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The Ole Miss, University Of Mississippi Jan 1921

The Ole Miss, University Of Mississippi

The Ole Miss (1897-)

The Ole Miss Annual 1921

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Continuous Inventory Of Fixed Capital, Ernest Johnston, American Gas Association Jan 1921

Continuous Inventory Of Fixed Capital, Ernest Johnston, American Gas Association

Publications of Accounting Associations, Societies, and Institutes

Your Committee on Continuous Inventory of Fixed Capital was organized under the Accounting Section as outlined at the first monthly meeting of the Managing Committee “to canvass the industry, setting forth the advantages of maintaining a Continuous Inventory of Fixed Capital giving costs in detail, and to promulgate a standard routine, etc., for keeping such a record.� It is well perhaps to discuss at the start what is meant by a “Continuous Inventory of Fixed Capital� that we may all have in mind the same mental picture. The Committee defines a continuous inventory of fixed capital as a record of …

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Factory Accounting, Frank E. Webner Jan 1921

Factory Accounting, Frank E. Webner

Individual and Corporate Publications

No abstract provided.

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Students' Department, H. A. Finney Jan 1921

Students' Department, H. A. Finney

Journal of Accountancy

No abstract provided.

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Income-Tax Department, Stephen G. Rusk Jan 1921

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.

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Pace Student, Vol.6 No .11, October, 1921, Pace & Pace Jan 1921

Pace Student, Vol.6 No .11, October, 1921, Pace & Pace

The Pace Student

No abstract provided.

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Pace Student, Vol.6 No .4, March, 1921, Pace & Pace Jan 1921

Pace Student, Vol.6 No .4, March, 1921, Pace & Pace

The Pace Student

No abstract provided.

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Standard Classification Of Expense, National Paper Trade Association. Cost Accounting Committee, T. K. Cree, N. A. Schoenbucker, W. B. Stevenson Jan 1921

Standard Classification Of Expense, National Paper Trade Association. Cost Accounting Committee, T. K. Cree, N. A. Schoenbucker, W. B. Stevenson

Publications of Accounting Associations, Societies, and Institutes

Adopted November 11th, 1920. The basic costs to be ascertained were warehouse, direct shipment and indirect shipment. The total expense of doing business includes all three of these factors. The Committee discussed at length the advisability of following the plan of some cost systems which start with the invoiced unit cost, and then load this with the burden of expense incurred during transit through the various processes involved in filling an order. In following such a procedure, overhead is naturally assessed on a basis of price per pound or some similar unit, but we found the units in a paper …

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Cost Accounting In The Laundry Industry, Fred Elliott Jan 1921

Cost Accounting In The Laundry Industry, Fred Elliott

Publications of Accounting Associations, Societies, and Institutes

The laundry industry, according to the 1914 census, occupied eighth place as to number of establishments and fourteenth place as to number of wage earners. The laundry industry has been extremely defcient in respect to both general and cost accounting, although it is an important and rapidly growing industry. The installation of a general accounting system usually reveals the existence of large and preventable waste. In some cases the productive labor cost is found to be too high; in others, too much fuel is being burned; in many cases the collection and delivery expenses are excessive; and generally an extravagant …

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President's Address 1921, J. G. Drew, Railway Accounting Officers Association Jan 1921

President's Address 1921, J. G. Drew, Railway Accounting Officers Association

Publications of Accounting Associations, Societies, and Institutes

On this occasion, however, it is with justifiable pride that I wish to review somewhat the accomplishments of the past year. During these twelve months, the greatest volume of work ever turned out by the Association in any one year throughout its entire history has been performed. You have had before you approximately 300 subjects, to say nothing of special committee reports and other extraordinary matters. Original item in Boxno. 0409

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What Is Wrong With Cost Accounting?, G. Charter Harrison Jan 1921

What Is Wrong With Cost Accounting?, G. Charter Harrison

Publications of Accounting Associations, Societies, and Institutes

Attention has often been drawn by accountants and others to the failure of a large percentage of manufacturers to adopt the methods of cost accounting approved by the majority of professional accountants, but as far as the writer knows these criticisms invariably have been directed at the manufacturer and not at cost methods themselves. It does not seem to have occurred to these critics that if a large body of intelligent and practical men consistently refuse to introduce the recognized methods of cost accounting, this refusal may be due not to a lack of progressiveness but to a deliberate judgment …

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Coal Production Costs, R. W. Gardiner Jan 1921

Coal Production Costs, R. W. Gardiner

Publications of Accounting Associations, Societies, and Institutes

In the management of a coal producing business there are three departments which need and should use the information supplied by a proper accounting system, and the needs and uses of the two departments of lesser importance must give way to the needs and uses of the one of prime importance. To my mind the department of prime importance is the operating department. An operating department which does not have the proper information is absolutely at sea. The head of the operating department may know that his product is costing too much money but he cannot put his finger on …

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Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools Jan 1921

Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools

Publications of Accounting Associations, Societies, and Institutes

This pamphlet represents the results of experience in organizing and conducting courses in accountancy subjects, intended primarily for young men actually engaged in business. To meet the needs of such young men, the program of studies is dominated by practical aims. All superfluous material is eliminated and the methods of instruction are such as to give the largest results with the utmost economy of time. While the material has been prepared with care, it is in need of further revision in the light of testing under actual conditions in the several Associations maintaining schools of Accountancy and the Commission welcomes …

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Costs As An Aid To Management, John M. Scanlon Jan 1921

Costs As An Aid To Management, John M. Scanlon

Publications of Accounting Associations, Societies, and Institutes

A cost system, in order to secure the best results, should, among other things, enable the manufacturing executive to know the departments or operations which require attention and thus enable him to reduce costs. A system that points out to the management wherein the actual performances differ from set standards, enables the management to concentrate on these differences and institute measures that are necessary to correct them. This article explains how standards are prepared and how comparisons of actual costs against standards are made. It also brings out how cost records are converted into efficiency data and gives a method …

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Cost Accounting For Public Utilities, E. D. Bistline Jan 1921

Cost Accounting For Public Utilities, E. D. Bistline

Publications of Accounting Associations, Societies, and Institutes

Cost accounting for public utilities is much broader in its scope and more intricate than cost accounting for a manufacturing concern, in that public utilities sell service instead of a manufactured product, and in rendering this service are regulated, or, in a sense, governed by Federal and state regulations imposed upon them. These regulations often limit and restrict the utility from collecting a fair return for the service rendered. In many instances utilities do not have an adequate system of accounting installed to show the true cost of rendering service, and it is difficult for them to defend what they …

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System Of Uniform Cost Finding For Paving Brick Manufacturers, National Paving Brick Manufacturers Association. Committee On Uniform Cost Finding Jan 1921

System Of Uniform Cost Finding For Paving Brick Manufacturers, National Paving Brick Manufacturers Association. Committee On Uniform Cost Finding

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Standard Cost System For Wholesale Opticians, C. E. Knoeppel & Co., Knoeppel (C. E.) & Co., American Association Of Wholesale Opticians Jan 1921

Standard Cost System For Wholesale Opticians, C. E. Knoeppel & Co., Knoeppel (C. E.) & Co., American Association Of Wholesale Opticians

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Some Problems In The Actual Installation Of Cost Systems, H. G. Crockett Jan 1921

Some Problems In The Actual Installation Of Cost Systems, H. G. Crockett

Publications of Accounting Associations, Societies, and Institutes

Many books have been written on the subject of cost accounting, but generally the chief object has been to establish fixed principles, describe various forms and methods in considerable detail, and to set forth the many reasons why every manufacturer should have a good cost accounting practice. This article will forego all such discussion, and will be confined to an outline of the more important problems that must be solved during the installation of a cost system, and of the factors that should be considered in arriving at the solution of those problems. Many cost systems have failed to accomplish …

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How To Use The Business Record System For Retailers, R. G. Fuller Jan 1921

How To Use The Business Record System For Retailers, R. G. Fuller

Individual and Corporate Publications

Everyone knows that in the conduct of a business it is necessary to keep track of certain things. This is the purpose of bookkeeping. The simplest way in which it can be done is the best. Big business has developed bookkeeping into a wonderful science. Nevertheless, for the ordinary business bookkeeping can be made an extremely simple and easily understood process. With that idea we have formulated the method described in the following pages: The Tarco Daily Business Record.

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Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston Jan 1921

Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston

Individual and Corporate Publications

The amount of business done by a retail book store is generally sufficient to warrant the expenditure of the time required to keep the books by the double entry system as explained in all books on bookkeeping. This system furnishes a means of analyzing the business transactions not possessed by any other system. In order that the proprietor may know just where he stands financially at the end of each month he should prepare or have prepared for him a balance sheet. This statement shows the assets, liabilities and capital as at the close of business on the last day …

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Syllabus Of Foreign Exchange Accounting, Christian Djorup Jan 1921

Syllabus Of Foreign Exchange Accounting, Christian Djorup

Individual and Corporate Publications

This course acquaints the student with foreign exchange operations, of vital importance in financing our foreign trade, and with the recording of the transactions of a foreign department. Every foreign exchange man must be a lightning calculator. This course, designed principally to help employes of foreign departments and of import and export offices, teaches short cuts in arithmetic, contracted multiplication and division, chain rule, conversion of foreign currencies, arbitrage, and the application of higher commercial arithmetic to exchange operations. Sufficient theory is presented to familiarize the student with the different kind of exchange operations, before the regular monthly business of …

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Tentative Basis For Proposing Final Settlements Under Section 209 Of The Transportation Act, 1920; Tentative Basis For Proposing Settlements Under Section 209 Of The Transportation Act, 1920, W. A. Colston Jan 1921

Tentative Basis For Proposing Final Settlements Under Section 209 Of The Transportation Act, 1920; Tentative Basis For Proposing Settlements Under Section 209 Of The Transportation Act, 1920, W. A. Colston

Individual and Corporate Publications

First, our rule is that in fixing the maximum amounts to be included in operating expenses for maintenance under the guaranty of section 209 of the Transportation Act, 1920, we will, as far as practicable, under the accounting test established by the proviso of section 5 of the standard contract, fix such amounts as would have resulted during the guaranty period in the same amount, character and durability of physical reparation as was applied to the respective carrier properties, during an average six months of the test period, three years ending June 30, 1917, making due allowance for differences in …

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Lumber Manufacturing Accounts, Arthur Francis Jones Jan 1921

Lumber Manufacturing Accounts, Arthur Francis Jones

Individual and Corporate Publications

No abstract provided.

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Construction Costs, W. W. Connor, Aberthaw Construction Company Jan 1921

Construction Costs, W. W. Connor, Aberthaw Construction Company

Individual and Corporate Publications

No abstract provided.

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Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough Jan 1921

Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough

Individual and Corporate Publications

Depreciation attempts to measure the effect of time and production on physical properties and equipment and to record the results in dollars and cents. This computation can not be exact because the elements affecting depreciation are many and their relative importance difficult to determine. The use and character of property, its maintenance, the quality of installation, and often local conditions variously modify the life of property, while an unexpected industrial advance may suddenly terminate the usefulness of property and completely upset depreciation calculations.

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December 15, 1920, The Mississippian Dec 1920

December 15, 1920, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.

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December 8, 1920, The Mississippian Dec 1920

December 8, 1920, The Mississippian

Daily Mississippian (all digitized issues)

No abstract provided.

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Journal Of Accountancy, December 1920, Vol. 30 Issue 6 [Whole Issue From Bound Volume], American Institute Of Accountants Dec 1920

Journal Of Accountancy, December 1920, Vol. 30 Issue 6 [Whole Issue From Bound Volume], American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Income-Tax Department, Stephen G. Rusk Dec 1920

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.

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Examinations, November 16 And 17, 1920, American Institute Of Accountants. Board Of Examiners Dec 1920

Examinations, November 16 And 17, 1920, American Institute Of Accountants. Board Of Examiners

Journal of Accountancy

No abstract provided.

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