Form of General Balance Sheet Statement for Carriers by Water: As Prescribed by the Interstate Commerce Commission in Accordance with Section 20 of ... on January 1, 1913 (Classic Reprint) - Softcover

Unknown Author

Softcover

ISBN 10: 1330438248 ISBN 13: 9781330438244

Publisher: Forgotten Books, 2022

Synopsis

A window into early 20th‑century accounting for water carriers.

This text, the Form of General Balance Sheet Statement for Carriers by Water, lays out how the Interstate Commerce Commission required balance sheets to be structured in 1913. It outlines specific accounts and notes that guided financial reporting for carriers, from surplus and reserves to long‑term debt and funded obligations.

• Clear definitions of balance sheet accounts, like surplus, reserves, and working assets, with examples of how they should be reported.
• Detailed guidance on how to classify and present various forms of debt, stock, and advances to related companies.
• Notes and rules that explain when to transfer balances, how to handle discounts and premiums, and how to show net positions.
• Practical context for historical accounting practices used in regulatory reporting of the era.
• A reference point for researchers studying how early regulatory bodies shaped corporate financial statements.

Ideal for readers of financial history, regulatory documentation, and accounting references from the early 1900s.

Edition details

• Publisher: Forgotten Books
• Publication date: 2022
• Language: English
• ISBN 10: 1330438248
• ISBN 13: 9781330438244
• Binding: Paperback
• Number of pages: 32