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Padded Inventories, Anonymous Jan 1923

Padded Inventories, Anonymous

Haskins and Sells Publications

No abstract provided.


Outlines Of Accounting, William S. Krebs Jan 1923

Outlines Of Accounting, William S. Krebs

Individual and Corporate Publications

No abstract provided.


The Alarm Clock, Volume 2, Number 9, January 1, 1923, Horwath & Horwath Jan 1923

The Alarm Clock, Volume 2, Number 9, January 1, 1923, Horwath & Horwath

Individual and Corporate Publications

No abstract provided.


1923 Faculty Meeting Minutes, Morehead State Normal School Jan 1923

1923 Faculty Meeting Minutes, Morehead State Normal School

Faculty Senate Records

Faculty meeting minutes of the Morehead State Normal School for 1923.


Journal Of Accountancy, Vol. 34 July, 1922—December, 1922, Index, American Institute Of Accountants Dec 1922

Journal Of Accountancy, Vol. 34 July, 1922—December, 1922, Index, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, November 1922, Vol. 34 Issue 5 [Whole Issue], American Institute Of Accountants Nov 1922

Journal Of Accountancy, November 1922, Vol. 34 Issue 5 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Book Reviews, Walter Mucklow, W. H. Lawton, J. Hugh Jackson, A. Van Oss Aug 1922

Book Reviews, Walter Mucklow, W. H. Lawton, J. Hugh Jackson, A. Van Oss

Journal of Accountancy

No abstract provided.


Announcements: F. F. White, American Institute Of Accountants Aug 1922

Announcements: F. F. White, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Students’ Department, H. A. Finney Jul 1922

Students’ Department, H. A. Finney

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, May 1922, Vol. 33 Issue 5 [Whole Issue], American Institute Of Accountants May 1922

Journal Of Accountancy, May 1922, Vol. 33 Issue 5 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Commission Problems Simplified, John F. Mahoney Apr 1922

Commission Problems Simplified, John F. Mahoney

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.


Cost Accounting System For A Bank, Alexander Hamilton Institute Jan 1922

Cost Accounting System For A Bank, Alexander Hamilton Institute

Publications of Accounting Associations, Societies, and Institutes

A banking institution is of the same fiber as the ordinary industrial enterprise, subject to the same ills, responsive to the same treatment. In the industrial plant, cost of units of production must be known in order that a profit may be realized. Likewise in a bank, the cost of units of service must be found, to the same end. In manufacturing, each customer's order must bear its own proportion of expense, and in banking each customer's account should bear its pro rata share of the cost of operation. If, then, a banker can by some means test an account …


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.


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.


Financial Statements, An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates Jan 1922

Financial Statements, An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates

Individual and Corporate Publications

Financial statements are called for by banks in order to get a survey of the financial condition of the risk. Under even the closest and most careful analysis the study of any statement cannot cover the whole risk because there are other elements quite as important as the financial element which in many instances would entirely offset a poor or good financial showing. The elements in analysing a risk can be generally divided into three types. One element in a risk is the financial strength displayed. A second element is the so-called moral risk. The final element is the economic …


Financial Statements: An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates Jan 1922

Financial Statements: An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates

Individual and Corporate Publications

Financial statements are called for by banks in order to get a survey of the financial condition of the risk. Under even the closest and most careful analysis the study of any statement cannot cover the whole risk because there are other elements quite as important as the financial element which in many instances would entirely offset a poor or good financial showing. The elements in analysing a risk can be generally divided into three types. One element in a risk is the financial strength displayed. A second element is the so-called moral risk. The final element is the economic …


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.


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.


Current Literature, American Institute Of Accountants. Library Oct 1921

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, October 1921, Vol. 32 Issue 4 [Whole Issue], American Institute Of Accountants Oct 1921

Journal Of Accountancy, October 1921, Vol. 32 Issue 4 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Students’ Department, H. A. Finney Sep 1921

Students’ Department, H. A. Finney

Journal of Accountancy

No abstract provided.


Current Literature, American Institute Of Accountants. Library Aug 1921

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.


Interest Rate Of Investments, D. N. Lehmer Jul 1921

Interest Rate Of Investments, D. N. Lehmer

Journal of Accountancy

No abstract provided.


Mechanism Of Numbers, Harry Kelly Jul 1921

Mechanism Of Numbers, Harry Kelly

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, July 1921, Vol. 32 Issue 1 [Whole Issue], American Institute Of Accountants Jul 1921

Journal Of Accountancy, July 1921, Vol. 32 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Current Literature, American Institute Of Accountants. Library Jul 1921

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.


Current Literature, American Institute Of Accountants. Library Jun 1921

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.