Accounting Systems .281911.29 Edward P. Moxey

title page, 1911

in 1911 moxey s first book accounting systems published alexander hamilton institute. work part of twelve-volume series on modem business, , written particular clientele. series designed home study, partly basis correspondence work, more used comprehensive treatment of business organization , methods persons studying without personal intercourse instructor.

in 1912 review henry rand hatfield in journal of political economy, hatfield explained, such seem indispensable feature there furnished convenient, yet comprehensive, list of collateral references. in college classroom, text can readily amplified suggestions or criticisms of instructor, use of collateral references well-nigh universal. more important isolated student should encouraged compare other, perhaps conflicting, views. furthermore, interested student desires branch out , make more intensive study of topic, touched upon in general treatise in such work given scant attention.

in 1912 review hatfield further explained, subject matter of volumes in general presented. moxey, in volume on accounting systems, presents in considerable detail general systems of accounts adapted respectively needs of building , loan associations, life , fire insurance companies, department stores, gas companies, railroads, street railways, , municipalities. these added chapters on bank accounting howard jefferson, on brewery accounting otto a. grundmann, , on accounts of executors , administrators harold d. greeley. hatfield commented, if criticism made might attention given details of forms, , little emphasis laid on particular features logically require differently ordered accounting systems.

and furthermore hatfield (1912) noted, seems gratuitous print forms of customer s check, bank draft, , deposit ticket. purchase of supplies not particularly different in department store in gas company, or street railway, there repetition in describing handling of purchases in each of these institutions. voucher payments , pay-rolls not referred in discussion of department stores, described in connection gas companies if particularly connected latter industry. chapter on municipal accounts least satisfactory; on department stores particularly clear , interesting.