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The History Of Banking In Wisconsin, Matthew J. Coveney Jan 1923

The History Of Banking In Wisconsin, Matthew J. Coveney

Bachelors’ Theses

The business of banking is of great antiquity and in its simpler forms no doubt was understood and practiced by the Assyrians, Babylonians and Athenians. As the taking of interest for money lies at the root of all banking and furnishes the chief motive for it, wherever a people were sufficiently advanced to loan money for hire, there would naturally spring up many of the practices and methods of modern banking...


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.


Examination For The Degree: Certified Public Accountant, Ohio. State Board Of Accountancy Jan 1923

Examination For The Degree: Certified Public Accountant, Ohio. State Board Of Accountancy

State Publications

The examination covers the following areas: Theory of Accounts, Auditing, Practical Accounting, and Commercial Law. There are six examination sessions covering three days. Satisfactory answers to questions and correct solutions of problems will entitle candidates to 100 credits in each subject. Candidates receiving 75 or more credits in each subject will be granted a certificate. Those failing to obtain the required credits in any subject will have to be re-examined in that subject only. In marking papers the Board will take into consideration the intelligence indicated by your answers to questions and solution of problems; also the manner of presentation …


Uniform Classification Of Accounts For Electrical Utilities, Maine. Public Utilities Commission Jan 1923

Uniform Classification Of Accounts For Electrical Utilities, Maine. Public Utilities Commission

State Publications

In accordance with Chapter 129, Section 11 of the Public Laws of 1913 this commission has had prepared under its direction, the follow­ing accounts which shall be known as the "Uniform Classification of Accounts for Electrical Companies" Issue of 1923, and in order that same may become operative.


Uniform Classification Of Accounts For Electric Utilities, Illinois. Commerce Commission Jan 1923

Uniform Classification Of Accounts For Electric Utilities, Illinois. Commerce Commission

State Publications

This classification of accounts, both as to the structure of the accounting system and the rules pertaining thereto, is in conformity with the Uniform Classification of Accounts recommended by the National Association of Railway and Utilities Commissioners except where modifications were necessary in view of local conditions in Illinois. In an appendix to this pamphlet will be found the report of the Committee on Statistics and Accounts of the National Association, showing the manner in which the Committee dealt with the problem of bringing to a culmination the efforts to provide a uniform system of accounts suitable for use in …


Regulations To Govern The Destruction Of Records Of Electric Railway Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, First Issue Effective On May 1, 1913, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry Jan 1923

Regulations To Govern The Destruction Of Records Of Electric Railway Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, First Issue Effective On May 1, 1913, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry

Federal Publications

No abstract provided.


Inventories, Physical And Perpetual, Alexander Hamilton Institute Jan 1923

Inventories, Physical And Perpetual, Alexander Hamilton Institute

Publications of Accounting Associations, Societies, and Institutes

The taking of a physical inventory, while apparently a simple process, presents several intricacies that lead many factory managers into trouble, and, in a large percentage of instances, the figures obtained are too dubious for general use. In the following Report, the procedure is set forth for taking an inventory the results of which will be accurate and reliable for all purposes. Having obtained correct figures, it is a problem in many plants how to keep them up to date. The solution lies in a perpetual inventory system. Such a system is one of the earmarks of a progressive concern. …


Preliminary Report Of The Committee Appointed By The National Tax Association To Prepare A Plan Of A Model System Of State And Local Taxation, National Tax Association Jan 1923

Preliminary Report Of The Committee Appointed By The National Tax Association To Prepare A Plan Of A Model System Of State And Local Taxation, National Tax Association

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Uniform System Of Accounts For Electric Companies, Kansas. Public Utilities Commission, National Association Of Railway And Utilities Commissioners Jan 1923

Uniform System Of Accounts For Electric Companies, Kansas. Public Utilities Commission, National Association Of Railway And Utilities Commissioners

State Publications

Now on this 27th day of October, 1922, the above matter comes on for final consideration and order by the Commission. It appearing that no uniform system of accounts for electric companies has been authorized by this Commission, and that under the authority of section 8357 of the General Statutes of Kansas for 1915, this Commission should prescribe a system of accounts for such companies, the Commission having investigated the matter and being fully advised therein, finds that the uniform system of accounts for electric companies hereinafter referred to should be adopted, in accordance with the order herein contained.


Act To Encourage And Provide For A System Of Uniform Accounting In Cities, Towns And Village Corporations, Maine. State Auditor Jan 1923

Act To Encourage And Provide For A System Of Uniform Accounting In Cities, Towns And Village Corporations, Maine. State Auditor

State Publications

No abstract provided.


J. Harold Lehmann, Plaintiff In Error, Vs State Board Of Public Accountancy Et Al., United States. Supreme Court Jan 1923

J. Harold Lehmann, Plaintiff In Error, Vs State Board Of Public Accountancy Et Al., United States. Supreme Court

Federal Publications

No abstract provided.


Rules Of Professional Conduct, Including Amendments And Additions, September 17, 1923, American Institute Of Accountants. Committee On Professional Ethics Jan 1923

Rules Of Professional Conduct, Including Amendments And Additions, September 17, 1923, American Institute Of Accountants. Committee On Professional Ethics

AICPA Professional Standards

No abstract provided.


Auditing Principles: A Textbook, Robert H. Montgomery, Walter A. Staub Jan 1923

Auditing Principles: A Textbook, Robert H. Montgomery, Walter A. Staub

Individual and Corporate Publications

No abstract provided.


System Of Accounts And Reports For Building And Loan Associations, George G. Scott Jan 1923

System Of Accounts And Reports For Building And Loan Associations, George G. Scott

Individual and Corporate Publications

The underlying principles of an adequate system of accounts for building and loan associations does not differ from that of any other business operated for profit. The adequacy of the system is largely determined by the science and intelligence of the classification of the accounts and the completeness and accuracy of the recorded transactions. The entire system of accounts are divided into three distinct groups or divisions as shown in the chart and are as follows: First Group, Balance Sheet accounts, or the asset and liability accounts; Second Group, Profit and Loss accounts or the expense and income accounts; Third …


Appraisals As A Foundation For Property Records, Lyle H. Olson, American Appraisal Company Jan 1923

Appraisals As A Foundation For Property Records, Lyle H. Olson, American Appraisal Company

Individual and Corporate Publications

No abstract provided.


Audit Working Papers : Their Preparation And Content, J. Hugh Jackson Jan 1923

Audit Working Papers : Their Preparation And Content, J. Hugh Jackson

Guides, Handbooks and Manuals

No abstract provided.


Programme, Annual Meeting, 1923., American Institute Of Accountants Jan 1923

Programme, Annual Meeting, 1923., American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Chapters--Application For Permission To Form A Chapter; By-Laws For Chapters; Forms Approved By The Council, 1923., American Institute Of Accountants Jan 1923

Chapters--Application For Permission To Form A Chapter; By-Laws For Chapters; Forms Approved By The Council, 1923., American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


American Institute Of Accountants Foundation Prize Competition., Amereican Institute Of Accountants. Foundation Jan 1923

American Institute Of Accountants Foundation Prize Competition., Amereican Institute Of Accountants. Foundation

Association Sections, Divisions, Boards, Teams

No abstract provided.


Northern Ohio Chapter--Directory Of Members., American Institute Of Accountants. Northern Ohio Chapter Jan 1923

Northern Ohio Chapter--Directory Of Members., American Institute Of Accountants. Northern Ohio Chapter

Association Sections, Divisions, Boards, Teams

No abstract provided.


Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1923, American Institute Of Accountants Jan 1923

Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1923, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Year-Book 1923, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 18 And 19, 1923, American Institute Of Accountants Jan 1923

Year-Book 1923, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 18 And 19, 1923, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Chapters: Application For Permission To Form A Chapter, By-Laws For Chapters, American Institute Of Accountants Jan 1923

Chapters: Application For Permission To Form A Chapter, By-Laws For Chapters, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Acceptance And Installation Of Uniform Methods Of Cost Accounting, Chamber Of Commerce Of The United States. Department Of Manufacture Jan 1923

Acceptance And Installation Of Uniform Methods Of Cost Accounting, Chamber Of Commerce Of The United States. Department Of Manufacture

Guides, Handbooks and Manuals

No abstract provided.


Correspondence Regarding Taxation, Dec, 1923; Recommendations To The Bureau, The Condition Of The Work, Recommendations As To Legislation, American Institute Of Accountants. Committee On Federal Legislation Jan 1923

Correspondence Regarding Taxation, Dec, 1923; Recommendations To The Bureau, The Condition Of The Work, Recommendations As To Legislation, American Institute Of Accountants. Committee On Federal Legislation

Guides, Handbooks and Manuals

No abstract provided.


Editorial; John R. Loomis, A. P. Richardson Jan 1923

Editorial; John R. Loomis, A. P. Richardson

Journal of Accountancy

No abstract provided.


Announcements, American Institute Of Accountants Jan 1923

Announcements, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


By-Laws For Northern Ohio Chapter Of The American Institute Of Accountants, American Institute Of Accountants Jan 1923

By-Laws For Northern Ohio Chapter Of The American Institute Of Accountants, American Institute Of Accountants

American Institute of Accountants

No abstract provided.


Accountants Forum, Volume Iii, Number 3, January 1923, International Accountants Society, Inc. Jan 1923

Accountants Forum, Volume Iii, Number 3, January 1923, International Accountants Society, Inc.

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


What Industrial Accounting Should Mean To The Executive, Stanley G. H. Fitch Jan 1923

What Industrial Accounting Should Mean To The Executive, Stanley G. H. Fitch

Journal of Accountancy

No abstract provided.