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Certified Public Accountant, Waldron H. Rand Jan 1915

Certified Public Accountant, Waldron H. Rand

Journal of Accountancy

No abstract provided.


Fair Interest On Investment In Public Utilities, H. J. Davies Jan 1915

Fair Interest On Investment In Public Utilities, H. J. Davies

Journal of Accountancy

No abstract provided.


Book Reviews, Carl C. Plehn, W. R. Thompson Jan 1915

Book Reviews, Carl C. Plehn, W. R. Thompson

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1915 Vol. 19 Issue 1 [Whole Issue], American Association Of Public Accountants Jan 1915

Journal Of Accountancy, January 1915 Vol. 19 Issue 1 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


C.P.A. Examinations And How To Pass Them, William Arthur Chase Jan 1915

C.P.A. Examinations And How To Pass Them, William Arthur Chase

Publications of Accounting Associations, Societies, and Institutes

This treatise forms part of a course in Higher Accountancy undersupervision of William Arthur Chase, LL. B., c. p. a. former president, National Association of Certified Public Accountant Examiners, Ex-Member and Secretary of the State Board of Examiners in Accountancy of Illinois, Member of the Illinois Bar, Consulting Accountant and Auditor, Chicago.


Regulations To Govern The Destruction Of Records Of Carriers By Pipe Lines: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce : Issue Of 1915, Effective On July 1, 1915, United States. Interstate Commerce Commission Jan 1915

Regulations To Govern The Destruction Of Records Of Carriers By Pipe Lines: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce : Issue Of 1915, Effective On July 1, 1915, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Regulations To Govern The Destruction Of Records Of Express Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1915, Effective On July 1, 1915 (Superseding And Canceling Order Dated April 8, 1912), United States. Interstate Commerce Commission Jan 1915

Regulations To Govern The Destruction Of Records Of Express Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1915, Effective On July 1, 1915 (Superseding And Canceling Order Dated April 8, 1912), United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Uniform System Of Accounts For Telephone Companies, United States. General Accounting Office Jan 1915

Uniform System Of Accounts For Telephone Companies, United States. General Accounting Office

Federal Publications

This Uniform System of Accounts for Telephone Companies is issued in accordance with an order of the Interstate Commerce Commission, the text of which immediately precedes this letter. The act to regulate commerce, as amended, invests the Commission with authority to prescribe the forms of accounts to be kept by telephone companies subject to the act, and prohibits the use of any accounts other than those prescribed by the Commission. The observance of the rules and regulations stated in this system of accounts therefore becomes obligatory upon persons having direct charge of the accounts of the companies concerned, and such …


Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission Jan 1915

Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission

Federal Publications

This accounting bulletin, which contains interpretations of the accounting classifications in connection with various questions, supersedes Accounting Bulletin No. 8, which became effective July 1, 1912. Its preparation and issue became necessary on account of the issuance of the revised accounting classifications which became effective July 1, 1914. In tentative form, this bulletin was submitted to the railroad commissions of the several States and to the Association of American Railway Accounting Officers. All suggestions received from such parties have been given careful consideration and many of them have been incorporated in this bulletin. In many instances the questions are in …


Cost Accounting, Association Of American Portland Cement Manufacturers Jan 1915

Cost Accounting, Association Of American Portland Cement Manufacturers

Publications of Accounting Associations, Societies, and Institutes

In our detailed consideration of this subject we will take up, first of all, the question of manufacturing costs. For the sake of having some concrete basis on which to work we will consider the, case of a cement company operating on the dry process, quarrying two raw materials, and using coal for fuel. We will assume that the operation of the plant is directed by a superintendent, and that an independent organization, reporting to the chief accounting officer in the general office, is in charge of, and responsible for, the accounting end of the work, including the handling of …


Accounting In The Furniture And Woodworking Industries, Designed In Combination With General Factory Accounting By The Same Author To Afford A Definite Standard Of Practice In The Industries Referred To In The Title, Frank Herrmann Timken Jan 1915

Accounting In The Furniture And Woodworking Industries, Designed In Combination With General Factory Accounting By The Same Author To Afford A Definite Standard Of Practice In The Industries Referred To In The Title, Frank Herrmann Timken

Individual and Corporate Publications

This book is intended to supplement General Factory Accounting, in which, without reference to particular lines of industry, are set forth the author's general methods of book and record keeping. The purpose of the present book is to illustrate, in detail, the manner of employing those general methods in, as well as to describe and explain the results to be accomplished by the employment of such additional methods as are peculiar to, accounting practice in the furniture and woodworking industries. Originally it was proposed to cover the entire work in a single volume, but, upon mature deliberation, the impossibility of …


Essentials In Paper Mill Cost Accounting, Clinton Homer Scovell, Writing Paper Manufacturers' Association Jan 1915

Essentials In Paper Mill Cost Accounting, Clinton Homer Scovell, Writing Paper Manufacturers' Association

Individual and Corporate Publications

The basis of good cost accounting is analysis. You are all familiar with the three main divisions of cost; namely, material, labor, and overhead or burden. Every manufacturer has these three factors to deal with, no matter what his product, or how simple or complex his cost system. In paper mill cost ac-counting the analytical method is used in two distinct ways: first, when we recognize that paper making is made up of many distinct operations; and second, when we separate burden into its elements and consider each element in applying the burden to the product manufactured.


Estimating The Cost Of Work With Special Reference To Unstandardized Operations, As In Jobbing Shops Or Repair Work, William Burder Ferguson Jan 1915

Estimating The Cost Of Work With Special Reference To Unstandardized Operations, As In Jobbing Shops Or Repair Work, William Burder Ferguson

Individual and Corporate Publications

This incomplete discussion upon the systematic collection and use of unit costs for ordinary estimating purposes has been compiled partly from memoranda issued from time to time within the past four years by the author to the members of the hull Estimating and Planning Staff at certain Navy Yards, as a part of their instruction and training. On account of the satisfactory results obtained by the use of these notes, incomplete as they are, I have been persuaded rather than to wait several years longer for more complete data from which to prepare a scientific discussion of the problems of …


Brewery Financial And Cost Statements, John P. Hauch Jan 1915

Brewery Financial And Cost Statements, John P. Hauch

Individual and Corporate Publications

Increase in competition and operating costs has made the question of production and sources of profit important in the development of business. That accounting statements present the book-value of resources and the amount of profit or loss is interesting but this does not give the management data that will show unprofitable or underdeveloped business. The weakness with some present brewery-systems is the failure to charge all items of department production at cost, the profit or loss statements being meaningless as a basis for future business development. With the rapid increase in bottling production, the knowledge of accurate departmental production and …


Unearned Burden In Paper Mills: Measuring The Loss From Curtailed Production, Clinton Homer Scovell Jan 1915

Unearned Burden In Paper Mills: Measuring The Loss From Curtailed Production, Clinton Homer Scovell

Individual and Corporate Publications

No abstract provided.


Introduction To Accounting, John R. Wildman Jan 1915

Introduction To Accounting, John R. Wildman

Individual and Corporate Publications

No abstract provided.


Book Reviews, Henry Rand Hatfield, John Geijsbeek, F. G. Colley Dec 1914

Book Reviews, Henry Rand Hatfield, John Geijsbeek, F. G. Colley

Journal of Accountancy

No abstract provided.


Correspondence: Accountants And The Public; Depreciation, Henry D. Love, Wright, Mendenhall & Wright. Dec 1914

Correspondence: Accountants And The Public; Depreciation, Henry D. Love, Wright, Mendenhall & Wright.

Journal of Accountancy

No abstract provided.


November 4, 1914, The Mississippian Nov 1914

November 4, 1914, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Accountants And The Use Of English, A. L. Philbrick Nov 1914

Accountants And The Use Of English, A. L. Philbrick

Journal of Accountancy

No abstract provided.


Book Reviews, G. Charter Harrison Nov 1914

Book Reviews, G. Charter Harrison

Journal of Accountancy

No abstract provided.


Getting The Office Work Done, Harold Dudley Greeley Nov 1914

Getting The Office Work Done, Harold Dudley Greeley

Journal of Accountancy

No abstract provided.


October 21, 1914, The Mississippian Oct 1914

October 21, 1914, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.


Accounting Conditions And Prospects, Charles G. Dubois Oct 1914

Accounting Conditions And Prospects, Charles G. Dubois

Journal of Accountancy

No abstract provided.


Some Scientific And Educational Problems Of The Accountancy Profession, John C. Duncan Oct 1914

Some Scientific And Educational Problems Of The Accountancy Profession, John C. Duncan

Journal of Accountancy

No abstract provided.


National Finances, Harvey S. Chase Oct 1914

National Finances, Harvey S. Chase

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, October 1914, Vol. 18 Issue 4 [Whole Issue], American Association Of Public Accountants Oct 1914

Journal Of Accountancy, October 1914, Vol. 18 Issue 4 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, September 1914, Vol. 18 Issue 3 [Whole Issue], American Association Of Public Accountants Sep 1914

Journal Of Accountancy, September 1914, Vol. 18 Issue 3 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Determination Of The Net Profit Of The Panama Canal, Francis Oakey Sep 1914

Determination Of The Net Profit Of The Panama Canal, Francis Oakey

Journal of Accountancy

No abstract provided.


Should Accountants Advertise?, John Alexander Cooper, Edward E. Gore, E. G. Shorrock Aug 1914

Should Accountants Advertise?, John Alexander Cooper, Edward E. Gore, E. G. Shorrock

Journal of Accountancy

No abstract provided.