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Book Reviews [News Items], Anonymous Jan 1923

Book Reviews [News Items], Anonymous

Haskins and Sells Publications

No abstract provided.


Haskins & Sells Bulletin, Vol. 06 (1923) [Whole Volume], Haskins & Sells Jan 1923

Haskins & Sells Bulletin, Vol. 06 (1923) [Whole Volume], Haskins & Sells

Haskins and Sells Publications

No abstract provided.


Deducting The Deficit, Anonymous Jan 1923

Deducting The Deficit, Anonymous

Haskins and Sells Publications

No abstract provided.


Uniform Classification Of Accounts For Water Utilities, Illinois Commerce Commission Jan 1923

Uniform Classification Of Accounts For Water Utilities, Illinois Commerce Commission

State Publications

The Commission having had under consideration the matter of revising the classification of accounts for water utilities now in effect in the State of Illinois, and having also under consideration the adoption of the Uniform Classification of Accounts recommended by the National Association of Railway and Utilities Commissioners, and the Commission being fully advised in the premises, is of the opinion and finds: that the Uniform Classification of Accounts for Water Utilities, a copy of which is now before the Commission, embraces a system of accounts suitable for the use of all water utilities in the State of Illinois and …


Audit Working Papers : Their Preparation And Content, J. Hugh Jackson Jan 1923

Audit Working Papers : Their Preparation And Content, J. Hugh Jackson

Guides, Handbooks and Manuals

No abstract provided.


Acceptance And Installation Of Uniform Methods Of Cost Accounting, Chamber Of Commerce Of The United States. Department Of Manufacture Jan 1923

Acceptance And Installation Of Uniform Methods Of Cost Accounting, Chamber Of Commerce Of The United States. Department Of Manufacture

Guides, Handbooks and Manuals

No abstract provided.


Book Reviews, Francis Oakey, J. Hugh Jackson, W. H. Lawton, C. B. Williams, Harold Dudley Greeley Jan 1923

Book Reviews, Francis Oakey, J. Hugh Jackson, W. H. Lawton, C. B. Williams, Harold Dudley Greeley

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1923, Vol. 35 Issue 1 [Whole Issue], American Institute Of Accountants Jan 1923

Journal Of Accountancy, January 1923, Vol. 35 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Accounting For Rice Milling, T. J. Tapp Jan 1923

Accounting For Rice Milling, T. J. Tapp

Journal of Accountancy

No abstract provided.


What Industrial Accounting Should Mean To The Executive, Stanley G. H. Fitch Jan 1923

What Industrial Accounting Should Mean To The Executive, Stanley G. H. Fitch

Journal of Accountancy

No abstract provided.


Current Literature, American Institute Of Accountants. Library Jan 1923

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.


Uniform Classification Of Accounts For Electric Utilities, Illinois. Commerce Commission Jan 1923

Uniform Classification Of Accounts For Electric Utilities, Illinois. Commerce Commission

State Publications

This classification of accounts, both as to the structure of the accounting system and the rules pertaining thereto, is in conformity with the Uniform Classification of Accounts recommended by the National Association of Railway and Utilities Commissioners except where modifications were necessary in view of local conditions in Illinois. In an appendix to this pamphlet will be found the report of the Committee on Statistics and Accounts of the National Association, showing the manner in which the Committee dealt with the problem of bringing to a culmination the efforts to provide a uniform system of accounts suitable for use in …


Budgetary Control For Paint Manufacturers' Association Of The United States, Paint Manufacturers' Association Of The United States. Cost Accounting Committee Jan 1923

Budgetary Control For Paint Manufacturers' Association Of The United States, Paint Manufacturers' Association Of The United States. Cost Accounting Committee

Publications of Accounting Associations, Societies, and Institutes

Budgetary control is urgently needed in the efficient administration of business for two well defined reasons, as follows: 1. To coordinate the activities of all departments. 2. To centralize executive control. Most concerns do not use a budgetary control system primarily because they either do not understand how to prepare and operate it, or else they do not realize the need of it. From the elementary description given and the reasons cited why the budgetary system should be operated, it is hoped that all members of the Association will review their own requirements and plan some type of budgetary control.


Cost Accounting For Self Laying Track Tractors, Percy Ehrenfeldt Jan 1923

Cost Accounting For Self Laying Track Tractors, Percy Ehrenfeldt

Publications of Accounting Associations, Societies, and Institutes

Cost accounting for a Self Laying Track Tractor is somewhat different than might be supposed. Considerable money has been spent by the pioneer manufacturers of the Self Laying Track Tractor for the purpose of determining costs, and experience has proved the Specification Cost System to be the only economical and efficient system adaptable to the business.


War-Time Depreciation In Open Hearth Steel Plants And Rolling Mills, J. I. Rodale Jan 1923

War-Time Depreciation In Open Hearth Steel Plants And Rolling Mills, J. I. Rodale

Publications of Accounting Associations, Societies, and Institutes

In this article, normal and ordinary causes of depreciation as mere efflux of time, exposure to the elements, excessive heat generated by furnaces, soaking pits, etc., corroding action of chemical vapors, etc., will not be considered. The unusual wear and tear sustained during the War Period was brought about principally by the various abnormal causes mentioned above and these will furnish the basis for this discussion.


Inventories, Physical And Perpetual, Alexander Hamilton Institute Jan 1923

Inventories, Physical And Perpetual, Alexander Hamilton Institute

Publications of Accounting Associations, Societies, and Institutes

The taking of a physical inventory, while apparently a simple process, presents several intricacies that lead many factory managers into trouble, and, in a large percentage of instances, the figures obtained are too dubious for general use. In the following Report, the procedure is set forth for taking an inventory the results of which will be accurate and reliable for all purposes. Having obtained correct figures, it is a problem in many plants how to keep them up to date. The solution lies in a perpetual inventory system. Such a system is one of the earmarks of a progressive concern. …


Uniform System Of Accounts For Electric Companies, Kansas. Public Utilities Commission, National Association Of Railway And Utilities Commissioners Jan 1923

Uniform System Of Accounts For Electric Companies, Kansas. Public Utilities Commission, National Association Of Railway And Utilities Commissioners

State Publications

Now on this 27th day of October, 1922, the above matter comes on for final consideration and order by the Commission. It appearing that no uniform system of accounts for electric companies has been authorized by this Commission, and that under the authority of section 8357 of the General Statutes of Kansas for 1915, this Commission should prescribe a system of accounts for such companies, the Commission having investigated the matter and being fully advised therein, finds that the uniform system of accounts for electric companies hereinafter referred to should be adopted, in accordance with the order herein contained.


The Ole Miss, University Of Mississippi Jan 1923

The Ole Miss, University Of Mississippi

The Ole Miss (1897-)

The Ole Miss Annual 1923


Outline Of Municipal Accounts, Leonard Beasley Jan 1923

Outline Of Municipal Accounts, Leonard Beasley

Individual and Corporate Publications

The purpose of this outline is to set forth a method by which the financial transactions of a municipality may be recorded in a simple yet adequate manner. It does not attempt to do more than show how the transactions may be handled and booked, so that their source, disposition and amount may be readily traced and understood, and to do this in a manner which will accord with the laws governing municipal finances. To do this it is necessary to assume that certain well approved methods of fiscal policy have been employed, although it is not possible to refer …


Appraisals As A Foundation For Property Records, Lyle H. Olson, American Appraisal Company Jan 1923

Appraisals As A Foundation For Property Records, Lyle H. Olson, American Appraisal Company

Individual and Corporate Publications

No abstract provided.


Departmental And Standard Costs, Lawrence Robert Dicksee Jan 1923

Departmental And Standard Costs, Lawrence Robert Dicksee

Publications of Accounting Associations, Societies, and Institutes

As President of the Chapter, I found myself responsible for providing a program which would arouse and sustain the interest of the membership through the season. For this purpose it seemed that the best possible thing would be to take a subject which could be presented in instalments, thus creating a continuity of interest. Above all, it was my hope that, by so doing, I should be able to give a complete treatment to a somewhat lengthy subject, which one could not hope to do in a single paper for one evening. For these reasons I decided to show the …


December 8, 1922, The Mississippian Dec 1922

December 8, 1922, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


C. P. A. Bulletin, No. 13, December 1, 1922, National Association Of Certified Public Accountants Dec 1922

C. P. A. Bulletin, No. 13, December 1, 1922, National Association Of Certified Public Accountants

Newsletters

No abstract provided.


Importance Of Accounting In Gas Rate Cases, Arthur W. Teele Dec 1922

Importance Of Accounting In Gas Rate Cases, Arthur W. Teele

Journal of Accountancy

No abstract provided.


“Why Should We Have A New Federal Tax Law?” A Reply, Frank W. Thornton Dec 1922

“Why Should We Have A New Federal Tax Law?” A Reply, Frank W. Thornton

Journal of Accountancy

No abstract provided.


Current Literature, American Institute Of Accountants. Library Dec 1922

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.


Terminology Department, American Institute Of Accountants. Special Committee On Terminology Dec 1922

Terminology Department, American Institute Of Accountants. Special Committee On Terminology

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, December 1922, Vol. 34 Issue 6 [Whole Issue], American Institute Of Accountants Dec 1922

Journal Of Accountancy, December 1922, Vol. 34 Issue 6 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Valuation Of Inventories, W. A. Paton Dec 1922

Valuation Of Inventories, W. A. Paton

Journal of Accountancy

No abstract provided.


December 1, 1922, The Mississippian Dec 1922

December 1, 1922, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.