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Uniform System Of Accounts For Water Companies, Edward Field Jan 1922

Uniform System Of Accounts For Water Companies, Edward Field

State Publications

In accordance with the provisions of Chapter 199 of the Public Acts of 1921, this Commission hereby prescribes the method for keeping the accounts pertaining to water companies, which method shall be known and designated as, Uniform System of Accounts for Water Companies, Prescribed by The Public Utilities Commission of The State of Connecticut, a copy whereof is hereto annexed. It is hereby ordered that on and after January 1, 1922, every water company as defined herein will be required to carry on its books the accounts herein prescribed or defined, in so far as the same are pertinent to …

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National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellee. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Peyton Gordon, Vernon E. West Jan 1922

National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellee. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Peyton Gordon, Vernon E. West

Federal Publications

This appeal involves the question of whether or not the appellant, National Association of Certified Public Accountants, a corporation, may be enjoined from issuing so-called degrees of certified public accountant. Original item in Boxno. 0409

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Complete Uniform Accounting System For Retail Coal Merchants, National Retail Coal Merchants Association Jan 1922

Complete Uniform Accounting System For Retail Coal Merchants, National Retail Coal Merchants Association

Publications of Accounting Associations, Societies, and Institutes

In seeking to bring about uniformity of accounting among the members of the National Retail Coal Merchants' Association so that statistics with a real meaning may be available the Association's Statistical Committee has been impressed with the necessity for restricting its requirements to the least number of principles of good accounting, at the same time sacrificing no essential to meet the demands of expediency or incompetence. The Committee thinks that the plan submitted herewith is as simple as one can be and still be complete.

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Management And Commodity Profit And Loss Figures, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley Jan 1922

Management And Commodity Profit And Loss Figures, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley

Publications of Accounting Associations, Societies, and Institutes

In a casket business commodity profit and loss figures will show profits or losses netted by varnished caskets, cloth-covered caskets, metal caskets, rough boxes, varnished boxes, drygoods, robes and linings, vaults, hardware, fluids, and sundries, or by any other commodity departmental division that the manager may desire. With such figures and the apportionment of investment by commodity departments, the manager will have two important pieces of knowledge, namely: His earnings according to investment by commodity departments. The rate of turnover by commodity departments.

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Production Costs In The Manufacture Of Phonograph Records, E. J. Borton Jan 1922

Production Costs In The Manufacture Of Phonograph Records, E. J. Borton

Publications of Accounting Associations, Societies, and Institutes

In the production of phonograph records there are relatively few manufacturing processes, but there are some conditions in connection with this industry which are somewhat troublesome from a cost accounting point of view. This industry affords a very unsatisfactory field of endeavor for the purely theoretical cost accountant, since there are some factors which if treated in a manner theoretically correct would be highly complicated and the results secured would mean little and be worth less to the plant executives. A plant manufacturing phonograph records consists of three principal departments as follows: (1) The recording laboratory, (2) the electroplating department, …

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Classification Of Accounts And Standard Form Of Statement, National Association Of Building Owners And Managers Jan 1922

Classification Of Accounts And Standard Form Of Statement, National Association Of Building Owners And Managers

Publications of Accounting Associations, Societies, and Institutes

The Committee desires especially to call the attention of the members to the fact that it was never intended to ask all members to adopt this report in its entirety. The particular feature with which the Committee is concerned is the adoption of a standard classification of the principal building accounts as shown on the Standard Form of Statement. Part II of this Report covers Cost Accounting, and is given for those who desire a complete system of Cost Accounting, but it is not urged, or even expected, that all buildings will find it necessary to adopt so complete a …

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Methods Of Accounting For Waste In A Cotton Spinning Mill, George D. Klimmer Jan 1922

Methods Of Accounting For Waste In A Cotton Spinning Mill, George D. Klimmer

Publications of Accounting Associations, Societies, and Institutes

The problem of waste or scrap material is of great importance and is difficult to account for in any manufacturing concern. The purpose of this article is not to discuss the problem as applied to all industries but to treat the various aspects of it that arise in a cotton yarn spinning mill. However, some of the general principles mentioned may also apply to other industries.

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Cost Accounting In The Oil Refining Industry, Robert Urbain, Joseph J. Mulhern Jan 1922

Cost Accounting In The Oil Refining Industry, Robert Urbain, Joseph J. Mulhern

Publications of Accounting Associations, Societies, and Institutes

Some articles have been published dealing with accounting for oil or crude petroleum producers, but little has been written about accounting for oil refiners. Yet in this branch of the oil industry, accounting, and particularly cost accounting, is very essential to the success of the enterprise, and no oil refinery operates without some sort of cost keeping system. The rapid conversion of the raw material to the finished state and the consequent quick turnover of the product, the uncertainty of and frequent changes in the market prices and as a result the necessity of having accurate production and cost figures …

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Letter Sent From George E. West To Illinois Council Of Members Of National Association Of Certified Public Accountants, October 31, 1922, George E. West, National Association Of Certified Public Accountants. Illinois Council Jan 1922

Letter Sent From George E. West To Illinois Council Of Members Of National Association Of Certified Public Accountants, October 31, 1922, George E. West, National Association Of Certified Public Accountants. Illinois Council

Publications of Accounting Associations, Societies, and Institutes

In concluding our effort to improve conditions in the National Association of Certified Public Accountants, we are under obligation to give you this report of the proceedings of the annual meeting held in Washington last June, and to declare the facts concerning certain published statements of President Hutchison. This report has been delayed considerably by our unsuccessful efforts to procure a certified copy of the record of the proceedings, which President Hutchison is arbitrarily withholding.

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Cost Accounting In The Canning Industry, E. J. Coleman Jan 1922

Cost Accounting In The Canning Industry, E. J. Coleman

Publications of Accounting Associations, Societies, and Institutes

The canning business is seasonal. This is one of the reasons it was slow to realize the need of cost accounting. However, when E. N. Hurley, then Chairman of the Federal Trade Commission, issued an appeal prior to our entry into the war to all business concerns to study their costs, the National Canners' Association lost no time in bringing home to Canners the urgent need of action. As a result a Committee was appointed and a uniform system of accounting was adopted. Great strides have been made since that time and the Cost Accounting Committee has become a permanent …

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Salmon Canning Costs, Rodney D. White Jan 1922

Salmon Canning Costs, Rodney D. White

Publications of Accounting Associations, Societies, and Institutes

The nature of the salmon packing industry is such that careful consideration must be given to any plan for ascertaining the cost of production. The ordinary accounting principles which have been developed and are commonly applied to other lines of business enterprise under the general heads of unit costs, process costs and specification costs do not wholly fit the plan of accounting procedure which has been considered practical for the salmon packing industry.

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Chocolate And Cocoa Costs, George Rea Jan 1922

Chocolate And Cocoa Costs, George Rea

Publications of Accounting Associations, Societies, and Institutes

The manufacture of chocolate and of its by-product, cocoa, is often combined with candy-making in one establishment. Whether thus combined or not, the chocolate industry requires special machinery, has its own manufacturing processes and meets with cost problems peculiar to itself. The cost accountant must be responsible for the accuracy of the records and costs. Therefore he must assure himself that the daily reports which he receives are correct. He can easily follow in his records a run on any grade of beans, even of several days' duration, through the cleaner, roaster, cracker and liquor mills and see that the …

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Cost Methods In A Hosiery Mill, W. F. Evers Jan 1922

Cost Methods In A Hosiery Mill, W. F. Evers

Publications of Accounting Associations, Societies, and Institutes

During the past three or four years hosiery manufacturers with an effective cost system have had many occasions to rejoice. With the excessive fluctuations of materials and supplies, labor and overhead, and high taxes, it is small wonder that many mills have gone bankrupt. Without a cost system it was next to impossible to determine a financial condition without a general inventory, and even then, in many cases, it was too late to recover. And now when conditions are gradually getting back to normal, competition becoming keener, and buyers demanding honest quality, there is all the more reason why a …

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Relation Of Budgetary Control To Cost Accounting, James Oscar Mckinsey Jan 1922

Relation Of Budgetary Control To Cost Accounting, James Oscar Mckinsey

Publications of Accounting Associations, Societies, and Institutes

The subject of budgets is arousing widespread interest throughout the country at the present time. Many industrial organizations are taking up the matter seriously. In budget work great care should be exercised to see that the budgetary program is a well co-ordinated one. Such a budget involves the preparation of sales, production, plant equipment, purchase, and financial budgets, respectively. In the technique of budget making and the managerial uses of budgets the cost accountant plays a vital part because the person who prepares the budget depends to a great extent upon the cost accountant to supply him with the information …

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Cost Practices And Problems In The Production Of Coke, C. C. Sheppard Jan 1922

Cost Practices And Problems In The Production Of Coke, C. C. Sheppard

Publications of Accounting Associations, Societies, and Institutes

The method of arriving at the cost of producing coke is practically the same in all plants. As suggested elsewhere in this paper, the method is not at all satisfactory. The problem is one which is the subject of considerable discussion among producers and their accounting departments. Referring again to the illustration given, the costs consist of the coal at cost price, the cost of carbonization (coking costs), and to these costs are credited the market or sale value of the by-products leaving the excess of these costs over the market value of the by-products as the cost of coke. …

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Logging Costs, Horace J. Nelson Jan 1922

Logging Costs, Horace J. Nelson

Publications of Accounting Associations, Societies, and Institutes

The purpose of this article is to present the practical determination of logging costs from the view point of the lumber manufacturer rather than timber logging companies as it applies particularly to the western pine lumber industry. Logging is the major element as a separate departmental function in the consideration of lumber costs. The constitutent elements of cost, i.e., direct labor, material, and overhead, as applied to logging follow the natural "flow of the product" from the standing timber to the sawmill pond, where it is turned over to the mill to be sawn into boards, planks, and timbers.

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With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton Jan 1922

With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton

Publications of Accounting Associations, Societies, and Institutes

Accounting, either as a profession or as a part of a concern's employed organization, has an opportunity, already arrived, to merit real recognition as a positive factor in business control and management; in fact, the new order of things has made it necessary for other departments to ask accounting to meet the issue which in turn compels accounting to look beyond the ordinary 1 plus 1 equals 2, or whether an amount should be listed under liabilities or deducted from some asset item. Accounting must get out of the confinement of mere bookkeeping, see the sunrise of a new day …

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Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities Jan 1922

Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis Jan 1922

Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis

State Publications

The plan for flood protection included the building of five earth dams across the valleys of the Miami River and its tributaries to form retarding basins, and the improvement of several miles of river channel within the towns and cities of the valley. The dams contain 7,850,000 cubic yards of earth ; their outlet structures contain over 160,000 cubic yards of concrete; the river channel improvements involved the excavation of 4,500,000 cubic yards, and the whole project cost about $30,000,000. Accounting and cost keeping procedure plays a vital part in the development of any industrial or construction project. Familiarity with …

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Management And Budgeting, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley Jan 1922

Management And Budgeting, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley

Publications of Accounting Associations, Societies, and Institutes

In the years of comparative stability before the World War, simple cost accounting was a sufficiently effective tool to meet all requirements. Knowing his costs, a manager could plan with certainty, for business was on a cost plus, or, in some cases, a cost minus basis. But then followed a succession of rapid changes divided into three periods, the pre-war period, the war period and the post-war period. It quickly became evident to thinking managers that no accounting system confining itself to already established facts would satisfy the needs of these three periods and of the years ahead. That is …

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Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve Jan 1922

Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve

Federal Publications

This Bulletin tells how a diary may be used for keeping certain farm records. Farmers have need of two kinds of accounts�first, those in which are recorded items of a financial nature, such as receipts and expenditures, and, second, those in which are kept records of farm work and production, such as dates of planting and of harvesting, crop yields, feed fed to live stock, etc. On the average farm, where the business is not too large, a diary is a very convenient means of keeping all these records. The farm home and the farm business are intimately associated; the …

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National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellant. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, National Association Of Certified Public Accountants Jan 1922

National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellant. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, National Association Of Certified Public Accountants

Federal Publications

The United States by its attorney for the District of Columbia filed under sec. 793 of the Code a bill against appellant, a corporation, under sec. 599 of the Code. The bill alleged that appellant was holding itself out as empowered to issue degrees or certificates, without any authority of law, in an utterly careless manner, and against the public policy of the District of Columbia. The bill alleges appellant issued to an applicant in Virginia one of its certificates but does not allege anything wrong or unlawful about this. The bill further alleges that certain persons in California perpetrated …

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Announcements, American Institute Of Accountants Jan 1922

Announcements, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Year-Book 1922, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Chicago, Illinois, September 19 And 20, 1922, American Institute Of Accountants Jan 1922

Year-Book 1922, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Chicago, Illinois, September 19 And 20, 1922, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.

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American Institute Of Accountants. Regional Meetings, American Institute Of Accountants Jan 1922

American Institute Of Accountants. Regional Meetings, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Book Reviews, W. H. Lawton Jan 1922

Book Reviews, W. H. Lawton

Journal of Accountancy

No abstract provided.

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Flour Milling Costs, C. A. H. Narlian Jan 1922

Flour Milling Costs, C. A. H. Narlian

Publications of Accounting Associations, Societies, and Institutes

To keep pace with the improved milling methods and machinery used, radical changes and improvements in the accounting systems have been imperative. However, the methods of computing costs by all flour millers are by no means uniform. The scope of this article does not make it feasible to go into detail with regard to the merits or demerits of a variety of systems of cost finding. It is the purpose of this article rather to deal with certain phases of cost accounting that may be said to be peculiar to the milling industry, leading up to the system that is …

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Cost Methods In The Packing Industry, J. J. Bliss Jan 1922

Cost Methods In The Packing Industry, J. J. Bliss

Publications of Accounting Associations, Societies, and Institutes

Little material has been published on the subject of packing costs. On page 15 there is a reference to one source of information; and the Appendix to this article is a summary of the system of the Institute of American Meat Packers. Mr. Bliss's article makes clear the difference between major products, by-products and joint products and the costing methods for each of these classes of products. His injection of the term opportunity costs, a term used by H. J. Davenport in his Economics of Enterprise, and in his Value and Distribution; and by John R. Turner in his Introduction …

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Cost Accounting System For A Bank, Alexander Hamilton Institute Jan 1922

Cost Accounting System For A Bank, Alexander Hamilton Institute

Publications of Accounting Associations, Societies, and Institutes

A banking institution is of the same fiber as the ordinary industrial enterprise, subject to the same ills, responsive to the same treatment. In the industrial plant, cost of units of production must be known in order that a profit may be realized. Likewise in a bank, the cost of units of service must be found, to the same end. In manufacturing, each customer's order must bear its own proportion of expense, and in banking each customer's account should bear its pro rata share of the cost of operation. If, then, a banker can by some means test an account …

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Income-Tax Department, Stephen G. Rusk Jan 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.

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