMQ, WRAFFif*Q 8c SH'PPlMq^tPl INVCNTORY Close Of Month Inventory Beginning OrMoNTH_ Rccei^-Sfle CuRRBNT OvtRHEaMtDST^c.n J Inventory Clo&E Of Month Standard ESTiHATco Overmeao Cost T"oTAv. Amo Actual Overhead Cost . Amoun L . Leather Number of Pieces Sta n oaro fsTi i-i ATEo Ovc Rhea 3I Cost Actual. Over head Cost .Leather T«TA». A*.«ou ^■«c» JTbT*.i. Amoo'>«t Nur>^BCR OF Pieces .Leather . Leather Standard Estimated Overhead [ Cost Actua.1- OvERHEAD Cost fci, Amoumt "" BT . Note - All Itemb Include Onuy Manufacturing Overhead Expense. I NuroBER OF Pieces "n»TAL. A Standard Estimated Overmcad Cost MOUf» T FOFLM NO. 21 Actual Overhead Cost Total Af^0Up*T Number OF Pisces S TA n O AR D Estimate Over h«ao| Cost T»tal A»-»o 1 Actual. OvERHE.AO a Cos »»« L. ' Ft«c« JP»tauAmow DePARTMt -J TAL. liiRECT Labor DiStributioi>- To The LtATHE-R In P«oce.ss AccuMUi-ATive Basis MOMTM KiMcJ or LKATwEfl _ . . , . Lt athlc* Leather 1 1 1 CATWCR i Ali- LCATMCnS DC-ZKBT-^tNTS N,^~.BtR or PittiS EaT«-»ATI.D DlPtCT Labor C«»t- AcTOAl. Direct Labor C OOT fc 1 1 na Total Ap^ow**t[ r.Bci o« Pieces Sta rs, Cjarc EsTitiATtD I!.>»t.cn Lasor Cost Act w A4_ r CiRtCrLASOB C 06- It^-,.. a . J »«• PtCLJ i'ANDA iiT^-«T[o r LaBch Co 'RtCT ST 1 PH ' ACTUAU CiBt cT Labor Cost - . ,„-! »CA Of p< tees Stamc aro tSTii-ULTCD DiRfiCT Lacor Cost r . A --,1 "* DiwcctLaqor 1 Coa-T- T A ''*'' 1 P.tcts tsT.MATto E.pcc-r LaqoR CofcT- T A 1 »l» 1 AcTwAc Standard Actual D.BE.CT LABOR tSTl^^ATEO BiBtCT ^^'■^ D, BELT Labor Labor P««C»»*TA«K ToTA*. Acri^A4.Si««CCT LA**lt Ti.T*TAi. SrAMOARO Hict Houac H ■ 1 ■ rtn — To,-lAi-ol,..t Pitt t \ ■1 ii '>&C> tT*L AlMOLMMT Ptt«.« R *-«»»T Plus MiBuR /kvimtowy BiaiNNCNd Or Mn^ru 1 X>-rAi \ 1 il 4— ' 1; Co«-r Or D«i.iyt«iea To BeAM Hou»i_ 1 1 1 j: l| 1 InvcjmToay C1.0&K Or Mfti*-rw i 1 1 |l 1 ! BCAH HOUSK i 1 i 1 ii 11 I « UweMToBT BceiNNiMSCr r\o«iTM I CuKBt-TCntCT LaKOK i 1 1 Aco»iui.AT»o Cost Fo»w«i«oco Fi»o" ! 1 •i i 1 1 i J j 1 Total \ , f i h 1 p Ii m, Co»T 0« Di.L.vtBil»Tb T«M Ho>j»r b 1 1 i ii il a. iNvtwTorrr Ccoic Or Mo~t« 1 !l Tan House. - ._. . 1 i i • 0. iMVtMTOWY Be«INN.NG Or MonTM i CuRRtNT DlRICT LaBOB 4 , 1 . AeCOMULATCO Co»T FoB~*«OED f«0~l ^MKviOu* Bc»AA-ri-^CM-r4 Tot A I ; 1 1 i It •• Co»T 0»D»uivl.a,»»ToSri..TT,«jKW»«JTDiBrcT Labor i 1 AceUMUtATSO Cost FOBWABDED i ' j j «. Co%TOrDtLivE«ieaTo Couorinc, &_ 1 1 •. IhvCNTORt Closs Or M<^~T- Coloring & TATt-iQwOBifNG Ucot •. lHVi.NToi«vBs&iKMi«a Or Month i CuaWCNT SlRKCT 1 ABOB i 1 i AccunuLATco Cost FoBwAnoto 1 i Total 1 I — i i «. Cost Or EiuviMiEsTaDKviNa Dipt _ •. IhvCntoby Close Of Month 1 ' 1 i DRYlNft DtPABTMtKT 1 1 ;; ii » Invcntokv Becinnino Or Month CuRRiMT Direct Labob AccwMuuATSD Cost FoBwARoto Fao^^ ^ Palvious DEPAB-rncN-rs Total i I R. Co»T0rDlUVSRlts1b1«.MiMO Dept_ 1 ' B. iNvtNTCRy Closi Or Monti-i I Tackino Ocbabti-icnt 1 1 1 * Ikventory BEamNiMTAI r •. Co»TOrOEi.iyERiisTo5oRT.«a,WBAP- . * INVENTORY Cuosc Or Mamtm 1 5oRTiRo,WRAPPiNa ft SHirrina Debt t » InvLNTORV BCGINNINQ OrMoNTM — CuRRCNT Direct 1 A*nR — , , i AeiuMtfijkTEo Cost FoRwABpso FBor-( 1 _. PRSVIOUS ^CPARTr^SNTS IdI-AI A ToTAuCosTOr Leather Finished ■ «. IhvCntory Ci.o»t Or Month ••"Acti/r->uuATs.o Cost Ino-uoimu Cost Of Ai.i. P«cv.oo» Dt.PAKTMCMT» FORM NO. 22 s DepABTMCNTAiL Direct Material Distribution To The Leather In Prociss Accumulative BaSIS. KiMD« or LcATHcn 1 lATurp Leatmer Leather IeatmCr At.L L.CATMCAS Dt^AHTMKHTd or Pieces 5rAMo^ EftnrtATco Di« rUrswiAL C L«0 set »ST i-dm • .tct AcTu. Direct Mai Con AL rtRIAL r rCR RiEca Nui-i»EW or 1 Pieces Standard EsTlMATtD DiPCCT Material Co»t Actual Direct Material Cost T.TAC A^i-U-tIpVcV Nwi-iacR or P.cccs Standard EiT.i-iATtD Direct -iaterialCost J M« Actual Direct Material Cost T,TA.AHou~TLr?r. or Pitcc» Stanoakd £tTlMAT<0 DiHtCT Material Co»t Actual Direct Material Cost H-.^ A.^« -I ^*" NuiiBcn or Pieces STANtOARO EsTif-iA^fto Dinacx riATK ff 1 Ak Cost Actual. PtALCT MATCniAt Cmt SrAMOARO ACTUAU EftTlMATCO Dl*«tCT >lltf.Cr MatCRIM M ATI, R t A 1. - Hlk.NTA^. T.TA>. AcrwM_Z>>nftCT nAT««tAL D'MCCT nATCMlAL COAY MiOC Ho^>5t ■-"^^"1 ' Pxca. » rtftCC r«-rA.t. ^^ow'o'r r.&ca pLk> • M.NuS Imvlntohy BeoMMiwa Of r\oMTM TtfTAI. : ■ . " ■ BcAn House a. ImvINTOHY BeCINNINCOr Momtm CwW^ewT DlWeCT f^ ATtRlAl.4 | j AccuMUiATlD C«*-r FoawA«i> rua.-^ I |i "Tft-TAL j 1 a Co»T Or DtLiviintstTAiy House «. bnCNToiiv Clou 0» Mo-t,- 1 7am Houst j a. Invintowt Be^rxNiNQ 0»Mo»tw CwMnKNT DmCCT Maxc«iai * AecuiiuuATio Co«tForwabd«o Froii. Total 1 1 c Co«T Or DcLivtmtsToSn-'TTiwQ 8c. 1 — I 1 1 S'i-iTTiNfi( ANO Shaving Dcrt a. Invcktimv BuiNNiNCi Or Month CuMWiNT DlHter MATKRIAl.fi AcCUMUUATCO &J»tFoi»wa<»DI.O 1 -I Ik-TAl. ■■■— 1 a. CcuTOrDeuviRieslo Coi.oR'Mnq Or Month Current BiRtcT MArrRiALt AcCUflUUATtO Ce>«T FoRwAROLD FftOf-l '>RKV.OU» StRAMTmKNTS Total a, CosTOFDtuvt.RiEsTolACKi-.ia Dttn- _ o. Invcntory Close Of Month X«£KINQ Bc«>ABTis,cw-r «t Inventory Bc^'nninc^ Or Month Current DiRtcT Materials AcfUHUCATCoCeaTFoRWAROEO FR0M_ 1 ^ 1 1 Total — 0. Co»TOrDELlVlRie»"IiK«l»MiNuDtRT_ ■ » InvcntoRy Closc Or Moimtu FiNisHiNa Department 1 a Imvemtort Behinni>4Q Or Mohtm Current Sircct Matir.ai-s 1 Accumulated Co»t foRwARncn Fro^ PRCV>Owfc DtRARTr^^CBtTA a. CoSTOrDn.i»tRit3"tiSoRx.iia Wrap- a. (NvCNTonv CuoscOr Mon-tw ,_. SoRTiMa.WffArpiNC^ & SMirrtNC; Dept a Imventcry BtftiNMiNQ Or MoHTw_ Cusrent Direct Materiais ^c^uHULATco Cost FeRkvAroeo From TOTAI OL ToTAi_Co»TOr Leather F.NiiHto ii a. lNvrKfTe>r*v Ci_o«c Of M0NT1..1 I '^~Accwi-ixi.AT»o Cost I^kiluoins Cost Or All Previous DtrARrnEMTS — 1 L FORM NO. 23 d z o JDEPARTMCisiTAL MANUFACTURING OvERHEAO DISTRIBUTION To The LeaTmch In Brocess Accumulative Basis OVKMCAO KiMOR or LCATMtR __ LeATMCB Llather 1 _ I r ATHPB ,_ LFATWfq I r^.Twra Itci-i» or Pieces Ov e R H C A o Cost Actual OvERNeAO Cost T.TA.A„..H.r:r. Nui-taen OF Pieces * Taimdahd Overhead Cost Actual No,,,., Ove« MtAO Cost "' Standard OvCRMCAO Cost ~ T J »«■* Actual OveRMCAD Cost Number or PlCCES STArxOAFiO Ove R HE AD Cost r«-,AL^ a.-^o««t1 '''^* 1 ACTWAI. fl OvERHtAD Cost Nur^BE-R or PitC»» STAr»jOA.RO OvERMEAO Coat Actual Os> ERMEAO Cost Hiot House TOXAI. D.«ccT l-ABOIt PkNCKXTAU. 0» OvKMMCAn. . . . . _ fNVtNTORT Be&INNI>46 OpMomTM RvcKi^T^ ACuhrcmt Oveni-itAn • : pt«ct P<&CC r.^.,. A-.ou~T piKce B6>^M House Co»t OrDtLiveRitsTo BeA" Hou»t_ . a. Inventortt BtOiMNiM&Or Month CwRRtHT OvCRMCAn Total D,«. tt I abok Total OveRMtAo £>»•><> PcRClNTAac Or OvMMr Ar.„ 1 T^TAL a. Cost Op OcLivCRie»1o Ian House _J o. lN»tNTOR>f Cuose Or Montn Ian House ToTAl ClBICLT 1 AI>nB Total OvLKMiAn F »m •.!«• PeKCCnXA&e 0» OveaxiAn o. Imvcntbrv BtQiHHiNtj Or Month Current Ovewi^PAr-. ACCUP^ULATCD Cost FoRM/Anncn FnnM PRKviOuft DePARTr-teNTS Total a. Co»t Or DtLcvtRie»1iSi^.irTiNa Oi. Shavinq Dcpt a, Invcntorv Close Of Montm S^LITTIKCi ANO SmavimG DtPT. Total DmecT Laii--,o Total OveRHCAQ E.xrrM «. Invcntory Bi AtcuwuLATto CorrroR»«ARo£o fRO^. PpftviowR SePARTr^eN-rS I 5e*TiN«.WRARRINa ftSMIPRINa BtPT *• C««T^D«LivE»ita"Ii5o«T.Ma.w.tAP-. ». INVCnTORV CLOSeOr Mn^-r.^ 1 >- lHVt.MTORYB««ll»HlNa 0»MONTM_ Total EiRitT Labor , Total OvenMLAD EjtPeM^i CORRCNT OveauPAn nACCNTAGC Op OveRM*An < e Acev^>TmoCo»T. iNCLUoiN^CosTOrALL pRtviousBePARTMCMTs All Ixews CovcR MARurAt-rup.Na OveRne^o txPeNst. Only ■■■ _j ^ j__ ^ _ J FORM NO. 24 JDiSTRiBu-TioN Sheet Of Freight Charges pREKiHT Charges DebjtedTo Account No. i. 84, 1^ BeD{stri8uted^L Period -From Date d z o Items Covered By Freight Biuu ToTAU Af-IOUISIT DiSTRIBUTl Orsi RA>A/STOC K PURCMA&eS MATERIALS 8c Suppuies Fu&i 1^ OTAL. Offau Lkatmer Shipments Charges ToTAI- FORM NO. 25 CO d z Report Of Tmb £ CuRRCNT- Non-Accumulative MANOrACTURINS CoaT .^AOr^ 1 K1NO& 0» l-tATMER 1 V ATMP R I F ATWC :b . I EATMra Depart mcmt« or ACTUAL. DiwtcT Labcb Co«T ACT«JA»_ Direct MATtRiAu Cost HANUFACXgp tNQ OvC.Rme.aO CofcT ToTAl_ MANurACTUBlNG Cost NorvtBtR or Piicts ACTUAI. D.ptCT Labor Coar ACTUAU DmtcT M ATtniAi. Cost Man u FACTu W 1 oirrriNf^iw#iH|*"Ii'nf:**ii«^pco-r .. _, _ _ iNVKf^n^FTY CtOSC ^' (^OWTH lACKtMa DmPARTMEMT f^oeuCT1OM,0ll0s.UViftl£9l«rtNISHINQ Bej>t Invcmyomv Closc Of F^omtm Finishing Depabtmckx W« A pr f N ^^ 6; S M 1 p p . M a 2)« ^ T" 5 ofrriMQ Wrapping & SmiPPinqDcpt i PnOOUCTiOM OltLcuVERiC»ToF«~iM« OrMoMTM RkcLl^TA S[CuAACM-rFx»«M&* . , . ComT or OtuvLniu%BcAM Hou«e_ Invcmtbmv Ci-osK Of Mo~tw BCAM House a< Ihyimtoby BiC'KN'MQ Orriot<-r«-i AccuMuwATeo Cost FowwAnceo Fwom _ P«i«.au« D«»A(.-rn..T» AceuMui.ATao Cost OrD».iu>iii«*_ O. iNveMTOnV Cl.o«« Q» Mnp.-ri< Tan House a. InvCNTORV Bl«IMNINIi OrMoMTM AceunukATco Cost FonwAMOto AecunwuATco Cost Or Dti.ivi<«ii» To_ Sfn-ITTiNQ flt SHAVrfMOk DtPT. Accw»Tr..r^.. AccwMWLATso Cost FoMwAnose Tr>TA> AecwnwLATiD Cost Of SiLivtttissI^. Finishing DtrAMTi-ieNT a. Inventomy Bf aiMMiNci Or Mo«th^_ CuSHtNT F«BCM«C ^ rnm^ ^sviows S«^AnTi-iftp«Ts Ae«u»«uuATtoCorrO»DtLivs«iE» To_ a. iNvcMTOirv Close 0» Mn~T^ , SoMriN«.WNArPlN« S SHlPPlN^DirX *. ImvcntoMV Skinning Or Momtm. CuMMBmt EjiPSNSa AccunwLATCO Cost FoRwAwoeo ■ ._. mOfA PnSwlOl/« OSPAPTr^lMTS TOTAL ToTAL C*«T Or Leather ^^»ooucto_ :— « 1 1 1 1 Hm-rt-'m.- All Ihvemto«ii.» l.«.LUot AccoMuLATEo Co«T 0» All Prevwus Dep ARTMI MTS ■ -4 FORM NO. 27 r-1 CoMPARATivt Report Of Total Manufacturins Expcn*£ • Manufacturing Expense. Itcms J/l Febroa«t 1 March | April May 1 June JlilY 1 August \ September October || Novei^ber \ TeCEMSER | Total. Year PRtV-OwS VcA« 1 This MorxTM Ye To r AR ATE THIS Month Year To Date THIS Month Year To Date This Month Year To Date Thi» Month Year To Date This Month Year To Date THI6 Month Year To DATt THIS Month Year To Date This Month YB.AR To Date This Month YCAR 1 T1-..6 To Date 1 Month To Date Montm Year To Date Totau AvtRAGiE P«.« Month » AvEWAiiC i PER i MoNTt-t j TOTAL TOTAu *Ui.WACiC Total Total AveRA(iE Tot A I. Total AVCRAQE Total total AVCRAOl Total Total AVERAIaC. Total Total AvCRAai' Total Total AvEOAaE Totai. Total Avlraqe 1 roTAl_ ToTAl_ AvCRAQE Total Total AvtRAaEg ToTAu ToTAi. AvtHAOt XcT*i. TOTAU AvERACjcl Al-IOONT AI>^^UNT A(^Ow«^ t- A*^OoNT 1 Direct Labor 1 I 1 1 Direct Ma.tpr,ai_<^ OvE-Ri-iEAD:- Inoirect Labor ItMDiBccT Materials. 1 1 Lksmt MeatScPowKR ' 1 ■ MAir>iTENAMce S< Repairs i 1 j i Depreciatiom [ iMSURAKir E TkxES St-ari e - j i \ 11 Gar Af-, F 1 Railroad Sid>»«5 & Equipment. Ge^^je-R*-!- OrMiscei.i.aneou6_ 1 To-TAl OvERMF. AI-l 1 1 "Total LaBOH MaTERiAuSc OvERmeaO 1 ToT».v. P<»OCC«S ll»vtN-^0«V BCSININIMG Of _ Pep. CO "I«TA1 . r (■ I li-TAL PnocCSs l«vtNTORV Clo^e. Cf \ "^r'-»- "-lANiuFACTuRiNG Cost AluLe-AT"£R 1 1 1 i ■ K'"*DS Or LCA-T'MC.F* [| ft^oOuCT ON Cost rtllFooT P»OOUCTiC >•>! Cost P»»«Fo*T Productk 3N Cost P«(l Foot Product i »M CofcT r Pm Foot |f^>OOOCTIOH CoaTPtnFooT PHOOUCTIO»4 Co«tP»«Foot Production Cost ^R Foot Production Co«i Co*tPcr Foot Production Cost F^R Foot ^—^-^ — — ^ Production CoStPbr Foot H ProOOCTicn Cost PmitFoo-r Foot 1 Procvjc-.om Cost 1 1 1 1 j I 1 1 \ 1 i 1- s 1 1 ! ll 1, ' ll 1 i 1 r f i • 1 1 « \ i 1 1 1! i 1 ! 1 3 1 1 1 1 1 1 1 1 \ 1 1 ^ 1 1 II 1 Ij t 1 1 [ i 1 i 1 1 1 1 Ij » ! 1 I !) ' \ ' !i j 1 :' 1 a n 1 i 1 1 1 I \ 1 i i \ 1 __ FORM NO. 28 d z o CoMpARATive Statement OF ^Detailed Departmemtal Maimufacturinq Overhead -J _. From Xr, ^RE5C NT Past Hide Hcuse "Tw 1 s Year "To Date Last Year Prcseimt !=A5T Be-ai^ TmtsYear House Tx>Date Last Yc a r Present Past Tan House This Ye arTo Date 1_aST Year Present Splitt Past iNQ And Shaving Dept This Year 1^ Date Last Yf.ar C O LOR IN ■i AnC TATui^OCRlN TmisYearT^ Datf 1-A6T "'e.A^ l»-Dlt< tC^^ L A HCR PER l-IOMTH Oe« f-IOMTH I^ONTH r^ONlTM TOTAC PER Month Totau P£« Month MorMTH Montm ToT/».l_ Ave « ACi E Pen MoMTH TOTAl- AvtR*>at PtR MCNTM Month Month ToT/<»M_ Av E R AGi E pe n Mt M-n-i TOT Al_ AVE Rrffc^cie PEP IVVOMTH Mcr^TM r^oNTM T3-r/^^ Ave R ACi t PtP Mom rwi InO = iNDIRtCT MaTERial«=. Light He.AX & Powro MAlfslTE-NANCE. & RFPAitae. DepRECIATiom (NSuRANCr Taxes Stari f Garage | ■■ ■ RaIlRoAO SlD)Mq &EC)UIPMENT_ G.ENERAI. Or MiSCti_i.ANEOyS_ 1 i "ToTAu Mf&. OvtRMEAr^ PoODUCTinM 1 L FORM NO. 29 o d z O COMPAI^AT-IVE. DeTAII-ED AhJALYSli > AuxiL-iARY Department ExPEN5i_ Departments LeACM Hou^e LiQHT, Meat & Power. I^iNTENANCE 8c Repairs, StabuE. , CaARAGiE LE>«C>-teD Direct Labor Direct Material Produced K.VV LssSrCAn Over m e: a>d Period ' FRor-\, Indirect Labor Raii.roaoSio>nq flc Equipment Brf- Product Dept. General OrMisceluaneous. Total Indirect Materials Li Ye a r • Un.t Costs U Cent* Ptp Ptct Cr Foot 1 DtPA«T«lNTS JaNv>A»V I FcaauARv II r^ARCM 1 Ap« < ». D"0£CT f^>Tt«tAuS MfG Ovl*»wiAO ToTAu 1 ■ 1 DmicT M»T«iiiA».« 1 Mro OviPMtAo To-TAi. Ij D'P tcT LaBcr D-ntCT MATtn.Ai.£, Mra OvEHMCAO To TAl_ D.RecT i_ABOO D.PtCT MAT£P.AI_S Mr^ Ov«B»-tAO 1 1 AcTlJAi. Stamda^d AcrwAL. Stakoarc ACTUAC 1 Stamoakd j Actua;. S-.-:;*"^ ACTUAU ..A..A.O 1 ACTUAU 1 Standard ACTWAi_ STAOi 3A.ro A.... ClT AISDARO ACToAU Stanoaoc AcTuA-L Stand ARO ACXUA^L StanDaro Ac -r ^ A ^_ Standard Act -iAt S^AN OAOO Act- UA.l_ StanOa«c Act t A w ■ - ■'■ .o- T Aw - 1 mOm- A<«t^ fc>» »t t*»><*« »>«rT.«« cA'T.** b»T>«a »*M MOM- M««- ««■.. 1 n NO*. kATtW l^T<«« «»•▼.•■ *»*,,» t^V.wa. ».**..« t^*"! j .»* •• 1 ..»' -t r«o»»- ••ON- NON- ■*A^ ^Ar.*,!. ^»T.,t Ac-: - — I,' *«- - J- fcA».*» LA«'.« AlC^—»' »«.*.— w *•'■-• ^A- •« ^- ""• 1 ; ' r 1 1 : I 1 i 1 1 : ■ : 1 ! 1 1 Cokop>*«a Afto^ATu'OuoAiMQ L^wT , . 1 ! 1 . ■ 1 ' T ; 1 ■ i ' i t 1 [ i 1 1 . . ■ 1 ' [ 1 ^ ft ^ ■ • 1 I 1 4 5«*tim«,\aM*»*i««4 A»«SMi»riM^D«»^ ' 1 . < — ■ — ■ — [ 1 — 1 -* . 1 ''«•■ 1.^ — . 1 ' ■ ■ — — t ■ i ; i ! 1 M^ k y JvjMt 1 Ju^v Aoftv^ST 1 . 1 1 H.o» M#...^« 1 \ 1 1 1 . 1 1 1 i Coi_«II>m4 Amo FA-r(.'OUOM«-r MS 4 ^ * i -. J 1 { i 1 1 Av 1 Fuui-V CAR AvtRAcit Pntvous Vbar ■ 1 . * J 1 1 i H 1 1 AVCRA<&C FtvE- YtAPS j FORM NO. 3 1 REDUCTION RATIO 14 > CO A^ .^/' <^.4 s^/ 8 o i 3 **;.' -p^ o Ol en 3 3 3 3 3 ^. s?A .'^A > A^' ^^;#^ o 3 3 r„V .^^<^^ V r^ ^^ > Q) DD cr O > %c^ o m DEFG ghijkli FGH defg GHIJKLMN Jrnnopqrsti d X 1— » 3" ^ IJKLMN nopqrsti KLMN ijk mn 23456 < o ^ o ^ ° o go N CO SO 00^ -0 TUVW 12345 STUVW Z12345 RST stuv $c OOM a>x X < O OOM X o M 8 3 3 c^ ^<^^ ^^^"^ V t' <^ ■fc ^o f^ Kr ^^^T.^^^^ i^ i^ IS Is O 00 b K3 ^^O & fp fe- rn o 2.0 mm ABCDEFGHIJKLMNOPQRSTUVWXVZ abcdefghiiklrinopgrstuifwuyj 1234567890 ABCDEFGHI. KLMNOPQRSTUVWXYZ abcdefghi)klmnopqrstuvwxy2l234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghij Kimnopqrstuvwxyz 1234567890 o ■o pi -0 > C CO I ^ i m m 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 01 cr o > %^ I? ^i tn o w 3 3 3 3 3 3 o- O > Is ■o 2 CD a, 2 o m CJI=5 ^ ^ o o X < X -< rsi s £ PayRoi-i- Control Account No. 6i DiSTRiBuTioM Sheet MoMTH Or_ "ToTi^L Af-^o^-»^*T Cm A«^EO To Acco'-^ntNoC-I ToBEDi^T'^lB^i"'''*"'^ 1 J>iSTRiBu-riorM AcCourMT No. Al^OUNT Ao*^t>^'^TR^T>AH DroT Sai a»is-«v 4-:^ Sp» 1 INr^ DePT S>kL.A.Rl£<^ 4-4- Better MEKT In Rrocess- Labor -A-cq • T^MKifT^Y *^^7 _B-(,q__ (AStPARATt ACCOUNT »-IV4r AC O^CIMCO fOH tAC Other than Tannery F*i-ants — Labor_ l-< TAMNfcRY.) T^-TAI FORM NO. 32 o Deprelciatioki Conjtrol. Acoouimt- No. (>5 DiSTRiBvjTioM Sheet Mow-ru* Of Total. AMouMxCHARGtoToAccouNX No. C>5 "FoBe Distributed Distribution ACCCMJHT No. /\r^oursjT 3uii.DiNas IAacmimeRY Tools 8^ epUlPMCNT ru*^''. .A-^q Xakjisierv "B"'.,. NNeAy.) (A sePARATc. ACCOUNT Htuer ac opchco foa cacm t/ Other Than Tannery Plants Deprecia- tion Tatal- . FORM NO. 33 o z TXX CoiS-TROi- AccooiMT No. 47 JDiSTRiBU-rioM Sheet JDlSTRlBUTlON Account AMoursiT ADr»^iNisTR>vrior>» ]Dept. Taxes ^3 S^ LLIISI*^ T^CLpT T^*^^ ^ -*> 4-4-_ BtTTtRMeNX In Process- Taxes Xa"hfry**a' ...... ,, . A-4S_ Tahnery "R'j. . B--^<1. (ASCPai^ate. AccooN-r muat «E oPCHeo for Each XAr Other Than Tannery Plants - Taxes^ NE.RX.) "Tr»TAt .. FORM NO. 34 o 7^ q Insurance Con-trou Ac-count No. 6.C. DisTRisuTiojsi Sheet t^OhJ-TM Of, Total Ar-nouiM-r CharGiGO To Account No. <»^,Tc>Be.DiSTRiButeo $> JDtSTRI BUTION Administration Dept. Insurance. Seli-inq Dept. Insurance. Betterment In Process- Insura^nce Tan (SI ERV "a — — Tanimery "B!! . ^StPARATt ACCOUNT MOST Be oP£mE.O POtK E/kch TAN HiLE&Skin PoRCMASES & StoRES Other Than Tannery Plants-Insurance Tot A I — - ACCOVJN' _ 4-3, 4-^1- * cry) SI AUL aENERAL INSURANCE. AMOUNT LIABILITY INSORANCC TOTAU FORM NO. 35 Datf FooTAc.c Tally Sheet Sheet No oiaNEo By Kino Of Leather OWAOE j — 1 — . .. 1 II 1 1 i Tj WtlC^HT Pieces X 3 — • ... • 1 1 [ 1 1 4 5 7 8 q lO . _ - ——^—— 1 1 1 1 1 I 1 • 1 1 . 1 II I& 13 14 1 1 1 o IS lb 17 1 L 7^ L 18 20 1 y L o • 1 24 25 27 28 2«T j 1 30 31 32 j j 33 34 35 1 3fe 37 4o 1 1 — — 1 1 fc TAcFaoTAaK 1 I r« ►TAI. Pieces L 1 1 1 Av /«i Mf ASone |_ — 1 — — \- - 1 FORM NO. 36 REDUCTION RATIO 16:1 > CO .'V^ ^. M. '^/ .'^: v^;^^ •v. 00 CO -p" o CJI (ji z 3 z — 3 z > 0) CD 0) cr S-ro 0) O >> ^o m 05.0 CD OfQ -L GHIJKLMN ^Irrmopqrsti HIJKLMN rmopqrsti IJKLMN hijkimn 123456 OPQRS J vwxyz < ^0 5 "'^ TUVW 12345 STUVW Z12345 RST stuv 3 $c: OOM a>x X < o OOM N < ^ X M j^A M. ^a svA ^l^^ ^^T^ s^/ ^« o I > in O 3 3 ..^^ ,> V o o 3 3 .^< C<^' ^p ip C=. fe & 1^1 O 00 ° lo- NO to 10 In 2.0 mm ABCi )EFGHI JKLMNOPQRSTUVWXYZ abcdptihiihlmnopqrsluvwiy? 123456 7890 ABCDEFCIHIJKLMNOPQRSTUVWXYZ abcdefghijk!mnopqrstuvwxyzl234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ?o & g^ & q o a TJ E "O > c CO I u ^ m q 3 O 3 3 0) cr o ^ II |i ^^ f CO ^— ( ■^^ OlX ■sJ-< 00 tM to o 2.5 mm ABCDEFGH I J KLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ^^"^A S-f?; I" Is ?i ^^ Hcq **< 00 Nl 8 3 3 > CD 0, O o m ■vj o o 1^ N < X -< tM ^^% ^^^ d Tabl-e. For Picturing Cost And Seuling Price On Llather Kind Or LEATHER Kino Of Ravvstock Y, E./VP, Dates 1 AvERMCjf Fi&uRES. ■ ' Rawstock Cost Per Rsumo. i AvcRAQE. Weight Per Piece Or Dozen Rawstock Cost Per P,ece Or Do2.em Freight, Insurance Etc. On Rawstock Buying Commission i Total Rawstock Cost Per Piece OrDo2.en. Less;- Glue Stock and Hair Split Ofai>-v) Net Rawstock Cost Pe.r Piece Or Dot-en. 1 Yield Net Rawstock Cost Per Foot Of Leather. Current ManufactoRing Cost Per Foot Aor-iiNisTRATioN Cost Per Foot Selling Cost Per Foot Total Cost To Manufacture And rOARKET L£ATME.R PeR FoOT Financial Cost Per Foot Discount Pp?ofit Selling Price Of Leather Per Foot_ 1 T>-' IL A 1^ O UNIX 1 IMC L V. 'DED For F 'rofit Is SuBjecT 1 '"o A DtDc J C Tl O M fc >R Taxes FORM NO. 37 REDUCTION RATIO 14:1 > CO s?A 0) o > Is %^ ^i go N CO CT>X COM VD O J^A a^- o o 3 3 .^^ \* r^ ^<9 cr o > N CO cn< ^< CX)M o ^ 00 00 -P:^ o en CJI — > 3 3 3 3 3 > o m OfQ 5 CD=5 Z >vl o o c < X N CO H M A^ ^. .".^ <^.' ^. ."5'^ o 3 3 .^ b^' ^^ ^^ ^^.7^ '^.. .a^ > en .a^ .^' o o 3 3 <.<^^ V r^ k<5 ^^O & f^ k^ r;"^fi;Ei!E bo C^ 00 b 2.0 mm *BCDEFGHI IKLMNOPQRSTUVWXYZ aticdefghi|klmropqrstuvw«y?1234567890 ABCDEFGHI JH LMNOPQRSTUVWXYZ abcdefghiiklmno|)qrstuvwxyzl234567890 ABCDEFGHIJKl.MNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 to & ?p & m O o ■o m -o > C («> X TP ^ Oc/) 5 m i o m 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 H-» ro hj Ol o CJl 3 3 3 3 3 << TO si ODIM s» cr o > ls Is N cn CTiX •vl-< OOM o ^A. ^%. ^^f^ CD Qj q o m CD O ^-S O ^ cz X < "< "^ X -< M 00 d z CotAPARATive RE.PORT Of AdmiN 1 aTRATlOrs ExPENSE From .Iakiiiar>^ To Df f- f mopq 1 AdmimistraxioimExpense Items* January || February | March April. M>^Y June Jul_Y y AvjGiOST SEPTEr^BER 1 October | Novembefr DECEr-^BER 1 ToxAu For YeaR 1 Previous Year j Thi s hONTH rEpnoNTH R To Date I^onth Average 1 y^.s To Date | ^°^^^ Average Per Month To Bate This Month Average y -y;^,s T^Date 1! AveRA<5« ftR MowTM tDATE TmiS Month Ave ITAQC Per Month To I^ate This Month AvERAC»e 1 TVits F^R Month B ^ AvERA<5C Per Month To Date This Month Averaqe Per Month To Date This Honth Average Pep"« \ ! ! 1 Stationery &OFFice Soppi_ie& 1 TkuEPHOME: fi(,TE.LEG,RAPW _ 1 j 1 RsfcTATAL _ ( ■ t Production.- Kinds Or Le-Ather P.E.CE S FetT P.fcCt s Feet Pi Id -S FCE r Pieci '.% Fee T PlCC E£ ■ Feet PrccES Feet Pieces Feet Pieces Feet Pieces Feet Pieces Feet Pie.ces Feet Pieces FtCT Pieces Fect p. cots FetT 1 1 '1 1 1 1 \ 1 1 1 1 1 1 J \ 1 i i 1 i \ I 1 1 1 1 \ 1 1 i ! i 1 ' \ j i ■ 1 ToXA I ' \ \ - 1 \ \ ! — — ^— — ^ 1 1 ! !i i FORM NO. 38 Sales Department RkyRoi.i.D»STRiauT\oN Amount CharseoTo AccountNo.44iTo Be DtsTRiBOTiio Period- From. _1^ Names & SAuesMEN'i 5alar\e.s. SiAt^cs men's Commissions Clerks 5/M.ARtCS Stenocsrapher Salaries Fl^4ISME.D Leather Warehouse &AUARie&. Iota I hAtNOrrice:- d z ToT-^V- District "To-r^L_ District ToT/^U District ToT>»L- Etc. ToTAu Alu- FORM NO. 39 • • / ' 4. — - r t. d «! , ^^ ^ refrALff«w9TOCM Vy^«tM«ysltj»PCMA«oi?b1bAceoUMtNo St«< toBcD.s rwmutftS ^ "fb+M.WfrtiM-f All ti A^«f»* cinnK^f, 1 tl " 'im r •^l;^ ' I'^Aflt Moo« te ^flPA"^ •_ '^fe>t PouMp Or SP'^wi^tr.,% * - t i— : ■ ■ - — — — -, Mtt»r« AMtj BKtN9 BoAKfeD 1 -^- _, 1 .:..: 1 f.^ • » r.--,. W^.i^if* ^.»^»i V/«"4 (1 ♦ ^.»>-#« >»•♦.,... ''t»f»i( Wfctnut r,»-»« W*ni»t W»>>1>> t VV» \m.\\% TS^rmi^ \V>«»^»l t '^p•-»»> |wWin><» y rs«, Bfl Wp'*«sm^ 1 - - . ----- .- . *^ ,..- ^ - _ . - — - _ . ♦ _ -__ — 1 ■^ . _- ^ ^ , 4^ _j - - / __ ' «..* J ZR ■ J 7a 1 1 i ■*° ^ J V 1 ff' 3. 1 ! « : r 1 ■■ . i 1 i i i ^ i 1' » _ »«fcB IB: _| _ : 1 ■ ^-- * k. 1 1 r i 1 =-i - i s- i - t ; 1. 1 :*■ -- ' ) \ • l^ I I r , ' • o o O Rawstock Warehouse Expense ])iSTiltBUTioN Sheet Month Of TBtauRawstock Warehouse Expense CHARGeDToAccouNTNo.5»«NO Skins Soaked ] 1 1 1 1 H Tb-TAI Date | Pieces Weiqhx [1 Piicis Wbiqmt Pite«* WCICIH-T Pi«e«s WciOHT H PiKCftS WeiftMT Pieces WeiQHTj Pieces WeiSHT Pitcts Wti&HT HPiecEft Weicmt Pieces Weic^ht 1 1 1 2. ■ 1 3 4- 1 1 s 1 1 6 1 7 - 1 1 8 Q lo n 1 iz 1% lA IS 16 17 la 19 20 21 22 23 a-4. 25 2& Z7 2R . za ^o 1 31 1 1 To-r-A.i_ — I- u At^OUKT Ch ARGE- ABLC TO CACH CLASS AT - ^ ._, PER Lb 1 ' Rawstock Vv^e- MOU«B ExPCNiie PeR P»€ce In Each Class 1 FORM NO. 40 REDUCTION RATIO 16:1 CO b 3 3 GO 3 3 > Q) CD 0) C ABC bcdef o m BCDEF efghijh DEFG ghijkli FGH defg GHIJKLMNOF ;lnmopqrstuv\ HIJKLMNO nnopqrstuv IJKLMNC hijklmno 1234567 go N CO 00^ N CO C CO CJ^^ co^ < H CT>X $ c: OOM a>x X < O COM ^D X / o -< M lO o o 3 3 J^A j^/ > ^^'j^I .^: o 3 3 .^^^ <.l^ ^5 ■^^ ip O O 3 3 ¥o & ^.y ^O ^^ & r^PEi^Ei; o- 00 n NO b S fc cP^ 1.0 mm 1.5 mm 2.0 mm ABCOCFGH JKLMNOPQRSTUVWXVZ abfdefghiihlm lowstuvwxy;! 234667890 ABCDEFGHUKLMNOPQRSTUVWXYZ abcclefghliklmnopqrstuvwxyzl234 567890 ABCDEFGHUKLMNOPQRSTUVWXYZ abcdefghijk Imnopqrstuvwxyz 12;-4567890 m H O O ■xj m -o > c CO I ^ _1 0(0 5 m 30 O q '^. ^'^ 2.5 mm ABCDEFGHUKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 ^-^^^^. ^^,^^^. .^< ^^^ <^ .v^ r^ ip 0> cr o > IS 50 >< 3J ^-< 00 IV] o % ^p ji- H- ' N> ro CJl O ai 3 3 3 3 3 IT (B OD (» O =. m 3 r- %% ^i ^z so >< 3j ^— I •^< OOtSI o i- ■/^^ ^-v '/^^^4^> > 00 o m ^3i ^ ° O X < ^^ X -< Nl M c z C Comparative Repot^x Of Seuunc* ELxpense Froi-1 January.. ToDecpi^^rpw \ 5Ei.LiN%OUNT FT AMOUMT Jl. Amowmt FT 1 AMCUKT FT P6R FT Af-\OUNT FT AMOUNT "^IJAfooyMT FT AMOUf»*T FT FT FT FT f T ■1 j 1 AnveBTi«iiM^, 1 1 Travplin<^ FxPFNSP!.. 1 1 1 Samples 1 — -1 Stable, Garace Sk R.R SioinaaEpuiPT.Ejcf Finished Leather Warehouse Expense. Fbei&mt 1 1 ReFINISHIN/^ ElPFISIfV 1 Miscellaneous Sav.es Ex.PtNSC - Clerks' Salarif*: 1 STENO&RAPHtRS fSALARirf; 1 1 Stationery And Oftice Supplies TtctPHONt AndTcle.qbapi-1 Expensf Postage -h 1 15I.PRECIATIOIM 1 Taxe* 1 Insubamcp Liqmt, Heat And Powbr Expensc Welfare Wo«K 1 1 ToTAj. Selling ExPtNse Sales Shipments Of Ueatmer-- KiNos Or Leather FEET Ftl :T F«T Fter FK«T 1 FEET 1 FttT FEtT . .— 1 1 FEET FEET FEET FtET FtET fEBT 1 1 n 1 ! 1 > 1 1 1 j 1 8 -| 1 „. 1 1 I ToTAU Sales Shipments i 1 1 1 \ 1 1 ToT>,L Sales Value Of Sales Shipment; $ i $ 1 ^ ^ $ $ * $ 4 $ 4> j $ * Selling Expense PeRCENTAaE Of Sales_ '!n ■,. 1c\ 1^ lo <-;} lA t. ^o o/o ^C Vol «:4 -/<. 5M,PMeN-r« ^ — I 1 1 FORM NO. 41 / REDUCTION RATIO 20:1 > j^l .^A M O 00 O) -P>. o (Jl CJl 3 3 3 3 3 3 > Q) dJ cr O > S-ro 0) O Q-^ ^o o m era r-, CD CD 5;rn OQ X GHIJKLM dmnopqr 3l »— '3"c_ IJKLM nopqr; KLM ijkIm 2345 ^z a^i5 z OPQRS J vwxyz <2 ^5 O So 00^ ^ TUVW 12345 STUVW Z12345 RST stuv ^5 OOM o^x X < U5 ^-< N < O OOM VO X O < ^, M. ^*. ^ > o i 3 t ^; -^ > o o 3 3 ^^ <^ f.% & bo o ^ Ik 1.0 mm mm mm ABCOEFGHIJK .MNOPQRSTUVWXYZ abcdefghijklmnotqrstuvwxyz 1234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijki mnopqrstuvwxyz 1234567890 & & % q O o -o m -0 o>o > C CO X TJ ^ s Ooo 0 00.0 I? 1^ ^ >< 3) C»N4 8 3 3 > 00 0,0 o m m O TO ^ N>.= :;^ Old ^ Oof) ;0 X < *< ■s X •< , 0»-^P»^PATtve RePo«T Or Sci.i.i'»4.>K>4 Expcmsc Items Sal-CsManaGEBS 8i 5AI.ESMtNisSAl.*BltS. Salesmen's Adve»»tiSin<*. ^OMMlSSIO^JS_ Mead Office Gt^eBAi. 5ai-E.^ Dept Travclinq Expenses . Samples ; AwTo Date 5TAOI.E (iARA,i.ES 5-^lf»ME'-'"^5 Op Leather - KiMOS Of Leat m e r Yt- arToDate fVtvioi^s "Yba^ Bo&toim SalE-S Office = CT O > — *^ o ~m Is %^ ^i go N CO '-'—I cn< CT»X OOM o J^d ^^ .<^A J>A A^' s il 3 J" %<^ *'<^ # % 0) O > — H O N CO CT>X ^^ OOM O '^^ "V 00 CjO ^ o CJI Ol 3 — 3 3 3 3 .-v^ A^ > .^.' o :i 3 V ^^ r.<^^ ^cr rp & ^^ > DD o m ^ o o C CO X v.. X o o 3 V fc> fp &■ r"Bri;|:|!|! NO bo o 00 NO b N3 In 2.0 mm ABCDEFGHIJKl MNOPQRSTUVWXYZ abcdetghi|hlmnot>irstuvwxv? 1234567890 ABCDEFGHIJKLIi/INOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyzl234567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklnnopqrstuvwxyz 1234567890 ^^o ?^ & m 39 O O -o m -o > C CO I ^ ^ 0(/) 5 m O m 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234I567890 ^^O & '^^ ^f^ h- » N> ro (Jl O oi — 3 3 3 3 > AB abcde DD 0,0 c2 CT ,;^" o m ^^ <^o Q.-n !^S ?.m CD O f O (wl ^O 3 X t-'3-^ 3x IJKLMNO nopqrstuv KLMNC ijklmno 234567 IPQRS' pqrstu 890 < — 1 8 5 < CX)M UD X O -< « ■^. d 2 a: o Li. Cof^pA^RATive Report Of SEULifsiQ By Districts E.xpeNSE.s pER»Or>-FROM n Sei.uiN<« Expense Ite»«os Head Office GtNERAu Sai-ES Dept f^^ tvv York Sales Office 1 BosTotsi Sales Office H Phiuaoeuphi a Sales Office Chicago Sal^ \ PREC,t.N-r MOMTH Ye A F? To D at e R?Evious Year 1 » »^ o's Preslnt Ye AR To Date P(^tvio«-»s Yeaf* iX Mos Present Month Ye ar To Date Previous Ye:ar ^o s Present Year To Date J Toxau AVEPACC Total AVERAGE PER Mn TOTAL A V E. « AC £ PER r^ <5 TOTAU AvCr»AGt PB.R r^o TUT Al. AVERAGE PER r^a TOTAL Av t R AGE per r-io. Total AwERAGtE PER MO TOTAL AVCRACe moNTH PER Mo ToXA»_ AVCWa 5auE5Mana-FATi-4Pa Warfmoosc: FxpfmSE... ,„ .„ 1 FRriAMT 1 i PF.riMisiHiNf^ ExpeisisE . 1 1 1 MiScellameoos Sa.i-ES Expense .- Clerks* Salaried Stenograph E_ns' Salaries.. i 11 SrATiOMERV Amo Once Suppuie*, Telephome Amo Telegraph Expense PoSXAGC.., • Deprecia-tiom Taxets Insuramce: LiQM-r Heat And Power ExPEN_«iE: Welfare Work To-rA.u Selliimc5 Expense: — _ . ! 1 Sales Shipments Of Leather - Kinds Of Leather FttT Value FetT VALUE FfeET Valoe FeeT Value FttT ( i _. -. f n p— . — . ■■ -■■ ■ 1 To-rA.i_ Sal.es Shipment.") 1 "Total Sales Valoe Of SalEsShipments * SeLLiNQ Expense Percentage Of Sales % ■ 1 FORiM NO. 42 Cor->P'/vpA.-rive Report Of SeuHMCi t.xpeNSE.S By Districts ^-ciK S'«.le:S C 3p»^'cf: 1 BosToisi SauE-S OmcE P ►^•l-ADELPHI A 5a\.E5 OrricE Chicago Sale:s Ofpice: ^ 5anFrancisco Sales Ofdce II "To -r A i_ rV A R To Date P«E5E^4T Mo»^Tt-l Ye AR To Date Pnev'ous Year Presgmt Year To Date Previous Year 1 1. r-loS Present Year To Date. ■■ Previous Year IX r-io' s Present Mo»«lTH Year To Date Previous Year Presen-t Year T^Date: Previous Year iX MIo-i T A u Ave O/VQE ToXA^v. PER r^o TOT AU AVERAGE TOTAL Avfc«ACiE nOM T M Total. AvERAC«E TOT-AL AVCPtACC noMT-H PCR Mo ToXAU average PE R MO T"OTA«_ AVERAGE PER N^O TOTAU AVERAGE »»£.« MO. Total AveRaqc PER r^o Total. Average Total AvERACaC PER —lo j . ■ 1 1 ! VauuE FttT Value FecT VA«.ue FtET Vauvje Fect VAl_Ot Feet Value , 1 1 ^ .. . . r 1 1 1 ■~ L - ...J FORM NO. 42 o p Financial Ex F>EN6E Report Ye EAR Beqinn ING Of Ycar:- Capitau Stock - Coi^i^on - Preferred BoMoeo Inoebtedmess MoRXqACiES SuRPuus Ave RA»G|E Borrowed Money Previous Year. To TAJ Good Wii.1 _ Outside Inve.stments, Liberty Bonos Investments Its* Other R_ants 8( Equipment. "ToTAU ___ ^ NetInvestment Beg»»nninq Of Year End Of Year - Capital. Stock- Com mom - Preferred, Bonded Indebtedness MoRTGiAC^eS Surplus, t Average Borrowed Money Dur»n<^ Year ToTA L Good Will. Outside Investments. Liberty Bonds, iNVESTr^ENTSlNOrHERR-ANTS 8q EK-Kcef>eRa SauARIES Sauarics Total. FORM NO. 44 d 5 Raw«tock Recono Book. Pktail Wawstock DuTiTiyuTiON 0» Pu<»CM ARES LiBtTCO To H.Dt And Sk 'N PowCMAsE And SToPftt CcMxnoi. Account No. 51 ToTAi. PuRCMAse Cost ZUrx N'a PwRCMAACO fnOK i ! Total Invoicc W116MT ToTA-. Pkcc* "ToTAl. Co»T 3l.UNKS> Total UiBTBiBUTioN Of Purchase CC ACONS Cai-FS Kl NS KiPSKIMS U«fi CofrT jazz StitET NJc E.xTa c r-1 es Burr* Co WMICES Eui-i-s Cost B P'Kccs Co»T I Pilct* I LBS Coix f! P'tct* C'-S.T (.'■'■t.-ti HonsEf^ioes Fo*»ete«M Htots COS.T I PitcEb Lae CofrT Otmelps Piccti. LSA FORM NO. 45 REDUCTION RATIO 16:1 A^ a:! -w. A^.' "L/* "* CO 00 4^ o Ol Ol — 3 3 3 3 z _ > 0) DD or cr 0, O CD ^ o m DEFG ghijkli FGH defg GHIJKLMN Jrnnopqrsti ^ X t-'zm IJKLMN nopqrst KLMN ijkimn 23456 OPQRS jvwxyz 5 o ^ o o 5 ~^ go TUVW 12345 STUVW Z12345 RST stuv 3 cr>x $ c= oorsi X X < 1^ o cx)rsi N < o X M 4% 8 o a 3 > o 3 3 .^^ C-. t:^: ^a r^ S 3 3 V x^ ^'a r^ ip ?^ & & ^ 1^ i ll o 00 b k) 2.0 mm ABCDEFGH JKLMNOPQRSTUVWXYZ abcdefghifkim lopqrstuvwKv? 1234 S6 7890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcclefghijklmncpqrstuvwxyzl234567890 ABCDEFGHIJK.MNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 fe> fe &■ O o Tj m -o o>o > C CO I no ^ m a m 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijkl mnopqrstuvwxyz 1234567890 »-» INS ro Ol O Ol 3 3 3 3 3 3 cr o >, Is < 3} N c/) toP OJ> *•< ^-< 00 IM cr o > ^^0 (n Is is >J-< 00 Nl 8 > w o m a> O ^ o O $c: X < -< d O [JL Date Of Purcha.*;? Lot No. F«oM Whom Pu«ci-iAsen, . D. .»>-^.&ee- Oap^i^n Kl Number Of Hpors Or Skjm.-; PnqrwiA-iFn Totai Numher Recciveo ToTAu Invoice Wugmt Toxau Rtctiv.Nc. We.cmt AvtRAGE WeifiMT PiR H,Dt OnSKiK. P.=l S.nr KiNoa 0« Hides On Shins Purchased Mum BEN or Pieces Wki&MT Co ST YieLO RtMAR KS OORTiMQ ToTAt- AvEBA&E. Per Piece Total, invoice Cost AvERAftE Per La Co»t AvERAciE Per Piece Coat CSTlr-iATlo Actual \tl ..— .- rt- \ >._...-» r>_ . . Wciqht Or Thickness GRAOt Pts Ft Pes Ft Pes FT FV. Ft Pcj. Ft Pts Ft Pes Ft P^s FT Pes Ft Pes Ft Pes Ft ^°T*^ 1 FoOTAGt % Foot ACSL •/o P'CC c » f S-tT _ _ 1 II 1 1 I3E.BITS CREDITS Satk NuMBCR or MiOESOd OP Slots Or Skims Total Invoice WiittMT AvERA&t WI.6MT Pin P.ICC CMARaes -A' Cost- DiSPOSITI OM Nul-^8ER or Pieces OR Lbs Cost Per Picca OR Ls. ToTAl- AmOU NT Bauance. j To TAi. Per La. Per P.ecE Date Pieces OR Las Cost 1 * 1 -^—~- 1 • ■ Total ToTAL- ToTAL- — — A- Should Include. IxemiZ-EO H.desOw Sk.kjs Pubcmaseo, FreiCimt, InsuRAmcc, Commissions, Cartaoe Etc B- Should Include. Hiobs Ob 5kins Resold, Croppinqs Sold, A no Hides Or Skins Pu t Into Pf?ocEss — FORM NO. 46 REDUCTION RATIO 20:1 REDUCTION RATIO 20:1 > b 3 3 to o o 3 3 .^< ^:^ U) (Jl 3 0) CT cr ABC cdef 2,^ ^.S^ -.m -m ^^^n "5-"^ — CD fi^ 3 n —J ■ — IJKLM nopqr JKLM lopqr OPQR uvwxy OPQ uvwx f^ CO ^ ^ !r;-i M CO rNJr- •-•—I U1^ uvw 2345 OOM CT>X l£> ^-< O OOM UD O v» v.* CJI 3 3 > o m CD CD OQ -I- X < "< $ N < X -< & rp Kr J^l > 4k .a^ o 3 3 .-v^ > U1 .a^ o o 3 3 .<<^> ^^-\- €& & & & N3 a \\K> O is3 I^ 1.0 mm ^ '' mm 2.0 mm ABCDEFGHI IKLMNOPORSTUVWXYZ abcdefghi|klmropqrsluuwxyz 1234567890 ABCDEFGHIJUMNOPQRSTUVWXYZ abcdefghljklmnopqrstuvwxyz 1234567890 m H O O "o ES TJ OL,"0 >£ w I ^ _1 "CO 5 m 3D O m CJl 3 3 5.0 So •< 33 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 12:-4567890 b 3 3 00 n IS li M CO oorsi ID o 3 3 > CD o m TO I ^ ° O X < X -< M o z a: 2 R»Vi STOCK I).6Tfii»UTlON RtCORD KtND Of Rawstock Ca-J_ Fo« T«E, Mott-TM Of. Stock* U P»ot tSW Alc Df,p««Tn*tNTS Bi4<««**>mc Or ^tor,-ri« nk.M«CM C» Pi«Cftft —tr^ !:a::u.».U...^. iMvttToWY ^T Sc&iN*w>NQ ::u L ft*i..xs j enMif fKCMT Ta^._v 1- SoRT.Nft . WOAPPH»«<« And SutP^iri^a Dt.PA«TMt»«T To ■..*.5 i»>.-: Ca-J- A»€PAOATC 5««e«T Must b» CA»Rt«D Tcf* tAc»« Ct-ASfl Or Rawstoc»» FORM NO. 47 REDUCTION RATIO 14:1 > CO s?A M O O i 3 ^^ U) CO ^ o en CJl — — 3 3 3 3 > 0> DO O >> S,o o m BCDEFGHIJKLMN efghijklrnnopqrsti DEFGH ghijklm FGHIJ defgh 1 IJKLMN nopqrsti KLMN ijkimn 23456 OPQRS jvwxyz X $ cz OOM CJ^X X < VD ^^ N < O CX>M O X ^. > ^«:% O 3 3 \ 1 ^^. ^.. M 8 3 3 ^^c. fp r"PFi!|:|;|; do o ai NJ o N3 2.0 mm ABCDEFC HIJKLMNOPQRSTUVWXYZ abcdetghiiKl-nnopqrstuvwKv; 1234567890 ABCDEFGHI JKLMNOPQRSTUVWXYZ abcdefghijklmriopqrstuvwxyzl234 567890 ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghi kimnopqrstuvwxyz 1234567890 '-to ^i^ fe i? fp fe- rn o o TB m "O om 7 > C u X TJ ^ m 3D o m 2.5 mm ABCDEFGHIJKLMNOPQRSTUVWXYZ abcdefghijklmnopqrstuvwxyz 1234567890 h- » rvj hj en o oi 3 3 3 3 3 > CT S > DO 0) ^ g-ro o-s O" ,;?"^ o m ^s <^CJ CL-n 2.S ^.m rt> CD 2;m ^CD — ♦^ -1- 2:S 3x ^^c 3 I IJKLMNO nopqrstuv K>«=:-s: li :lmnc kImno 34567 IPQRS' pqrstu 890 tub (TiX Oofsi 00^ < —I ^9 s a^x ^ < OOM ^^ ID X O -< d z g Kino Of Rawstock (a-L Rawstock DisTBieuTioN Record Stocks In P«octSS. Aui. DtPABTMtNxs. Bt»TC N«^MocR Cr PiKcts -a* 5't>t» txvtWTeWY At SCOINNINCI E«L*Net ! i 1 Pi« p. ice t>rt»si L 'TS I 0»#AL. Hiot House Oktc Ta »-i_\ Ou r Sn-N^ 5>oc% Beam Hooae r Au L ^ In T^k ».t V OviT SM>««ft ^ iOCi Tan H( rA\.i.y In S»t. S Tai.i.y Oot S>.~s 5.0CS S»L.ri Splitting And Shavinq DkpaRTmcnt C«.)-A»ePAOATe Smcbt Must Ba CarRicd TcR Each C>-ass Of R/kwstoch Ta.i.i_v In 5ntMS TacuV Ou Cot.ORlN& AlxO TatuiOuOPinS Dept Tai.lv In 9M]nS Tauuv Out DBVI'.O DcPAHTI-ltNl Satk Ta I. l V U S.^TS Taclv Oot T».cw14NG CLOAOTr^l Datc 5»».'»» I Taulv 'n Tali-Y Ov/i »>.~&| S.CK» FORM NO. 47 ^ p«» "T-.. NlnMTi^ Oe 1 Sorting . Wbappinoi -To MCl DtPAnTMENT TACniNa DtPABTMCMT riMISMima DePAKTrtCNT And Smppir^Q DcPAWTMtNT riisii&MED Leather ■< In Tai.i_v Out n*Tr T/kui-v •»< TAI.I.Y Out i>Ar« TAi_t-V \^ Tacl-V OvjT l>ATt Tai-i-Y Im Taulv Out DA.Tt Tauuv ItSi Tally Out S»*.'T» &*OK* 5P*-iT5 &"••-» SiOKS S^klTS s«>~» S.Ma S^lTS SniMft S.ot.» &^I..T» SMif«3 &>OB& ' ''LIT '-, 5K.r*S "j.DtS. b«-i..T» 5«>~i &IOCA S»V.TS S*ii»»S '->ir« -s iP^.iS iniftta S'OtS St»».i 1 s 1 r^— ^ 00 g p CctMBiNEo Report On Rawstock, Manufacturjng, Administration, Costs For The Leather Pr< Selunq & Financial 3DUCE.D MesNTi-i Or Kinds Of Le.athe.r A Production Rawstock Cost | Manufacturing Cost | AoMiNiSTRATiors 5g.llinc^ B 1 FiNANCi/vu. Cost Q "Total Cost Pieces Fee.t To-TAu PE R PlEC E Per Foot To-rA.i_ PER 1 -,- FOOT 1 TOXAL. PER PIECE PER FOOT Total PER Piece PER Foot Total PER Piece PER Foot Tota-l PER Piece PER Foot ■ ! 1 1 Xo-r>\u Notes.'- A- Accumulated C< B' As AvERAQE Cost ?ST Of Lea s Are ?\^ Also Productiom Of >t Divisions OfCost, T Same As Shown In Table 5 Chapter H For Sorting Wrappinc? &. Shipping, Dept. Should Be Used In ' ' XMife Report. HE. Per Piece And Foot Costs On All. Leathers Will BeThe Same,The Total Amounts Differing With The Production Of ELacm. FORM NO. 48 GRAND ALL-THIELKE CO. PRINTERS=: Milwaukee, Wisconsin COLUMBIA UNIVERSITY 0032055943 ^m X> ^3^-3S' l~/s- NEH APR o«]999 ♦■''^.:«...., ^ ■ r\ END OF TITLE