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Editorial, A. P. Richardson Sep 1925

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


Book Reviews, George Rea, W. H. Lawton, W. B. Franke, Stephen G. Rusk Sep 1925

Book Reviews, George Rea, W. H. Lawton, W. B. Franke, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Current Literature, American Institute Of Accountants. Library Sep 1925

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.


Control Of Stocks Of Merchandise, Herbert C. Freeman Aug 1925

Control Of Stocks Of Merchandise, Herbert C. Freeman

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Cost Accounting In The Lumber Industry, A. J. Carson Jul 1925

Cost Accounting In The Lumber Industry, A. J. Carson

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Human Element In Material Control, Charles A. Williams Jul 1925

Human Element In Material Control, Charles A. Williams

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Modern Investment Analysis, Ray Cobeen Jun 1925

Modern Investment Analysis, Ray Cobeen

Bachelors’ Theses

Increasing interest is being taken to guide the footsteps of investors who have sums of money to invest whether they be large or small. The writer has endeavored to point out the many pitfalls that must be guarded against by these investors, in order to secure desirable securities. Laws have been passed to aid the investors and protect him from fraudulent securities but still there is always the danger of buying undesirable securities.


The Alarm Clock, Volume 5, Number 2, June 1, 1925, Horwath & Horwath Jun 1925

The Alarm Clock, Volume 5, Number 2, June 1, 1925, Horwath & Horwath

Individual and Corporate Publications

No abstract provided.


Investment And The Business Cycle, Milton J. Maxon Jun 1925

Investment And The Business Cycle, Milton J. Maxon

Bachelors’ Theses

Everyone is an investor. If not directly, at least he is interested indirectly in investments of some kind. It thus becomes evident that the subject reaching so many people and being so large of scope should interest everyone. To invest with care all the factors which in any way effect investment should be carefully studied. One of the most important of these is the effect produced upon the investment market by the swings of the business cycle. The influence which the business cycle, with its ups and downs of business activity, exerts upon the investment market can be traced through …


The Effect Of The Proposed Great Lakes St. Lawrence Waterway On The Foreign Trade Of Milwaukee Industries, Thomas F. Lennon Jun 1925

The Effect Of The Proposed Great Lakes St. Lawrence Waterway On The Foreign Trade Of Milwaukee Industries, Thomas F. Lennon

Bachelors’ Theses

A great deal of attention has been given to the problem of waterway development in the United States during the past ten years. Agitation for a general improvement of waterways has been almost constant, but the chief interest has centered around the Great Lakes-St. Lawrence Waterway project. The project has not only caused interest in the middle west, but it has become almost international in its scope, lumbers of associations, commissions, and special boards have been organized or created by Federal, State and Municipal governments to investigate and promote the issue.


Appraisal Of Fixed. Assets Of Industrials, Louis W. Soener Jun 1925

Appraisal Of Fixed. Assets Of Industrials, Louis W. Soener

Bachelors’ Theses

The purpose of this paper is to acquaint the public with a few of the pointe with which appraisals deal. What is a good definition of an appraisal? One man gives it as:-(l) a scientific check by which past in¬ accuracies are brought to light, and it serves as a continuous measure of change to assist in the intelligent maintenance of property record". Another gives it as:-(2) "a service which work from the properties themselves, in the determination of any fact in reference to their in¬ vestment value, utility or usefulness." Still another calls it:-(3) "a service with inspections recording …


Cafeteria And Club House Accounting, Clarence L. Kreuz Jun 1925

Cafeteria And Club House Accounting, Clarence L. Kreuz

Bachelors’ Theses

"What the Cafeteria and Restaurant business needs today is a simplified system of accounting especially as applies to the storeroom." This is the gist of several articles appearing in "Ideas for Refreshment Rooms" a book edited by the Hotel Monthly Press. It is in accordance with this need that the writer submits a system which he believes will go a long way in solving the problem


Service Of A Department Store, Will Kiel Jun 1925

Service Of A Department Store, Will Kiel

Bachelors’ Theses

Out of the World War has arisen a New National Spirit which is the greatest asset this country can schedule today. It is the spirit of service. Its cost in sacrifice staggers the imagination, but it is a law of life that we cannot pay dearly without receiving a rich return. A new born realization of what it means to be a citizen of the world’s greatest republic is, perhaps, the most priceless thing that the great struggle has given to true Americans.


The Reorganization Of Jeopardized Business Concerns, Robert E. Pierce Jun 1925

The Reorganization Of Jeopardized Business Concerns, Robert E. Pierce

Bachelors’ Theses

The question of reorganization is, and has been for ·a period 6f several years, a topic - of great interest. Not only have numerous small businesses failed during the last three or four years, but numerous larger businesses and corporations have encountered such severe reverses that they have been compelled to reorganize their entire organizations.


Health And Safety In Modern Industrial Relations, Donald Kehr Jun 1925

Health And Safety In Modern Industrial Relations, Donald Kehr

Bachelors’ Theses

The development of power driven machinery has meant the division and subdivision of operation until the tending, feeding and minding of machines becomes a significant part of all the work required in a factory.


Loans And Discounts, Ruth M. Thomas Jun 1925

Loans And Discounts, Ruth M. Thomas

Bachelors’ Theses

The rapid rise of industrial activity in the United States has led to the need of a sound credit structure in order to maintain and help business which has taken great leaps and bounds in the direction of consolidation of small interests. Business is now done on such a large scale that it is impossible to proceed without the assistance of outside financial aid, both for permanent capital and funds needed only in times of greater activity than the permanent investment can withstand. The ability to get this advancement of short time funds shows the credit which a concern has. …


Farmers Co-Operative Marketing Associations, Lloyd Victor Weyenberg Jun 1925

Farmers Co-Operative Marketing Associations, Lloyd Victor Weyenberg

Bachelors’ Theses

In the United States a large number of co-operative stores have been started at various times, but comparatively few of them have survived for a long period. However, it is not so much the consumer co-operative societies, but the farmers distributive or marketing societies in the United States, that we are interested in. The following chapters will deal exclusively with the co-operative marketing movement as it affects the farmers of the United States.


Farm Accounting, W. M. Daley Jun 1925

Farm Accounting, W. M. Daley

Bachelors’ Theses

From the literature on the subject nearly allot which has been published during the last five or six years, one might be led to believe that there was some thing strange and uncommon about keeping records of business transactions on the farm. In the last several years, many record book and bulletin on farm bookkeeping and farm costs have been published. With very few exceptions these bulletins deal with the subject from a purely statistical point of view, without involving principles of double entry book-keeping or the fundamentals of accounting theory. Very often they fail to provide for proper correlation …


The Personnel Problems Of A Modern Laundry, Gordon Adelmer Bishop Jun 1925

The Personnel Problems Of A Modern Laundry, Gordon Adelmer Bishop

Bachelors’ Theses

It is the purpose of this thesis to aid owners of power laundries in the solution of the personnel problems which are confronting them daily.


Methods Of Depreciation, Leo J. Bieble Jun 1925

Methods Of Depreciation, Leo J. Bieble

Bachelors’ Theses

The depreciation problem is one of the most important in modern business to-day. More and more business men are coming to realize this. Depreciation is involved in almost every business problem. It is an essential factor in rate making for railroad companies, and it is bound up with most questions of taxation. It is also concerned with all transactions involving the sale of most every business enterprise and with negotiations for the procuring of loans. In all studies of the balance sheets of the various types of businesses depreciation is found to affect their going value"


Accounting For Steam Roads With Particular Emphasis On The Classification Of Income, Profit And Loss, And General Balance Sheet Accounts For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce Effective On July 1, 1914. Accompanying With All Subsequent Amendments, John Joseph Hudson Jun 1925

Accounting For Steam Roads With Particular Emphasis On The Classification Of Income, Profit And Loss, And General Balance Sheet Accounts For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce Effective On July 1, 1914. Accompanying With All Subsequent Amendments, John Joseph Hudson

Bachelors’ Theses

History of Public Utility Regulation: The term "public utility" refers to a class of industries in the performance of whose service the public is concerned in a peculiar way. These undertakings are described as affected with a public interest. Steam and electric railroads, express and sleeping car lines, telephone and cable companies fall into this definition. The public right to regulate is based on the common law, but it has been strengthened by statutes and court decisions. The services these companies perform are a legitimate function of the state. Such enterprises exist by public grant of monopolistic privilege.


Production Control In The Shoe Industry, Leo J. Jobe Jun 1925

Production Control In The Shoe Industry, Leo J. Jobe

Bachelors’ Theses

The purpose of this thesis is to give an idea of the present status of Production Control in the shoe industry. It is to show the necessity and importance of production control, to show how it may be accomplished and to submit a plan by which the present situation may be improved.


Income-Tax Department, Stephen G. Rusk Jun 1925

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, June 1925, Vol. 39 Issue 6 [Whole Issue], American Institute Of Accountants Jun 1925

Journal Of Accountancy, June 1925, Vol. 39 Issue 6 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


How Can Cost Work Be Simplified Without Impairing Accuracy, F. H. Corregan Jun 1925

How Can Cost Work Be Simplified Without Impairing Accuracy, F. H. Corregan

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


The Alarm Clock, Volume 5, Number 1, May 1, 1925, Horwath & Horwath May 1925

The Alarm Clock, Volume 5, Number 1, May 1, 1925, Horwath & Horwath

Individual and Corporate Publications

No abstract provided.


Some Thoughts On Modern Tendencies, Herbert C. Freeman May 1925

Some Thoughts On Modern Tendencies, Herbert C. Freeman

Journal of Accountancy

No abstract provided.


Industrial Appraisals And Insurance, H. B. Hall Apr 1925

Industrial Appraisals And Insurance, H. B. Hall

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Use And Occupancy Insurance: Its Relation To The Accounting Profession, Lee J. Wolfe Apr 1925

Use And Occupancy Insurance: Its Relation To The Accounting Profession, Lee J. Wolfe

Journal of Accountancy

No abstract provided.


Examination Of Bituminous Coal Companies, C. W. Mcdowell Apr 1925

Examination Of Bituminous Coal Companies, C. W. Mcdowell

Journal of Accountancy

No abstract provided.