Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Business (34041)
- Accounting (33432)
- Taxation (16507)
- Arts and Humanities (11019)
- History (4669)
-
- United States History (4494)
- Social and Behavioral Sciences (4333)
- Feminist, Gender, and Sexuality Studies (2464)
- Women's Studies (2415)
- Music (2141)
- Anthropology (1630)
- Folklore (1483)
- Medicine and Health Sciences (1300)
- Life Sciences (1054)
- Education (916)
- Physical Sciences and Mathematics (783)
- Engineering (726)
- Political Science (704)
- American Studies (656)
- Pharmacy and Pharmaceutical Sciences (641)
- Race, Ethnicity and Post-Colonial Studies (622)
- Sociology (621)
- African American Studies (592)
- American Politics (519)
- American Literature (495)
- Rural Sociology (468)
- English Language and Literature (442)
- Psychology (413)
- Tourism and Travel (339)
- Communication (337)
- Keyword
-
- News Releases (9906)
- Campus News (4225)
- Etc (1709)
- Featured News (1681)
- College of Liberal Arts (1587)
-
- James (1420)
- Meredith (1418)
- Questions (1209)
- Accounting -- Examinations (1143)
- American Institute of Certified Public Accountants (1110)
- 1933-; College integration -- Mississippi -- Oxford; Race relations; University of Mississippi -- History (963)
- Accounting firms -- Management (889)
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (808)
- Books -- Reviews (654)
- School of Engineering (652)
- American Institute of Accountants (630)
- Manuals (609)
- Ole Miss News Blog (580)
- Alumni News (578)
- Apps-Top News (520)
- Campus Briefs (469)
- University of Mississippi Foundation (465)
- 1933-; College integration -- Mississippi -- Oxford; Race relations; University of Mississippi -- History; not transcribed (455)
- School of Pharmacy (448)
- Faculty and Staff News (427)
- Engineering News Archive (425)
- Auditing -- Standards -- United States (424)
- General News (423)
- News (418)
- Publication Year
- Publication
-
- University of Mississippi News (13497)
- Daily Mississippian (all digitized issues) (11092)
- Electronic Theses and Dissertations (8605)
- Journal of Accountancy (6660)
- Newsletters (4384)
-
- Honors Theses (3514)
- Association Sections, Divisions, Boards, Teams (2923)
- Guides, Handbooks and Manuals (2654)
- Woman C.P.A. (2401)
- Tax Adviser (2054)
- Correspondence (1949)
- Haskins and Sells Publications (1784)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1459)
- Broadside Ballads: England (1376)
- Correspondence: Pro-integration (1157)
- Exposure Drafts, Comment Letters, and Statements of Position (1070)
- Yalobusha Review (1018)
- Accounting Historians Notebook (967)
- Accounting Historians Journal (923)
- Touche Ross Publications (912)
- Journal of Space Law (886)
- Hubert Creekmore Collection (855)
- Faculty and Student Publications (786)
- The Tupelo Journal (715)
- Archives & Special Collections: Finding Aids (alphabetical) (701)
- American Institute of Accountants (676)
- AICPA Professional Standards (638)
- Blog Posts (546)
- Clippings (519)
- AICPA Committees (488)
- Publication Type
Articles 86971 - 87000 of 94769
Full-Text Articles in Entire DC Network
Students' Department, H. A. Finney
Announcements, American Institute Of Accountants
Announcements, American Institute Of Accountants
Journal of Accountancy
No abstract provided.
Journal Of Accountancy, January 1921 Vol. 32 Issue 1 [Whole Issue From Bound Volume], American Institute Of Accountants
Journal Of Accountancy, January 1921 Vol. 32 Issue 1 [Whole Issue From Bound Volume], American Institute Of Accountants
Journal of Accountancy
No abstract provided.
Cooperation And Cost Control, John W. Robinson
Cooperation And Cost Control, John W. Robinson
Publications of Accounting Associations, Societies, and Institutes
In this paper I wish to emphasize what seems to me the most important aspect of cost control: the human side. It is absolutely essential that there be constant cooperation between the cost department and the operating departments if the important business of obtaining dependable cost figures is to be carried on effectively. What is control of cost accounting? Cost accounts are not under control when the cost figures obtained are merely balanced, or matched, in their money totals, with the control, or aggregate accounts in the main books of account. The figures must also be based upon accurate records …
Pace Student, Vol.6 No .11, October, 1921, Pace & Pace
Pace Student, Vol.6 No .11, October, 1921, Pace & Pace
The Pace Student
No abstract provided.
Pace Student, Vol.6 No .4, March, 1921, Pace & Pace
Pace Student, Vol.6 No .4, March, 1921, Pace & Pace
The Pace Student
No abstract provided.
Cost Finding For Warehousemen, Chester B. Carruth
Cost Finding For Warehousemen, Chester B. Carruth
State Publications
The following is a reprint, with amendments, of what has appeared in the Bulletin of the Association during the last year. No apology is necessary for thus bringing together the series of articles on cost finding in the Labor Departments of the industry. It remains to be pointed out that this pamphlet is a companion to the 1920 Report of the Central Bureau Committee of the General Merchandise sub-division (2nd edition, published March 1921). In that Report the Central Bureau Committee has gone into great detail in the matter of storage classification, and when it publishes, as is probable in …
Method Of Obtaining Ink Costs In The Printing Industry, Paul H. Shaw
Method Of Obtaining Ink Costs In The Printing Industry, Paul H. Shaw
Publications of Accounting Associations, Societies, and Institutes
One of the most difficult problems in the priniting industry today is to find an adequate and accurate method of obtaining the amount and cost of the ink used on the various productive orders. The method of obtaining these costs outlined here is laid out for use in a large printing plant, which not only buys quantities of finished ink but also has an ink department in which it manufactures a large part of the inks which it uses, thus necessitating the purchase of quantities of dry color and pulp.
Rules Governing The Classification Of Steam Railway Employees And Reports Of Their Service And Compensation, Effective On July 1, 1921, United States. Interstate Commerce Commission
Rules Governing The Classification Of Steam Railway Employees And Reports Of Their Service And Compensation, Effective On July 1, 1921, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Bibliography Of Cost Books, National Association Of Cost Accountants. Research Department
Bibliography Of Cost Books, National Association Of Cost Accountants. Research Department
Publications of Accounting Associations, Societies, and Institutes
In presenting this bibliography of cost books to our members there are certain points which ought to be emphasized. In the first place the bibliography is restricted to books. We have purposely omitted pamphlets and other material. There is a considerable quantity of such material in circulation and we hope at a later date to issue a supplementary bibliography covering pamphlets and other literature of this type. In the second place, no attempt has been made to indicate the relative value of the books listed. We hope to issue shortly a selected reading list which will indicate the sources of …
Standard Classification Of Expense, National Paper Trade Association. Cost Accounting Committee, T. K. Cree, N. A. Schoenbucker, W. B. Stevenson
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 …
Cost Accounting In The Laundry Industry, Fred Elliott
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 …
Steamship Operating And Terminal Costs, Joseph J. Mulhern
Steamship Operating And Terminal Costs, Joseph J. Mulhern
Publications of Accounting Associations, Societies, and Institutes
One of the most vital questions before the Congress of the United States at the present time is the ship subsidy bill and for this reason a discussion of the cost of operating and maintaining a fleet of steamships may be appropriate. In order to cover the important phases of the business, it is assumed that the fleet consists of a large number of passenger steamships and freight vessels, and that the company owns its own docks and terminals. Some of the most difficult problems are encountered in endeavoring to distinguish between freight and passenger charges and in the equitable …
Some Cost Problems In The Hawaiian Sugar Industry, F. A. Haenisch
Some Cost Problems In The Hawaiian Sugar Industry, F. A. Haenisch
Publications of Accounting Associations, Societies, and Institutes
It is not the intention of this article to present a complete cost system, nor to give a detailed description of the various cost accounts which are used in the Hawaiian sugar industry, but rather to outline some of the many and varied problems of the industry which exercise a direct influence upon the cost accounting procedure. It will be found, for example, that the human factor has a much more important influence on costs and cost procedure than is generally the case in other industries, because the laborer and his family are practically wards of the employer, and their …
What Makes Good Management?, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley
What Makes Good Management?, Casket Manufacturers Association Of America. Committee On Management And Cost Developments, L. S. Ashley
Publications of Accounting Associations, Societies, and Institutes
Wherever cost finding has failed to produce expected results, the failure has been that of management, not that of information. Costs are a basic part of the information requisite for the safe and intelligent conduct of business, but it is evident that cost information is of little value unless it is used by management as a guide to action. Hence comes the emphasis on management in the present work of the Committee. Management is the big question of the day in business. The Association is seeking earnestly and persistently to focus the attention of its members on management and to …
Securing Effective Work From Labor, J. L. Mcvicker
Securing Effective Work From Labor, J. L. Mcvicker
Publications of Accounting Associations, Societies, and Institutes
There is probably no more pressing and important managerial problem today, than the securing of effective work from labor. This article presents a review of a seasoned incentive wage system which has produced satisfactory results. The system is being operated by a concern employing at times over five thousand workers in three plants. The beneficial results obtained from its use have been increased production, decreased costs and higher wages.
President's Address 1921, J. G. Drew, Railway Accounting Officers Association
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
What Is Wrong With Cost Accounting?, G. Charter Harrison
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 …
Cost Methods In A Woodworking Plant, J. J. Mccaffrey
Cost Methods In A Woodworking Plant, J. J. Mccaffrey
Publications of Accounting Associations, Societies, and Institutes
In the development of the science of cost accounting in this country greater attention has been paid to the metal working trades than to other lines of industry. In fact, there are many important lines of manufacture in which no material on cost accounting of any real value is available. Very little has been written on cost accounting in the various woodworking trades although there are few lines of business in which there is greater necessity for sound cost methods. While this article is based upon a cost system in operation in a plant manufacturing office supplies, including other items …
Cost Accounting In The Soap Industry, William C. Koch
Cost Accounting In The Soap Industry, William C. Koch
Publications of Accounting Associations, Societies, and Institutes
The cost accountant who undertakes to install a cost system in a soap manufacturing establishment will naturally encounter many difficulties peculiar to that business. This article deals with these difficulties. Since volumes have been written on the proper distribution of burden, it is not the intention in this article to suggest the proper method to be used in burden distribution in the soap industry. Therefore, where reference is made to any of the details of burden distribution in connection with the system outlined in this article, such references are only incidental, and it will be understood that the method best …
Cost System For An Electric Cable Plant, Fred F. Benke
Cost System For An Electric Cable Plant, Fred F. Benke
Publications of Accounting Associations, Societies, and Institutes
The cost system described in this article, like many others, has three chief purposes: to arrive at the monthly cost of sales, to compile statistics for use in predetermining costs, and to furnish a basis for production control. Each one of these purposes will be discussed in turn. The product of a cable mill is usually of such a nature that it is inadvisable to manufacture for stock, because all purchase orders are received accompanied by definite specifications. Accounts are opened for all orders received in the "cable mill work in process ledger." The ledger sheets provide the following information: …
Purchase Orders And Purchase Records, Homer N. Sweet
Purchase Orders And Purchase Records, Homer N. Sweet
Publications of Accounting Associations, Societies, and Institutes
The writer has recently collected information concerning the purchasing policies and methods of seven industrial corporations. Four of these companies would rank among the largest and best organized in this country and the others are representative concerns in their respective fields. It is well to look to the methods of the largest corporations for examples of efficient practice, for such companies have been more successful generally in developing the simplest and most effectual means of organization. Despite the fact that the requirements of large corporations are necessarily far more varied, their methods are usually applicable in principle to smaller concerns.
Coal Production Costs, R. W. Gardiner
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 …
Cattle Costs, E. D. Newman
Cattle Costs, E. D. Newman
Publications of Accounting Associations, Societies, and Institutes
The purpose of this publication is to indicate sound cost principles upon which reliable data may be compiled which may be used in the determination of a fair selling price. There is practically no published material dealing with live stock accounting. Very little reliable information on live stock production costs has been published. Differences of opinion exist as to the cost of cattle produced on the range, between the feeders who purchase western cattle and finish them for the market, the general public, and the cattle raiser, himself. The cattle raiser is inclined to believe that it is impossible to …
Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools
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 …
Cost Accounting For Fruit And Vegetable Canners, Frank Palmer Brown
Cost Accounting For Fruit And Vegetable Canners, Frank Palmer Brown
Publications of Accounting Associations, Societies, and Institutes
The cost problem of the canner who is handling only one product is comparatively simple and even when two or more products are handled in the same factory at different seasons of the year, it is possible to establish accurate costs without much difficulty if due diligence is maintained in keeping the records of the different commodities distinctly separate. It is when a considerable number of different products are packed simultaneously in a variety of containers involving several grades that the problem of determining the actual costs becomes exceedingly complex. The National Canners' Association has adopted a very workable system …
Costs As An Aid To Management, John M. Scanlon
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 …
Cost Accounting For Public Utilities, E. D. Bistline
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 …
Principles Of Cost Accounting, Ernst & Ernst, New England Manufacturing Jewelers' And Silversmiths' Association
Principles Of Cost Accounting, Ernst & Ernst, New England Manufacturing Jewelers' And Silversmiths' Association
Publications of Accounting Associations, Societies, and Institutes
If the members of The New England Manufacturing Jewelers & Silversmiths Association are to receive the benefits from Uniform Cost Accounting now being obtained by the membership of other associations, it will be because some system of Cost Accounting will be developed that will be practical and adaptable to the needs of the smaller manufacturer in the industry. Therefore, we have given consideration to the establishment of certain well defined accounting principles that will apply to all concerns in the industry, large and small, and have developed methods that may be used by the small manufacturer to meet his requirements …
System Of Uniform Cost Finding For Paving Brick Manufacturers, National Paving Brick Manufacturers Association. Committee On Uniform Cost Finding
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.