Digital Commons Network^™

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.

Book Review, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.

Depreciation And Valuation, John J. Thomas

Journal of Accountancy

No abstract provided.

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

Journal of Accountancy

No abstract provided.

Students’ Department, Seymour Walton

Journal of Accountancy

No abstract provided.

Uniform Classification Of Accounts For Wharfingers, Maine. Public Utilities Commission

State Publications

That on and after July 1, 1916, every "wharfinger" operating a wharf, said "wharfinger" being defined in Section 9 of Chapter 129 of the Public Laws of 1913, (see page 3 of this edition) shall keep upon its books in the manner and form prescribed in the "Uniform Classification of Accounts for Wharfingers" the accounts therein so far as the same are applicable to the business of each "wharfinger." That in order that each and every "wharfinger" may comply with the requirements of this order a copy of the "Uniform Classification of Accounts for Wharfingers" shall be sent to said …

Pace Student, Vol.1 No. 9, August, 1916, Pace & Pace

The Pace Student

No abstract provided.

Pace Student, Vol.1 No. 3, February, 1916, Pace & Pace

The Pace Student

No abstract provided.

Pace Student, Vol.1 No. 6, May, 1916, Pace & Pace

The Pace Student

No abstract provided.

Pace Student, Vol.2 No. 1, December, 1916, Pace & Pace

The Pace Student

No abstract provided.

Uniform Cost Accounting System For Manufacturing Implements And Other Farm Operating Equipment, T. F. Wharton, National Implement And Vehicle Association. Manufacturing Costs Committee

Publications of Accounting Associations, Societies, and Institutes

The Association has had presented to it for several years the necessity for a uniform accounting system and for an accurate cost system, and we do not need to repeat the arguments advanced and the reasons given therefor. The present abnormal prices of materials, with increased costs in other directions, seem to make this an opportune time for the Association to adopt a uniform accounting system for manufacturers of implements and other farm operating equipment. We, therefore, submit herewith a simple system which we recommend to the Association, particularly for the guidance of organizations not already supplied with an adequate …

Fundamentals Of A Cost System For Manufacturers, United States. Federal Trade Commission, Robert E. Belt, R. W. Gardiner

Federal Publications

The Federal Trade Commission has found that an amazing number of manufacturers, particularly the smaller ones, have no adequate system for determining their costs and price their goods arbitrarily. It is evident that there must "be improvement in this direction "before competition can be placed upon a sound economic "basis. With the object of aiding in the improvement of business generally we have endeavored in this pamphlet to show briefly the importance of accurate manufacturing costs and the fundamental principles underlying them. I commend it to your attention and feel satisfied that if you will read it carefully you will …

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 …

Certified Public Accountants Of The State Of New York, December 31, 1916, New York State Society Of Certified Pubic Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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

State Publications

No abstract provided.

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

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.

Draft Of A Standard C.P.A. Law, Institute Of Accountants In The United States Of America

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

Youth And Two Other Stories, Joseph Conrad

Books at Rowan Oak, Home of William Faulkner

Description: Conrad, Joseph. Youth and Two Other Stories. Garden City, NY: Doubleday, Page & Company, 1916.

1962 Location: Rowan Oak Library Room

Annotations/Inscriptions: not applicable.

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 …

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 …

After The Darkest Hour Of The Night Comes The Day; Epitome Of Curriculum Of New York School Of Accounts; Facts Factor First -- Always!, Theodore Koehler, Theodora Daub

Individual and Corporate Publications

Inspirational essay by Theodore Koehler followed by a synopsis of the curriculum of the New York School of Accounts followed by list of facts about the school compiled by Theordoa Daub.

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 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

Individual and Corporate Publications

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

Association Sections, Divisions, Boards, Teams

No abstract provided.

Business Practice And Accounts For Cooperative Stores, J. A. Bexell, W. H. Kerr, United States. Department Of Agriculture

Individual and Corporate Publications

No abstract provided.

Year-Book 1916, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At New York, September 19, 20 And 21, 1916, American Institute Of Accountants, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.

Constitution And By-Laws, 1916, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.