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Reserves, J. D. Cowan Feb 1917

Reserves, J. D. Cowan

Journal of Accountancy

No abstract provided.


Depreciation And Depreciation Reserves, Olaf A. Mann Feb 1917

Depreciation And Depreciation Reserves, Olaf A. Mann

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, February 1917 Vol. 23 Issue 2 [Whole Issue], American Institute Of Accountants Feb 1917

Journal Of Accountancy, February 1917 Vol. 23 Issue 2 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


January 31, 1917, The Mississippian Jan 1917

January 31, 1917, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


January 24, 1917, The Mississippian Jan 1917

January 24, 1917, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


January 10, 1917, The Mississippian Jan 1917

January 10, 1917, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Pace Student, Vol.3 No. 1, December, 1917, Pace & Pace Jan 1917

Pace Student, Vol.3 No. 1, December, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 9, August, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 9, August, 1917, Pace & Pace

The Pace Student

No abstract provided.


Survey Of The Schools Of Hinds County, Mississippi, J. T. Calhoun, F. M. Coleman Jr. Jan 1917

Survey Of The Schools Of Hinds County, Mississippi, J. T. Calhoun, F. M. Coleman Jr.

Mississippi School Surveys

No abstract provided.


Cost Accounting For Brass Manufacturers, Final Report On The Preparation Of A Uniform Cost Accounting System, L. H. Burleigh, George C. Whitaker, F. P. Sanders, National Association Of Brass Manufacturers Jan 1917

Cost Accounting For Brass Manufacturers, Final Report On The Preparation Of A Uniform Cost Accounting System, L. H. Burleigh, George C. Whitaker, F. P. Sanders, National Association Of Brass Manufacturers

Publications of Accounting Associations, Societies, and Institutes

The following report of the Special Cost Committee, appointed by the Permanent Cost Committee at the meeting held at the Congress Hotel, Chicago, May 22nd and 23rd, 1917, outlines a Uniform Cost Finding System that will adequately meet the needs of Brass Manufacturers. It has been constantly borne in mind by this Committee that this Uniform Cost Finding System must be as applicable to the small manufacturer as to the large one, and we believe that a careful study of this report will bear out the statement that it will meet the requirements of any brass manufacturer, regardless of the …


Accounting Records For Country Creameries, John R. Humphrey, G. A. Nahstoll, United States. Department Of Agriculture Jan 1917

Accounting Records For Country Creameries, John R. Humphrey, G. A. Nahstoll, United States. Department Of Agriculture

Federal Publications

Owing to the lack of specific information in regard to accounting in farmers' creameries, it has been necessary in the past for each secretary, using whatever knowledge of commercial accounting he possessed, to devise a system which in his opinion would best suit the specific requirements of the business, the essential forms being selected from the many which have been placed upon the market by publishing houses catering to the creamery trade. No uniform system was available which could be applied to the needs of practically all country creameries; hence, systems of accounting are practically as numerous as creameries. A …


Uniform Accounting: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board Jan 1917

Uniform Accounting: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board

Federal Publications

The following tentative proposal for a uniform system of accounting to be adopted by manufacturing and merchandising concerns appeared in the April (1917) number of the Federal Reserve Bulletin, and is now reprinted for more general distribution. It is recognized that banks and bankers have a very real interest in the subject, because they are constantly passing upon credits based upon statements made by manufacturers or merchants. It is quite as much of vital interest to merchants and manufacturers, because they realize that their credit sometimes suffers by reason of losses incurred by bankers through credits given to merchants and …


Pace Student, Vol.2 No. 3, February, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 3, February, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 8, July, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 8, July, 1917, Pace & Pace

The Pace Student

No abstract provided.


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.


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.


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.


The Ole Miss, University Of Mississippi Jan 1917

The Ole Miss, University Of Mississippi

The Ole Miss (1897-)

The Ole Miss Annual 1917


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.


Theory Of The Double-Entry System, W. A. Paton Jan 1917

Theory Of The Double-Entry System, W. A. Paton

Journal of Accountancy

No abstract provided.


Tanning Industry Accounting, C. B. Holloway Jan 1917

Tanning Industry Accounting, C. B. Holloway

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.


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.


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, …