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C. P. A. Bulletin, Vol. 4, No. 8-9, August-September 1, 1925, National Association Of Certified Public Accountants

Newsletters

No abstract provided.

Development Of Modern Practice, W. C. Heaton

Journal of Accountancy

No abstract provided.

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.

Journal Of Accountancy, August 1925, Vol. 40 Issue 2 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.

System Of Labor Control For Pay Roll And Cost Purposes, Peter C. Jung

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

Students’ Department, H. A. Finney

Journal of Accountancy

No abstract provided.

Journal Of Accountancy, July 1925, Vol. 40 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.

Human Element In Material Control, Charles A. Williams

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

Cost Accounting And Foremen's Departmental Activities, T. M. Mcniece

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

Costs For Oil Producers, R. W. Cobb

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

C. P. A. Bulletin, Vol. 4, No. 6-7, June-July 1, 1925, National Association Of Certified Public Accountants

Newsletters

No abstract provided.

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

Individual and Corporate Publications

No abstract provided.

American Institute Of Accountants' Examinations, May 14 And 15, 1925, American Institute Of Accountants. Board Of Examiners

Journal of Accountancy

No abstract provided.

The Valuation Of Assets In The Balance Sheet, Ralph R. Schatzman

Bachelors’ Theses

Among the various forms and types of financial data which confront the business man of today, the balance sheet perhaps holds the most important place . It attempts, in brief, to display through condensed figures, the true financial condition of an individual or financial unit at a given time. Nearly all other financial statements support it or are based upon it. Every item to which an organization holds title or legal claim, and likewise every claim against it has its place in that organization's balance sheet. It is the vital statement in any broad scheme of recording ownerships.

Trust Companies As Fiscal Agents For Corporations, Jerome J. De Brue

Bachelors’ Theses

A trust company is a corporation authorized by law to accept and execute trusts or various descriptions, or to act as trustee; a corporation empowered to act in a judiciary capacity. This is the primary meaning of the term "trust company."

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

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 …

The Rise And Significance Of Commercial Credit, John W. Kelley

Bachelors’ Theses

Credit, in all its ramifications, is probably the most important, single factor in the commercial world today. Yet, in spite of its importance, few people stop to think what it means. To the ones who do find time to reflect upon its magnitude, it appears as a giant something, which cannot be seen, but only realized. To quote Henry Dunning Macleod, the English lecturer and author, "What the steam engine is in mechanism, what the differential calculus is in mathematics, that is credit in commerce". Daniel Webster, the great American jurist and the statesman said, "Credit is the vital air …

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

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.

Cost Accounts For The Contractor, Urban A. Pilon

Bachelors’ Theses

The author has selected the subject of Contractor's Cost Accounts because of the widely divergent opinions of those men who have written the few articles and books that are to be found on the subject, and because of the importance of this phase of accounting to the Contractor.

The author has, in his opinion, found most of the material written to be useless to the contractor because, while theoretically correct from an accounting standpoint, it is not practical enough to be put to use. There is either some essential part lacking, there is no check against error, or, as in …

Trust Companies As Fiscal Agents For Corporations, Jerome J. De Brue

Bachelors’ Theses

A trust company is a corporation authorized by law to accept and execute trusts of various descriptions, or to act as trustee; a cor­poration empowered to act in a judiciary capacity. This is the primary meaning of the term "trust company."

Origin Of Corporations And Their Development In The United States, Michael R. Barry

Bachelors’ Theses

This work is intended to be a treatise on the history and growth of private corporations as developed in the United States.

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

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

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

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.

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.