Business Commons^™

Operations Auditing, A Study Of The Newest Phase Of Internal Auditin, Russell William Miller

Master's Theses

The purpose of this paper is to stipulate internal auditing as an independent appraisal activity within an organization for the review of accounting, financial, and other operations as a basis for service to management.

Plant Capacity Costs, Genevieve D. Armstrong

Master's Theses

Plant facilities represent an investment that leads to continuing cost for taxes, interest, depreciation and maintenance. These costs are, for the most part, fixed. Consequently, the higher the volume of pro­duction attained with given facilities, the lower is the cost per unit of such overhead; conversely, as production falls off there are fewer units over which to spread overhead and unit costs rise. Thus idle capacity may result in "unabsorbed" overhead. Idle capacity may result from managerial inefficiency; therefore, executives should watch the extent to which capacity is utilized. The knowledge of idle capacity may enable corrective steps to be …

Conversion Of Disbursing To Tabulating Operation, Cecil A. Brown

Master's Theses

The purpose of this paper is to present to the reader the actual problems encountered, and their solutions, in converting a large check-writing operation to an "automatic" tabulating machine process. It should be noted that this paper covers a change of procedure in a Disbursing Department, other than the introduction of tabulating equipment, resulting in "automatic" machine check writing. To do this, the function of the Disbursing Department is briefly summarized and the original system of operation prior to 1 November 1955 is described. The development of a new system of paying Accounts Payables is then explained along with the …

Ratio Analysis Of Financial Statements, Donald Eugene Furr

Master's Theses

The twentieth century has been witness to a phenomenal rate of growth in accounting. To a large degree this growth can be attributed to large scale production, a characteristic of this complex industrial era. More accountants than ever before are engaged in the tasks of recording, classifying, summarizing and interpreting financial data. Financial statements are the end products of an accountant's task.

For every accountant employed in the construction of a statement, there are scores of people interested in the analysis and use of such statements, particularly the balance sheet and income statements. These persons include creditors, bankers, investors,executives and …

An Approach To The Development Of Executive Personnel, Donald Gray Burnette

Master's Theses

On September 25, 1956, the president of the Life Insurance Company of Virginia appointed a committee of company officers to make a study of what is known and of what is being done by industry to develop executive personnel. Upon completion of the study, the committee was to make a formal report to the president with its recommendations as to what action the company should take in order to develop qualified executives to meet future needs.

The procedure which was used in making this study was to analyze and appraise the philosophies and practices of the above companies as related …

Performance Budgeting : Report And Evaluation Of Its Use In Municipal Administration, William Robert Harton

Master's Theses

The Commission on Organization of the Executive Branch of the Government, better known as the Hoover Commission, in its Report on Budgeting and Accounting to the Congress of the United States in February, 1949, reported that the Federal Budget was poorly organized and improperly designed to serve its major purpose which was to present an understandable as well as a workable financial plan for the expenditures of government. The report further indicated that some or the fiscal procedures and concepts of the federal government came down from the. time of Alexander Hamilton resulting in an accounting system which was outmoded …

A Study Of Policies And Practices In The Recruitment Of College Students By Business Organizations, Thomas Coxe Leggett

Master's Theses

The thesis plan. Since the recruitment of college students by businesses ha.s become so important, more research should be conducted in this field. The purposes of this thesis are: to give some insight into policies and practices in the recruitment of college students by the present day business world, and to evaluate these policies and practices in order that the future of college recruitment may be more fully understood.

Educational Standards For Professional Practice As Certified Public Accountants, Mervyn Waller Wingfield

Master's Theses

The purpose of this paper is to present an evaluation of present accounting educational programs and to suggest a plan of improvement, including both long-term and transitional goals, which if executed would result in better qualified young men and women entering the profession of public accounting.

This paper is limited in scope to a discussion of the standards of education for those who are preparing for careers in professional practice as certified public accountants. Few states attempt to define public accountancy comprehensively, but in general the public accountant is defined in certified public accountant legislation as one who holds himself …