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Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines Jan 1917

Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines

Federal Publications

Prior to the actual development of an oil property it is difficult to determine the quantity of oil under the property and the rate at which this oil can be brought to the surface factors that determine the ultimate value of the property. Consequently, there has been much confusion in devising accounting systems that, during the entire life of a property, will show costs and profits from which the producer can determine whether his property is being worked at a profit or otherwise. The Bureau of Mines publishes this report in recognition of a distinct need for a simple treatise …


Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission

Federal Publications

This accounting bulletin contains the interpretations of the classifications embodied in the Uniform System of Accounts for Electric Railways as they appeared in Accounting Bulletin No. 9, effective July 1, 1915, together with the interpretations which have been made since that date. It seems desirable to bring the latter-mentioned interpretations to the attention of accounting officers, and, for convenience, all interpretations made to date are included in this bulletin, which now supersedes Bulletin No. 9.


Pace Student, Vol.2 No. 4, March, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 4, March, 1917, Pace & Pace

The Pace Student

No abstract provided.


Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Carriers By Water, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This circular contains answers to various accounting questions raised under classifications for carriers by water issued by the Interstate Commerce Commission. The cases contained herein are those which are regarded as important for the reason that they make clearer the meaning and application of the text descriptive of the primary accounts of the several classifications.In the preparation of this bulletin the Commission has had the cooperation of a committee representing the Association of Water Line Accounting Officers.


Memorandum On Certain Proposals For Federal Taxation Legislation, American Institute Of Accountants Jan 1917

Memorandum On Certain Proposals For Federal Taxation Legislation, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Year-Book 1917, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 18 And 19, 1917, American Institute Of Accountants Jan 1917

Year-Book 1917, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 18 And 19, 1917, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk Jan 1917

Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk

Individual and Corporate Publications

Whereas, Carl H. Nau, Stephen G. Rusk and Charles L. Swearingen have been for many years associated as partners under the firm name and style of NAU, RUSK & SWEARINGEN in the general practice of public accounting and have so conducted their business that a goodwill of great value has accrued thereto, and whereas, the said partners desire to provide for the indefinite continuance of said business under the aforesaid firm name through survivors and successors to the end that the goodwill thereof may be preserved, and whereas, the said partners further desire to so organize said business that competent …


Economic Status Of The Public Accountant, Charles Edwin Warn Jan 1917

Economic Status Of The Public Accountant, Charles Edwin Warn

Individual and Corporate Publications

Within the experience of most all practicing Public Accountants, there comes to mind with pointed emphasis the fact that our functional utility is not fully understood by the general public in business life. A logical solution whereby this void will be reduced, consists of bringing the curve of "Service" to a closer ratio of co-ordination with the curve of "Public Requirements." A thorough understanding, and therefore a freer use by the Public Accountant, of the scientific laws and principles of economics as related to industrial endeavor, would, in the writer's opinion, have more potentiality for remedy of this void, than …


Automobile Accounting, C. T. Mccormack Jan 1917

Automobile Accounting, C. T. Mccormack

Individual and Corporate Publications

Years of experience in the office and schoolroom have convinced the author that the best method of teaching the principles of bookkeeping and accounting, that they may be permanently fixed in the mind of the student so that he may be able to put them into practice, is by having him record business transactions. This set is intended to teach the principles of automobile bookkeeping, the advantages of a special ruled Cash Book, the carbon copy Sales Book, the special ruling of the Purchase Book, the carbon copy Customer's Ledger, and other short cut methods helpful to the bookkeeper. The …


Executive Budget In Relation To Governmental Accounting -- The Sinews Of War... And Peace!, Harvey S. Chase Jan 1917

Executive Budget In Relation To Governmental Accounting -- The Sinews Of War... And Peace!, Harvey S. Chase

Individual and Corporate Publications

How can sinews of war have anything to do with The Executive Budget? Why should peace be contrasted with sinews of war and then correlated to the government! Sinews of war is old as a quotation, almost as old as war itself. The financing of the belligerent powers is before our eyes, the sinews peer at us from the pages of every paper. We, as people, are interested in these sinews not primarily as those of war but as those of peace. How ought we to be interested intelligently in the sinews of peace, then! What demands ought we to …


Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case Jan 1917

Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case

Individual and Corporate Publications

The books to be kept in this system are a voucher register, a cash book and a ledger. The voucher register will contain a record of every bill to be paid and will show the ledger account to which it belongs. It will, therefore, serve as the controlling account for the ledger.


Modern Accounting, Its Principles And Some Of Its Problems, Henry Rand Hatfield Jan 1917

Modern Accounting, Its Principles And Some Of Its Problems, Henry Rand Hatfield

Individual and Corporate Publications

No abstract provided.


Theory Of The Double-Entry System, W. A. Paton Jan 1917

Theory Of The Double-Entry System, W. A. Paton

Journal of Accountancy

No abstract provided.


Book Reviews, W. H. L. Jan 1917

Book Reviews, W. H. L.

Journal of Accountancy

No abstract provided.


Letter Sent To The Members And Associates Of The American Institute Of Accountants, W. Sanders Davies, George O. May Jan 1917

Letter Sent To The Members And Associates Of The American Institute Of Accountants, W. Sanders Davies, George O. May

Association Sections, Divisions, Boards, Teams

No abstract provided.


Treatment Of Depreciation In Railway Income Statements, Thomas R. Lill Jan 1917

Treatment Of Depreciation In Railway Income Statements, Thomas R. Lill

Journal of Accountancy

No abstract provided.


Training Accountants For Public Service, Edward A. Fitzpatrick Jan 1917

Training Accountants For Public Service, Edward A. Fitzpatrick

Journal of Accountancy

No abstract provided.


Editorial; Notice To Members Of The Institute, A. P. Richardson Jan 1917

Editorial; Notice To Members Of The Institute, A. P. Richardson

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jan 1917

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Students’ Department, Seymour Walton Jan 1917

Students’ Department, Seymour Walton

Journal of Accountancy

No abstract provided.


Correspondence: Capital Stock Premiums, C. V. Rowe Jan 1917

Correspondence: Capital Stock Premiums, C. V. Rowe

Journal of Accountancy

No abstract provided.


Pace Student, Vol.2 No. 6, May, 1917, Pace & Pace Dec 1916

Pace Student, Vol.2 No. 6, May, 1917, Pace & Pace

The Pace Student

No abstract provided.


Place Which Accounting Should Occupy In Any Scheme Of National Preparedness, John Raymond Wildman Dec 1916

Place Which Accounting Should Occupy In Any Scheme Of National Preparedness, John Raymond Wildman

Deloitte, Haskins and Sells Publications

No abstract provided.


Credit Conditions In South American Countries, James Matthews Dec 1916

Credit Conditions In South American Countries, James Matthews

Journal of Accountancy

No abstract provided.


Depreciation And Value Of Public Utilities, Charles C. James Dec 1916

Depreciation And Value Of Public Utilities, Charles C. James

Journal of Accountancy

No abstract provided.


Announcements, Institute Of Accountants In The United States Of America Dec 1916

Announcements, Institute Of Accountants In The United States Of America

Journal of Accountancy

No abstract provided.


Qualifications And Responsibilities Of Public Accountants, J. E. Masters Dec 1916

Qualifications And Responsibilities Of Public Accountants, J. E. Masters

Journal of Accountancy

No abstract provided.


Editorial, A. P. Richardson Dec 1916

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, Vol. 22, July 1916-December 1916. Index, Institute Of Accountants In The United States Of America Dec 1916

Journal Of Accountancy, Vol. 22, July 1916-December 1916. Index, Institute Of Accountants In The United States Of America

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, December 1916, Vol. 22 Issue 6 [Whole Issue], Institute Of Accountants In The United States Of America Dec 1916

Journal Of Accountancy, December 1916, Vol. 22 Issue 6 [Whole Issue], Institute Of Accountants In The United States Of America

Journal of Accountancy

No abstract provided.