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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 Jan 1922

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 …


Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough Jan 1922

Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough

Individual and Corporate Publications

Executives are insistent that stores control shall be centered on the principal facts and not lose itself among non-essentials. Thus, one large company charges off when purchased items such as nuts, bolts and screws which in that particular establishment are very minor items of supply. An item which costs ten cents or over is charged when requisitioned. However, even in items of less value than ten cents, adequate record of the quantity on hand is maintained. In accordance with the foregoing, that which will be presented here will be a simple rather than an elaborate stores system.


Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports Jan 1922

Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports

Individual and Corporate Publications

The two basic reports which the chief executives of any business enterprise should receive currently are: 1. The Balance Sheet, and 2. The Statement of Profit and Loss. The Balance Sheet represents the financial condition of a business at a given date, and the Statement of Profit and Loss explains the change in net worth resulting from the industrial or business operations during a given period. The Balance Sheet and the Statement of Profit and Loss are prepared not only for those who operate the business, but also for those who own it. These statements are useful from at least …


Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle Jan 1922

Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle

Individual and Corporate Publications

To discuss all of the controlling elements in rate making would be entirely beyond the scope of this paper. Many of these elements have been the subject of a voluminous and exhaustive literature with which most of you are probably familiar. The cost of service doctrine, with the determination of value, the analysis and apportionment of expenses and the more or less involved assignment of costs which its application entails has been so fully discussed that there is little that I can add within the limits of this paper. It has seemed to me, however, that it might be worth …


Philosophy Of Accounts, Charles E. Sprague Jan 1922

Philosophy Of Accounts, Charles E. Sprague

Individual and Corporate Publications

No abstract provided.


Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume I, Uniform Accounting And Estimating System, Ernst & Ernst, National Paper Box Manufacturers Association Jan 1922

Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume I, Uniform Accounting And Estimating System, Ernst & Ernst, National Paper Box Manufacturers Association

Individual and Corporate Publications

No abstract provided.


Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume Ii, Uniform Cost Finding System, Ernst & Ernst, National Paoer Box Manufacturers Association Jan 1922

Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume Ii, Uniform Cost Finding System, Ernst & Ernst, National Paoer Box Manufacturers Association

Individual and Corporate Publications

No abstract provided.


Settling Beet Growers' Accounts, W. E. Smith Jan 1922

Settling Beet Growers' Accounts, W. E. Smith

Individual and Corporate Publications

No abstract provided.


Deflation In Relation To Cost Accounting, Stanley G.H. Fitch Jan 1922

Deflation In Relation To Cost Accounting, Stanley G.H. Fitch

Journal of Accountancy

No abstract provided.


Should Obsolescence Be Capitalized?, Earl A. Saliers Jan 1922

Should Obsolescence Be Capitalized?, Earl A. Saliers

Journal of Accountancy

No abstract provided.


Naval-Stores Accounting, V. E. Bennett Jan 1922

Naval-Stores Accounting, V. E. Bennett

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk Jan 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Students’ Department, H. A. Finney Jan 1922

Students’ Department, H. A. Finney

Journal of Accountancy

No abstract provided.


Book Reviews, W. H. Lawton Jan 1922

Book Reviews, W. H. Lawton

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1922 Vol. 33 Issue 1 [Whole Issue], American Institute Of Accountants Jan 1922

Journal Of Accountancy, January 1922 Vol. 33 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Special Bulletin No. 11 (1921, December); Balance-Sheets; Accounting For Special Industries And Trades; Non-Par-Value-Shares; Automobile Insurance Companies, American Institute Of Accountants. Library And Bureau Of Information Dec 1921

Special Bulletin No. 11 (1921, December); Balance-Sheets; Accounting For Special Industries And Trades; Non-Par-Value-Shares; Automobile Insurance Companies, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.


C. P. A. Bulletin, No. 2, December 1, 1921, National Association Of Certified Public Accountants Dec 1921

C. P. A. Bulletin, No. 2, December 1, 1921, National Association Of Certified Public Accountants

Newsletters

No abstract provided.


Journal Of Accountancy, December 1921, Vol. 31 Issue 6 [Whole Issue], American Institute Of Accountants Dec 1921

Journal Of Accountancy, December 1921, Vol. 31 Issue 6 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Principles Of Interpretation Of Accounting Data, Frederick A. Thulin Dec 1921

Principles Of Interpretation Of Accounting Data, Frederick A. Thulin

Journal of Accountancy

No abstract provided.


Newspaper Accounting, Henry Bossert Dec 1921

Newspaper Accounting, Henry Bossert

Journal of Accountancy

No abstract provided.


Book Reviews, W. H. Lawton, A. P. R. Dec 1921

Book Reviews, W. H. Lawton, A. P. R.

Journal of Accountancy

No abstract provided.


November 25, 1921, The Mississippian Nov 1921

November 25, 1921, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


November 18, 1921, The Mississippian Nov 1921

November 18, 1921, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


November 11, 1921, The Mississippian Nov 1921

November 11, 1921, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


November 4, 1921, The Mississippian Nov 1921

November 4, 1921, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Second National Industrial Cost Conference, Pittsburgh, Pa., November 2, 3, 4, 1921, Industrial Cost Association Nov 1921

Second National Industrial Cost Conference, Pittsburgh, Pa., November 2, 3, 4, 1921, Industrial Cost Association

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


The Alarm Clock, Volume 1, Number 7, November 1, 1921, Horwath & Horwath Nov 1921

The Alarm Clock, Volume 1, Number 7, November 1, 1921, Horwath & Horwath

Individual and Corporate Publications

No abstract provided.


Treatment Of Weight And Degradation Losses By Coal Dealers, Herbert B. Hawkins Nov 1921

Treatment Of Weight And Degradation Losses By Coal Dealers, Herbert B. Hawkins

Journal of Accountancy

No abstract provided.


Treatment Of Costs During Periods Of Varying Volumes Of Production, C. B. Williams Nov 1921

Treatment Of Costs During Periods Of Varying Volumes Of Production, C. B. Williams

Journal of Accountancy

No abstract provided.


Traveling Auditor, Herbert W. Joyce Nov 1921

Traveling Auditor, Herbert W. Joyce

Journal of Accountancy

No abstract provided.