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Accountants' Index. Twenty-Sixth Supplement, January-December 1977, Volume 1: A-L, American Institute Of Certified Public Accountants, Jane Kubat

Accountants' Index

No abstract provided.

Peer Review: Auditing The Auditors, J. Michael Cook

Haskins and Sells Publications

No abstract provided.

New Perspective On The Evolution Of Double-Entry Bookkeeping, John L. Williams

Accounting Historians Journal

Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry accounting in equation form and linking it to the evolution of mathematics in the Arab-Hindu cultures. The article concludes with specific suggestions for obtaining empirical evidence which might support the substantive hypothesis as the causal factor of double entry accounting.

Oldest German Bookkeeping Text, Kiyoshi Inoue

Accounting Historians Journal

This article brings to light the neglected contribution of Grammateus, the author or Ayn New Kunstlich Buech (A New Skill Book) which, although basically a mathematics text, contained a section on bookkeeping in the style of Paciolo's Summa. His work is analyzed to prove the technical competence and the historical nature of the bookkeeping system which he propounded. In order to substantiate the conclusions, the full translation of the first edition (1521) is included in modern English.

On The Present And Future Importance Of Accounting History, Wichita State University. Accounting Research Seminar Accounting Research Seminar

Accounting Historians Journal

A report of a survey on the present and expected importance of accounting history to practicing accountants and accounting educators. The survey appears to indicate that accounting history is, and perhaps will continue to be, a topic of special interest to us-accounting historians.

Editor's Notes, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Education, Carole Cheatham

Woman C.P.A.

No abstract provided.

Role Of Auditing Theory In Education And Practice, Robert E. Hamilton

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Woman Cpa Volume 40, Number 1, January 1978, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Management Science And The Development Of Human Resource Accounting, Shahid L. Ansari, Diana Troik Flamholtz

Accounting Historians Journal

A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts and measurements to facilitate the effective and efficient management of human resources. It, therefore, represents a management accounting development.

Wandering Into Accounting -- Notes On Writing Career, William Andrew Paton

Accounting Historians Journal

After urgent invitations by,the editors, W. A. Paton has sent us some recollecions of the circumstances leading to his interest in accounting, and of his experience as a writer in this field. The editors have added a bibliography of his major accounting works, but the list doesn't include data regarding some of the translations mentioned in these reminiscences. Additional information is invited from readers who may be familiar with Paton's writing.

Accounting Historians Journal, 1978, Vol. 5, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

Third Party Confirmation Requests: A New Approach Utilizing An Expanded Field, Horton L. Sorkin

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Discussant's Response To Sampling Risk Vs. Nonsampling Risk In The Auditor's Logic Process, Robert K. Elliott

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Ua35/11 Student Honors Research Bulletin, Wku Honors Program

WKU Administration Documents

Papers representative of the variety of scholarly research conducted at WKU.

• Adams, Kathy. The Appalachian Language
• Barnett, Philip. A Study of Deviant Behavior of XYY Individuals in Regard to Environment and Genotype
• Bell, Brooks. Loving, Loyal Linda Loman: An Interpretive Note
• Danhauer, Janice. Motivating Workers Through Job Design
• Davis, Barbara. The Transformation of a Man into a Man of Understanding in Murinbata Society
• Davis, Diane. The Argot of the Homosexual
• Jewell, Teresa. The Life Story of the Hero of World War I - Sergeant Alvin C. York
• Lanham, Wayne. Das Knarrenschiff and a Ship of Fools: A Study in Influence …

Morehead State Univerity Eagle Basketball 1978-79, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1978-1979 official media guide for the Morehead State University basketball team.

Morehead State University Women's Fall Sports 1978, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1978 official season program for the Morehead State University women's athletic teams.

Morehead State University Lady Eagle Basketball 1978-79, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1978-1979 official media guide for the Morehead State University women's basketball team.

Morehead State University Basketball 1978-79, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The 1978-1979 season program for the Morehead State University basketball team.

Academic Preparation For Professional Accounting Careers, American Institute Of Certified Public Accountants. Committee On Education And Experience Requirements For Cpas

AICPA Committees

No abstract provided.

Tentative Report Of The Special Advisory Committe On Internal Accounting Control, September 15, 1978, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control

AICPA Committees

No abstract provided.

Sample Engagement Letters For An Accounting Practice, American Institute Of Certified Public Accountants. Continuing Professional Education Division

Guides, Handbooks and Manuals

No abstract provided.

Graduate Bulletin, 1978-1980 (1978), Moorhead State University

Graduate Bulletins (Catalogs)

No abstract provided.

Nova University Professional Education For Mid-Career Managers In Government 1978, Nova University

Abraham S. Fischler College of Education and School of Criminal Justice College Archive

No abstract provided.

Marketing Metrics To The American Public: An Interview With Dr. Eugene Laczniak, V. Mickevicius, Gene R. Laczniak

Marketing Faculty Research and Publications

One of the major problems confronting the metrication movement is the general lack of publicity and public awareness of the scope of the metric system. The work already performed as well as that still needed to be done to bring metrication to fruition needs considerable attention. The application of marketing principles and programs can have a potentially great effect on the success of the work of metric activists. During the course of this interview, conducted in late November, 1977, Dr. Eugene Laczniak suggests some of the ways in which marketing can be made to work for metrication; and he offers …

Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This statement deals with situations in which a parent company joins with one or more of its subsidiaries in filing a consolidated income tax return and, because of minority shareholder interests, credit evaluations, or other reasons, the parent or one or more subsidiaries prepares separate financial statements of the parent or a subsidiary involves "intercorporate income tax allocation"--an allocation of the provision for income taxes reported in the consolidated financial statements.

Proposed Audit And Accounting Guide: Computer Assisted Audit Techniques; Exposure Draft (American Institute Of Certified Public Accountants), 1978, June, American Institute Of Certified Public Accountants. Computer Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The objectives of this guide are to: 1. Describe audit tools and techniques available to the auditor when a client uses electronic data processing (EDP) to process accounting data. 2. Relate EDP audit tools and techniques to audit objectives (for example, understanding the system, compliance tests of controls, tests of details of transactions and balances, and analytical review). 3. Describe an approach to planning and implementing the various tools and techniques.

Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1978, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.

University Education For Management Consulting : Position Paper And Conference Report, Monroe S. Kuttner, American Institute Of Certified Public Accountants. Management Advisory Services University Education Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.

A Natural Gas Purchasing And Storage Model Under Uncertainty In Demand, Reuven R. Levary, Burton V. Dean

Research Reports from the Department of Operations

Storage and purchasing policies that minimize expected shortages of natural gas in the service area supplied by a single natural gas utility are developed. The problem is formulated and solved using a multi-period linear programming model. The model takes into consideration the variability of weather conditions and its effect on the demand for natural gas. Forecasts of future weather conditions are updated several times during the model planning periods; also, the optimal flows of natural gas are determined at the time that the forecasts are updated. The optimal storage quantities at the beginning of each time period and the consequences …