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Articles 86251 - 86280 of 94770
Full-Text Articles in Entire DC Network
Income-Tax Department, Stephen G. Rusk
Students’ Department, H. A. Finney
Terminology Department, American Institute Of Accountants. Special Committee On Terminology
Terminology Department, American Institute Of Accountants. Special Committee On Terminology
Journal of Accountancy
No abstract provided.
Correspondence : "Why Should We Have A New Federal Tax Law?", Victor G. Gough
Correspondence : "Why Should We Have A New Federal Tax Law?", Victor G. Gough
Journal of Accountancy
No abstract provided.
Announcements, American Institute Of Accountants
Announcements, American Institute Of Accountants
Journal of Accountancy
No abstract provided.
Current Literature, American Institute Of Accountants. Library
Current Literature, American Institute Of Accountants. Library
Journal of Accountancy
No abstract provided.
Journal Of Accountancy, January 1923, Vol. 35 Issue 1 [Whole Issue], American Institute Of Accountants
Journal Of Accountancy, January 1923, Vol. 35 Issue 1 [Whole Issue], American Institute Of Accountants
Journal of Accountancy
No abstract provided.
Examination For The Degree: Certified Public Accountant, Ohio. State Board Of Accountancy
Examination For The Degree: Certified Public Accountant, Ohio. State Board Of Accountancy
State Publications
The examination covers the following areas: Theory of Accounts, Auditing, Practical Accounting, and Commercial Law. There are six examination sessions covering three days. Satisfactory answers to questions and correct solutions of problems will entitle candidates to 100 credits in each subject. Candidates receiving 75 or more credits in each subject will be granted a certificate. Those failing to obtain the required credits in any subject will have to be re-examined in that subject only. In marking papers the Board will take into consideration the intelligence indicated by your answers to questions and solution of problems; also the manner of presentation …
Uniform Classification Of Accounts For Electrical Utilities, Maine. Public Utilities Commission
Uniform Classification Of Accounts For Electrical Utilities, Maine. Public Utilities Commission
State Publications
In accordance with Chapter 129, Section 11 of the Public Laws of 1913 this commission has had prepared under its direction, the following accounts which shall be known as the "Uniform Classification of Accounts for Electrical Companies" Issue of 1923, and in order that same may become operative.
Uniform Classification Of Accounts For Electric Utilities, Illinois. Commerce Commission
Uniform Classification Of Accounts For Electric Utilities, Illinois. Commerce Commission
State Publications
This classification of accounts, both as to the structure of the accounting system and the rules pertaining thereto, is in conformity with the Uniform Classification of Accounts recommended by the National Association of Railway and Utilities Commissioners except where modifications were necessary in view of local conditions in Illinois. In an appendix to this pamphlet will be found the report of the Committee on Statistics and Accounts of the National Association, showing the manner in which the Committee dealt with the problem of bringing to a culmination the efforts to provide a uniform system of accounts suitable for use in …
Letter Sent From J.R. Hutchison To Membership Of National Association Of Certified Public Accountants, May 1, 1923, J. R. Hutchison, National Association Of Certified Public Accountants
Letter Sent From J.R. Hutchison To Membership Of National Association Of Certified Public Accountants, May 1, 1923, J. R. Hutchison, National Association Of Certified Public Accountants
Publications of Accounting Associations, Societies, and Institutes
The second annual meeting of the Association will be held June 4, 1923, copy of notice herewith enclosed, also see page seven of the April issue of the C.P.A. Bulletin. The past year has been a wonderful one for the Association and in the past two years the Association has done more to advance the standard of Accountancy and to place Accounting on a higher professional basis than any other organization in existence.
Programme: Annual Meeting, 1923 [American Institute Of Accountants], American Institute Of Accountants. Committee On Meetings
Programme: Annual Meeting, 1923 [American Institute Of Accountants], American Institute Of Accountants. Committee On Meetings
Publications of Accounting Associations, Societies, and Institutes
Programme for the Annual Meeting, 1923, with headquarters at Roof Ball Room, the Washington Hotel, Pennsylvania Avenue and 15TH Street N. W. Washington, D.C. Program was held Monday, September 17, 1923 through Thursday, September 20, 1923.
Regulations To Govern The Destruction Of Records Of Electric Railway Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, First Issue Effective On May 1, 1913, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry
Regulations To Govern The Destruction Of Records Of Electric Railway Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, First Issue Effective On May 1, 1913, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry
Federal Publications
No abstract provided.
Notice Of Annual Meeting Of Members, National Association Of Certified Public Accountants
Notice Of Annual Meeting Of Members, National Association Of Certified Public Accountants
Publications of Accounting Associations, Societies, and Institutes
Notice is hereby given that the annual meeting of the members of the National Association of Certified Public Accountants will be held in the office of the Association, No. 47 Franklin National Bank Building, 945 Pennsylvania Avenue, Northwest, Washington, D. C. on the 4th day of June, 1923 at eleven o'clock in the forenoon. Be sure to send in your proxy if you are unable to attend.
Budgetary Control For Paint Manufacturers' Association Of The United States, Paint Manufacturers' Association Of The United States. Cost Accounting Committee
Budgetary Control For Paint Manufacturers' Association Of The United States, Paint Manufacturers' Association Of The United States. Cost Accounting Committee
Publications of Accounting Associations, Societies, and Institutes
Budgetary control is urgently needed in the efficient administration of business for two well defined reasons, as follows: 1. To coordinate the activities of all departments. 2. To centralize executive control. Most concerns do not use a budgetary control system primarily because they either do not understand how to prepare and operate it, or else they do not realize the need of it. From the elementary description given and the reasons cited why the budgetary system should be operated, it is hoped that all members of the Association will review their own requirements and plan some type of budgetary control.
Work Of The Cashier's Cage, Association Of American Portland Cement Manufacturers, Portland Cement Association
Work Of The Cashier's Cage, Association Of American Portland Cement Manufacturers, Portland Cement Association
Publications of Accounting Associations, Societies, and Institutes
The constantly increasing activity in the Bond business during the last year has witnessed a commensurate augmentation in the membership of this Association. The stress of business imposed internal difficulties upon new firms, among them being the regulation of their Accounting and Cashiers' Departments. It is for that group of associates, rather than for the older members, that this monograph on the "Work of the Cashier's Cage" has been prepared. It is hoped, also, that the suggestions contained in this booklet may assist the older cashiers in expediting their accounting work. The description of accounting procedure given in this book …
System Of Standard Accounting Methods And Cost Finding For Household Goods Warehouse, National Furniture Warehousemen's Association. Cost And Accounting Committee
System Of Standard Accounting Methods And Cost Finding For Household Goods Warehouse, National Furniture Warehousemen's Association. Cost And Accounting Committee
Publications of Accounting Associations, Societies, and Institutes
(Includes Supplement no. 1, adopted by the National Furniture Warehousemen's Assoication in convention at Houston, Texas, Jan. 21 to 26, 1924.) Your Committee has not attempted to go into the matter of the origin of cash book or journal entries, except as they apply to the general cost finding method recommended. No doubt, investigation and recommendation of a simple system of original entries would be of value to our members. We are submitting for your approval an Accounting Outline and a System illustrated by application to a standard furniture warehouse based on the present cost of reproduction. The first problem …
Cost Problems In The Wrought Iron Industry, Carl G. Jensen
Cost Problems In The Wrought Iron Industry, Carl G. Jensen
Publications of Accounting Associations, Societies, and Institutes
The subject assigned to me is rather long to be treated fully in one paper and it was originally intended that parts should be presented at each of two meetings of the Pittsburgh Chapter. The subject really covers the output of three or four kinds of plants grouped under one heading, the product of each of which is a finished product by itself and presents its own cost problems to be solved. Our product is measured in gross tons, net tons, feet, pounds and pieces. Burden costs are distributed on the basis of tons, furnace hours, machine hours, man hours, …
Cost Accounting In The Tool Steel Industry, John J. Keefe
Cost Accounting In The Tool Steel Industry, John J. Keefe
Publications of Accounting Associations, Societies, and Institutes
Such a multitude of departments and operations exist in a plant producing tool steels, that the writer has deemed it advisable to discuss each of these in the order in which the steel passes through them from the time the composing materials are melted until the finished product is shipped. This article does not describe a cost system which can be used without alteration in any steel mill, but merely outlines the fundamental principles which should be used in designing such a system. Local conditions in a plant where a cost system is to be installed usually make it necessary …
Cost Accounting For Self Laying Track Tractors, Percy Ehrenfeldt
Cost Accounting For Self Laying Track Tractors, Percy Ehrenfeldt
Publications of Accounting Associations, Societies, and Institutes
Cost accounting for a Self Laying Track Tractor is somewhat different than might be supposed. Considerable money has been spent by the pioneer manufacturers of the Self Laying Track Tractor for the purpose of determining costs, and experience has proved the Specification Cost System to be the only economical and efficient system adaptable to the business.
Suggestive Budget For Families Of Small Income, Associated Charities Of Cleveland. Home Economics Committee
Suggestive Budget For Families Of Small Income, Associated Charities Of Cleveland. Home Economics Committee
Publications of Accounting Associations, Societies, and Institutes
In presenting a budget to be used as a guide by those working with dependent families or families of small income, it has seemed wise to begin with the material from which the budget was compiled and the suggestions for its use, leaving as a final statement the budget itself. This budget when completed is understood to be only a skeleton or framework, which must be clothed with the flesh and blood of the real family one is working with. It is often called a standard budget, but we must remember that no family is standard, that adjustments must be …
War-Time Depreciation In Open Hearth Steel Plants And Rolling Mills, J. I. Rodale
War-Time Depreciation In Open Hearth Steel Plants And Rolling Mills, J. I. Rodale
Publications of Accounting Associations, Societies, and Institutes
In this article, normal and ordinary causes of depreciation as mere efflux of time, exposure to the elements, excessive heat generated by furnaces, soaking pits, etc., corroding action of chemical vapors, etc., will not be considered. The unusual wear and tear sustained during the War Period was brought about principally by the various abnormal causes mentioned above and these will furnish the basis for this discussion.
Inventories, Physical And Perpetual, Alexander Hamilton Institute
Inventories, Physical And Perpetual, Alexander Hamilton Institute
Publications of Accounting Associations, Societies, and Institutes
The taking of a physical inventory, while apparently a simple process, presents several intricacies that lead many factory managers into trouble, and, in a large percentage of instances, the figures obtained are too dubious for general use. In the following Report, the procedure is set forth for taking an inventory the results of which will be accurate and reliable for all purposes. Having obtained correct figures, it is a problem in many plants how to keep them up to date. The solution lies in a perpetual inventory system. Such a system is one of the earmarks of a progressive concern. …
Preliminary Report Of The Committee Appointed By The National Tax Association To Prepare A Plan Of A Model System Of State And Local Taxation, National Tax Association
Preliminary Report Of The Committee Appointed By The National Tax Association To Prepare A Plan Of A Model System Of State And Local Taxation, National Tax Association
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Uniform System Of Accounts For Electric Companies, Kansas. Public Utilities Commission, National Association Of Railway And Utilities Commissioners
Uniform System Of Accounts For Electric Companies, Kansas. Public Utilities Commission, National Association Of Railway And Utilities Commissioners
State Publications
Now on this 27th day of October, 1922, the above matter comes on for final consideration and order by the Commission. It appearing that no uniform system of accounts for electric companies has been authorized by this Commission, and that under the authority of section 8357 of the General Statutes of Kansas for 1915, this Commission should prescribe a system of accounts for such companies, the Commission having investigated the matter and being fully advised therein, finds that the uniform system of accounts for electric companies hereinafter referred to should be adopted, in accordance with the order herein contained.
Act To Encourage And Provide For A System Of Uniform Accounting In Cities, Towns And Village Corporations, Maine. State Auditor
Act To Encourage And Provide For A System Of Uniform Accounting In Cities, Towns And Village Corporations, Maine. State Auditor
State Publications
No abstract provided.
Correspondence Regarding Taxation, Dec, 1923; Recommendations To The Bureau, The Condition Of The Work, Recommendations As To Legislation, American Institute Of Accountants. Committee On Federal Legislation
Correspondence Regarding Taxation, Dec, 1923; Recommendations To The Bureau, The Condition Of The Work, Recommendations As To Legislation, American Institute Of Accountants. Committee On Federal Legislation
Guides, Handbooks and Manuals
No abstract provided.
Acceptance And Installation Of Uniform Methods Of Cost Accounting, Chamber Of Commerce Of The United States. Department Of Manufacture
Acceptance And Installation Of Uniform Methods Of Cost Accounting, Chamber Of Commerce Of The United States. Department Of Manufacture
Guides, Handbooks and Manuals
No abstract provided.
Audit Working Papers : Their Preparation And Content, J. Hugh Jackson
Audit Working Papers : Their Preparation And Content, J. Hugh Jackson
Guides, Handbooks and Manuals
No abstract provided.
J. Harold Lehmann, Plaintiff In Error, Vs State Board Of Public Accountancy Et Al., United States. Supreme Court
J. Harold Lehmann, Plaintiff In Error, Vs State Board Of Public Accountancy Et Al., United States. Supreme Court
Federal Publications
No abstract provided.