COST ACCOUNTS FOR RECONNAISSANCE SURVEYS. 

 By a. B. Con NELL. 



A simple efficient method of cost accounting is necessary in 

 reconnaissance work if a clear and accurate idea of current, as 

 well as final, costs of operation is to be obtained. 



The system employed should be sufficiently flexible to permit 

 of the read}^ ascertainment of the effects which increase or de- 

 crease in the size of the party have upon the cost per unit of land 

 examined. Only by this means can the most efficient reconnaiss- 

 sance unit be determined. 



The comparison of cost figures from different operations can 

 only be made after a strict depreciation has been written off the 

 Property Account in each case. That is to say the depreciation 

 upon the outfit should figure and not the purchase price. This 

 is a point which is often overlooked and operations have often 

 been made to bear the total cost of the purchase of heavy equip- 

 ment which other parties have later used without being charged 

 a proper rental. 



The cash expenditure therefore, in the case of most govern- 

 mental work, which is continued from year to year, has only a 

 minor influence on the cost of the examination per unit acre. 

 As the size of the operation increases the field efficiency of the 

 party becomes more and more the dominating influence upon the 

 cost of the work. 



The system of accounting which is described below was de- 

 veloped under practical working conditions and proved quite sat- 

 isfactory in meeting all demands made upon it. 



A single small ledger, 8 in. x 12 in., of 200 pages is sufficient 

 for six months' work. Nine active ledger accounts will provide 

 all the necessary detail wihout proving cumbersome. These 

 should be opened, in accordance with the usual book-keeping 

 practice, in the following order: 



Head Office Account. 

 Cash Account. 



Travelling Expense Account. 

 Supply Account. 



