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Accounting Commons

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Articles 1 - 24 of 24

Full-Text Articles in Accounting

Income Tax Department, John B. Niven Dec 1913

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Nov 1913

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


New York State Franchise Tax On Corporations, John Young Nov 1913

New York State Franchise Tax On Corporations, John Young

Journal of Accountancy

No abstract provided.


Income Tax Problem, Correspondent Jun 1913

Income Tax Problem, Correspondent

Journal of Accountancy

No abstract provided.


Editorial: The Proposed Tax On Incomes; For The Good Of The Profession In, A. P. Richardson, Jos. French Johnson, H. R. Conyngton May 1913

Editorial: The Proposed Tax On Incomes; For The Good Of The Profession In, A. P. Richardson, Jos. French Johnson, H. R. Conyngton

Journal of Accountancy

No abstract provided.


Corporation Tax Returns, Arthur Young, Robert H. Montgomery Feb 1913

Corporation Tax Returns, Arthur Young, Robert H. Montgomery

Journal of Accountancy

No abstract provided.


Influence Of Accountants' Certificates On Commercial Credit, A. P. Richardson, 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. Richardson, 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.


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.


Cost Accounting, John Raymond Wildman Jan 1913

Cost Accounting, John Raymond Wildman

Haskins and Sells Publications

Originally published by: W. G. Hewitt Press;


Cost Accounting, John Raymond Wildman Jan 1913

Cost Accounting, John Raymond Wildman

Haskins and Sells Publications

No abstract provided.


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.


Brewery Accounts, F. W. Thornton Jan 1913

Brewery Accounts, F. W. Thornton

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. Staub 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. Staub

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.


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 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

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 …


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."


National Budget On Its Expenditure Side, Harvey S. Chase, Massachusetts Society Of Certified Public Accountants Jan 1913

National Budget On Its Expenditure Side, Harvey S. Chase, 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.


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 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

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 …


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


Theory Of Accounts, Frederick S. Tipson Jan 1913

Theory Of Accounts, Frederick S. 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 …


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


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.


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 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 …