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Report Of Special Committee On Form Of Organization Of Association, American Association Of Public Accountants. Special Committee On Form Of Organization Of Association Jan 1916

Report Of Special Committee On Form Of Organization Of Association, American Association Of Public Accountants. Special Committee On Form Of Organization Of Association

AICPA Committees

At a meeting of the Special Committee on Guarantee Fund held September 30th, 1910, the secretary reported that up to date One hundred and thirty-nine (139) members have subscribed Twenty-five ($25) Dollars each, and Fifty-four (54) Ten ($10) Dollars each. This makes a GUARANTEE FUND of more than Four Thousand Dollars ($4,000) per annum for the next three years, all or any part of which may be called for by the Board of Trustees of the Association. An alphabetical list of the names and addresses of the subscribers is appended. In response to requests made of them, several members of …


Receivers And Public Accountants, Willard P. Barrows Jan 1916

Receivers And Public Accountants, Willard P. Barrows

Journal of Accountancy

No abstract provided.


Accountancy, Economy And Efficiency In A City Department, Harold D. Force Jan 1916

Accountancy, Economy And Efficiency In A City Department, Harold D. Force

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jan 1916

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Depreciation And Valuation, John J. Thomas Jan 1916

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 Jan 1916

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

Journal of Accountancy

No abstract provided.


Uniform Classification Of Accounts For Wharfingers, Maine. Public Utilities Commission Jan 1916

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 Jan 1916

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 Jan 1916

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 Jan 1916

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 Jan 1916

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 Jan 1916

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 Jan 1916

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 Jan 1916

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 …


Report On Cost Finding Prepared For The American Face Brick Association, Ernst & Ernst, American Face Brick Association Jan 1916

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 Jan 1916

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.


Uniform System Of Accounts For Telephone Companies Embracing Classification Of Accounts, Bookkeeping System And Detention Of Records, South Dakota. State Board Of Railroad Commissioners Jan 1916

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.


Cost Manual For Confectioners, Banking Law Journal Jan 1916

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 …


Cost Keeping In The Leather Belting Industry, William F. Carroll, L. L. Harr Jan 1916

Cost Keeping In The Leather Belting Industry, William F. Carroll, L. L. Harr

Individual and Corporate Publications

Revised copy of a paper read by Mr. Wm. F. Carroll of the L. L. Harr Corporation of New York at a meeting of the Leather Belting Exchange held at the Hotel Biltmore, New York, Wednesday, December 20, 1916. Our object in visiting the plants and making the investigations was to obtain sufficient information relative to the manufacture and sale of leather belting to enable us to design a uniform cost system for use in all of the plants of the members of the Leather Belting Exchange. Our object is not to attempt to make costs uniform in all plants, …


Relation Of The Cost Department To The Factory Organization, Clinton Homer Scovell Jan 1916

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 …


Cost Finding For Textile Mills: Cotton, Woolen,Worsted, Hosiery, Underwear, Textiles Jan 1916

Cost Finding For Textile Mills: Cotton, Woolen,Worsted, Hosiery, Underwear, Textiles

Individual and Corporate Publications

No abstract provided.


Business Practice And Accounts For Cooperative Stores, J. A. Bexell, W. H. Kerr, United States. Department Of Agriculture Jan 1916

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.


December 15, 1915, The Mississippian Dec 1915

December 15, 1915, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Book Reviews, N. N., Birney Dysart, A. P. R. Dec 1915

Book Reviews, N. N., Birney Dysart, A. P. R.

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, Vol. 20, July 1915-December 1915. Index, American Association Of Public Accountants Dec 1915

Journal Of Accountancy, Vol. 20, July 1915-December 1915. Index, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, December 1915, Vol. 20 Issue 6 [Whole Issue], American Association Of Public Accountants Dec 1915

Journal Of Accountancy, December 1915, Vol. 20 Issue 6 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


November 24, 1915, The Mississippian Nov 1915

November 24, 1915, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


November 17, 1915, The Mississippian Nov 1915

November 17, 1915, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


November 3, 1915, The Mississippian Nov 1915

November 3, 1915, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Students’ Department, Seymour Walton Nov 1915

Students’ Department, Seymour Walton

Journal of Accountancy

No abstract provided.