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Pace Student, Vol.2 No. 11, October, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 11, October, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 10, September, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 10, September, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 2, January, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 2, January, 1917, Pace & Pace

The Pace Student

No abstract provided.


Uniform Contracts And Cost Accounting Definitions And Methods: Recommendations By Interdepartmental Conference Consisting Of Delegates From The Departments Of War, Navy, And Commerce, The Federal Trade Commission, And The Council Of National Defense. July, 1917., United States. Department Of Commerce. Jan 1917

Uniform Contracts And Cost Accounting Definitions And Methods: Recommendations By Interdepartmental Conference Consisting Of Delegates From The Departments Of War, Navy, And Commerce, The Federal Trade Commission, And The Council Of National Defense. July, 1917., United States. Department Of Commerce.

Federal Publications

These recommendations are intended to suggest to contracting officers some of the broad legal and equitable points involved in war contracts, and to express the preference of the conference for a straight purchase-and-sale contract at a fixed price, since it is simpler in terms, easier to work under, and generally speaking, productive of better and quicker results. The British Government, after several years' experience, has discarded the cost-plus contract plan and adopted the straight purchase-and-sale contract in every instance possible. It is not proposed to go into the large question of policy involved in attempting to prevent demoralization of markets …


Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Express Companies, United States. Securities And Exchange Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Express Companies, United States. Securities And Exchange Commission

Federal Publications

It is further ordered, That the accounting methods directed in the interpretations contained in the said Accounting Bulletin No. 13 be, and they are hereby, prescribed for the use of express companies subject to the provisions of the Act to Regulate Commerce, as amended, in the keeping and recording of their accounts. It is further ordered, That January 1, 1917, be, and it is hereby, fixed as the date on which the said Accounting Bulletin No. 13 shall become effective.


System Of Accounts For Cotton Warehouses, Roy L. Newton, John R. Humphrey, United States. Department Of Agriculture Jan 1917

System Of Accounts For Cotton Warehouses, Roy L. Newton, John R. Humphrey, United States. Department Of Agriculture

Federal Publications

The warehouse receives cotton for the account of another party, provides the owner with a proper place for conserving his product, and gives its receipt as evidence that the cotton has been stored. Upon the integrity and financial standing of the warehouse which issues this receipt depends the value of the receipt, and it should be the desire and aim of every warehouseman to give his receipt its utmost value. The efficiency of a cotton warehouse depends in a very large degree upon its methods of keeping accounts and records of its transactions. The general use of a simple, concise …


Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines Jan 1917

Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines

Federal Publications

Prior to the actual development of an oil property it is difficult to determine the quantity of oil under the property and the rate at which this oil can be brought to the surface factors that determine the ultimate value of the property. Consequently, there has been much confusion in devising accounting systems that, during the entire life of a property, will show costs and profits from which the producer can determine whether his property is being worked at a profit or otherwise. The Bureau of Mines publishes this report in recognition of a distinct need for a simple treatise …


Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission

Federal Publications

This accounting bulletin contains the interpretations of the classifications embodied in the Uniform System of Accounts for Electric Railways as they appeared in Accounting Bulletin No. 9, effective July 1, 1915, together with the interpretations which have been made since that date. It seems desirable to bring the latter-mentioned interpretations to the attention of accounting officers, and, for convenience, all interpretations made to date are included in this bulletin, which now supersedes Bulletin No. 9.


Fundamental Principles For Determining The Cost Of Producing Malleable Iron Castings; Uniform Cost Accounting Methods, Robert E. Belt, American Malleable Castings Association Jan 1917

Fundamental Principles For Determining The Cost Of Producing Malleable Iron Castings; Uniform Cost Accounting Methods, Robert E. Belt, American Malleable Castings Association

Publications of Accounting Associations, Societies, and Institutes

An examination of the cost accounting systems of the members of the American Malleable Castings Association shows that a variety of widely different methods are used to ascertain the cost of producing castings. This is particularly true in the matter of determining the cost to produce different patterns of castings or the cost to produce the work for a given customer. Cost classifications of all conceivable arrangements are followed while hardly any two companies treat the same elements of cost in a like manner. Important and appreciably large items of cost are even overlooked entirely by some of the companies. …


Pace Student, Vol.2 No. 4, March, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 4, March, 1917, Pace & Pace

The Pace Student

No abstract provided.


Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Carriers By Water, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This circular contains answers to various accounting questions raised under classifications for carriers by water issued by the Interstate Commerce Commission. The cases contained herein are those which are regarded as important for the reason that they make clearer the meaning and application of the text descriptive of the primary accounts of the several classifications.In the preparation of this bulletin the Commission has had the cooperation of a committee representing the Association of Water Line Accounting Officers.


Final Report Of The Committee On Depreciation; Dissenting Opinion To The Final Report Of The Committee On Depreciation, John W. Alvord, Daniel W. Mead, C. B. Salmon, W. F. Wilcox Jan 1917

Final Report Of The Committee On Depreciation; Dissenting Opinion To The Final Report Of The Committee On Depreciation, John W. Alvord, Daniel W. Mead, C. B. Salmon, W. F. Wilcox

Publications of Accounting Associations, Societies, and Institutes

Losses of value which are complete, and fully demonstrated by proper abandonment or necessary replacement of the whole or a unit part of a property, are a matter of history and fact, and require only proper accounting to determine their occurrence and amount. Losses of value, which are partial or incomplete, always require prophecy as to future need, usefulness, and service, in order to properly divide that portion of the value which still exists from that which is lost. This function necessitates much more judgment than accounting. It requires the careful analysis of a broadly trained, experienced, and practical mind, …


Economic Status Of The Public Accountant, Charles Edwin Warn Jan 1917

Economic Status Of The Public Accountant, Charles Edwin Warn

Individual and Corporate Publications

Within the experience of most all practicing Public Accountants, there comes to mind with pointed emphasis the fact that our functional utility is not fully understood by the general public in business life. A logical solution whereby this void will be reduced, consists of bringing the curve of "Service" to a closer ratio of co-ordination with the curve of "Public Requirements." A thorough understanding, and therefore a freer use by the Public Accountant, of the scientific laws and principles of economics as related to industrial endeavor, would, in the writer's opinion, have more potentiality for remedy of this void, than …


Automobile Accounting, C. T. Mccormack Jan 1917

Automobile Accounting, C. T. Mccormack

Individual and Corporate Publications

Years of experience in the office and schoolroom have convinced the author that the best method of teaching the principles of bookkeeping and accounting, that they may be permanently fixed in the mind of the student so that he may be able to put them into practice, is by having him record business transactions. This set is intended to teach the principles of automobile bookkeeping, the advantages of a special ruled Cash Book, the carbon copy Sales Book, the special ruling of the Purchase Book, the carbon copy Customer's Ledger, and other short cut methods helpful to the bookkeeper. The …


Treatise On Increasing Bakery Efficiency. Specimens For Figuring Costs, Expenses And Results., Julius E. Wihlfahrt Jan 1917

Treatise On Increasing Bakery Efficiency. Specimens For Figuring Costs, Expenses And Results., Julius E. Wihlfahrt

Individual and Corporate Publications

The tendency among some of the bakers to conduct their business without an adequate system for determining the relative costs has led a number of them to fail. To-day forces are at work which compel all bakers to have a system. This they need in order to be successful and the more comprehensive the method employed the greater is the individual chance for success. To state that the baker must make his profit out of what he formerly wasted may not be out of place. He must stop the old leak, that means his present-day profit.


Booklet Of Instructions For Hardware Age System Of Simplified Accounting For Hardware Retailers, T. W. Snead Jan 1917

Booklet Of Instructions For Hardware Age System Of Simplified Accounting For Hardware Retailers, T. W. Snead

Individual and Corporate Publications

Hardware Age has for a number of months developed and worked out a simple system of accounting for hardware retailers which will not only tell the retailer whether he is making a profit or a loss, but will tell him many other things most vital and important to his business.


Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case Jan 1917

Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case

Individual and Corporate Publications

The books to be kept in this system are a voucher register, a cash book and a ledger. The voucher register will contain a record of every bill to be paid and will show the ledger account to which it belongs. It will, therefore, serve as the controlling account for the ledger.


Business Record Systems Book Of Instructions For Retail Hardware Dealers, Associated Advertising Clubs Of The World Jan 1917

Business Record Systems Book Of Instructions For Retail Hardware Dealers, Associated Advertising Clubs Of The World

Individual and Corporate Publications

No abstract provided.


Modern Accounting, Its Principles And Some Of Its Problems, Henry Rand Hatfield Jan 1917

Modern Accounting, Its Principles And Some Of Its Problems, Henry Rand Hatfield

Individual and Corporate Publications

No abstract provided.


Letter Sent To The Members And Associates Of The American Institute Of Accountants, W. Sanders Davies, George O. May Jan 1917

Letter Sent To The Members And Associates Of The American Institute Of Accountants, W. Sanders Davies, George O. May

Association Sections, Divisions, Boards, Teams

No abstract provided.


National System In Tailoring, William H. Vehon, National Association Of Merchant Tailors Of America. Business Efficiency Committee Jan 1917

National System In Tailoring, William H. Vehon, National Association Of Merchant Tailors Of America. Business Efficiency Committee

Individual and Corporate Publications

No abstract provided.


Treatment Of Depreciation In Railway Income Statements, Thomas R. Lill Jan 1917

Treatment Of Depreciation In Railway Income Statements, Thomas R. Lill

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jan 1917

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Students’ Department, Seymour Walton Jan 1917

Students’ Department, Seymour Walton

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1917 Vol. 23 Issue 1 [Whole Issue], American Institute Of Accountants Jan 1917

Journal Of Accountancy, January 1917 Vol. 23 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Memorandum On Certain Proposals For Federal Taxation Legislation, American Institute Of Accountants Jan 1917

Memorandum On Certain Proposals For Federal Taxation Legislation, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Qualifications And Responsibilities Of Public Accountants, J. E. Masters Dec 1916

Qualifications And Responsibilities Of Public Accountants, J. E. Masters

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Dec 1916

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Students' Department, Seymour Walton Dec 1916

Students' Department, Seymour Walton

Journal of Accountancy

No abstract provided.


Industrial Accounting Vii, F. J. Knoeppel Dec 1916

Industrial Accounting Vii, F. J. Knoeppel

Journal of Accountancy

No abstract provided.