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Date of Award


Document Type


Degree Name

Master of Arts (M.A.)


Business Administration


In this day of speed and efficiency there is a large segment of our medium and small sized businesses that is at least in part operating as in the horse and buggy days. The ideas presented here have been developed by actual practice and are based on information. obtained from sources listed in the bibliography. Because these ideas and theories have been modified over a period of four years of application, they seem to have lost their identity. Basically there is nothing new in the world, but man through a process of supplementation or modification has created what appeared to be new or different. My ideas are not new but supported by the use of proper equipment they can produce results which are economical as to time and money.

The need of small business to have information and analysis readily available is as great as that of the large corporation using electronic brains. I feel that the ideas and theories presented in this thesis go a long way toward solving this problem. However, I feel that this is only a stop-gap between the formal journalizing of the past and a mechanical method, yet to be devised, at a cost that all can afford.

The analysis made available at low cost makes it possible for small business to plan its future operation more accurately. The proper use of reserves, in conjunction with this, helps insure the effective continuation of business and gives the proprietor a peace of mind not possible in a hand-to-mouth situation found in a great many operations today.





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