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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 …


Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines Jan 1917

Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines

Federal Publications

Prior to the actual development of an oil property it is difficult to determine the quantity of oil under the property and the rate at which this oil can be brought to the surface factors that determine the ultimate value of the property. Consequently, there has been much confusion in devising accounting systems that, during the entire life of a property, will show costs and profits from which the producer can determine whether his property is being worked at a profit or otherwise. The Bureau of Mines publishes this report in recognition of a distinct need for a simple treatise …


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.


Fundamental Principles For Determining The Cost Of Producing Malleable Iron Castings; Uniform Cost Accounting Methods, Robert E. Belt, American Malleable Castings Association Jan 1917

Fundamental Principles For Determining The Cost Of Producing Malleable Iron Castings; Uniform Cost Accounting Methods, Robert E. Belt, American Malleable Castings Association

Publications of Accounting Associations, Societies, and Institutes

An examination of the cost accounting systems of the members of the American Malleable Castings Association shows that a variety of widely different methods are used to ascertain the cost of producing castings. This is particularly true in the matter of determining the cost to produce different patterns of castings or the cost to produce the work for a given customer. Cost classifications of all conceivable arrangements are followed while hardly any two companies treat the same elements of cost in a like manner. Important and appreciably large items of cost are even overlooked entirely by some of the companies. …


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


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, …


Training Accountants For Public Service, Edward A. Fitzpatrick Jan 1917

Training Accountants For Public Service, Edward A. Fitzpatrick

Journal of Accountancy

No abstract provided.


Editorial; Notice To Members Of The Institute, A. P. Richardson Jan 1917

Editorial; Notice To Members Of The Institute, A. P. Richardson

Journal of Accountancy

No abstract provided.


Pace Student, Vol.2 No. 6, May, 1917, Pace & Pace Dec 1916

Pace Student, Vol.2 No. 6, May, 1917, Pace & Pace

The Pace Student

No abstract provided.


December 6, 1916, The Mississippian Dec 1916

December 6, 1916, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Qualifications And Responsibilities Of Public Accountants, J. E. Masters Dec 1916

Qualifications And Responsibilities Of Public Accountants, J. E. Masters

Journal of Accountancy

No abstract provided.


Industrial Accounting Vii, F. J. Knoeppel Dec 1916

Industrial Accounting Vii, F. J. Knoeppel

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, December 1916, Vol. 22 Issue 6 [Whole Issue], Institute Of Accountants In The United States Of America Dec 1916

Journal Of Accountancy, December 1916, Vol. 22 Issue 6 [Whole Issue], Institute Of Accountants In The United States Of America

Journal of Accountancy

No abstract provided.


November 8, 1916, The Mississippian Nov 1916

November 8, 1916, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Logic Of Municipal Fund Accounts, B. F. Butterfield Nov 1916

Logic Of Municipal Fund Accounts, B. F. Butterfield

Journal of Accountancy

No abstract provided.


October 18, 1916, The Mississippian Oct 1916

October 18, 1916, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


October 11, 1916, The Mississippian Oct 1916

October 11, 1916, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


October 4, 1916, The Mississippian Oct 1916

October 4, 1916, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Industrial Accounting V, F. J. Knoeppel Oct 1916

Industrial Accounting V, F. J. Knoeppel

Journal of Accountancy

No abstract provided.


Editorial: The Institute Of Accountants In The United States Of America, A. P. Richardson Oct 1916

Editorial: The Institute Of Accountants In The United States Of America, A. P. Richardson

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, October 1916, Vol. 22 Issue 4 [Whole Issue], Institute Of Accountants In The United States Of America Oct 1916

Journal Of Accountancy, October 1916, Vol. 22 Issue 4 [Whole Issue], Institute Of Accountants In The United States Of America

Journal of Accountancy

No abstract provided.


September 27, 1916, The Mississippian Sep 1916

September 27, 1916, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Editorial, A. P. Richardson Sep 1916

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


Book Reviews, W. H. L. Sep 1916

Book Reviews, W. H. L.

Journal of Accountancy

No abstract provided.


Industrial Accounting Iii, F. J. Knoeppel Aug 1916

Industrial Accounting Iii, F. J. Knoeppel

Journal of Accountancy

No abstract provided.


Railroad Operating Expenses And Property Values, A. M. Sakolski Aug 1916

Railroad Operating Expenses And Property Values, A. M. Sakolski

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, August 1916, Vol. 22 Issue 2 [Whole Issue], American Association Of Public Accountants Aug 1916

Journal Of Accountancy, August 1916, Vol. 22 Issue 2 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Industrial Accounting Ii, F. J. Knoeppel Jul 1916

Industrial Accounting Ii, F. J. Knoeppel

Journal of Accountancy

No abstract provided.