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Accounting

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Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools Jan 1921

Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools

Publications of Accounting Associations, Societies, and Institutes

This pamphlet represents the results of experience in organizing and conducting courses in accountancy subjects, intended primarily for young men actually engaged in business. To meet the needs of such young men, the program of studies is dominated by practical aims. All superfluous material is eliminated and the methods of instruction are such as to give the largest results with the utmost economy of time. While the material has been prepared with care, it is in need of further revision in the light of testing under actual conditions in the several Associations maintaining schools of Accountancy and the Commission welcomes …

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Rules Relative To Operating Statistics Of Large Steam Railways : Effective On January 1, 1921, United States. Interstate Commerce Commission Jan 1921

Rules Relative To Operating Statistics Of Large Steam Railways : Effective On January 1, 1921, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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Standardization Of Basis For Rates, American Warehousemen’S Association. Cold Storage Divsion. Central Bureau Committee Jan 1921

Standardization Of Basis For Rates, American Warehousemen’S Association. Cold Storage Divsion. Central Bureau Committee

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Circular Of Information - Syllabus - Bibliography, American Institute Of Accountants. Board Of Examiners Jan 1921

Circular Of Information - Syllabus - Bibliography, American Institute Of Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

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Advantages Of An Accounting System For Garages, J. Gordon Hill Jan 1921

Advantages Of An Accounting System For Garages, J. Gordon Hill

Individual and Corporate Publications

The average experience of a garage man is that at first the volume of business is small and therefore does not appear to justify the expense of an elaborate set of books, requiring the whole time of a bookkeeper. Under such conditions, the work of bookkeeping is either neglected or deferred, until it is found necessary to keep some kind of records, in order to render bills to customers and collect the ever-needed cash. Often, too, the work of book-keeping is assigned to one of the garage employees, as a sort of sideline, or the manager himself attempts the arduous …

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Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston Jan 1921

Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston

Individual and Corporate Publications

The amount of business done by a retail book store is generally sufficient to warrant the expenditure of the time required to keep the books by the double entry system as explained in all books on bookkeeping. This system furnishes a means of analyzing the business transactions not possessed by any other system. In order that the proprietor may know just where he stands financially at the end of each month he should prepare or have prepared for him a balance sheet. This statement shows the assets, liabilities and capital as at the close of business on the last day …

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Importance Of The Accounting Department Under Commission Regulation, De Witt Clinton, American Gas Association Jan 1921

Importance Of The Accounting Department Under Commission Regulation, De Witt Clinton, American Gas Association

Individual and Corporate Publications

Never in the history of the world was the Accounting Department of a Public Utility, or for that matter the Accounting Department of any business or industry, more important than at present. Volumes could and have been written regarding the importance of accounting. Our subject is, however, confined to The Importance of The Accounting Department under Commission Regulation. Original item in Boxno. 0409

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Department Store Accounts; Part Ii: Instruction Paper, Charles A. Sweetland Jan 1921

Department Store Accounts; Part Ii: Instruction Paper, Charles A. Sweetland

Individual and Corporate Publications

It will be seen that the accounting for a business as varied as a department store, where the necessity exists for arriving at the profit of each department separately, must be very comprehensive, and, in consideration of the vast amount of detail, it must be as simple and easy to handle as possible. Each department treated as a separate enterprise must be charged with its purchases, with the cost of its operation, its pro rata of expense for advertising, floor-walkers, managers, rent, light, heat, and other general expenses, and credited with its sales, cash, c. o. d., and charge. Thus …

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Department Store Accounts; Part I: Instruction Paper, Charles A. Sweetland Jan 1921

Department Store Accounts; Part I: Instruction Paper, Charles A. Sweetland

Individual and Corporate Publications

It will be seen that the accounting for a business as varied as a department store, where the necessity exists for arriving at the profit of each department separately, must be very comprehensive, and, in consideration of the vast amount of detail, it must be as simple and easy to handle as possible. Each department treated as a separate enterprise must be charged with its purchases, with the cost of its operation, its pro rata of expense for advertising, floor-walkers, managers, rent, light, heat, and other general expenses, and credited with its sales, cash, c. o. d., and charge. Thus …

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Tentative Basis For Proposing Final Settlements Under Section 209 Of The Transportation Act, 1920; Tentative Basis For Proposing Settlements Under Section 209 Of The Transportation Act, 1920, W. A. Colston Jan 1921

Tentative Basis For Proposing Final Settlements Under Section 209 Of The Transportation Act, 1920; Tentative Basis For Proposing Settlements Under Section 209 Of The Transportation Act, 1920, W. A. Colston

Individual and Corporate Publications

First, our rule is that in fixing the maximum amounts to be included in operating expenses for maintenance under the guaranty of section 209 of the Transportation Act, 1920, we will, as far as practicable, under the accounting test established by the proviso of section 5 of the standard contract, fix such amounts as would have resulted during the guaranty period in the same amount, character and durability of physical reparation as was applied to the respective carrier properties, during an average six months of the test period, three years ending June 30, 1917, making due allowance for differences in …

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Your Market Value, Horatio N. Drury Jan 1921

Your Market Value, Horatio N. Drury

Individual and Corporate Publications

Young men desiring to improve their prospects for advancement and to properly equip themselves for a business career frequently come to me for advice. Ever since I have become acquainted with the excellent service you are rendering young men, through the Pace Courses in Accountancy and Business Administration, I have invariably advised the applicant to take the Pace Courses as one of the means for increasing his knowledge, and thus equipping himself to play a larger part in the game of life and to command a greater return for his personal services.

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Supplementing The Work Of Cost System Installation, Robert Atkins Jan 1921

Supplementing The Work Of Cost System Installation, Robert Atkins

Individual and Corporate Publications

WITH increased knowledge on the subject of cost finding, there can be no doubt that the work of devising and installing cost systems will measure up to higher standards. This condition will tend towards the more profitable and efficient conduct of business, and the more rapidly this knowledge is disseminated throughout the business world, the earlier its benefits will be obtained. Nowadays, converts to scientific methods of cost finding are not infrequently made of entire branches of industry and the advantages of a uniform cost system to all the manufacturers in a certain line of industry are at once apparent. …

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You Can't Judge Your Business By The Past Three Years, Elijah Watt Sells Jan 1921

You Can't Judge Your Business By The Past Three Years, Elijah Watt Sells

Individual and Corporate Publications

At least seventy-five per cent of all concerns started, fail. I have verified this statement by calling on an authority in such matters. It is as nearly correct as is possible. Men who start out in business seem to know so little about it that it is a wonder even so large a proportion as twenty-five per cent succeeds. Among our clients are all kinds of companies, from very small concerns up to railways, cities, and even Governments. Big companies fail in almost the same proportion as smaller ones; but their affairs are so complicated that it is difficult to …

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Certified Public Accountants As The Health Officers Of Industry Should Advertise Their Services, William Cushing Bamburgh Jan 1921

Certified Public Accountants As The Health Officers Of Industry Should Advertise Their Services, William Cushing Bamburgh

Individual and Corporate Publications

Professionals should not advertise individually, but they may do so collectively. Publicity campaigns descriptive of the position which the professional holds in the community and which the professional work of the doctor, lawyer, engineer, architect, health expert, certified public accountant holds in the condition of the community, should be carried on for the enlightenment of the people and for the assurance of the general mind of the community. Professionals who are equipped to certify to the healthy condition of individuals or associations of individuals are also equipped to certify to the healthy condition of the city or town in which …

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Advanced Accounting Problems, John T. Madden, Arthur H. Rosenkampff, William W. Douglas, New York University. School Of Commerce, Accounts And Finance Jan 1921

Advanced Accounting Problems, John T. Madden, Arthur H. Rosenkampff, William W. Douglas, New York University. School Of Commerce, Accounts And Finance

Individual and Corporate Publications

No abstract provided.

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Library Manual 1921 (Revised To Date), American Institute Of Accountants. Library Jan 1921

Library Manual 1921 (Revised To Date), American Institute Of Accountants. Library

Guides, Handbooks and Manuals

No abstract provided.

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Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough Jan 1921

Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough

Individual and Corporate Publications

Depreciation attempts to measure the effect of time and production on physical properties and equipment and to record the results in dollars and cents. This computation can not be exact because the elements affecting depreciation are many and their relative importance difficult to determine. The use and character of property, its maintenance, the quality of installation, and often local conditions variously modify the life of property, while an unexpected industrial advance may suddenly terminate the usefulness of property and completely upset depreciation calculations.

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Year-Book 1921, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 20 And 21, 1921, American Institute Of Accountants Jan 1921

Year-Book 1921, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 20 And 21, 1921, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.

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Confidential Communication, December 5, 1921, American Institute Of Accountants Jan 1921

Confidential Communication, December 5, 1921, American Institute Of Accountants

American Institute of Accountants

No abstract provided.

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Report Of Special Committee On Professional Advancement, American Institute Of Accountants Jan 1921

Report Of Special Committee On Professional Advancement, American Institute Of Accountants

American Institute of Accountants

No abstract provided.

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Editorial, A. P. Richardson Jan 1921

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.

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Special Bulletin No. 07 (1920, December); Inventories, Commitments And Foreign Exchange, American Institute Of Accountants. Library And Bureau Of Information Dec 1920

Special Bulletin No. 07 (1920, December); Inventories, Commitments And Foreign Exchange, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.

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Announcements, American Institute Of Accountants Dec 1920

Announcements, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Journal Of Accountancy, Vol. 30 July, 1920—December, 1920, Index, American Institute Of Accountants Dec 1920

Journal Of Accountancy, Vol. 30 July, 1920—December, 1920, Index, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Examinations, November 16 And 17, 1920, American Institute Of Accountants. Board Of Examiners Dec 1920

Examinations, November 16 And 17, 1920, American Institute Of Accountants. Board Of Examiners

Journal of Accountancy

No abstract provided.

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Editorial: Regional Meetings, A. P. Richardson Dec 1920

Editorial: Regional Meetings, A. P. Richardson

Journal of Accountancy

No abstract provided.

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Book Reviews, W. H. Lawton, W. H. L., John Raymond Wildman, J. H. J. Dec 1920

Book Reviews, W. H. Lawton, W. H. L., John Raymond Wildman, J. H. J.

Journal of Accountancy

No abstract provided.

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Correspondence: Accounting Terminology, Walter Mucklow Dec 1920

Correspondence: Accounting Terminology, Walter Mucklow

Journal of Accountancy

No abstract provided.

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Journal Of Accountancy, December 1920, Vol. 30 Issue 6 [Whole Issue From Bound Volume], American Institute Of Accountants Dec 1920

Journal Of Accountancy, December 1920, Vol. 30 Issue 6 [Whole Issue From Bound Volume], American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Proceedings Of The Regional Meeting Of Council Of The American Institute Of Accountants, Chicago, November 19, 1920., American Institute Of Accountants, Council Nov 1920

Proceedings Of The Regional Meeting Of Council Of The American Institute Of Accountants, Chicago, November 19, 1920., American Institute Of Accountants, Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

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