It is sometimes desired to analyze the cost of each building, especially for the purpose of comparing such costs with the estimates. This can very readily be done by preparing some such schedule as follows, showing the various subdivisions into which it is desired to divide the work:

1. Masonry

2. Carpenter work

3. Roofing and metal work

4. Plastering

5. Plumbing

6. Painting

7. Electric wiring

8. Electric fixtures

9. Mantels

10. Hardwood floors

11. General lumber

12. Mill work

13. Hardware

When the bills for these various items are approved, it is indicated on the bill to which divisions the items are chargeable, and when paid the bookkeeper makes the cash book entries in a form similar to the following: "Building Green House, paid J. Graham (No. 5) $75," the number indicating that this charge pertains to plumbing.

When this item is posted to the ledger, the designating number is also inserted. Upon the completion of the building it is then a very simple matter to group together all those amounts indicated by the same number, and thus obtain very quickly a complete analysis of the cost of the building. This analysis may, if desired, be entered as a memorandum on the ledger page. It will frequently happen that one bill may be applicable to two or more divisions, such as plumbing and roofing, in which case the cash book entry must be divided to correspond.