xt7kh12v6014_127 https://exploreuk.uky.edu/dips/xt7kh12v6014/data/mets.xml https://exploreuk.uky.edu/dips/xt7kh12v6014/data/2008ms006.dao.xml Benham Coal Mines. (Benham, Ky.) 151.0 Cubic feet 302 Boxes The Benham Coal Company records (151 cubic feet, 302 Boxes; dated 1911-1973) focus primarily on the early years of Benham Coal through the 1940s, including office files, Employee Benefits Association records, files on accidents and safety, and photographs. archival material English University of Kentucky This digital resource may be freely searched and displayed.  Permission must be received for subsequent distribution in print or electronically.  Physical rights are retained by the owning repository.  Copyright is retained in accordance with U. S. copyright laws.  For information about permissions to reproduce or publish, contact the Special Collections Research Center. Benham Coal Company Records African American coal miners--Kentucky--Harlan County Coal miners--Kentucky--Harlan County Coal mines and mining--Appalachian Region Coal mines and mining--Appalachian Region--History. Coal mines and mining--Kentucky--Benham--History Company towns--Kentucky--Benham 1940-1942 text 1940-1942 2015 https://exploreuk.uky.edu/dips/xt7kh12v6014/data/2008ms006/2008ms006_16/2008ms006_16_3/16176/16176.pdf 1940-1942 1942 1940-1942 section false xt7kh12v6014_127 xt7kh12v6014 J ·
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AUCOUNTING
Dec. 1, 1941
J. C. Ballard, luditor.
L CO&yIeSqu;OPERRPl0M, 1941
I have gone over yr. Perker's letter of November 22nd
on the above with Mr. Veught and Mr. Gelbreoth. .e, too, ere
pleased with the condition of the inventory eince it shows e
very smell amount of stock over one year old. ye are also set-
isfied with our gross profit ee e whole.
Your statement of the breek·don  by departments gives
mr. Veught end me e chance to go after any depertrant that is
not coming up to expectations.
  The Fu niture Depertment'e gross profit wee slightly
higher than  e expected, but was offset by the Hardware end Fender
Departments being slightly lower than we expected. Since certain
items in these departrents ere cloeely allied, we could have gotten
them mixed up.
how thet the shoe Dopertrent is in such excellent con-
dition with no old etock, we should have e better percentage of
gross profit from this Depertnent.
Since our inventory is in tte beet shape it has been
in for years with very little stock over one year old in any
department, our next profit and lose etetevent should show our
true gross profit; and we will watch the Ahoe, kmrdwere and
Powder Departments in particular.
2 Youre very truly,
BY
J. S. Burns, dest. dupt.
JuH:B

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.11.;; a :.5

 COAL MINES
CO£;L·.I:$;_.,¤£Y
Y1—:..2< -].941
Sales 18L$,9o5.49
Iyqvemtory ll-1-40 59,452;.16
Puruhus cs }_5_b;,_§_9G . 70
Tutu}. exvuilmbla me czivundlss 25].5,948.86
Inveemury lu-DSZL-4;]. 59,4§Q§l.L’>8
Coast of Sales; Lilld '1’r·.mif0.`8 156,553.48
Tmxnsfars 17,949.§[;___
Cost uf Sales l.'>8,5'/4.16
Gyoss Profit 45,59]..55 • 24.Ul%
E;:H~>rE._q:
Salaries 1;;;,22115.20
Rgpuixs and Lx;uiz11:ux1=.m:a 253.87 -
M1exce.Llr.»¤<—w s l,93G•9B
Taxes 60<>.OO
°' Ihlvileaggea 74 .00
Insurmnca Reserve 1.56.00
" P·¤1d 98.2.5
Dgprescjxgtion '?,5'll5.52
Haz 1:01* 142: . 8 6
Ggxmrex], horks E;;g>¤¤¤<=¤ é>;¤·,»25&&•;
` '1‘<..>i;:;l ¤va.iQLa1l>la I»mz‘e.h;·J1dis¤ lL">5,89Z5.C25
’ Izrvczxtory 10/Lil/41 59.415.258
Cum`; uf Lmlms md Ty;`ms;‘i`ears *76,467.64
Tp nsfcrs ____;_,;L)9.65
Cost .;>f ozzlesa r.E•'7,45'·’.99
Lkoexs i xviii ;:I&,z;U9.'74 - :,5.60%
§;w.¤1;¤1s.
Sul ries 3.1,9.;;.85
}26l;;;j_1·g sgid i:·d.i}\'b€1Ill4Tl(iB 5.),47
_ béjscall .n.¤>us E3l=&.6B `
Tasiaeas {SCL! . UO
" CO;:11‘t;y $‘w·iv5..LOg;ez 49•OO
Inmuumcs Rgzmxva *78.00
'° Pzdd 55.2:5
Dgp1·ezc1·¤tion 1§,¤¥€:·L%.':34
Wéztélf vuggv
Gnmarul works i9;·;g»ee:1:¤c· 90i;.U0
Truck Ihcpemso 1,180.230
}’oa·mr and J-•;{_ht 2.>§5U.t5'?
Fuzz]. $*509.09
Byrd Dgbtu _________1_;_<@.’75
Tm; nl E:;_;>e=11s=.a - 19,578.81 - 2:1.59%
NM: 1’10i’i.t 2$,6iB»>.9LS · 4.Gl%

 C 0 A L El I KI E S
., ..G.Q?$;9.I.é*;}€~}*Y,. ,.Qi"`*l¢:e`.?l¢N . ..
LJ 1 TO S}£l··T•S50.l9·&1
Sales .5 75 , 451. . VB
Invemtcwy 5/ 1/ 41 §5U,9l¤.'7¢L
}°ufC1»i=SGS 56 l Zj·Z’2i) .8Q
Tut: 1. Aveilubla L.m·ch.¤um1::e 1iJ'7,.$4Q.59
Im·.z;·.0¤~y 9/S30/·Ll  
Coat Lmf S·?13,•1¢S md Tprznsxfee;  ¤z;,Uzi).l54
T3·•’·1;Sf¢·.·s ` ’/,4{Jl•56
Cost mf 5;.168 54,£»].E:.’?8
Gross i~‘x·c»sj1t 18,8L:-ZSJJO - ;;¥>•G400‘,*$
Exp<·u¤·ca:
.ESaxl‘-Fleas 9,8154.39 »
}l9p:4iz·s amd &·»uintun¢mc0 154.47
h1isc¤».1:.;n;m s 051.44
'Pmxezs   , :20
" Cownty I*;·1v1i¢=,;ez 49.00
I¤ss¤11·eu;c0 Rasa: ve: ¤sE5.0()
’° mm :2*2.50
Dsp1·¤~ci.# tgicm 1;,880.80
Wnteanc 57.88
Gsmer 1 ;.¤1·ks Llgymmc 750.00
'i';·uck Ezepmmc 98::.01
P0=,.·e.ar 2:1113 L1 ht “ 178.90
A EUG].   V
Bpd Dgbtzx (6%a~stZ}.t2e$;ba:d) ___w_;;136.UO
Tam; ZL i~2;c;umz;:e 16,1.56.05 — ;J2;.OO$£
{kat i*y0;i‘1t 52i,6'2£3.95 £‘>.ns4%
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 G 0 A L 11; I N E S
STz—xTTQ»;. NT DF CKJPILIESESAEJY ILAVFLIJTUHY SHG*alN(} NO.
______y_§;;QL..’.&·1 IN 1$'(`_@LCK·CXJT.I$l.l94l
.....*;.-7 ...*i.- ..2.. ..4.... -.2.. .....<=;. ..2.....
Dept. 1 — Dq~u,;;s $$5,9;%.).54 97.67 35.69 49.14 2;2..2;l1 · -
2 I.;-d5.0s' 7,1$£~0.1s5 21012,*/9 67.47 4.54 — ·· ·
5 Ixyy Gwda ::,71:3.94 42$$J.c35 1:87.55 178.70 8,94 28.05 .24
4 Hzxxdwsxra 8 , 108 . 258 141 . 17 $0 . 28 25 . 68 Q. 46 - -
5 Furni tu rs 11 , Bz;6 . $59 156 . 58 148 . 07 103 . 45 45 . 71 · ·
6 Shoes 15,162 .01 15 L¤.61 119.19 ·· ·- - ·
7 G4»nt'zs 8,605.06 J94.05 51.06 .66 10.05 — —
9 £}I.'C)CE}I.`1€8 9,61ib.5'f 40.34 ----·
.1;-6,747. LL4       94.37 -:8-115- .24

 is c 0 A L xs 1 1: 1: s
CONRHS LMHY OPER TIOH BY DEPARTMWB
HAY 1 T0 SE1’1‘. 30, 1941
Dept. 1 Dept. 2 Dept. 3 Dept. 4 Dept. 5 Dept. 6 Dept. 7 Dept. 9 Total
Drugs Ludies' Dry Hdw. I.: 1*111*111* Shoes §&eu's Grocer-
Candy dc Rg:.dy—t0- Goods Powder ture Furnish- ies lr,
Tobacco gggr ___ ings Feed
Sales 12,257.21 6,2250.57 1,876.20 7,311.91 17,245.06 3,979.97 8,417.79 1.6,153.07 73,451.78
Cost of  
Inventory 5/1/41 3,895.56 5,226.75 5,1595.50 8,822.38 10,897.56 3,053.42 7,350.17 8,277.40 50,918.74
Purchases 12,945.74 5,036.35 _____6f_§'LL56 5,464.00 8,782.29 3,569.07 6,764.64 13,115.20 56,330.85
Total Aviiilable Mdsse. 16,841.30 10,263.10 4,049.06 14,286.58 19,679.85 6,622.49 14,114.81 2.1,392.60 107,249.59
Inventory   4,537.66 5,406.50 2,51Q_@.______ 5,515.30 8,501.72 3,346.52 7,696.34 _ 7,714.60 45,229.25
Cust uf Salas sm Trewsfeere 12,305.64 4,856.60 1,538.45 8,771.08 11,178.15 3,275.97 6,418.47 13,678.00 62,020.34
Tramsfars 2,644.10   127.2525 2,6250.57 368.40 60.83 527.15 __ 922.38 7,401.56
Cost f Séxlas 9,659.54 4,735.80 1,411.12 6,140.51 10,809.73 3,215.14 5,891.32 12,755.62 54,618.78
Gross Profit 2,597.67 1,494.77 465.08 1,171.40 6,435.33 764.83 2,52.6.47 3,377.45 18,833.00
  of Gross Profit 21.19 23.99 24.79 16.02 37.32 19.22 30.01 20.93 25.64

 C 0 A L M I H E 8
COHHISSAHY OPERATION BY DEPA.H'X'2@M‘8
1 MAY 1537* T0 OCTOBER 31,1941
V Dept. 1 Dept. 2 Dept. 5 Dept. 4 Dept. 5 Dept. 6 Dept. 7 Dept. 9 Tata].
Drugs Ludies' Dry Hdu. In Furni- Shoes Herve Gr¤ceries
V Candy 6: Randy-·t¤· Goode Powder tune Furnislr &.
V __2>buc co Joey {EE Feed
Sales $14,814.68 8,106.95 2.,511.72 9,044.00 20,753.40 5,026.55 10,760.96 19,649.49 90,667.73
Gost at Sales:
5 Inventory 5/1/41 V 5,895.56 5,E%6.75 25,595.50 8,828.38 10,897.56 3,0£>3.42 7,350.17 8,277.40 50,918.74
Purchases 17,183.51 8,736.86 2,858.76 10,300.13 14,205.61 4,555.50 9,716.49 18,047542 84,974.28
Totfil Available Base. 2:1,079.07 125,953.61 5,654.26 19,1232.51 35,1015.17 7,588.92 17,0:56.66 26,534.82 135,893.02
Inventory 10/251/41 6,135.35 7,625.45 3,608.52 8,514.96 11,678.20 5,455.41 8,960.88 9,656.81 59,435.38
Cost of Sales and Tyemsfesre 14,9%.72 6,328.16 2,045.94 10,807.55 13,424.97 4,153.51 8,105.78 16,668.01 76,467.64
Transfers 3,378.64 166.14 156.85 5,212.43 U 416.31 72.94 574.48 1,151.96 9,009.65
Cost of Sales 11,675.08 6,162.02 1,889.09 7,595.12 ‘ 15,008.76 4,060.57 7,531.30 15,5256.05 67,457.99
Gross Profit 5,139.60 1,944.91 682%.65 1,448.88 7,744.64 965.98 3,229.66 4,115.44 2.3,209.74
$ of Gross Profit 81.19 23.99 34.79 16.03 37.52 19.22 $0.01 230.95 25.60

 C 0 A L M I N E S
G<1mIs:sA;~zY 0P3:1aATION
MAY 1 TO OCTOBLR 31,1942
Sales $84,927.62
_ Inventory 5/1/42 ` 56,139.69
Purchases 77,320.97
Total available Mdso. 135,460.66
Inventory 10/31/42 59,878.48
Cost of Sales & 'Ppzznsfers 73,582.18
Transfers 10 , 062 . 98
Cost of Sales 63,519.20
Gross Profit 21,408.42 - 25.211
Eggense:
Salaries 11,659.17
Repairs és Maintemmce 23.68
Miscelleneous 627.53
Taxes ` 349.00
Insurance Reserve 78.00
" Paid 46.35
Depreciation 3,431. 72 —
Water 60.00
General Works Expense 900.00
Truck Expense 1,262.65 4
Power 80 L1 ht 241.12
Fuel  
Bad Dgbte 239.12
Total Expeme 19,500.67 — 22.73f
Net Profit 2,107.75 - 2.48%
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C 0 A L M I N E S
COMMISSAHY OPERATION
FISCAL YHAR 1942
Sales $190,624.59
Inventory 11/1/1941 _ 59,425.38
Purchases 161,348.80
Total available Mdse 220,774.18
Inventory ;0/31/42 59,878.48
Cost of Sales &. Tremfers 160,895.70
Transfers 19,905.81
Cost of Sales 140,989.89
Gross Profit 49,634.70 - 26.041
Exgensez
u Salaries 83,777.67
Repairs end Maintenance 606.84
Miscellaneous 1,669.64
Taxes 600.00
” County Privilege 49.0C
Insurance R6serve 156.00
" Paid 91.35
` Depreciation 6,863.42
_ water 151.56
Ggnerel works Expense 1,800.00
‘ Truck Expense _ 2,562.93
Power & Light 512.54
Fuel I 1,616.15
Provision for Bad Debts · 539.12
Total Expense 40,996.02 - 21.51%
Nat Profit 8,638.68 4.53$
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