Cost Accounting in Mining
DISTRIBUTED ACCOUNTS. Taking the first horizontal line,— the item of the boiler-room, we find this account indebted the sum of $99.56 to the machine-shop, $42.89 to the blacksmith-shop, $2.30 to the carpenter-shop, and also $464.92 to the supply-account, all of which represent labor and supplies used in repairing and maintaining the steam-lines, boilers …