Issue 24 and Volume 60.

AN ACCOUNTING SYSTEM FOR WATER DEPARTMENTS (Written Specially for Fire and Water Engineering.) That the methods of bookkeeping and accounting in water departments vary considerably in each city is quite generally recognized by those connected with water departments. It is frequently difficult and sometimes impossible to account for all of the water used in a system, due to the fact that many municipal water works furnish water to other city departments keeping no record thereof. In any successfully operated business it is necessary to have a satisfactory statement of the financial activities and conditions at least once a year. This can only be done by installing a system of accounting in order to determine the relative cost at which each service is supplied to the citizens. Every gallon of water must be accounted for. Different cities have different methods of accounting. Below are given two systems, one used in a…

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