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What Is Wrong With Cost Accounting?, G. Charter Harrison Jan 1921

What Is Wrong With Cost Accounting?, G. Charter Harrison

Publications of Accounting Associations, Societies, and Institutes

Attention has often been drawn by accountants and others to the failure of a large percentage of manufacturers to adopt the methods of cost accounting approved by the majority of professional accountants, but as far as the writer knows these criticisms invariably have been directed at the manufacturer and not at cost methods themselves. It does not seem to have occurred to these critics that if a large body of intelligent and practical men consistently refuse to introduce the recognized methods of cost accounting, this refusal may be due not to a lack of progressiveness but to a deliberate judgment …

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Purchase Orders And Purchase Records, Homer N. Sweet Jan 1921

Purchase Orders And Purchase Records, Homer N. Sweet

Publications of Accounting Associations, Societies, and Institutes

The writer has recently collected information concerning the purchasing policies and methods of seven industrial corporations. Four of these companies would rank among the largest and best organized in this country and the others are representative concerns in their respective fields. It is well to look to the methods of the largest corporations for examples of efficient practice, for such companies have been more successful generally in developing the simplest and most effectual means of organization. Despite the fact that the requirements of large corporations are necessarily far more varied, their methods are usually applicable in principle to smaller concerns.

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Coal Production Costs, R. W. Gardiner Jan 1921

Coal Production Costs, R. W. Gardiner

Publications of Accounting Associations, Societies, and Institutes

In the management of a coal producing business there are three departments which need and should use the information supplied by a proper accounting system, and the needs and uses of the two departments of lesser importance must give way to the needs and uses of the one of prime importance. To my mind the department of prime importance is the operating department. An operating department which does not have the proper information is absolutely at sea. The head of the operating department may know that his product is costing too much money but he cannot put his finger on …

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Cattle Costs, E. D. Newman Jan 1921

Cattle Costs, E. D. Newman

Publications of Accounting Associations, Societies, and Institutes

The purpose of this publication is to indicate sound cost principles upon which reliable data may be compiled which may be used in the determination of a fair selling price. There is practically no published material dealing with live stock accounting. Very little reliable information on live stock production costs has been published. Differences of opinion exist as to the cost of cattle produced on the range, between the feeders who purchase western cattle and finish them for the market, the general public, and the cattle raiser, himself. The cattle raiser is inclined to believe that it is impossible to …

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Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools Jan 1921

Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools

Publications of Accounting Associations, Societies, and Institutes

This pamphlet represents the results of experience in organizing and conducting courses in accountancy subjects, intended primarily for young men actually engaged in business. To meet the needs of such young men, the program of studies is dominated by practical aims. All superfluous material is eliminated and the methods of instruction are such as to give the largest results with the utmost economy of time. While the material has been prepared with care, it is in need of further revision in the light of testing under actual conditions in the several Associations maintaining schools of Accountancy and the Commission welcomes …

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Costs As An Aid To Management, John M. Scanlon Jan 1921

Costs As An Aid To Management, John M. Scanlon

Publications of Accounting Associations, Societies, and Institutes

A cost system, in order to secure the best results, should, among other things, enable the manufacturing executive to know the departments or operations which require attention and thus enable him to reduce costs. A system that points out to the management wherein the actual performances differ from set standards, enables the management to concentrate on these differences and institute measures that are necessary to correct them. This article explains how standards are prepared and how comparisons of actual costs against standards are made. It also brings out how cost records are converted into efficiency data and gives a method …

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Cost Accounting For Public Utilities, E. D. Bistline Jan 1921

Cost Accounting For Public Utilities, E. D. Bistline

Publications of Accounting Associations, Societies, and Institutes

Cost accounting for public utilities is much broader in its scope and more intricate than cost accounting for a manufacturing concern, in that public utilities sell service instead of a manufactured product, and in rendering this service are regulated, or, in a sense, governed by Federal and state regulations imposed upon them. These regulations often limit and restrict the utility from collecting a fair return for the service rendered. In many instances utilities do not have an adequate system of accounting installed to show the true cost of rendering service, and it is difficult for them to defend what they …

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Principles Of Cost Accounting, Ernst & Ernst, New England Manufacturing Jewelers' And Silversmiths' Association Jan 1921

Principles Of Cost Accounting, Ernst & Ernst, New England Manufacturing Jewelers' And Silversmiths' Association

Publications of Accounting Associations, Societies, and Institutes

If the members of The New England Manufacturing Jewelers & Silversmiths Association are to receive the benefits from Uniform Cost Accounting now being obtained by the membership of other associations, it will be because some system of Cost Accounting will be developed that will be practical and adaptable to the needs of the smaller manufacturer in the industry. Therefore, we have given consideration to the establishment of certain well defined accounting principles that will apply to all concerns in the industry, large and small, and have developed methods that may be used by the small manufacturer to meet his requirements …

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System Of Uniform Cost Finding For Paving Brick Manufacturers, National Paving Brick Manufacturers Association. Committee On Uniform Cost Finding Jan 1921

System Of Uniform Cost Finding For Paving Brick Manufacturers, National Paving Brick Manufacturers Association. Committee On Uniform Cost Finding

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Standard Cost System For Wholesale Opticians, C. E. Knoeppel & Co., Knoeppel (C. E.) & Co., American Association Of Wholesale Opticians Jan 1921

Standard Cost System For Wholesale Opticians, C. E. Knoeppel & Co., Knoeppel (C. E.) & Co., American Association Of Wholesale Opticians

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Some Problems In The Actual Installation Of Cost Systems, H. G. Crockett Jan 1921

Some Problems In The Actual Installation Of Cost Systems, H. G. Crockett

Publications of Accounting Associations, Societies, and Institutes

Many books have been written on the subject of cost accounting, but generally the chief object has been to establish fixed principles, describe various forms and methods in considerable detail, and to set forth the many reasons why every manufacturer should have a good cost accounting practice. This article will forego all such discussion, and will be confined to an outline of the more important problems that must be solved during the installation of a cost system, and of the factors that should be considered in arriving at the solution of those problems. Many cost systems have failed to accomplish …

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Standardization Of Basis For Rates, American Warehousemen’S Association. Cold Storage Divsion. Central Bureau Committee Jan 1921

Standardization Of Basis For Rates, American Warehousemen’S Association. Cold Storage Divsion. Central Bureau Committee

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Advantages Of An Accounting System For Garages, J. Gordon Hill Jan 1921

Advantages Of An Accounting System For Garages, J. Gordon Hill

Individual and Corporate Publications

The average experience of a garage man is that at first the volume of business is small and therefore does not appear to justify the expense of an elaborate set of books, requiring the whole time of a bookkeeper. Under such conditions, the work of bookkeeping is either neglected or deferred, until it is found necessary to keep some kind of records, in order to render bills to customers and collect the ever-needed cash. Often, too, the work of book-keeping is assigned to one of the garage employees, as a sort of sideline, or the manager himself attempts the arduous …

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How To Use The Business Record System For Retailers, R. G. Fuller Jan 1921

How To Use The Business Record System For Retailers, R. G. Fuller

Individual and Corporate Publications

Everyone knows that in the conduct of a business it is necessary to keep track of certain things. This is the purpose of bookkeeping. The simplest way in which it can be done is the best. Big business has developed bookkeeping into a wonderful science. Nevertheless, for the ordinary business bookkeeping can be made an extremely simple and easily understood process. With that idea we have formulated the method described in the following pages: The Tarco Daily Business Record.

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Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston Jan 1921

Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston

Individual and Corporate Publications

The amount of business done by a retail book store is generally sufficient to warrant the expenditure of the time required to keep the books by the double entry system as explained in all books on bookkeeping. This system furnishes a means of analyzing the business transactions not possessed by any other system. In order that the proprietor may know just where he stands financially at the end of each month he should prepare or have prepared for him a balance sheet. This statement shows the assets, liabilities and capital as at the close of business on the last day …

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Department Store Accounts; Part Ii: Instruction Paper, Charles A. Sweetland Jan 1921

Department Store Accounts; Part Ii: Instruction Paper, Charles A. Sweetland

Individual and Corporate Publications

It will be seen that the accounting for a business as varied as a department store, where the necessity exists for arriving at the profit of each department separately, must be very comprehensive, and, in consideration of the vast amount of detail, it must be as simple and easy to handle as possible. Each department treated as a separate enterprise must be charged with its purchases, with the cost of its operation, its pro rata of expense for advertising, floor-walkers, managers, rent, light, heat, and other general expenses, and credited with its sales, cash, c. o. d., and charge. Thus …

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Department Store Accounts; Part I: Instruction Paper, Charles A. Sweetland Jan 1921

Department Store Accounts; Part I: Instruction Paper, Charles A. Sweetland

Individual and Corporate Publications

It will be seen that the accounting for a business as varied as a department store, where the necessity exists for arriving at the profit of each department separately, must be very comprehensive, and, in consideration of the vast amount of detail, it must be as simple and easy to handle as possible. Each department treated as a separate enterprise must be charged with its purchases, with the cost of its operation, its pro rata of expense for advertising, floor-walkers, managers, rent, light, heat, and other general expenses, and credited with its sales, cash, c. o. d., and charge. Thus …

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Your Market Value, Horatio N. Drury Jan 1921

Your Market Value, Horatio N. Drury

Individual and Corporate Publications

Young men desiring to improve their prospects for advancement and to properly equip themselves for a business career frequently come to me for advice. Ever since I have become acquainted with the excellent service you are rendering young men, through the Pace Courses in Accountancy and Business Administration, I have invariably advised the applicant to take the Pace Courses as one of the means for increasing his knowledge, and thus equipping himself to play a larger part in the game of life and to command a greater return for his personal services.

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Supplementing The Work Of Cost System Installation, Robert Atkins Jan 1921

Supplementing The Work Of Cost System Installation, Robert Atkins

Individual and Corporate Publications

WITH increased knowledge on the subject of cost finding, there can be no doubt that the work of devising and installing cost systems will measure up to higher standards. This condition will tend towards the more profitable and efficient conduct of business, and the more rapidly this knowledge is disseminated throughout the business world, the earlier its benefits will be obtained. Nowadays, converts to scientific methods of cost finding are not infrequently made of entire branches of industry and the advantages of a uniform cost system to all the manufacturers in a certain line of industry are at once apparent. …

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You Can't Judge Your Business By The Past Three Years, Elijah Watt Sells Jan 1921

You Can't Judge Your Business By The Past Three Years, Elijah Watt Sells

Individual and Corporate Publications

At least seventy-five per cent of all concerns started, fail. I have verified this statement by calling on an authority in such matters. It is as nearly correct as is possible. Men who start out in business seem to know so little about it that it is a wonder even so large a proportion as twenty-five per cent succeeds. Among our clients are all kinds of companies, from very small concerns up to railways, cities, and even Governments. Big companies fail in almost the same proportion as smaller ones; but their affairs are so complicated that it is difficult to …

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Certified Public Accountants As The Health Officers Of Industry Should Advertise Their Services, William Cushing Bamburgh Jan 1921

Certified Public Accountants As The Health Officers Of Industry Should Advertise Their Services, William Cushing Bamburgh

Individual and Corporate Publications

Professionals should not advertise individually, but they may do so collectively. Publicity campaigns descriptive of the position which the professional holds in the community and which the professional work of the doctor, lawyer, engineer, architect, health expert, certified public accountant holds in the condition of the community, should be carried on for the enlightenment of the people and for the assurance of the general mind of the community. Professionals who are equipped to certify to the healthy condition of individuals or associations of individuals are also equipped to certify to the healthy condition of the city or town in which …

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Overhead Expenses: How To Distribute Them In Good And Bad Times, Chamber Of Commerce Of The United States Of America. Fabricated Production Department Jan 1921

Overhead Expenses: How To Distribute Them In Good And Bad Times, Chamber Of Commerce Of The United States Of America. Fabricated Production Department

Individual and Corporate Publications

No abstract provided.

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Advanced Accounting Problems, John T. Madden, Arthur H. Rosenkampff, William W. Douglas, New York University. School Of Commerce, Accounts And Finance Jan 1921

Advanced Accounting Problems, John T. Madden, Arthur H. Rosenkampff, William W. Douglas, New York University. School Of Commerce, Accounts And Finance

Individual and Corporate Publications

No abstract provided.

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Library Manual 1921 (Revised To Date), American Institute Of Accountants. Library Jan 1921

Library Manual 1921 (Revised To Date), American Institute Of Accountants. Library

Guides, Handbooks and Manuals

No abstract provided.

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Lumber Manufacturing Accounts, Arthur Francis Jones Jan 1921

Lumber Manufacturing Accounts, Arthur Francis Jones

Individual and Corporate Publications

No abstract provided.

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Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough Jan 1921

Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough

Individual and Corporate Publications

Depreciation attempts to measure the effect of time and production on physical properties and equipment and to record the results in dollars and cents. This computation can not be exact because the elements affecting depreciation are many and their relative importance difficult to determine. The use and character of property, its maintenance, the quality of installation, and often local conditions variously modify the life of property, while an unexpected industrial advance may suddenly terminate the usefulness of property and completely upset depreciation calculations.

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Report Of Special Committee On Professional Advancement, American Institute Of Accountants Jan 1921

Report Of Special Committee On Professional Advancement, American Institute Of Accountants

American Institute of Accountants

No abstract provided.

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Computation Of Commissions And Federal Taxes: Where Commissions Are Based On Profits After Deducting Taxes, A. Van Oss Jan 1921

Computation Of Commissions And Federal Taxes: Where Commissions Are Based On Profits After Deducting Taxes, A. Van Oss

Journal of Accountancy

No abstract provided.

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Some Problems Of Foreign Exchange, H. G. P. Deans Jan 1921

Some Problems Of Foreign Exchange, H. G. P. Deans

Journal of Accountancy

No abstract provided.

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Income-Tax Department, Stephen G. Rusk Jan 1921

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.

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