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Report Of Cost Committee Of American Boiler Manufacturers Association, G. S. Barnum, E. C. Fisher, Ernst & Ernst Jan 1920

Report Of Cost Committee Of American Boiler Manufacturers Association, G. S. Barnum, E. C. Fisher, Ernst & Ernst

Publications of Accounting Associations, Societies, and Institutes

It is safe to say that boiler manufacturers as a whole have been more backward in the development of their financial accounting and cost accounting than they have in the development of greater efficiency in their plants; they have looked upon cost accounting as something to do with red tape or something that may be all right for the other fellow. It is our conclusion that the interests of the Association can best be served and the work of our Committee productive of most good, through the distribution of this booklet which we might consider as a primer on cost …


Standardized Card Of Accounts For The Iron Mining Industry, Iron Ore Mining Accountants Association Jan 1920

Standardized Card Of Accounts For The Iron Mining Industry, Iron Ore Mining Accountants Association

Publications of Accounting Associations, Societies, and Institutes

The main purpose of the committee was to devise a standard card of accounts which would control the general or face cost sheet of all iron mining operations in order that each general cost sheet may be strictly comparable in all of the items appearing on it with each and every other general cost sheet. Whatever may be the departure from the details of the system here presented, it is desired that the items on the general cost sheet shall conform to those on the general or face cost sheet presented in the classification. If this is done, the difficulties …


Faculty Of The School Of Business, Alumni Federation Of Columbia University Jan 1920

Faculty Of The School Of Business, Alumni Federation Of Columbia University

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Uniform System Of Accounts For Water Utilities, Colorado. Public Utilities Commission Jan 1920

Uniform System Of Accounts For Water Utilities, Colorado. Public Utilities Commission

State Publications

The system of accounts and records, fully set forth in this pamphlet and designated as " A Uniform Classification of Accounts for Water Utilities," is hereby established and prescribed as the system of accounts and records to be kept and used by each and all of said utilities. Each such utility shall carry on its books the accounts and records herein prescribed, and shall accurately keep such accounts in accordance with the requirements, definitions, and instructions contained and set out in this pamphlet. The utility shall keep its records in such a manner as to show the full facts connected …


Managerial Uses Of Foundry Costs, J. P. Jordan Jan 1920

Managerial Uses Of Foundry Costs, J. P. Jordan

Publications of Accounting Associations, Societies, and Institutes

From an engineering or managerial standpoint, a collection of cost figures which cannot be used for a very definite object in assisting the managerial function is an expense to the business which could well be saved. On the other hand, a set of cost figures which gives a clear picture of the true condititions in every department of the plant is an adjunct to the managerial function which is valuable to the utmost extreme.


History Of Bookkeeping And Accounting, Preston Edmond Curry, Paul Simon, American Hotel Association Of The United States And Canada. Depreciation Committee Jan 1920

History Of Bookkeeping And Accounting, Preston Edmond Curry, Paul Simon, American Hotel Association Of The United States And Canada. Depreciation Committee

Individual and Corporate Publications

It is not possible to state at just what period in history the science of bookkeeping originated. It had its beginning, no doubt when people began to live in communities which always tends to the development of industry and trade. When this stage of social and industrial life is developed in a community there is always a banding together for mutual protection, which results in some form of taxation. When collections and disbursements are made it is very necessary that some records be made. Some of the earlier records found seem to be largely relating to public records, as we …


Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh Jan 1920

Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh

Individual and Corporate Publications

This book has been prepared in the belief that a real need exists among engineers and operators for a comprehensive outline of bookkeeping and accounting methods, applicable to the requirements of mining operations of modest size. At the beginning, it can be stated with conviction that neither the perfect system of accounting nor the perfect set of accounts has yet been produced, at least as applied to the mining industry. A timely word of caution is extended to the reader against the too literal acceptance per se of the forms and records as given. Each individual case presents its own …


Value Of Cost Accounting In Commercial Laboratories, William W. Caswell Jan 1920

Value Of Cost Accounting In Commercial Laboratories, William W. Caswell

Individual and Corporate Publications

The basic elements of cost are three in number: prime cost, direct expense, and indirect expense. I have found it a great help in any cost system to keep these three great divisions clearly in mind. They of course can be subdivided in various ways, but we should never lose sight of the main divisions. The prime cost is made up of raw materials and direct labor only. Now in a commercial laboratory we have no raw material to deal with; therefore, let us eliminate it from the cost system, which leaves for the prime cost only direct labor; chemicals …


Manual Of Accounts Prepared For New Orleans Bank For Cooperatives, R. J. Legardeur & Co., Legardeur (R. J.) & Co. Jan 1920

Manual Of Accounts Prepared For New Orleans Bank For Cooperatives, R. J. Legardeur & Co., Legardeur (R. J.) & Co.

Individual and Corporate Publications

Manual of Accounts prepared for New Orleans Bank for Cooperatives for use by Glenwood Cooperative, Inc., Waterford Sugar Cooperative, Inc., Helvetia Sugar Cooperative, Inc., Magnolia Sugar Cooperative, Inc., Helvetia Sugar Cooperative, Inc. , Evan Hall Sugar Cooperative, Inc. Manual includes Balance and General Books Section and Operating Sections.


Mine Accounting In Relation To Federal Taxes, Wade Kurtz Jan 1920

Mine Accounting In Relation To Federal Taxes, Wade Kurtz

Journal of Accountancy

No abstract provided.


December 17, 1919, The Mississippian Dec 1919

December 17, 1919, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


December 10, 1919, The Mississippian Dec 1919

December 10, 1919, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


December 3, 1919, The Mississippian Dec 1919

December 3, 1919, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Editorial, A. P. Richardson Dec 1919

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


November 26, 1919, The Mississippian Nov 1919

November 26, 1919, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


November 19, 1919, The Mississippian Nov 1919

November 19, 1919, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


November 12, 1919, The Mississippian Nov 1919

November 12, 1919, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


November 5, 1919, The Mississippian Nov 1919

November 5, 1919, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


October 29, 1919, The Mississippian Oct 1919

October 29, 1919, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


October 22, 1919, The Mississippian Oct 1919

October 22, 1919, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Letter From E. Harmon Hunt, Secretary, J. Lee Nicholson & Company, To Henry A. Niles Re: Conference Of Cost Accountants To Meet In Buffalo, New York, On October 13th And 14th [1919] For The Purpose Of Forming A National Association Of Cost Accountants., E. Harmon Hunt Sep 1919

Letter From E. Harmon Hunt, Secretary, J. Lee Nicholson & Company, To Henry A. Niles Re: Conference Of Cost Accountants To Meet In Buffalo, New York, On October 13th And 14th [1919] For The Purpose Of Forming A National Association Of Cost Accountants., E. Harmon Hunt

American Institute of Accountants

No abstract provided.


September 24, 1919, The Mississippian Sep 1919

September 24, 1919, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Accounting For Cost Of Naval Vessels Under Cost-Plus-Profit Contracts*, Francis P. Farquhar Sep 1919

Accounting For Cost Of Naval Vessels Under Cost-Plus-Profit Contracts*, Francis P. Farquhar

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, September 1919, Vol. 28 Issue 3 [Whole Issue], American Institute Of Accountants Sep 1919

Journal Of Accountancy, September 1919, Vol. 28 Issue 3 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Water Utilities Accounting, Will-A. Clader Aug 1919

Water Utilities Accounting, Will-A. Clader

Journal of Accountancy

No abstract provided.


Some Reflections On Cost Accounting, J. Paul Suter Aug 1919

Some Reflections On Cost Accounting, J. Paul Suter

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, August 1919, Vol. 28 Issue 2 [Whole Issue], American Institute Of Accountants Aug 1919

Journal Of Accountancy, August 1919, Vol. 28 Issue 2 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Editorial, A. P. Richardson Jul 1919

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jul 1919

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Examination In Practical Accounting, Monday, June 9, 1919, Michigan State Board Of Accountancy Jun 1919

Examination In Practical Accounting, Monday, June 9, 1919, Michigan State Board Of Accountancy

State Publications

No abstract provided.