0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 2 2 2 2

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 0 0 0 0

0 1 2 3 4 4 4 5 5 6 6 6 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 2 3 3 4 4 5 5 6 7 8 9 0 1 2 3 4 0 1 2 3

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 1 2 0 1 0 1 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0

BALANCE SHEET ACCOUNTS ASSETS Petty Cash Funds Cash on Deposit Marketable Securities Accounts Receivable - Advertisers Provision for Bad Debts Provision for Rebates Accounts Receivable - Subscribers Provision for Bad Debts Accounts Receivable - News dealers and Agencies Provision for Bad Debts Provision for Rebates Provision for Returns Notes Receivable Accrued Interest Receivable Royalties Receivable Accounts Receivable - Employees Accounts Receivable - Others Inventory - Paper Inventory - Ink Inventory - Other Printing Supplies Inventory - Work-in-Process Inventory - Manuscripts Inventory - Artwork and Photos Inventory - Other Accounts Receivable - Affiliated Companies Securities of Affiliated Companies Land Buildings Provision for Depreciation Leasehold Improvements Provision for Depreciation Motor Vehicles Provision for Depreciation Office Furniture and Fixtures Provision for Depreciation Trademarks, Goodwill, Subscription Lists, Etc. Prepaid Insurance Prepaid Taxes Prepaid Royalties Prepaid and Deffered Circulation Promotion Expenses Other Prepaid and Deffered Charges Post Office Deposits Other Deposit Receivable Advances to Authors LIABILITIES AND CAPITAL Notes Payable Accounts Payable Royalties Payable

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 0 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 3 3 3 3 3 3 3 3 3

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 0 1 2 3 4 5 6 7 8

Dividends Payable Employee Payroll Deductions Employer Payroll Taxes Payable Accrued Commisions Payable Accrued Salaries and Wages Payable Accrued Federal Income Tax Accrued State Taxes Accrued City and Local Taxes Accrued Interest Payable Accrued Interes - Other Deposits Payable - News Dealers Deposits Payable - Other Bonds Payable Mortgages Payable Deffered Subscription Revenue Deffered Advertising Revenue Deffered Income - Other Capital Stock Capital Surplus Earned Surplus Surplus Adjustments Profit and Loss INCOME AND EXPENSE ACCOUNTS REVENUE ACCOUNTS Advertising Revenue (supported by sub - accounts su Display Advertising Classified Advertising Covers Inserts Color Pages Rebates - ABC Guarantees Rebates - Frequency Short Rates Allowances (Advertising Revenue is usually for the net amoun Circulation Revenue - Newsstand (supported by sub Newsstand Billings Chain Store Billings Bulk and Sundry Sales Newsstand - Returns Newsstand - Freight on Returns Circulation Revenue - Subscription Other Revenue : Royalties Book Sales Old Copy Sales Reprints Republication Rights Motion Picture and Television Rights Sales of Engravings Sales of Waste Paper

0 3 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3 3 0 1 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3

9 0 0 0 1 2 3 4 5 6 7 8 9 0 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

Sales of Cuts Miscellaneous (expense directly applicable to production of sund COST AND EXPENSES ACCOUNTS Major Cost and Expense Classifications comprise the Manufacturing and Production Costs Shipping, Handling, and Distribution Editoral and Art Circulation Cost - Newsstand Distribution Circulation Cost - Subscription Fulfillment Circulation Promotion - Newsstand Circulation Promotion - Subscription Advertising - Research and Promotion Advertising - Selling General and Administrative Sub-Accounts to support the fore going are provided Advertising - Outside Publications Artwork - Used Artwork - Unused Bad Debts Binding Branch Office Expense Building Maintenance Cartoon, Drawing, and Illustration Circulars Collection Expense Commissions - Salesman and Others Commissions - Outside Agencies Composition - Editorial Convention Cost Cover Paintings Depreciation and Amortization Donations Dues and Subscriptions Employee Benefits - Profit Sharing Employee Benefits - Vacation Employee Benefits - Other Engravings Entertainment Express Freight and Trucking Heat, Light, and Water Ink Insurance Lists and List Rental Machinery Rentals Magazines Used by Departements Manuscripts - Used Manuscripts - Not Used Miscellaneous

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 5 5 5 5 5 5 5 5 5 5 5 5 5

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 0 1 2 3 4 5 6 7 8 9 0 1 2

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3 3 3 3 3 4 4 4 4 4 4 4 4 4 4 5 5 5 5 5 5 5 5 5 5 6 6 6 6 6 6 6 6 6 6 0 0 0 0 0 0 0 0 0 0 0 0 0

5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 0 0 0 0 0 0 0 0 0 0 0 0

Paper - Covers and Inserts Paper - Freight and Handling Photos - Used Photos - Unused Postage - Magazine Mailings Postage - Renewal Notices Postage - Promotion Material Postage - General Premium and Prizes Presswork Professional Service Promotion and Publicity Service Promotion Material Rent Repairs and Maintenance Research and Marketing Services Royalties Salaries - Executives Salaries - Executives Assistants Salaries - Editors Salaries - Editorial Assistants Salaries - Artist Salaries - Photographers Salaries - Field Representatives Salaries - Accounting Salaries - Clerical and Stenographic Salaries - Other Stencils and Plates Supplies Taxes - Payroll Taxes - Other Telephone and Telegraph Travel Wrappers and Addressing Wrapper's and Shipping Supplies OTHER INCOME AND EXPENSE ACCOUNTS Discounts Earned Dividends Received Interest Income Profit on Sales of Fixed Assets Other Income Discounts Allowed Interest Expense Loss on Sales of Fixed Assets Lawsuits and Damages Other Expenses Federal Incoma Taxes Canadian and Foreign Income Taxes

s dealers and Agencies

ated Companies

scription Lists, Etc.

lation Promotion Expenses d Charges

es Payable

orted by sub - accounts such as) :

s usually for the net amount billed to the advertiser, that is, the gross billing less the agency commision. If d sstand (supported by sub - accounts such as) :

cription Other Revenue :

evision Rights

cable to production of sundry revenue are usually charged directly to the related revenue accounts. If desire

assifications comprise the following : duction Costs d Distribution

stand Distribution cription Fulfillment Newsstand Subscription and Promotion

he fore going are provided as applicable from among the following, provision being made, where necessary, ublications

Illustration

an and Others Agencies

ofit Sharing

partements

g Services

Stenographic

g Supplies SE ACCOUNTS

me Taxes

the agency commision. If desired, a separate account may be provided for the commisions.)

revenue accounts. If desired, separate sub-accounts may be set up for these expenses.)

ng made, where necessary, for breakdown by issue and magazine :

ommisions.)