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Letter Dated June 9, 1925 Regarding The Committees On State Legislation And Federal Legislation., Edward E. Gore, American Institute Of Accountants. Special Committee On Taxation

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Homer S. Pace, Chairman, Committee On Public Affairs, To Members And Associates Re: Address By J. Gilmer Korner, Jr., Chairman Of The United States Board Of Tax Appeals, At The Aia Regional Meeting In Cincinnati, May 23, 1925., Homer S. Pace, American Institute Of Accountants. Bureau Of Public Affairs

Association Sections, Divisions, Boards, Teams

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.

The Growth And Development Of Trust Companies, Gertrude Marie Murphy

Bachelors’ Theses

The term ’’trust company" has not in the past "been one whose meaning was clearly defined;nor is the definition of the present day both brief and accurate. This no doubt is the result of the fact that the trust company is an institution which has gradually developed with the needs of the time and the community; and also because concerns doing different kinds of business have found it advantageous to adopt the title ’’trust company" and to incorporate under the laws governing these companies.

Students’ Department, H. A. Finney

Journal of Accountancy

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.

Branch Banking In The United States, Raymond J. Schroeder

Bachelors’ Theses

Branch banking in the United States is becoming a question of rapidly-increasing practical importance, and has given rise to a consideration of the place of branch banking in the American system of banking. Resolutions or proposed legislature of at least a dozen states as well as the congress of the United States. At its last session Congress had under consideration a bill proposing to liberalize the statutory provisions under which national banks operate in the several states and at the same time to impose some restriction upon State banks in the exercise of branch banking privileges within the Federal Reserve …

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."

Recent Tendencies In Railroad Finance, Junius George Klumb

Bachelors’ Theses

In 1920 the railroads of this country comprised a system of over one-quarter of a million miles of road, reckoning one mile of double track as only one mile of road. The country's mileage was greater than the combined mileage of the countries of Europe, and equal to more than one-third of the mileage of the world.

History And Development Of Banking In The United States In Later Years, Vincent J. Miller

Bachelors’ Theses

The National Banking System, established-by an Act or Congress February 25, 1863, began a new era in the. banking history of the United States. Prior to this time the State banks had reigned supreme after the failure of the First and Second Banks of the United States and there was urgent need for an organized banking system in the country. The greatest need for a new system was felt during and after the Civil War. The country was plunged into a state of financial chaos by the various banking malpractices of the government and immediate measures were necessary to remedy …

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 …

Financial Statements As Basis For Credit Granting, Albert N. Loth

Bachelors’ Theses

In writing this thesis an endeavor has been made to prepare a discussion on the subject f Financial Statements as a basis for credit granting which would be simple and adequate in its treatment of the subject and would set forth the important points relative to such an important subject as this is. Much has been written and said about this topic and an attempt has been made to combine the ideas and viewpoints of bankers, accountants, and merchants in such a manner that the main opinions are expressed in a composite whole.

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.

Mediums Of Finacial Advertising, Thomas Leo Vickerman

Bachelors’ Theses

Not so very long ago bank was supposed to be too sacred to profane by anything so ornate as advertising Dignity was a rather brittle affair then. Now It has resiliency.

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

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

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 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 …

Stock Exchange, Gerald Lunz

Bachelors’ Theses

The New York Stock Exchange has been subject to a great amount of criticism on the cart of politicans and a great part of the public due to the evils of gambling and speculation, that have been always exploited and also through the ignorance of many who do not know the great part the exchange has played in the development of the United States and its absolute necessity to the present economic structure of the World.

Bond Valuation, Millard Wessel

Bachelors’ Theses

In the investment field today, the thing most strikingly noticeable is the lack of knowledge of the principles back of investment. This is brought out more clearly day by day as the number of business failures multiply. The purpose of this paper is to show to the investor the methods used and advocated by expert financiers and accountants on the general sμbject of bond valuation. The subject of bond valuation includes: A. The Problem of Amortization. B. Calculation of the Purchase Price of a Bond. C. Determination of the Investment Rate. D. The Treatment of Bonds Redeemable in Installments.

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.

The Foreign Debt Due The United States Government, Frank D. Winzenburg

Bachelors’ Theses

The era of sentimentalism among governments is past-- whatever may be said of idealism. The cold realities of the war have settled down upon every people. For ourselves we can not separate our motives and say: this we did in defense of rights contravened on the high seas--that we did to make the world "safe for democracy." The fighting is over, peace is declared, but the war remains with us in its costs and burdens, and will so remain for more than a generation. Every people knows this--some feel it far more sensibly than our own. Complete acceptance of the …

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.

The Investment Trust And The American Investor, Anthony B. Ronzani

Bachelors’ Theses

We Americans are familiar with the term "trust" in many different forms, but as yet, not to any great extent under the name or an "investment trust." We are fairly cognizant of such forms as: the trust company, trusts, express trusts, equipment trusts, and trusts under wills. Writers on the subject of "trusts" have defined the term in different ways. Sometime they mean °legal trusts," the form taken by the great prototype, the Standard Oil Company. In such a sense a trust may be defined as an organization managed by a board of trustees to whom all the capital stock …

No Par Value Stock, Nathan Weinberg

Bachelors’ Theses

"Capital stock, whether of the type that represents all the assets of the corporation or the type that represents merely the residual equity after all other claims have been satisfied, involves two distinct ideas--a participation in the rights of ownership and a valuation in this anticipation. This latter is the par value. It is the less important. The stockholder can never collect, like the bondholder, the par value of his security from the corporation. Even though paid for in full and representing for a short time the full and actual value, the equality passes with the first business transaction, for …

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 …

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

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.