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Accounting Simplified, G. W. Greenwood Jan 1922

Accounting Simplified, G. W. Greenwood

Individual and Corporate Publications

The object of this series of articles is to outline a method of accounting which gives to the management all information required concerning the business, but without wasting time, money and effort in collecting information which is not desired and which may not be used; and at the same time to furnish the required information by methods simpler, clearer and with less expenditure of time and money than are involved in the system of bookkeeping which they may be using at the present time.


Classification Of Accounts For Sugar Estates, Charles E. Wermuth Jan 1922

Classification Of Accounts For Sugar Estates, Charles E. Wermuth

Individual and Corporate Publications

The relative efficiency and economy of the management of an industry can be measured only by comparison of one plant with another, and for that purpose an intelligent and uniform classification of expenses is essential. The object of this pamphlet is to secure uniformity of practice among sugar estates, thereby making a correct comparison of their operations possible. This classification has been in use since 1904, having been revised from time to time with the assistance of managers of sugar estates with many years' experience in all branches of the industry. It has again been revised and adjusted to present …


Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association Jan 1922

Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association

Individual and Corporate Publications

Now, in order to follow more closely my subject, Consumers' Accounting in the Smaller Utility, let me first explain what is meant by the smaller utility. The Consumers' Accounting Committee issued to company members several months ago a questionnaire regarding their accounting systems. It was evident from the answers received that the most headway would be gained by separating the companies into two classes, the large ones and the small ones, as, for obvious reasons, the accounting system in the large ones differs materially from that in the small ones. The line of demarcation was arbitrarily set at five thousand …


Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ Jan 1922

Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ

Individual and Corporate Publications

The aim of the authors of this book has been first to establish the proof that Allowances for Cutting Upper Leather can be reduced almost to an exact science. Second to put before the world so clearly, that any student of ordinary ability, whether a cutter or not, can understand our System of Allowances. The system described has been thoroughly tested and found to be as accurate as practical use will allow.


Requirements For Original Listing, New York Stock Exchange. Committee On Stock List Jan 1922

Requirements For Original Listing, New York Stock Exchange. Committee On Stock List

Individual and Corporate Publications

An application, conforming to these requirements, signed by an executive officer of the applying corporation, voting trustees, or depositary committees, and nine printed or typewritten copies must be filed with the Secretary of the Exchange at least five days prior to date set for consideration. Applications must be accompanied by the required papers and agreements, and by a check for one hundred dollars for each $1,000,000, or portion thereof, of each class of security (including stock of the par value of $100 per share) or for each 10,000 shares, or portion thereof, of stock of a par value of less …


What The Banker Expects From The Accountant, John N. Eaton Jan 1922

What The Banker Expects From The Accountant, John N. Eaton

Individual and Corporate Publications

What does a banker expect an audited statement to show? He expects that it will set forth a correct picture of all the assets and ail the liabilities of the company. And he expects that these various assets and liabilities will be classified and described with sufficient detail and exactness to enable him to form a satisfactory estimate of their value as a basis for granting credit.


Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports Jan 1922

Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports

Individual and Corporate Publications

The classification of ledger accounts appearing on the following pages is not intended to fit the accounts of any one particular firm, or, in fact, of any one industry. It is at best only a broad treatment of representative accounts used in manufacturing industries. Likewise, the definitions are not intended to apply specifically to accounts found in any one ledger, but are intended to point out the particular group in which any account would fall. In using this classification, it should be remembered that the individual accounts will have to be set up according to the needs of each different …


Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough Jan 1922

Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough

Individual and Corporate Publications

Executives are insistent that stores control shall be centered on the principal facts and not lose itself among non-essentials. Thus, one large company charges off when purchased items such as nuts, bolts and screws which in that particular establishment are very minor items of supply. An item which costs ten cents or over is charged when requisitioned. However, even in items of less value than ten cents, adequate record of the quantity on hand is maintained. In accordance with the foregoing, that which will be presented here will be a simple rather than an elaborate stores system.


Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle Jan 1922

Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle

Individual and Corporate Publications

To discuss all of the controlling elements in rate making would be entirely beyond the scope of this paper. Many of these elements have been the subject of a voluminous and exhaustive literature with which most of you are probably familiar. The cost of service doctrine, with the determination of value, the analysis and apportionment of expenses and the more or less involved assignment of costs which its application entails has been so fully discussed that there is little that I can add within the limits of this paper. It has seemed to me, however, that it might be worth …


Biographical Sketches, Pennsylvania Institute Of Certified Public Accountants Jan 1922

Biographical Sketches, Pennsylvania Institute Of Certified Public Accountants

Individual and Corporate Publications

No abstract provided.


Philosophy Of Accounts, Charles E. Sprague Jan 1922

Philosophy Of Accounts, Charles E. Sprague

Individual and Corporate Publications

No abstract provided.


Editorial, A. P. Richardson Jan 1922

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


Year-Book 1922, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Chicago, Illinois, September 19 And 20, 1922, American Institute Of Accountants Jan 1922

Year-Book 1922, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Chicago, Illinois, September 19 And 20, 1922, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners Jan 1922

Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners

Association Sections, Divisions, Boards, Teams

The following information is intended to answer inquiries from persons seeking advice in regard to membership in the American Institute of Accountants. It is believed that the information is sufficiently explicit to answer any reasonable inquiry which may be made.


Deflation In Relation To Cost Accounting, Stanley G.H. Fitch Jan 1922

Deflation In Relation To Cost Accounting, Stanley G.H. Fitch

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk Jan 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


American Institute Of Accountants. Regional Meetings, American Institute Of Accountants Jan 1922

American Institute Of Accountants. Regional Meetings, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Book Reviews, W. H. Lawton Jan 1922

Book Reviews, W. H. Lawton

Journal of Accountancy

No abstract provided.


Announcements, American Institute Of Accountants Jan 1922

Announcements, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Current Literature, American Institute Of Accountants. Library Jan 1922

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1922 Vol. 33 Issue 1 [Whole Issue], American Institute Of Accountants Jan 1922

Journal Of Accountancy, January 1922 Vol. 33 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Letter From American Institute Of Accountants Executive Committee To Members And Associates Of The Aia Urging Support Of The Cpa Bill (Senate 2531), Introduced By Senator Capper And Representative Zihlman., American Institute Of Accountants. Executive Committee Dec 1921

Letter From American Institute Of Accountants Executive Committee To Members And Associates Of The Aia Urging Support Of The Cpa Bill (Senate 2531), Introduced By Senator Capper And Representative Zihlman., American Institute Of Accountants. Executive Committee

American Institute of Accountants

No abstract provided.


Confidential Bulletin From A. P. Richardson, Secretary, Executive Committee, American Institute Of Accountants, To Members And Associates Of The Aia Re: Importance Of Favorable Action By Congress On The Cpa Bill (Senate 2531), Introduced By Senator Capper And Representative Zihlman., A. P. Richardson, American Institute Of Accountants. Executive Committee Dec 1921

Confidential Bulletin From A. P. Richardson, Secretary, Executive Committee, American Institute Of Accountants, To Members And Associates Of The Aia Re: Importance Of Favorable Action By Congress On The Cpa Bill (Senate 2531), Introduced By Senator Capper And Representative Zihlman., A. P. Richardson, American Institute Of Accountants. Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Revised Constitution And By-Laws, December 15, 1921, National Association Of Cost Accountants Dec 1921

Revised Constitution And By-Laws, December 15, 1921, National Association Of Cost Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


New England Regional Meeting Banquet, December 10, 1921., American Institute Of Accountants, Connecticut Society Of Certified Public Accountants Dec 1921

New England Regional Meeting Banquet, December 10, 1921., American Institute Of Accountants, Connecticut Society Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Confidential Letter From Carl H. Nau, Chairman, Executive Committee, American Institute Of Accountants, To Members And Associates Of The Aia Re: District Of Columbia Society Of Public Accountants/National Association Of Certified Public Accountants., Carl H. Nau, American Institute Of Accountants. Executive Committee Dec 1921

Confidential Letter From Carl H. Nau, Chairman, Executive Committee, American Institute Of Accountants, To Members And Associates Of The Aia Re: District Of Columbia Society Of Public Accountants/National Association Of Certified Public Accountants., Carl H. Nau, American Institute Of Accountants. Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Special Bulletin No. 11 (1921, December); Balance-Sheets; Accounting For Special Industries And Trades; Non-Par-Value-Shares; Automobile Insurance Companies, American Institute Of Accountants. Library And Bureau Of Information Dec 1921

Special Bulletin No. 11 (1921, December); Balance-Sheets; Accounting For Special Industries And Trades; Non-Par-Value-Shares; Automobile Insurance Companies, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.


C. P. A. Bulletin, No. 2, December 1, 1921, National Association Of Certified Public Accountants Dec 1921

C. P. A. Bulletin, No. 2, December 1, 1921, National Association Of Certified Public Accountants

Newsletters

No abstract provided.


Journal Of Accountancy, December 1921, Vol. 31 Issue 6 [Whole Issue], American Institute Of Accountants Dec 1921

Journal Of Accountancy, December 1921, Vol. 31 Issue 6 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


American Institute Of Accountants. Examinations, November 15-16, 1921, American Institute Of Accountants. Board Of Examiners Dec 1921

American Institute Of Accountants. Examinations, November 15-16, 1921, American Institute Of Accountants. Board Of Examiners

Journal of Accountancy

No abstract provided.