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Full-Text Articles in Business

Accounting System For Rice Mills, Charles E. Wermuth Jan 1910

Accounting System For Rice Mills, Charles E. Wermuth

Individual and Corporate Publications

No abstract provided.


Certified Public Accountant, Walter A. Staub Jan 1910

Certified Public Accountant, Walter A. Staub

Individual and Corporate Publications

What the Certified Public Accountant is and what he does. The growth, the requirements and the work of a new profession. Reprinted from The business World, of JULY, 1910. With the Compliments of Lybrand, Ross Bros. & Montgomery Certified Public Accountants New York Pittsburgh Chicago Philadelphia


Budgets And Balance Sheets: The Practical Application Of Sound Accounting Principles And Methods To Municipal Book-Keeping, Harvey S. Chase Jan 1910

Budgets And Balance Sheets: The Practical Application Of Sound Accounting Principles And Methods To Municipal Book-Keeping, Harvey S. Chase

Individual and Corporate Publications

My experience among cities both large and small and in various parts of the United States during the last fifteen years has led me to certain conclusions from which I find myself unable to escape, and one of these conclusions bears very closely upon this matter of "Capital" and "Revenue" in municipal accounts. In fact, it appears to me that we do have, and must necessarily have, in city affairs the same distinctions in classes of accounts which are represented by these titles "Capital" and "Revenue" in commercial affairs. It will be found impractical to install sound accounting methods in …


Depreciation In Water-Works Accounts With Reference To Uniform Reports, Harvey S. Chase Jan 1910

Depreciation In Water-Works Accounts With Reference To Uniform Reports, Harvey S. Chase

Individual and Corporate Publications

Some twenty years ago the writer was superintendent of a water works in one of the smaller cities of New England, and sub-quently became treasurer, and was also manager of the gas plant in the same municipality. During his administration the water works were rebuilt, new pumps were installed, a water tower erected, a filter introduced, and the mains extended in many streets. At the same time a complete reorganization of the gas plant went on, with new works and holders. The process was changed from coal gas to water gas, and the mains throughout the town were repaired and …