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Cost Systems -- Operating Value, G. W. Mixter Jan 1916

Cost Systems -- Operating Value, G. W. Mixter

Publications of Accounting Associations, Societies, and Institutes

Mr. Mixter in his address to our Annual Convention tore the veil of mystery from cost operations in the factory and placed before us with remarkable clearness the way to make a cost system our servant for efficiency and profit. Too often to our loss and detriment have we viewed "Cost Systems" as clerical operations for the gathering of records and statistics, but he has shown that only by arranging each factory department in an orderly manner and with a reasonable amount of record keeping can the best results be obtained. In these days of rapidly fluctuating material costs and …


Report On Cost Finding Prepared For The American Face Brick Association, Ernst & Ernst, American Face Brick Association Jan 1916

Report On Cost Finding Prepared For The American Face Brick Association, Ernst & Ernst, American Face Brick Association

State Publications

Pursuant to your request, we have conferred individually with the several members of THE AMERICAN FACE BRICK ASSOCIATION, PITTSBURGH, to whom at the outset of our engagement with you we have been directed. In rendering this service in accordance with your requirements as made known to us, we have directed our efforts with the purpose to acquire an intimate acquaintance with the various processes employed in the manufacture of face brick and with the physical conditions which exist generally in face brick manufacturing plants. In this report we give consideration to the important details which enter into a cost finding …


Uniform Classification Of Accounts For Municipal Electric Light And Power Utilities, C. W. Clausen, James F. Leghorn, Washington (State). Bureau Of Inspection And Supervision Of Public Offices Jan 1916

Uniform Classification Of Accounts For Municipal Electric Light And Power Utilities, C. W. Clausen, James F. Leghorn, Washington (State). Bureau Of Inspection And Supervision Of Public Offices

State Publications

No abstract provided.


System Of Accounts For Live-Stock Shipping Associations, John R. Humphrey, W. H. Kerr, United States. Department Of Agriculture Jan 1916

System Of Accounts For Live-Stock Shipping Associations, John R. Humphrey, W. H. Kerr, United States. Department Of Agriculture

Federal Publications

The system of accounts devised by the Office of Markets and Rural Organization and described in this bulletin has been so constructed as to meet the requirements of shipping associations under varying conditions at a minimum expenditure of time and bookkeeping effort,1 and is the result of investigations made by the office in cooperation with several live-stock shipping associations in various States where the system is now in successful operation. Special care has been taken to make the method of application as direct as possible and to cut to a minimum the number of forms necessary to do the work …


Uniform System Of Accounts For Telephone Companies Embracing Classification Of Accounts, Bookkeeping System And Detention Of Records, South Dakota. State Board Of Railroad Commissioners Jan 1916

Uniform System Of Accounts For Telephone Companies Embracing Classification Of Accounts, Bookkeeping System And Detention Of Records, South Dakota. State Board Of Railroad Commissioners

State Publications

Pursuant to the provisions of the statute conferring jurisdiction upon this board to prescribe methods of accounting and forms for the use of telephone companies doing business in this state, the subjoined accounting circular is adopted and approved to become effective as of April 30, 1916. Each telephone company doing business in this state is hereby commanded and required to keep its accounts in strict conformity with these accounting rules. Let the original of said accounting circular be filed in the office of this board and copies thereof printed and distributed to the telephone companies interested for their information.


Cost Manual For Confectioners, Banking Law Journal Jan 1916

Cost Manual For Confectioners, Banking Law Journal

Publications of Accounting Associations, Societies, and Institutes

This Cost Manual is intended to cover the following three features of Factory Cost Accounting: 1. Standards of Efficiency. To establish standards of efficiency representing the best possible results obtainable in each individual factory. To provide a system by which a comparison may be made between the best possible results obtainable in the individual factory and the results actually being obtained. 2. Cost of Production. To maintain and secure records of cost of Raw Materials, Labor, Packages, Packing and Expenses and methods of cost figuring which will result in knowledge of a safe and accurate cost of producing, packing and …


Cost Keeping In The Leather Belting Industry, William F. Carroll, L. L. Harr Jan 1916

Cost Keeping In The Leather Belting Industry, William F. Carroll, L. L. Harr

Individual and Corporate Publications

Revised copy of a paper read by Mr. Wm. F. Carroll of the L. L. Harr Corporation of New York at a meeting of the Leather Belting Exchange held at the Hotel Biltmore, New York, Wednesday, December 20, 1916. Our object in visiting the plants and making the investigations was to obtain sufficient information relative to the manufacture and sale of leather belting to enable us to design a uniform cost system for use in all of the plants of the members of the Leather Belting Exchange. Our object is not to attempt to make costs uniform in all plants, …


Relation Of The Cost Department To The Factory Organization, Clinton Homer Scovell Jan 1916

Relation Of The Cost Department To The Factory Organization, Clinton Homer Scovell

Individual and Corporate Publications

It should be made clear at the outset that the cost department deals with cost accounting, with debits and credits, different in character but the same in principle as the debits and credits handled by the bookkeeper in the sales and cash records. Cost calculations are sometimes made entirely detached from the general bookkeeping, but it is very rarely that such records have anything like their full value, and their use is always attended by the very considerable risk that they cannot be proved by the showing on the financial books at the end of the year or other closing …


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 1916

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.


Cost Finding For Textile Mills: Cotton, Woolen,Worsted, Hosiery, Underwear, Textiles Jan 1916

Cost Finding For Textile Mills: Cotton, Woolen,Worsted, Hosiery, Underwear, Textiles

Individual and Corporate Publications

No abstract provided.


Business Record Systems Book Of Instructions For Retail Shoe Merchants, Associated Advertising Clubs Of The World Jan 1916

Business Record Systems Book Of Instructions For Retail Shoe Merchants, Associated Advertising Clubs Of The World

Individual and Corporate Publications

No abstract provided.


Business Record Systems Book Of Instructions For Retail Jewelry Merchants, Associated Advertising Clubs Of The World Jan 1916

Business Record Systems Book Of Instructions For Retail Jewelry Merchants, Associated Advertising Clubs Of The World

Individual and Corporate Publications

No abstract provided.


Extended Logarithms, Arthur S. Little Jan 1916

Extended Logarithms, Arthur S. Little

Journal of Accountancy

No abstract provided.


Minutes Of The Executive Committee Of The American Association Of Public Accountants, October 23, 1911-September 18, 1916., American Association Of Public Accountants. Executive Committee Jan 1916

Minutes Of The Executive Committee Of The American Association Of Public Accountants, October 23, 1911-September 18, 1916., American Association Of Public Accountants. Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Recent Changes In The “Net Balance" In The United States Treasury, Harvey S. Chase Jan 1916

Recent Changes In The “Net Balance" In The United States Treasury, Harvey S. Chase

Journal of Accountancy

No abstract provided.


Depreciation And Valuation, John J. Thomas Jan 1916

Depreciation And Valuation, John J. Thomas

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jan 1916

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Students’ Department, Seymour Walton Jan 1916

Students’ Department, Seymour Walton

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1916 Vol. 21 Issue 1 [Whole Issue], American Association Of Public Accountants Jan 1916

Journal Of Accountancy, January 1916 Vol. 21 Issue 1 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


December 15, 1915, The Mississippian Dec 1915

December 15, 1915, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Journal Of Accountancy, December 1915, Vol. 20 Issue 6 [Whole Issue], American Association Of Public Accountants Dec 1915

Journal Of Accountancy, December 1915, Vol. 20 Issue 6 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Treasury Stock, William Terry Sunley Jr. Dec 1915

Treasury Stock, William Terry Sunley Jr.

Journal of Accountancy

No abstract provided.


Designing Of Accounting Systems, E. Elmer Staub Dec 1915

Designing Of Accounting Systems, E. Elmer Staub

Journal of Accountancy

No abstract provided.


What Is A Certified Public Accountant, William P. Musaus Dec 1915

What Is A Certified Public Accountant, William P. Musaus

Journal of Accountancy

No abstract provided.


Students’ Department, Seymour Walton Dec 1915

Students’ Department, Seymour Walton

Journal of Accountancy

No abstract provided.


November 17, 1915, The Mississippian Nov 1915

November 17, 1915, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Accounting Profession: Its Demands And Its Future, Elijah W. Sells Nov 1915

Accounting Profession: Its Demands And Its Future, Elijah W. Sells

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Nov 1915

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Accountancy In Canada, George Edwards Nov 1915

Accountancy In Canada, George Edwards

Journal of Accountancy

No abstract provided.


Students’ Department, Seymour Walton Nov 1915

Students’ Department, Seymour Walton

Journal of Accountancy

No abstract provided.