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With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton Jan 1922

With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton

Publications of Accounting Associations, Societies, and Institutes

Accounting, either as a profession or as a part of a concern's employed organization, has an opportunity, already arrived, to merit real recognition as a positive factor in business control and management; in fact, the new order of things has made it necessary for other departments to ask accounting to meet the issue which in turn compels accounting to look beyond the ordinary 1 plus 1 equals 2, or whether an amount should be listed under liabilities or deducted from some asset item. Accounting must get out of the confinement of mere bookkeeping, see the sunrise of a new day …

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Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities Jan 1922

Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis Jan 1922

Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis

State Publications

The plan for flood protection included the building of five earth dams across the valleys of the Miami River and its tributaries to form retarding basins, and the improvement of several miles of river channel within the towns and cities of the valley. The dams contain 7,850,000 cubic yards of earth ; their outlet structures contain over 160,000 cubic yards of concrete; the river channel improvements involved the excavation of 4,500,000 cubic yards, and the whole project cost about $30,000,000. Accounting and cost keeping procedure plays a vital part in the development of any industrial or construction project. Familiarity with …

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Accounting Simplified, G. W. Greenwood Jan 1922

Accounting Simplified, G. W. Greenwood

Individual and Corporate Publications

The object of this series of articles is to outline a method of accounting which gives to the management all information required concerning the business, but without wasting time, money and effort in collecting information which is not desired and which may not be used; and at the same time to furnish the required information by methods simpler, clearer and with less expenditure of time and money than are involved in the system of bookkeeping which they may be using at the present time.

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Analytical Balance Sheets For Industrials, C. E. Woods Jan 1922

Analytical Balance Sheets For Industrials, C. E. Woods

Individual and Corporate Publications

From a financial point of view, investment; its use, control and returns, are the chief objects in every manufacturing business, and all activity should be with this clearly in mind. Looked at in fact, there are just three things, primarily, that tie money up in a manufacturing business, viz: Plant Inventory Accounts Receivable. Plant investment is fixed, or permanent; Inventory and Accounts Receivable are flexible and in these two latter lies the danger to successful administration, unless it is governed by a policy that will keep them well within the confines of the capital employed or available. It is this …

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Classification Of Accounts For Sugar Estates, Charles E. Wermuth Jan 1922

Classification Of Accounts For Sugar Estates, Charles E. Wermuth

Individual and Corporate Publications

The relative efficiency and economy of the management of an industry can be measured only by comparison of one plant with another, and for that purpose an intelligent and uniform classification of expenses is essential. The object of this pamphlet is to secure uniformity of practice among sugar estates, thereby making a correct comparison of their operations possible. This classification has been in use since 1904, having been revised from time to time with the assistance of managers of sugar estates with many years' experience in all branches of the industry. It has again been revised and adjusted to present …

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Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ Jan 1922

Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ

Individual and Corporate Publications

The aim of the authors of this book has been first to establish the proof that Allowances for Cutting Upper Leather can be reduced almost to an exact science. Second to put before the world so clearly, that any student of ordinary ability, whether a cutter or not, can understand our System of Allowances. The system described has been thoroughly tested and found to be as accurate as practical use will allow.

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Requirements For Original Listing, New York Stock Exchange. Committee On Stock List Jan 1922

Requirements For Original Listing, New York Stock Exchange. Committee On Stock List

Individual and Corporate Publications

An application, conforming to these requirements, signed by an executive officer of the applying corporation, voting trustees, or depositary committees, and nine printed or typewritten copies must be filed with the Secretary of the Exchange at least five days prior to date set for consideration. Applications must be accompanied by the required papers and agreements, and by a check for one hundred dollars for each $1,000,000, or portion thereof, of each class of security (including stock of the par value of $100 per share) or for each 10,000 shares, or portion thereof, of stock of a par value of less …

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Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports Jan 1922

Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports

Individual and Corporate Publications

The classification of ledger accounts appearing on the following pages is not intended to fit the accounts of any one particular firm, or, in fact, of any one industry. It is at best only a broad treatment of representative accounts used in manufacturing industries. Likewise, the definitions are not intended to apply specifically to accounts found in any one ledger, but are intended to point out the particular group in which any account would fall. In using this classification, it should be remembered that the individual accounts will have to be set up according to the needs of each different …

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Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough Jan 1922

Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough

Individual and Corporate Publications

Executives are insistent that stores control shall be centered on the principal facts and not lose itself among non-essentials. Thus, one large company charges off when purchased items such as nuts, bolts and screws which in that particular establishment are very minor items of supply. An item which costs ten cents or over is charged when requisitioned. However, even in items of less value than ten cents, adequate record of the quantity on hand is maintained. In accordance with the foregoing, that which will be presented here will be a simple rather than an elaborate stores system.

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Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports Jan 1922

Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports

Individual and Corporate Publications

The two basic reports which the chief executives of any business enterprise should receive currently are: 1. The Balance Sheet, and 2. The Statement of Profit and Loss. The Balance Sheet represents the financial condition of a business at a given date, and the Statement of Profit and Loss explains the change in net worth resulting from the industrial or business operations during a given period. The Balance Sheet and the Statement of Profit and Loss are prepared not only for those who operate the business, but also for those who own it. These statements are useful from at least …

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Management And Budgeting, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley Jan 1922

Management And Budgeting, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley

Publications of Accounting Associations, Societies, and Institutes

In the years of comparative stability before the World War, simple cost accounting was a sufficiently effective tool to meet all requirements. Knowing his costs, a manager could plan with certainty, for business was on a cost plus, or, in some cases, a cost minus basis. But then followed a succession of rapid changes divided into three periods, the pre-war period, the war period and the post-war period. It quickly became evident to thinking managers that no accounting system confining itself to already established facts would satisfy the needs of these three periods and of the years ahead. That is …

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Opportunities Of The Auditor: An Address Delivered At The Thirty-Fourth Annual Meeting Of The Railway Accounting Officers Association, Cleveland, Ohio, June 9, 1922, S. Ennes Jan 1922

Opportunities Of The Auditor: An Address Delivered At The Thirty-Fourth Annual Meeting Of The Railway Accounting Officers Association, Cleveland, Ohio, June 9, 1922, S. Ennes

Publications of Accounting Associations, Societies, and Institutes

Many of the gentlemen here represent roads with a gross business in excess of one hundred million dollars a year, and some of you represent roads with a much larger gross income. Most of your roads are spending for operation seventy-five cents out of every dollar taken in over the counter. As we say, your operating ratio is 75 per cent or greater. Now 1 per cent of one hundred million dollars is one million dollars; and if the operating ratio can be reduced 1 per cent, the latter amount can be left in the treasury at the end of …

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December 2, 1921, The Mississippian Dec 1921

December 2, 1921, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.

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Special Bulletin No. 11 (1921, December); Balance-Sheets; Accounting For Special Industries And Trades; Non-Par-Value-Shares; Automobile Insurance Companies, American Institute Of Accountants. Library And Bureau Of Information Dec 1921

Special Bulletin No. 11 (1921, December); Balance-Sheets; Accounting For Special Industries And Trades; Non-Par-Value-Shares; Automobile Insurance Companies, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.

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Current Literature, American Institute Of Accountants. Library Dec 1921

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.

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Journal Of Accountancy, December 1921, Vol. 31 Issue 6 [Whole Issue], American Institute Of Accountants Dec 1921

Journal Of Accountancy, December 1921, Vol. 31 Issue 6 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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November 25, 1921, The Mississippian Nov 1921

November 25, 1921, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.

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November 11, 1921, The Mississippian Nov 1921

November 11, 1921, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.

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November 4, 1921, The Mississippian Nov 1921

November 4, 1921, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.

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Second National Industrial Cost Conference, Pittsburgh, Pa., November 2, 3, 4, 1921, Industrial Cost Association Nov 1921

Second National Industrial Cost Conference, Pittsburgh, Pa., November 2, 3, 4, 1921, Industrial Cost Association

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Current Literature, American Institute Of Accountants. Library Nov 1921

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.

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Journal Of Accountancy, November 1921, Vol. 32 Issue 5 [Whole Issue], American Institute Of Accountants Nov 1921

Journal Of Accountancy, November 1921, Vol. 32 Issue 5 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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October 21, 1921, The Mississippian Oct 1921

October 21, 1921, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.

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October 7, 1921, The Mississippian Oct 1921

October 7, 1921, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.

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Some Considerations Involved In The Valuation Of Goodwill, Herbert C. Feeman Oct 1921

Some Considerations Involved In The Valuation Of Goodwill, Herbert C. Feeman

Journal of Accountancy

No abstract provided.

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Current Literature, American Institute Of Accountants. Library Oct 1921

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.

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Journal Of Accountancy, October 1921, Vol. 32 Issue 4 [Whole Issue], American Institute Of Accountants Oct 1921

Journal Of Accountancy, October 1921, Vol. 32 Issue 4 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Special Bulletin No. 09 (1921, September); Depreciation For Brick Manufacture; Wholesale Bakeries; Taxicabs; Steamship Companies; Funded Debt; By-Products; Non-Par Value Shares; Dividends; Mortgages, American Institute Of Accountants. Library And Bureau Of Information Sep 1921

Special Bulletin No. 09 (1921, September); Depreciation For Brick Manufacture; Wholesale Bakeries; Taxicabs; Steamship Companies; Funded Debt; By-Products; Non-Par Value Shares; Dividends; Mortgages, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.

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Current Literature, American Institute Of Accountants. Library Sep 1921

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.

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