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Articles 24661 - 24690 of 26817
Full-Text Articles in Entire DC Network
Haskins & Sells Bulletin, Vol. 05 (1922) [Whole Volume], Haskins & Sells
Haskins & Sells Bulletin, Vol. 05 (1922) [Whole Volume], Haskins & Sells
Haskins and Sells Publications
No abstract provided.
Constructive Criticism, Anonymous
Constructive Criticism, Anonymous
Haskins and Sells Publications
No abstract provided.
Book Reviews, Anonymous
Importance Of Power Costs In Paper Mill Accounting, Edmund Canby Gause
Importance Of Power Costs In Paper Mill Accounting, Edmund Canby Gause
Haskins and Sells Publications
No abstract provided.
Depreciation, George Clyde Mathews, Wisconsin Gas Association
Depreciation, George Clyde Mathews, Wisconsin Gas Association
Publications of Accounting Associations, Societies, and Institutes
Regulation of public utilities in the form in which we know it today is a development of the past fifteen years. The New York and Wisconsin laws in 1907 practically mark the beginning of present methods of regulation. Under these and other laws passed since that time regulation has become less and less a matter of bargaining and of local politics and has come to be more and more a matter of fitting the requirements of regulation to the cost of doing the business. Among these costs that of meeting the loss occasioned by the retirement of property has been …
Management And Budgeting, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley
Management And Budgeting, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley
Publications of Accounting Associations, Societies, and Institutes
In the years of comparative stability before the World War, simple cost accounting was a sufficiently effective tool to meet all requirements. Knowing his costs, a manager could plan with certainty, for business was on a cost plus, or, in some cases, a cost minus basis. But then followed a succession of rapid changes divided into three periods, the pre-war period, the war period and the post-war period. It quickly became evident to thinking managers that no accounting system confining itself to already established facts would satisfy the needs of these three periods and of the years ahead. That is …
Cost Accounting For Logging Operations, G. A. Ware, News Print Service Bureau
Cost Accounting For Logging Operations, G. A. Ware, News Print Service Bureau
Individual and Corporate Publications
No abstract provided.
Plating Costs, A Practical Method Of Figuring Costs For Estimating On A Plating Job- Written For The Metal Industry; Metal Industry, January 1922, W. G. Knox
Individual and Corporate Publications
No abstract provided.
The Alarm Clock, Volume 1, Number 9, January 1, 1922, Horwath & Horwath
The Alarm Clock, Volume 1, Number 9, January 1, 1922, Horwath & Horwath
Individual and Corporate Publications
No abstract provided.
Opportunities Of The Auditor: An Address Delivered At The Thirty-Fourth Annual Meeting Of The Railway Accounting Officers Association, Cleveland, Ohio, June 9, 1922, S. Ennes
Publications of Accounting Associations, Societies, and Institutes
Many of the gentlemen here represent roads with a gross business in excess of one hundred million dollars a year, and some of you represent roads with a much larger gross income. Most of your roads are spending for operation seventy-five cents out of every dollar taken in over the counter. As we say, your operating ratio is 75 per cent or greater. Now 1 per cent of one hundred million dollars is one million dollars; and if the operating ratio can be reduced 1 per cent, the latter amount can be left in the treasury at the end of …
Uniform Accounting System For General Hospitals -- Instruction Bulletin; Instruction Bulletin -- A Uniform Accounting System For General Hospitals, Pennsylvania. Department Of Public Welfare
Uniform Accounting System For General Hospitals -- Instruction Bulletin; Instruction Bulletin -- A Uniform Accounting System For General Hospitals, Pennsylvania. Department Of Public Welfare
State Publications
While many of the hospitals of the State already had a complete accounting system, it was true that many others were not prepared to furnish the Department of Public Welfare with the data essential to a consideration of their applications for appropriations. It was for that reason that it was deemed essential that a uniform system of accounting be devised and furnished to all of the hospitals of the State which receive aid from the General Assembly. At the same time it was fully appreciated that a uniform system of accounting would be of great value to the hospitals. Such …
Examination [1922], Virginia State Board Of Accountancy
Examination [1922], Virginia State Board Of Accountancy
State Publications
The examination consists of Commercial Law, Practical Accounting --Part I, Theory of Accounts, Practical Accounting--Part II, and Auditing.
Uniform System Of Accounts For Water Companies, Edward Field
Uniform System Of Accounts For Water Companies, Edward Field
State Publications
In accordance with the provisions of Chapter 199 of the Public Acts of 1921, this Commission hereby prescribes the method for keeping the accounts pertaining to water companies, which method shall be known and designated as, Uniform System of Accounts for Water Companies, Prescribed by The Public Utilities Commission of The State of Connecticut, a copy whereof is hereto annexed. It is hereby ordered that on and after January 1, 1922, every water company as defined herein will be required to carry on its books the accounts herein prescribed or defined, in so far as the same are pertinent to …
Management And Commodity Profit And Loss Figures, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley
Management And Commodity Profit And Loss Figures, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley
Publications of Accounting Associations, Societies, and Institutes
In a casket business commodity profit and loss figures will show profits or losses netted by varnished caskets, cloth-covered caskets, metal caskets, rough boxes, varnished boxes, drygoods, robes and linings, vaults, hardware, fluids, and sundries, or by any other commodity departmental division that the manager may desire. With such figures and the apportionment of investment by commodity departments, the manager will have two important pieces of knowledge, namely: His earnings according to investment by commodity departments. The rate of turnover by commodity departments.
Production Costs In The Manufacture Of Phonograph Records, E. J. Borton
Production Costs In The Manufacture Of Phonograph Records, E. J. Borton
Publications of Accounting Associations, Societies, and Institutes
In the production of phonograph records there are relatively few manufacturing processes, but there are some conditions in connection with this industry which are somewhat troublesome from a cost accounting point of view. This industry affords a very unsatisfactory field of endeavor for the purely theoretical cost accountant, since there are some factors which if treated in a manner theoretically correct would be highly complicated and the results secured would mean little and be worth less to the plant executives. A plant manufacturing phonograph records consists of three principal departments as follows: (1) The recording laboratory, (2) the electroplating department, …
Letter Sent From George E. West To Illinois Council Of Members Of National Association Of Certified Public Accountants, October 31, 1922, George E. West, National Association Of Certified Public Accountants. Illinois Council
Letter Sent From George E. West To Illinois Council Of Members Of National Association Of Certified Public Accountants, October 31, 1922, George E. West, National Association Of Certified Public Accountants. Illinois Council
Publications of Accounting Associations, Societies, and Institutes
In concluding our effort to improve conditions in the National Association of Certified Public Accountants, we are under obligation to give you this report of the proceedings of the annual meeting held in Washington last June, and to declare the facts concerning certain published statements of President Hutchison. This report has been delayed considerably by our unsuccessful efforts to procure a certified copy of the record of the proceedings, which President Hutchison is arbitrarily withholding.
Cost Accounting In The Canning Industry, E. J. Coleman
Cost Accounting In The Canning Industry, E. J. Coleman
Publications of Accounting Associations, Societies, and Institutes
The canning business is seasonal. This is one of the reasons it was slow to realize the need of cost accounting. However, when E. N. Hurley, then Chairman of the Federal Trade Commission, issued an appeal prior to our entry into the war to all business concerns to study their costs, the National Canners' Association lost no time in bringing home to Canners the urgent need of action. As a result a Committee was appointed and a uniform system of accounting was adopted. Great strides have been made since that time and the Cost Accounting Committee has become a permanent …
Chocolate And Cocoa Costs, George Rea
Chocolate And Cocoa Costs, George Rea
Publications of Accounting Associations, Societies, and Institutes
The manufacture of chocolate and of its by-product, cocoa, is often combined with candy-making in one establishment. Whether thus combined or not, the chocolate industry requires special machinery, has its own manufacturing processes and meets with cost problems peculiar to itself. The cost accountant must be responsible for the accuracy of the records and costs. Therefore he must assure himself that the daily reports which he receives are correct. He can easily follow in his records a run on any grade of beans, even of several days' duration, through the cleaner, roaster, cracker and liquor mills and see that the …
With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton
With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton
Publications of Accounting Associations, Societies, and Institutes
Accounting, either as a profession or as a part of a concern's employed organization, has an opportunity, already arrived, to merit real recognition as a positive factor in business control and management; in fact, the new order of things has made it necessary for other departments to ask accounting to meet the issue which in turn compels accounting to look beyond the ordinary 1 plus 1 equals 2, or whether an amount should be listed under liabilities or deducted from some asset item. Accounting must get out of the confinement of mere bookkeeping, see the sunrise of a new day …
Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis
Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis
State Publications
The plan for flood protection included the building of five earth dams across the valleys of the Miami River and its tributaries to form retarding basins, and the improvement of several miles of river channel within the towns and cities of the valley. The dams contain 7,850,000 cubic yards of earth ; their outlet structures contain over 160,000 cubic yards of concrete; the river channel improvements involved the excavation of 4,500,000 cubic yards, and the whole project cost about $30,000,000. Accounting and cost keeping procedure plays a vital part in the development of any industrial or construction project. Familiarity with …
Cost Accounting System For A Bank, Alexander Hamilton Institute
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
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.
Analytical Balance Sheets For Industrials, C. E. Woods
Analytical Balance Sheets For Industrials, C. E. Woods
Individual and Corporate Publications
From a financial point of view, investment; its use, control and returns, are the chief objects in every manufacturing business, and all activity should be with this clearly in mind. Looked at in fact, there are just three things, primarily, that tie money up in a manufacturing business, viz: Plant Inventory Accounts Receivable. Plant investment is fixed, or permanent; Inventory and Accounts Receivable are flexible and in these two latter lies the danger to successful administration, unless it is governed by a policy that will keep them well within the confines of the capital employed or available. It is this …
Classification Of Accounts For Sugar Estates, Charles E. Wermuth
Classification Of Accounts For Sugar Estates, Charles E. Wermuth
Individual and Corporate Publications
The relative efficiency and economy of the management of an industry can be measured only by comparison of one plant with another, and for that purpose an intelligent and uniform classification of expenses is essential. The object of this pamphlet is to secure uniformity of practice among sugar estates, thereby making a correct comparison of their operations possible. This classification has been in use since 1904, having been revised from time to time with the assistance of managers of sugar estates with many years' experience in all branches of the industry. It has again been revised and adjusted to present …
Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ
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.
Requirements For Original Listing, New York Stock Exchange. Committee On Stock List
Requirements For Original Listing, New York Stock Exchange. Committee On Stock List
Individual and Corporate Publications
An application, conforming to these requirements, signed by an executive officer of the applying corporation, voting trustees, or depositary committees, and nine printed or typewritten copies must be filed with the Secretary of the Exchange at least five days prior to date set for consideration. Applications must be accompanied by the required papers and agreements, and by a check for one hundred dollars for each $1,000,000, or portion thereof, of each class of security (including stock of the par value of $100 per share) or for each 10,000 shares, or portion thereof, of stock of a par value of less …
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
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 …
Office Record And Control For Insurance Agents And Brokers, American System Company
Office Record And Control For Insurance Agents And Brokers, American System Company
Individual and Corporate Publications
Insurance Agents and Brokers, whose lasting success is best measured by the thoroughness with which their trade and profession functions, apparently need a more orderly process of accounting and record keeping. The hit-and-miss methods of finances and the resultant cost and worry, a continual search and confusion of records, and an unnecessary waste of clerical time are conditions from which business typical of an Insurance Office greatly suffer. There are two contending factors in the business, one underwriting, the other record keeping, with each dependent upon the other. Underwriting, through its attended field of technical supervision, has reached at least …
What The Banker Expects From The Accountant, John N. Eaton
What The Banker Expects From The Accountant, John N. Eaton
Individual and Corporate Publications
What does a banker expect an audited statement to show? He expects that it will set forth a correct picture of all the assets and ail the liabilities of the company. And he expects that these various assets and liabilities will be classified and described with sufficient detail and exactness to enable him to form a satisfactory estimate of their value as a basis for granting credit.
Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports
Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports
Individual and Corporate Publications
The classification of ledger accounts appearing on the following pages is not intended to fit the accounts of any one particular firm, or, in fact, of any one industry. It is at best only a broad treatment of representative accounts used in manufacturing industries. Likewise, the definitions are not intended to apply specifically to accounts found in any one ledger, but are intended to point out the particular group in which any account would fall. In using this classification, it should be remembered that the individual accounts will have to be set up according to the needs of each different …