|
Railway Accounting Officers Association Forty-Second Report 1926 Hard Cover
Railway Accounting Officers 64th Annual Meeting 72nd Report
Hard Cover
352 pages
Copyright 1958
CONTENTS
Organization 4
Officers and Personnel of Committees, 1958-1959 5
Minutes Sixty-fourth Annual Meeting 15
Addresses :
Greetings, Hon. deLesseps S. Morrison 25
Accounting: A Major Tool of Management, Wayne A. Johnston 60
The Changing Transportation Outlook, Burton N. Behling 67
Statistical Responsibility, E. S. Root 73
Simplification of Clerical Work-Rates, L. C. Chamberlin 76
Railroading in Foreign Lands, Loyd J. Kiernan 80
Preserving the Fundamentals, A. R. Seder 88
Automation in Passenger Accounting, B. A. Corkran 95
Accounting Controls in an Electronic Computed Operation,
R. C. McGowan 100
Chairman's Address, F. E. Martin 104
Reports, Committees:
General 108
Statistics 140
Freight 162
Passenger 207
Disbursement 239
Terminal Companies 275
Motor Bus, Truck and Air Transportation Accounts 276
Water Line Accounts 278
Refrigerator Carline Accounting 279
Special Committee for Contact with R. R. Commissioners 281
Memorials to Deceased Members 285
Rules of Order 293
Addresses, Previous Years 299
Annual Meetings 302
Officers-Previous Years 303
Membership Roll:
By Companies 307
Honorary 326
By Individuals 330
Deceased Members 343
Subject Index 345
SUBJECT INDEX
Abstracting manually or by machine operation, Freight Rule 110-C 177
Abstracts of interline waybills received, Amendment of Form AD-104 191
Account 821, Reporting empty trailer on flat car miles 137, 151
Accounting for certain costs of operating dining and buffet service and analogous items 145, 261
Cost of magnetic tapes used with electronic computers ..295
of hot box detection equipment 265
of welding rails into longer lengths, I.C.C. Subject No. 461-proposed amendment of Case A-101 136, 264
principles requested by New York Stock Exchange, Cooperative study of 127
Accounts with U. S. Government for transportation services, Status of 116
Activities, Research 118, 257
Additions and betterments 244
Adjustment of errors in switching settlements-Freight Rule 243, Suggested minimum for 182
Analysis of current calculation of A.A.R. reproduction for freight cars135
Anderson, Enoch-Honorary Membership in Accounting Division 110
Annual Meetings,
1958 108
1959 139
1960 109
Report Form A, Mileage Operated-Schedule 411 of 160
Antrim, H. H.-Honorary Membership in Accounting Division110
Apportionment of the interline freight revenues, Cost of 162
Astray Freight Waybill, Suggested redesignation of A.A.R. Standard Form AD-100 201
Audit and Record of Vouchers and Bills 241
Office-local and interline, Passenger accounting 210
Auditing in whole dollars, Freight accounting and 199
Barnhart, S. H.-Honorary membership in Accounting Division 110
Bases, Simplification of passenger division 122, 212
Bills for icing and diversion charges on perishable freight, Delay in presentation of 166
Book type ticket for exchange transactions, Special 221
Captions and prescribing codes for columns on Form AD-14, Defining.217
Car repair bills, Clarification of Disbursement Rule 23-draft settlement of 266 Vouchers and Bills 242
Cards for preparation of interline settlements-Amendment of Freight Rule 110-B, Use of simplified rate and division 187
Carload consignment loaded into two or more cars, Waybilling single168
waybill analyses, I.C.C. 145
Cars equipped for trailer movements, Classification of flat 158
Carter, T. P.-In Memoriam 286
Case A-101, Accounting for cost of welding rails into longer lengths, I.C.C.
Subject No. 461-proposed amendment of 136, 264
Catt, C. E.-Honorary Membership in Accounting Division 110
Central rail travel credit billing bureau, Establishment of a 226
Changes made in station accounting code numbers, Notification of 170
Charges for certain federal services, User 160
Chessman, G. E.-Honorary Membership in Accounting Division 114
Classification of flat cars equipped for trailer movements 158
Clough, E. L.-Honorary Membership in Accounting Division 115
Code Directory, Maintenance of Freight Station Accounting 171
for shippers and consignees, Establishment of a numerical 118
list, Freight Rule 260, Proposed expansion of203
numbers, Notification of changes made in station accounting 170
Suggested Amendment of A.A.R. Standard Forms AD-108,
AD-126, and AD-148 to provide space for road 191
Collection of charges on shipments consigned to the Government but not covered by Government bills of lading, Proposed elimination of Freight Rule 224-Responsibility for 175
Federal Income tax on wages at source 247
Commercial bills of lading in lieu of Government bills of lading on small L.C.L. shipments of U. S. Government freight, Proposed use of 176
Commodity Credit Corp., Land Grant Deductions on shipments of 204
Classification, Freight 165
Code number or footnote for reporting of certain T.O.F.C. traffic, Proposed assignment of 154, 173
statistics, Domestic water carrier 144
Compliance with Freight Rules 5-B and 19 199
Copying processes, Potential advantages of new 218
Correction account, Suggested recommendatory combination form for ticket redemption and unit 233
Cost of apportionment of interline freight revenues 162
Costs of operating dining and buffet service, Accounting for certain 145, 261
Damaged Freight-Freight forwarder traffic, Over, short and 180
Defining captions and prescribing codes for columns on Form AD-14217
Definitions for Rail Travel Promotion Agency coupon endorsements "RTPB" and "RTPP," Proposed 227
Delay in presentation of bills for icing and diversion charges on perishable freight 166
Delinquent accounts, Absorption of 235
Depreciation accounting 122
Destruction of records pertaining to Government payments for passenger traffic 116, 222
Detection equipment, Accounting for cost of hot box 265
Dining and buffet service and analogous items, Accounting for certain costs of operating 145, 261
car methods and accounts 241
Disbursements accounting, Manual of plans and methods for 256
methods and procedures for 239
new Methods adopted for 252
work, Program of educational training of employees in.256
Diversion charges on perishable freight, Delay in presentation of bills for icing and 166
Division bases, Simplification of passenger 122, 212
of family fares 235
Domestic water carrier commodity statistics 144
Economies in compilation of statistics, Simplification and 153
Educational training of employees in disbursement accounting work, Program of 256
employees in passenger accounting work, Program of 214
Electronic computers, Accounting for cost of magnetic tapes used with265
Employees' salaries-states, cities, boroughs, school districts, etc., Withholding of taxes from 252
Equipment rents, and joint facility rents between freight and passenger service, Proposed revision of rules governing separation of operating expenses, railway taxes 147, 258
Exchange transactions, Lifting unused tickets on 230
special book type ticket for 221
Expenses for operating mobile tank truck used in supplying diesel fuel oil water, sand and lubricants to diesel locomotives, Distribution of 265
Family fares, Division of235
Federal Government services, User charges for certain 160
Flat cars equipped for trailer movements, Classification of 158
Ford, J. R.-Honorary Membership in Accounting Division 110
Form A-Pages to show year, I.C.C. Annual Report 159
Proposed Revision of Schedule 531 of Annual Report 157
AD-14, Defining captions and prescribing codes for columns on 217
AD-100, Astray Freight Waybill, Suggested re-designation of 201
AD-104-Abstracts of Interline Waybills Received, Amendment of 191
AD-108-Statement of Differences, Suggested amendment of 184
AD-111-Freight Waybill-Preferred Movement, Amendment of200
AD-134, Showing of month and year of settlement on transit freight waybill 192
AD-148, Use of translucent paper for printing correction notices and proposal to make mandatory present recommendatory 201
Proposed Revised Universal Switching Statement 172
Forms AD-1 and AD-14 to provide column for coming on junction, Amendment of passenger 234
AD-8 and AD-8-A, Suggested revision of passenger 213
AD-108, AD-126, and AD-148 to provide space for road code numbers, Suggested amendment of 191
and procedures for mechanical applications to interline freight accounting 202
Freight accounting and auditing in whole dollars 199
Forms and procedures for mechanical applications to interline 202
Simplified Methods of 163
bill, transit 189
cars, Analysis of current calculation of A.A.R. reproduction costs for 135
charges on company material, I.C.C. Subject No. 447-Proposed modification of case A-163 126
Commodity Classification 165
waybill-Preferred Movement, Amendment of Form AD-111 200
Fulton, H. L., Jr.,-Honorary Membership in Accounting Division 110
Fulton, R. L.-In Memoriam 287
General Committee consist, Amendment of Rules of Order138
Goldblatt, M. B.-Honorary Membership in Accounting Division 115
Government bills of lading on small .L.C.L. shipments of U. S. Government freight, Proposed use of commercial bills of lading in lieu of 176
lading, Proposed elimination of Freight Rule 224-responsibility for collection of charges on shipments consigned to the Government but not covered by 175
payments for passenger traffic, Destruction of records pertaining to 116, 222
shipments waybilled to stop in transit-exception to Freight Rules 10 and 216 168
Hale, H. C.-In Memoriam 290
Healy, T. M.-Remarks by 36, 139, 267
Hepler, O. M.-In Memoriam 291
Honorary Memberships :
Enoch Anderson 111
H. H. Antrim 113
S. H. Barnhart 113
C. E. Catt 112
G. E. Chessman 114
E. L. Clough 115
J. R. Ford 113
H. L. Fulton, Jr. 114
M. B. Goldblatt 115
R. P. Jones 114
A. W. Lavidge 113
J. P. McDonald 114
J. G. Moors 115
A. P. Neill 112
L. P. O'Connor 111
J. J. O'Neill 112
M. E. Pierce 111
G. H. Smith 111
G. C. Sprague 112
W. D. Steele 112
J. L. Taylor 112
L. L. Taylor 112
R. C. Tischhouser 112
A. M. Yost 113
Hot box detection equipment, Account for cost of 265
Icing and diversion charges on perishable freight, Delay in presentation of bills for 166
Income taxes on wages at source, Collection of federal 247
Interline freight revenues, Cost of apportionment of 162
settlements-Amendment of freight rule 110-B, Use of simplified rate and division cards for preparation of 187
tickets, Simplification of 207
I.C.C. Accounting Classification to reflect changeover from steam to diesel power, Proposed amendment of 261
Bureau of Transport Economics and Statistics on punch cards and summary cards, Proposal for submission of various reports by carriers to 124
Carload Waybill Analyses 145
Docket No. 32153, Proposed modification of Uniform System of Accounts for Railroad Companies 129
Subjects Nos.:
447 126
453 127
460 127
461 136, 264
Joint employees, Withholding railroad retirement tax on amounts paid.263
facility bills and vouchers, Simplification of 249
rents between freight and passenger Service, Proposed revision of rules governing separation of expenses, and 147, 258
Jones, R. P.-Honorary Membership in Accounting Division 114
Junction accounts-Proposed new freight Rule 235-D, Time limit for adjustment of 185
Land Grant Deductions on Shipments of the Commodity Credit Corp. 204
Lavidge, A. W.-Honorary Membership in Accounting Division 110
Liaison Subcommittee, Report of 235
Lifting unused tickets on exchange transactions 230
Limited Memberships in the Accounting Division 115
Fee, Amendment of Rules of Order 137
Local and interline, Passenger accounting-audit office 210
Magnetic tapes used with electronic computers, Accounting for cost of265
Manual of Plans and Methods for Disbursement Accounting 256
Railway Statistical 141
Matching waybills and freight at destination, Proposed amendment of freight Rule 82-A 186
Material and supplies (including fuel received and issued) 240
McDonald, J. P.-Honorary Membership in Accounting Division 110
Meal tickets for military personnel requiring two or more meals enroute, Suggested plan for 212
Mechanical applications to interline freight accounting, Forms and procedures for 202
protective service. Proposed revision of Uniform System of Accounts for Refrigerator Car Lines to provide for recording the investment, revenue, and expenses in connection with 279
Meetings, Resolution of policy concerning Division and Committee138
Memorials:
T. P. Carter 286
R. L. Fulton 287
H. C. Hale 290
O. M. Hepler 291
A. J. Pharr 289
E. A. Salomo 288
J. L. Strong 285
Methods adopted for disbursement accounting, New 252
and procedures for disbursement accounting 239
of freight accounting, Simplified 163
Miscellaneous charges accruing in transit, Amendment of Freight Rule 36-A193
Modification of Uniform System of Accounts for Railroad Companies-
I.C.C. Docket No. 32153, Proposed 129
Moors, J. G.-Honorary Membership in Accounting Division 115
Motor carrier freight commodity statistics 139, 160
Neill, A. P.-Honorary Membership in Accounting Division 110
New York Central Transport Co.-Limited Membership in Accounting Division 115
Susquehanna & Western R.R. Co.-Limited Membership in Accounting Division 115
O'Connor, L. P.-Honorary Membership in Accounting Division110
Office methods and procedures 246
O'Neill, J. J.-Honorary Membership in Accounting Division 110
Operating expenses between interstate and intrastate traffic, Separation of159
railway taxes, equipment rents, and joint facility rents between freight service and passenger service, Proposed revision of rules governing separation of 147, 258
Paper for printing waybills-Freight Rule 4 179
Parlor car tickets issued for space in railroad operated parlor cars involving one or more roads, Reporting revenue on 229
Passenger accounting-audit office-local and interline 210
work, Program of educational training of employees in214
divisional bases, Simplification of 122, 212
Forms AD-1 and AD-14 to provide column for coming on junction, Amendment of 234
tariff and divisional publications, Simplification of 120, 210
traffic, Destruction of records pertaining to Government payments for116, 212
Perishable freight, Delay in presentation of bills for icing and diversion charges 166
Pharr, A. J.-In Memoriam 289
Photographic reproduction of disbursement documents 246
Pierce, M. E.-Honorary Membership in Accounting Division 110
Plan for meal tickets for military personnel requiring two or more meals enroute, Suggested 212
Program of educational training of employees in disbursement accounting work 256
Pullman accommodations, Variations between territories of minimum number of tickets required for exclusive use of 225
Punch cards and summary cards, Proposal for submission of various reports by carriers to I.C.C. 124
Purchase orders, Amendment of Passenger Rule 95-Reporting R.T.P.A 219
Rail travel credit billing bureau, Establishment of a central 226
promotion agency coupon Endorsements "RTPB" and "RTPP," Proposed definitions for 227
Railroad diesel and residual oil purchases 160
retirement tax on amounts paid joint employees, Withholding 263
Rails, ties, ballast and other track material 241
Railway Statistical Manual 141
Reconsignments, Change in Freight Rule 49 covering 190
Redeemed ticketeer issued tickets, Handling of 236
Releases, reports and studies issued as information and not considered or adopted by the I.C.C. 140
Repairs to truck trailers moving on freight cars, Accounting for263
Report of Liaison Subcommittee 235
Reporting empty trailer-on-flat-car miles-Account 821 137, 151
of certain T.O.F.C. traffic, Proposed assignment of commodity code number or footnote for 154, 173
railroad statistics quarterly instead of monthly 158
revenue on parlor car tickets issued for space in railroad operated parlor cars involving one or more roads 229
ticket sales bimonthly instead of monthly-Amendment of passenger rules 1 and 9 231
Research activities 118, 257
Freight Tariff 164
Residual Oil purchases, Railroad diesel and 160
Resolution of policy concerning Division and Committee meetings138
Revenue on parlor car tickets issued for space in railroad operated parlor cars involving one or more roads, Reporting 229
Revision of passenger forms AD-8 and AD-8-A, Suggested 213
R.T.P.A. purchase orders Amendment of passenger Rule 95-Reporting.219
Rule 4, Paper for printing waybills-freight 179
7, Compliance with freight 188
10 to cover stop of split shipment loaded in trailer car, Proposed amendment of freight 168
15-F, Revenue waybills held at furtherance point on cars reconsigned prior thereto, but not via such original destination of waybill-freight 179
23-Draft settlement of car repair bills, Clarification of Disbursement 266
36-A-miscellaneous charges accruing in transit, Amendment of freight193
49 covering reconsignments, Change in freight 190
79 to include Rule 207-1 in exceptions, Amendment of Freight Rule 206 and Overcharge 202
79-G, Suggested elimination of freight Rule 106-G and overcharge 183
82-A-matching waybills and freight at destination, Proposed amendment of freight 186
91, waybilling astray less carload freight, Proposed addition to freight177
95-reporting R.T.P.A. purchase orders, Amendment of passenger219
110-B, Use of simplified rate and division cards for preparation of interline settlements-amendment of freight 187
110-C, Abstracting manually or by machine operation, Freight 177
111, New Freight 170
170-C(2), Proposed reduction of time limit for adiustments-Freight 174
206 and Overcharge Rule 79 to include Rule 207-1 in exceptions, Amendment of Freight 202
206-G and overcharge Rule 79-G, Suggested elimination of freight 183
207-1 in exceptions, Amendment of Freight Rule 206 and Overcharge Rule 79 to include 202
224-Responsibility for collection of charges on shipments consigned to the Government but not covered by Government bills of lading, Proposed elimination of freight 175
235-D, Time limit for adjustment of junction accounts-proposed new freight 185
243, Suggested minimum for adjustment of errors in switching settlements-freight 182
260, Proposed expansion of code list-Freight203
307 to reduce time limit for issuance of tracers and provide penalty for non-replies, Amendment of passenger 230
Rules 1 and 9, Reporting ticket sales bimonthly instead of monthly-amendment of passenger 231
5-B and 19, Compliance with freight 199
10 and 216, Government shipments waybilled to stop in transit-exception to freight 168
governing the separation of operating expenses, railway taxes, equipment rents, and joint facility rents between freight service and passenger service, Proposed revision of 147, 258
of Order, Amendments of 137
Salomo, E. A.-In Memoriam 288
Schedule 441 of Annual Report Form A, Mileage operated 160
531 of Annual Report Form A, Proposed revision of 157
Separation of operating expenses, etc., between freight and passenger service, Proposed revision of rules governing 147, 258
Settlement of passenger transfer charges at Chicago, Uniformity in 214
Shipments consigned to the Government but not covered by Government bills of lading, Proposed elimination of Freight Rule 224-Responsibility for collection of charges on 175
Shippers and consignees, Establishment of a numerical code for .118
Simplification of interline tickets 207
joint facility bills and vouchers 249
passenger division bases 122, 212
tariff and division publications 120, 210
Smith, G. H.-Honorary Membership in Accounting Division 110
Special Accounting Committee on Research, Activities of 118
Split shipment loaded in trailer car, Proposed amendment of Freight Rule 10 to cover 168
Sprague, G. C.-Honorary Membership in Accounting Division110
Statements of differences-continuation sheet, Preparation of 177
Suggested amendment of Standard Form AD-108 184
Station accounting code directory, Maintenance of freight 171
numbers, Notification of changes made in 170
Ticket selling and related 209
Statistics, Domestic water carrier commodity 144
of T.O.F.C. and container traffic, Carload and related 156
quarterly instead of monthly, Reporting railroad 158
Simplification and economies in compilation of 153
Status of accounts with U. S. Government for transportation services 116
Steele, W. D.-Honorary Membership in Accounting Division 110
Stop in transit-exception to freight rules 10 and 216, Government shipments waybilled to 168
of split shipment loaded in trailer car, Proposed amendment of Freight Rule 10 to cover 168
Strong, J. L.-In Memoriam 285
Studies issued as information and not considered or adopted by the I.C.C., Releases, reports and 140
Switching and other services under the provisions of perishable protective tariff, I.C.C. Subject No. 453, accounting for charges for127
settlements-Freight Rule 243, Suggested minimum for adjustment of errors in 182
statement form, Proposed revised universal 172
Tariff and divisional publication, Simplification of passenger 120, 210
research, Freight 164
Taylor, J. L.-Honorary Membership in Accounting Division 110
Taylor, L. L.-Honorary Membership in Accounting Division 110
Tennessee Central Ry. Co.-Limited Membership in Accounting Division 115
Ticket for exchange transactions, Special book type 221
redemption and unit correction account, Suggested recommendatory combination form for 233
sales bimonthly instead of monthly-amendment of Passenger rules 1 and 9, Reporting 231 selling and related station accounting 209
Ticketeer issued Tickets, Handling of redeemed 236
Tickets for military personnel requiring two or more meals enroute, Suggested plan for meal 212
required for exclusive use of Pullman accommodations, Variations between territories of minimum number of 225
Simplification of interline 207
Time limit for adjustment of junction accounts-proposed new Freight Rule 235-D 185
adjustments-Freight Rule 170-C(2), Proposed reduction of174
issuance of tracers and provide penalty for non-replies, Amendment of passenger Rule 307 to reduce 230
Timekeeping, payroll and labor distribution methods 240
Tischhouser, R.C.-Honorary Membership in Accounting Division 110
Tracers and provide penalty for non-replies, Amendment of passenger Rule 307 to reduce time limit for issuance of 230
Traffic, Over, short and damaged freight-freight forwarder 180
Trailer movements, Classification of flat cars equipped for 158
T.O.F.C. and container traffic, Carload and related statistics of156
miles-Account 821, Reporting empty 137, 151
traffic, Proposed assignment of commodity code number or footnote for reporting of certain 154, 173
Transfer charges at Chicago, Uniformity in settlement of passenger 214
Transit freight bill 189
Waybill Form AD-134, Showing of month and year of settlement on 192
Translucent paper for printing correction notices and proposal to make mandatory present Recommendatory Form AD-148, Use of__ 201
Transportation charges on U. S. Govt. shipments accorded transit privileges which are subsequently nullified, Adjustment of 193
Truck trailers moving on freight cars, Accounting for repairs to 263
Uniform System of Accounts for Railroad Companies-I.C.C. Docket No. 32153, Proposed modification of 129
Accounts for refrigerator carlines to provide for recording the investment, revenue, and expenses in connection with mechanical protective service, Proposed revision of 279
U. S. Government shipments accorded transit privileges 193
Universal Switching Statement Form, Proposed revised 172
Vacation pay and allowances, I.C.C. Subject No. 460-amounts recorded by railways to provide for 127
Water carrier commodity statistics, Domestic 144
Waybill analyses, I.C.C. carload 145
Waybilling astray less carload freight, Proposed addition to freight rule 91177
single carload consignment loaded into two or more cars 168
Waybills held at furtherance point on cars reconsigned prior thereto, but not via such original destination of waybill-Freight Rule 15-F, Revenue 179
Paper for printing-Freight Rule 4 179
Whole dollar accounting 228
dollars, Freight accounting and auditing in 199
Withholding of taxes from employees' salaries-states, cities, boroughs, school districts, etc. 252
Year on pages of railroad annual report Form A, Suggested showing of159
Yost, A. M.-Honorary Membership in Accounting Division 11
All pictures are of the actual item. There may be reflection from the lights in some photos. We try to take photos of any damage. If this is a railroad item, this material is obsolete and no longer in use by the railroad. Please email with questions. Publishers of Train Shed Cyclopedias and Stephans Railroad Directories. Large inventory of railroad books and magazines. Thank you for buying from us.
Shipping charges
US Shipments: Ebay will add $1.25 each additional items, there are a few exceptions.
Ebay Global shipping charges are shown. These items are shipped to Kentucky and forwarded to you. Ebay collects the shipping and customs / import fees. Refunds may be issued if you add multiple items to your cart and pay with one payment. For direct postage rates to these countries, send me an email. Shipping varies by weight.
Payment options
Payment must be received within 7 days. Paypal is accepted.
Terms and conditions
All sales are final. Returns accepted if item is not as described. Contact us first. No warranty is stated or implied. Please e-mail us with any questions before bidding.
Thanks for looking at our items.
|