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Full-Text Articles in Business

Total Information System For Physicians: C. 1897, Horace R. Givens Jan 1985

Total Information System For Physicians: C. 1897, Horace R. Givens

Accounting Historians Journal

This note describes an account book designed for the use of physicians, from the late 19th century. In addition to financial records, the book provides space for recording details of the medical problem, prescribed treatment, patient condition, and other matters of concern to the doctor. Records were to be kept for each patient, with supplemental entries by type of case. The book represents an early attempt to provide a total information system for the user; a system in which all necessary information would be available without reference to other material.

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Doctoral Research [1985, Vol. 12, No. 1], Maureen Helena Berry Jan 1985

Doctoral Research [1985, Vol. 12, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Medieval Records of Ombersley Manor (Rentals and Court Rolls, 1300-1500) by Gabriele Pietro Scardellato; Gods, Godsagare Och Landbor 1450-1520: Studier i de senmedel-tida fralsegodsens funktion (Estates, Estate Holders and Tenants 1450-1520. Studies in the Function of the Estates Belonging to the Nobility) by I. M. Munktell; The Politics of Tax Reform in France, 1906-1926 by Stephen Walker Owen; Lonen en Bedrijfsresultaten bij de Nederlandse steenkolenmijnon-dernemingen in de Gemeenschappelijke Steenkolemarkt van de E.G.K.S. (Wages and Profits/Losses in the Dutch Coal Mines in the Common Coal Market of the European Coal and Steel Community) by J. M. G. Pieters; …

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Announcement [1985, Vol. 12, No. 1], Academy Of Accounting Historians Jan 1985

Announcement [1985, Vol. 12, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, April 1985, Accounting and Business Research, autumn 1984, and Accounting and Finance May 1984. Also included are the Hourglass Award announcement, a plea for library and corporate subscriptions, and Application for membership.

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Announcement [1985, Vol. 12, No. 2], Academy Of Accounting Historians Jan 1985

Announcement [1985, Vol. 12, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, Jan. 1981. Also included are the Hourglass Award announcement, Application for membership and a plea for library and corporate subscribers.

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John Caldwell Colt: A Notorious Accountant, Louis Goldberg, Williard E. Stone Jan 1985

John Caldwell Colt: A Notorious Accountant, Louis Goldberg, Williard E. Stone

Accounting Historians Journal

John C. Colt was the author of a successful bookkeeping text which had many school adoptions and at least 46 editions. During an argument with Samuel Adams, his publisher, over the cost of his 5th edition, Colt killed Adams with a hatchet. Convicted of murder and condemned to execution by hanging, Colt committed suicide in prison in 1842. His text, The Science of Double Entry Bookkeeping, first published in 1838, continued in print until 1856.

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1904 Congress Of Accountants: National Or International?, J. M. Samuels Jan 1985

1904 Congress Of Accountants: National Or International?, J. M. Samuels

Accounting Historians Journal

The International accounting congresses, which are held every five years, are numbered under the assumption that the first such international gathering was the one held in St. Louis in 1904. In this paper, the question is raised whether this 1904 Congress should be called "international". There are reasons to believe that the main objective of the congress was to raise the status of the profession in the United States, and that the slight international involvement was little more than window dressing.

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Story Of The Sixth Rule, Benny R. Copeland Jan 1985

Story Of The Sixth Rule, Benny R. Copeland

Accounting Historians Journal

This paper traces the development of the "sixth rule," the last of the six rules which the membership of the American Institute of Accountants approved at the 1934 annual meeting. The sixth rule appeared suddenly in the Report of the Special Committee on Development of Accounting Principles. It was added, almost at the last moment, in response to the issuing of a "Stop Order" by the Federal Trade Commission (FTC) against the registration statement of Unity Gold Corporation. The profession joined the FTC in criticizing the method of accounting employed by Unity. And, as a result, the sixth rule was …

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Book Reviews [1985, Vol. 12, No. 1], Linda H. Kistler Jan 1985

Book Reviews [1985, Vol. 12, No. 1], Linda H. Kistler

Accounting Historians Journal

Books reviewed are: Thomas J. Burns and Edward N. Coffman, The Accounting Hall of Fame: Profiles of Forty-one Members Reviewed by Kathryn Verreault; C. W. DeMond, Price Waterhouse & Co. In America Reviewed by Robert Jennings, Jr.; Esteban Hernandez Esteve, Contribution al Estudio de la Historlografia Contable en Espana Reviewed by Mark Roberts; Leonard W. Hein, The British Companies Acts and the Practice of Accountancy 1844-1962 Reviewed by Christopher Noke; J. Slater Lewis, The Commercial Organisation of Factories Reviewed by Walker Fesmire; Robert H. Montgomery, Fifty Years of Accountancy Reviewed by Geofrey T. Mills; R. H. Parker, Editor, British Accountants: …

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James O. Mckinsey, Tonya K. Flesher, Dale L. Flesher Jan 1985

James O. Mckinsey, Tonya K. Flesher, Dale L. Flesher

Accounting Historians Journal

The first book on the subject of budgeting, and the first textbook on managerial accounting, were both authored by James O. McKinsey, a professor at the University of Chicago. He was also one of the main contributors to the development of accounting education in the United States during the first third of the twentieth century. He became president of the American Association of University Instructors in Accounting, the predecessor of the American Accounting Association.

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Evolution And Current State Of Financial Accounting Concepts And Standards In The Nonbusiness Sector, Raymond E. Figlewicz, Donald Terry Anderson, C. David Strupeck Jan 1985

Evolution And Current State Of Financial Accounting Concepts And Standards In The Nonbusiness Sector, Raymond E. Figlewicz, Donald Terry Anderson, C. David Strupeck

Accounting Historians Journal

This article presents a condensed history of significant post 1900 developments in nonbusiness financial accounting practices and standards, and highlights some of the major issues in the recent increase in interest and activity in nonbusiness accounting. It includes consideration of federal, state, and local government units along with various types of nongovernmental nonbusiness entities. The initial section of the article traces both the development of fund accounting techniques and the discovery of their inadequacies. Next, the article discusses developments in standard-setting and the search for a sound theoretical foundation. Finally, it presents a current profile of nonbusiness accounting. The article …

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Spiraling Upward: Auditing Methods As Described By Montgomery And His Successors, John Holmes Myers Jan 1985

Spiraling Upward: Auditing Methods As Described By Montgomery And His Successors, John Holmes Myers

Accounting Historians Journal

Audit emphasis this century has swung away from chasing entries through the books to values being fairly presented and then back again. Now, however, what was chasing entries through the books has become verifying internal controls. This verification is primary evidence that statement values are fair, and comparison of values to things themselves is corroborative evidence. Thus, auditors have not gone around in a circle, but in a radically changing environment they have spiraled upward. These conclusions are drawn from a review of the nine editions of Montgomery's Auditing published through 1975 and from the two editions which Montgomery prepared …

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Mbe, A Publication For Minority Business Enterprises, Winter 1985-86, American Institute Of Certified Public Accountants. Minority Business Development Committee Jan 1985

Mbe, A Publication For Minority Business Enterprises, Winter 1985-86, American Institute Of Certified Public Accountants. Minority Business Development Committee

Newsletters

No abstract provided.

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Cpa Client Bulletin, January 1985, American Institute Of Certified Public Accountants (Aicpa) Jan 1985

Cpa Client Bulletin, January 1985, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Concepts Of Professional Ethics [1985];Rules Of Conduct Of The Code Of Professional Ethics As Amended January 6, 1983 [1985];Bylaws And Implementing Resolutions Of Council As Amended May 15, 1985 [1985], American Institute Of Certified Public Accountants Jan 1985

Concepts Of Professional Ethics [1985];Rules Of Conduct Of The Code Of Professional Ethics As Amended January 6, 1983 [1985];Bylaws And Implementing Resolutions Of Council As Amended May 15, 1985 [1985], American Institute Of Certified Public Accountants

AICPA Professional Standards

Concepts of Professional Ethics is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct. It has not been subjected to vote of the membership and is not intended to establish enforceable standards. The Rules of Conduct have been adopted by the membership and the AICPA Bylaws, section 7.4, provide that members who violate the Rules of Conduct are subject to discipline. The Rules of Conduct as set forth herein are further amplified by rulings and interpretations contained …

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Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1985, American Institute Of Certified Public Accountants Jan 1985

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1985, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.

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Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1985, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1985

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1985, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.

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Committee Handbook, 1985-86: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants Jan 1985

Committee Handbook, 1985-86: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.

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Legislative Report, Volume 18, Number 1-2-3, January-February-March 1985, American Institute Of Certified Public Accountants (Aicpa) Jan 1985

Legislative Report, Volume 18, Number 1-2-3, January-February-March 1985, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Letter, 1985, American Institute Of Certified Public Accountants Jan 1985

Cpa Letter, 1985, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Illustrations Of "Push Down" Accounting; Financial Report Survey, 31, Hortense Goodman, Leonard Lorensen Jan 1985

Illustrations Of "Push Down" Accounting; Financial Report Survey, 31, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.

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Updated Illustrations Of The Disclosure Of Related Party Transactions : A Survey Of The Application Of Fasb Statement No. 57; Financial Report Survey, 30, Hortense Goodman, Leonard Lorensen Jan 1985

Updated Illustrations Of The Disclosure Of Related Party Transactions : A Survey Of The Application Of Fasb Statement No. 57; Financial Report Survey, 30, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.

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Washington Report, Vol. 13 No.47, January 14, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 13 No.47, January 14, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Financial Reporting By Not-For-Profit Health Care Entities For Tax-Exempt Debt And Certain Funds Whose Use Is Limited : Amendment To Aicpa Industry Audit Guide, Hospital Audit Guide; Statement Of Position 85-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1985

Financial Reporting By Not-For-Profit Health Care Entities For Tax-Exempt Debt And Certain Funds Whose Use Is Limited : Amendment To Aicpa Industry Audit Guide, Hospital Audit Guide; Statement Of Position 85-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Audits Of Brokers And Dealers In Securities (1985); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee Jan 1985

Audits Of Brokers And Dealers In Securities (1985); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1985, Mary Mcinnes, James H. Macneill Jan 1985

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1985, Mary Mcinnes, James H. Macneill

AICPA Annual Reports

No abstract provided.

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Digest Of State Accountancy Laws And State Board Regulations - 1985, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 1985

Digest Of State Accountancy Laws And State Board Regulations - 1985, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.

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Accounting Trends And Techniques, 39th Annual Survey, 1985 Edition, American Institute Of Certified Public Accountants Jan 1985

Accounting Trends And Techniques, 39th Annual Survey, 1985 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

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Washington Report, Vol. 14 No.5, April 1, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.5, April 1, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Washington Report, Vol. 14 No.17, June 24, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.17, June 24, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Washington Report, Vol. 14 No.19, July 8, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.19, July 8, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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