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Articles 96781 - 96810 of 97087

Full-Text Articles in Business

Efficient Cost Keeping: A Study Of The Most Effective Applications Of Cost Keeping Principles To Certain Types Of Management, Elias St. Elmo Lewis (1872-) Jan 1914

Efficient Cost Keeping: A Study Of The Most Effective Applications Of Cost Keeping Principles To Certain Types Of Management, Elias St. Elmo Lewis (1872-)

Individual and Corporate Publications

One word, particularly to the technical reader. You will find this book fundamental and elementary. It is our aim to have it so. We hope you will find, however, what we have tried earnestly to put here, a few helpful suggestions to the man who really wants to know the true value of what he does.


What Is A Certified Public Accountant, Waldron H. Rand Jan 1914

What Is A Certified Public Accountant, Waldron H. Rand

Individual and Corporate Publications

It seems strange to those of us who are daily performing our work as Certified Public Accountants, that the whole world should not know what we profess to be. It is true, however, that to many-otherwise intelligent and well-informed persons, the Certified Public Accountant is unknown. I have failed to find, however, in any instance, that the preparation of the Certified Public Accountant, from his very beginning to a point where his professional brethren universally would admit his claim to equal consideration before the public, has been ever so considered, and explained, that an outsider might readily understand it. To ...


Guide To The Study Of Auditing, Samuel F. (Samuel Frederick) Racine (1882-), Robert Hiester Montgomery (1872-1953) Jan 1914

Guide To The Study Of Auditing, Samuel F. (Samuel Frederick) Racine (1882-), Robert Hiester Montgomery (1872-1953)

Individual and Corporate Publications

A careful analysis of the leading text book on auditing arranged in question form for the purpose of facilitating study. Every page of the text book was carefully analyzed and special questions were prepared to bring out each important point mentioned so that the student is guided directly to the particular information he should secure from each chapter and, by endeavoring to answer the questions after completing a chapter, can readily determine the result of his effort. Instructors and students who are using this book find it invaluable.


Electric Light Accounts And Their Significance, Henry Moore Edwards (1860-) Jan 1914

Electric Light Accounts And Their Significance, Henry Moore Edwards (1860-)

Individual and Corporate Publications

A modern public service corporation needs, in this day and generation, a system of accounts which will enable it to keep track of its affairs and from which all necessary information may be obtained either by those charged with the conduct of the corporation or by the governmental authority under whose jurisdiction it happens to be. This book contains a description of what is believed to be such a system of accounts, as designed for one particular type of public service corporation, the electric lighting company.


Standard System Of Cost Accounting Adapted To The Paper And Pulp Industry, Charles H. Case, American Paper And Pulp Association Jan 1914

Standard System Of Cost Accounting Adapted To The Paper And Pulp Industry, Charles H. Case, American Paper And Pulp Association

Individual and Corporate Publications

You informed me that you considered it of first importance for every manufacturing concern to know, for a certainty, their TRUE COSTS, and wished to ascertain if, in the literature of our profession, there was not a cost system upon standard lines or principles applicable to the paper-making industry. I subsequently ascertained that there was not, according to the facilities at my command, which were unusually extensive, and suggested the procedure which was later acted upon and adopted by your Association in stated session, which was for me to visit, say, four or five mills among your membership, make brief ...


Cobb's System Of Dental Bookkeeping; Instruction Book: Prepared For The General Practitioner By A Dentist Who Was Formerly An Accountant And Auditor: Set Consists Of Cobb's Appointment-Day Book, Cobb's Loose Leaf Ledger, Cobb's Cash-Journal; System Of Dental Bookkeeping: Instruction Book; Instruction Book: Cobb's System Of Dental Bookkeeping, Whitfield Cobb Jan 1914

Cobb's System Of Dental Bookkeeping; Instruction Book: Prepared For The General Practitioner By A Dentist Who Was Formerly An Accountant And Auditor: Set Consists Of Cobb's Appointment-Day Book, Cobb's Loose Leaf Ledger, Cobb's Cash-Journal; System Of Dental Bookkeeping: Instruction Book; Instruction Book: Cobb's System Of Dental Bookkeeping, Whitfield Cobb

Individual and Corporate Publications

These instructions are purposely given in great detail so that they may be easily understood by any one with no previous knowledge of bookkeeping. The set of books consists of only three: Ledger, Appointment-Day Book, and Cash-Journal. These books are designed to meet the needs of the average dentist with a general practice, large or small, and to give him a maximum of information in regard to the financial condition of his practice with a minimum of bookkeeping. As the average dentist keeps on hand most of the time about the same stock of supplies, the taking of an inventory ...


Year-Book 1913-1914, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Washington, September 15th, 16th, And 17th, 1914, American Association Of Public Accountants Jan 1914

Year-Book 1913-1914, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Washington, September 15th, 16th, And 17th, 1914, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Elementary Accounting Problems;, John Raymond Wildman (1878-1938) Jan 1914

Elementary Accounting Problems;, John Raymond Wildman (1878-1938)

Haskins and Sells Publications

Originally published by: William G. Hewitt Press;


Certified Quarterly Statements Advocated For Corporations;, Elijah Watt Sells (1858-1924) Jan 1914

Certified Quarterly Statements Advocated For Corporations;, Elijah Watt Sells (1858-1924)

Haskins and Sells Publications

Reprinted from The American Banker, New York, July 11, 1914;


Manual Of Bookkeeping For Treasurers Of Foreign Missions, Florence Hooper Jan 1914

Manual Of Bookkeeping For Treasurers Of Foreign Missions, Florence Hooper

Publications of Accounting Associations, Societies, and Institutes

This brief Manual of Book-keeping for Treasurers of Foreign Missions has been prepared in response to a need apparent in the work of the Woman's Foreign Missionary Society of the Methodist Episcopal Church for a simple statement of accounting principles and practice which it shall be possible for a busy missionary in her scant leisure to master, and which shall prevent the errors which so often occur when the books of a mission are unscientifically kept. The manual makes no pretense to being exhaustive, but it seems, to the author, at least suggestive of most of the types of ...


Ua99/9 Southern Exponent Of Business Education, Vol. Vii, No. 1, Bowling Green Business University Aug 1913

Ua99/9 Southern Exponent Of Business Education, Vol. Vii, No. 1, Bowling Green Business University

WKU Archives Records

Newsletter created by the Bowling Green Business University to promote the school. Includes descriptions of courses, lists of students and alumni and photographs.


Mallow Castle, Duhallow Hunt Ball Menu, 20 January 1913 (With Contemporary Report From The Irish Times), Mallow Castle Jan 1913

Mallow Castle, Duhallow Hunt Ball Menu, 20 January 1913 (With Contemporary Report From The Irish Times), Mallow Castle

Menu Collection

No abstract provided.


C.P.A. Examination Questions Set By The Minnesota State Board Of Accountancy, Minnesota. State Board Of Accountancy Jan 1913

C.P.A. Examination Questions Set By The Minnesota State Board Of Accountancy, Minnesota. State Board Of Accountancy

State Publications

Fourth examination, November, 1913


Classification Of Accounts Effective January 1, 1913, Pittsburgh (Pa.). Board Of Public Education Jan 1913

Classification Of Accounts Effective January 1, 1913, Pittsburgh (Pa.). Board Of Public Education

State Publications

CLASSIFICATION OF ACCOUNTS Item No. 1: Salaries, Item No. 2: Supplies and Expenses (Operation and Maintenance). Item No. 3: Outlays (Land, Buildings and Equipment). Item No. 4: Debt Service (Payment of Principal and Interest on Borrowed Money). Item No. 5: Contingent Fund. Item No. 6: Refunds (Tax and Tuition Refunds).


Uniform Classification Of Accounts For Gas Corporations, Arizona Corporation Commission Jan 1913

Uniform Classification Of Accounts For Gas Corporations, Arizona Corporation Commission

State Publications

That the Uniform Classification of Accounts and detailed text or instructions annexed hereto and hereby made a part hereof, be used and adopted by all gas corporations doing business in the State of Arizona on or before the 1st day of January, 1914, and until the further order of the Commission in the premises made and provided.


Uniform Classification Of Accounts For Street Railways, Montana. Public Service Commission Jan 1913

Uniform Classification Of Accounts For Street Railways, Montana. Public Service Commission

State Publications

This classification of accounts follows closely the classification prescribed by the Interstate Commerce Commission for electric railways. Where departures have been made it was with the intent to more clearly show conditions in this state, or, in an endeavor to simplify the accounts without, however, in any way interfering with their integrity. Owing to the difference in size of railways, it is possible that a more detailed classification than that herein prescribed may be desired, in which event such additional detailed accounts, as may be deemed advisable may be opened, but they must not be rearranged or combined in any ...


Regulations To Govern The Destruction Of Records Of Carriers By Water, United States. Interstate Commerce Commission Jan 1913

Regulations To Govern The Destruction Of Records Of Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

The act to regulate commerce prohibits the destruction of any accounts, records, or memoranda except upon orders of the Interstate Commerce Commission. These regulations pertain only to the accounts, records, and memoranda named or described herein. All other accounts, records, and memoranda remain under the prohibition of destruction contained in section 20 of the act. It is expected that these regulations will be supplemented from time to time if it develops that the destruction of any other accounts, records, and memoranda is desirable and may properly be permitted. Destruction authorized.


Classification Of Income And Profit And Loss Accounts For Carriers By Water, United States. Interstate Commerce Commission Jan 1913

Classification Of Income And Profit And Loss Accounts For Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Proceedings At A Meeting Held December 6, 1913, To Discuss The Federal Income Tax, The Pending Currency Bill, And The National Budget At The Offices Of Harvey S. Chase & Company; Federal Income Tax; National Budget, Robert Hiester Montgomery (1872-1953) Jan 1913

Proceedings At A Meeting Held December 6, 1913, To Discuss The Federal Income Tax, The Pending Currency Bill, And The National Budget At The Offices Of Harvey S. Chase & Company; Federal Income Tax; National Budget, Robert Hiester Montgomery (1872-1953)

Individual and Corporate Publications

After an informal reception, a simple collation, and a friendly housewarming in the new offices of the firm of Harvey S. Chase & Company, Certified Public Accountants, who were opening a Washington branch of their main business in Boston, Massachusetts. Mr. Chase introduced to the assemblage, Robert H. Montgomery, Esq., C. P. A., of New York City, President of the American Association of Public Accountants, who spoke upon the Federal Income Tax, giving especial attention to the present conditions surrounding income taxation in Europe and in various states of this country. Mr. Montgomery also elaborated his remarks considerably regarding various features ...


National Budget On Its Expenditure Side, Harvey S. (Harvey Stuart) Chase (1861-1946), Massachusetts Society Of Certified Public Accountants Jan 1913

National Budget On Its Expenditure Side, Harvey S. (Harvey Stuart) Chase (1861-1946), Massachusetts Society Of Certified Public Accountants

Individual and Corporate Publications

Mr. Chairman, I have prepared no formal statement for this meeting, in fact, I have had no time for it, but I have had these printed Summaries of the United States Budget struck off, and they will give you an idea of a portion of the work which the Commission on Economy and Efficiency has been doing in the line of preparing a governmental budget for the next fiscal year. These summaries exhibit the expenditure side of the budget solely, and cover the financial year beginning July 1st, 1913.


Tannery Production Costs And Methods Of Accounting, Ethelbert Stewart Jan 1913

Tannery Production Costs And Methods Of Accounting, Ethelbert Stewart

Individual and Corporate Publications

The author of this book, Mr. Ethelbert Stewart, has been employed by the United States Government for many years in the capacity of Cost Expert, making cost investigations and examinations of a number of industries. Mr. Stewart's official position has enabled him to obtain the cooperation of tanners and business men in procuring the information contained in this publication from the most authoritative sources


Brief History Of Telephone Accounting: A Lecture Delivered To The Students Of The Amos Tuck School Of Administration And Finance, Associated With Dartmouth College, Hanover, N.H., Charles Gilbert Du Bois (1870-) Jan 1913

Brief History Of Telephone Accounting: A Lecture Delivered To The Students Of The Amos Tuck School Of Administration And Finance, Associated With Dartmouth College, Hanover, N.H., Charles Gilbert Du Bois (1870-)

Individual and Corporate Publications

While so much has been written about the legal, technical, commercial and statistical features of the rapid and tremendous expansion of the telephone industry, no general survey of the rise and development of the accounting methods followed in this industry has been attempted heretofore. In the following pages my attempt to do this has no pretension as a formal historical study and while it brings together in some chronological order the main points in the development of telephone accounting its emphasis is more particularly on the character and growth of the relations of the accounts to the industry itself and ...


Brewery Accounts, F. W. (Frank Weldon) Thornton (B. 1863) Jan 1913

Brewery Accounts, F. W. (Frank Weldon) Thornton (B. 1863)

Individual and Corporate Publications

Prior to 1890 the profits of breweries were so large that close accounting was not indispensable; for so long as the volume of business was maintained or increased, and the physical operations of manufacture were fairly well conducted, a reasonably good profit on capital invested was assured. Increase in running expenses, cost of materials and bad debts have so reduced the margin of profit that it has become essential not only to have correct cost accounts, but to arrange the books so that the brewery managers may ascertain without delay the results of current operations. An annual or semi-annual profit ...


Income Tax Guide: An Analysis Of The Obligations Imposed On Individuals, Firms And Corporations By The Federal Income Tax Law, Suggestions For Making Returns, And Form For Recording Income, Walter A. (Walter Adolph) Staub (1881-1945) Jan 1913

Income Tax Guide: An Analysis Of The Obligations Imposed On Individuals, Firms And Corporations By The Federal Income Tax Law, Suggestions For Making Returns, And Form For Recording Income, Walter A. (Walter Adolph) Staub (1881-1945)

Individual and Corporate Publications

The obligations imposed by the far reaching income tax law which has just been enacted may be broadly separated between those imposed on Individuals and those imposed on Corporations.


Theory Of Accounts, Frederick S. (Frederick Samson) Tipson Jan 1913

Theory Of Accounts, Frederick S. (Frederick Samson) Tipson

Individual and Corporate Publications

It is just ten years ago since the first edition of this book was published. The entire issue was disposed of, and the volume reported out of print. The constant requests for the book from all parts of the world have led the author to get out the present edition; it being likely to supply a somewhat pressing need. The questions and answers have been practically brought up to date; and no candidate who has mastered the contents of this volume need have the slightest doubt of his ability to pass any C. P. A. or Civil Service Examination in ...


Griffith System Of Rapid Trial Balance, William E. Griffith Jan 1913

Griffith System Of Rapid Trial Balance, William E. Griffith

Individual and Corporate Publications

This system is designed for the purpose of locating immediately, any errors in posting, addition or in the transfer of ledger balances to the trial balance sheet, and will insure a correct trial balance at the same time proving the accuracy of the work. The following rules covering the operation are applied to the use of a loose leaf ledger, alphabetically arranged, but can be used just as effectively with the old style bound ledger as described in Note Number One, under "Special Instructions."


Influence Of Accountants' Certificates On Commercial Credit, A. P. (Alphyon Perry) Richardson, 1875-1949, James H. Macneill, Carnegie Corporation Of New York, American Institute Of Certified Public Accountants Jan 1913

Influence Of Accountants' Certificates On Commercial Credit, A. P. (Alphyon Perry) Richardson, 1875-1949, James H. Macneill, Carnegie Corporation Of New York, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Year-Book, 1912-1913,Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Boston, September 16th, 17th, And 18th, 1913, American Association Of Public Accountants Jan 1913

Year-Book, 1912-1913,Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Boston, September 16th, 17th, And 18th, 1913, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Fiftieth Annual Report Of The Reciepts And Expenses Of The City Of Lewiston For The Fiscal Year Ending February 28, 1913, Florian Ouellette Jan 1913

Fiftieth Annual Report Of The Reciepts And Expenses Of The City Of Lewiston For The Fiscal Year Ending February 28, 1913, Florian Ouellette

City of Lewiston, Maine

Annual Report of the city of Lewiston, Maine


Cost Accounting;, John Raymond Wildman (1878-1938) Jan 1913

Cost Accounting;, John Raymond Wildman (1878-1938)

Haskins and Sells Publications

Originally published by: W. G. Hewitt Press;