srILKINSON

Pacific Coast Lumbq Proilucts CAR AND CARGO SHTPMENTS l2l3 Inrureacc Erchrn3c Bld3o

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TUcLc l,(11 conditions, rainfall, blight, insects and what not. Price cutting was rampant; competitors were not to be trusted; the industry was full of all kinds of evils, etc.

Grantedt Yet in spite of uncontrollable conditions, competition and "the evils", some few seedsmen had managed to develop sorurd accounting methods of their own, before the development of any standard system was taken up by their association. - They wcre determining their costs, and using them as the basis for their selling prices-+nd making the profits that they were entitled to. Olher seidsmen are nod seeing the light.

The accounting principles and most of the accounting details that apply to one trade apply to all others.

There are no problems, factors or elements of accounting in one tradc that dealers in other trades do not have to contend with. The preparation of a satisfactory Standard System for any field resolves itself into matter of trained investigation, specialized erperience and common sense, and keeping in mind that an accounting system to bc successful, must bc simple; should be devoid of all semblance of red tape. It should call for a classification of accounts involving no more than necessary effort and expcnae.

In short, the kind of system that can be easily understood, put into cffect, and profitably uscd.

It has been said time and again, and pre(Continued on Page 56)

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NETTLETON LUMBER CO. Orcgon Pinc, Lumber & Lat[ CARGO SHIPMENTS

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