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Uniform Cost Accounting System, Robert E. Belt, Association Of Manufacturers Of Chilled Car Wheels Jan 1920

Uniform Cost Accounting System, Robert E. Belt, Association Of Manufacturers Of Chilled Car Wheels

Publications of Accounting Associations, Societies, and Institutes

An examination of the cost accounting systems of the members of the Association shows that a variety of widely different methods of cost accounting are used to ascertain the cost of producing car wheels. This is especially true with respect to methods of handling old wheels received through exchange contracts; to methods of distributing general plant expense and administrative and general overhead expense where products in addition to car wheels are manufactured; to methods of handling depreciation; failed wheels; replacements of pattern and flask equipment; and to methods of classifying cost information.

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Report Of Cost Committee Of American Boiler Manufacturers Association, G. S. Barnum, E. C. Fisher, Ernst & Ernst Jan 1920

Report Of Cost Committee Of American Boiler Manufacturers Association, G. S. Barnum, E. C. Fisher, Ernst & Ernst

Publications of Accounting Associations, Societies, and Institutes

It is safe to say that boiler manufacturers as a whole have been more backward in the development of their financial accounting and cost accounting than they have in the development of greater efficiency in their plants; they have looked upon cost accounting as something to do with red tape or something that may be all right for the other fellow. It is our conclusion that the interests of the Association can best be served and the work of our Committee productive of most good, through the distribution of this booklet which we might consider as a primer on cost …

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Manual Of Cost Reporting, North Carolina Pine Association Jan 1920

Manual Of Cost Reporting, North Carolina Pine Association

Publications of Accounting Associations, Societies, and Institutes

As a result of the several meetings held, during the early part of 1917, by the manufacturers of North Carolina Pine Lumber, a general demand was evident that definite action be taken whereby all mills could adjust their accounting methods, to such an extent as appeared necessary, in order that accurate and uniform or standardized costs would be available periodically.

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Standardized Card Of Accounts For The Iron Mining Industry, Iron Ore Mining Accountants Association Jan 1920

Standardized Card Of Accounts For The Iron Mining Industry, Iron Ore Mining Accountants Association

Publications of Accounting Associations, Societies, and Institutes

The main purpose of the committee was to devise a standard card of accounts which would control the general or face cost sheet of all iron mining operations in order that each general cost sheet may be strictly comparable in all of the items appearing on it with each and every other general cost sheet. Whatever may be the departure from the details of the system here presented, it is desired that the items on the general cost sheet shall conform to those on the general or face cost sheet presented in the classification. If this is done, the difficulties …

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United Typothetae Of America Standard Cost-Finding System; Principles And General Information Regarding The Use Of The Standard Cost-Find System Together With A List Of Operations In The Various Departments Of The Printing Business, Classified To Show The Productive And Non-Productive Items, United Typothetae Of America. Committee On Education Jan 1920

United Typothetae Of America Standard Cost-Finding System; Principles And General Information Regarding The Use Of The Standard Cost-Find System Together With A List Of Operations In The Various Departments Of The Printing Business, Classified To Show The Productive And Non-Productive Items, United Typothetae Of America. Committee On Education

Publications of Accounting Associations, Societies, and Institutes

The Standard Cost Finding System is a method of cost finding made standard by the adoption, at the International Cost Congress in 1909 and endorsed by each succeeding convention of the United Ty-pothetae of America, of a set of principles upon which the system is based. The system is primarily for the use of printers, and through its installation and operation they are enabled to ascertain the cost of an hour's work in the various departments, the cost of each piece of work produced, and the cost of all the factors entering into the production of printing.

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Certified Public Accountants Of The State Of New York, June 1920, New York State Society Of Certified Pubic Accountants Jan 1920

Certified Public Accountants Of The State Of New York, June 1920, New York State Society Of Certified Pubic Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Faculty Of The School Of Business, Alumni Federation Of Columbia University Jan 1920

Faculty Of The School Of Business, Alumni Federation Of Columbia University

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Introduction To Actuarial Science, Harry Anson Finney Jan 1920

Introduction To Actuarial Science, Harry Anson Finney

Guides, Handbooks and Manuals

No abstract provided.

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Uniform System Of Accounts For Counties Prescribed Under Authority Of Article 3 Of The General Municipal Law, Eugene M. Travis, New York (State). Bureau Of Municipal Accounts Jan 1920

Uniform System Of Accounts For Counties Prescribed Under Authority Of Article 3 Of The General Municipal Law, Eugene M. Travis, New York (State). Bureau Of Municipal Accounts

State Publications

Section 36 of the General Municipal Law makes it the duty of the State Comptroller to formulate and prescribe a uniform system of accounts for each class of municipalities named in article 3 of that act. One of these classes includes all the counties in the State, except those comprising the city of New York. In addition to prescribing a system, he is authorized to direct its installation by any one or more of the municipal corporations comprising such class.

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Uniform System Of Accounts For Class D Telephone Companies, Kansas. Court Of Industrial Relations Jan 1920

Uniform System Of Accounts For Class D Telephone Companies, Kansas. Court Of Industrial Relations

State Publications

There follows a classification of accounts which the Court of Industrial Relations has prescribed for the use of telephone utilities whose average annual operating revenues amount to $3,000 and not over $10,000. There is also contained herein a suggested plan for the bookkeeping that will conform to the classification. This plan of bookkeeping is only suggested, and any telephone utility may follow its own wishes as to the recording of the transactions, so long as the accounts that are prescribed herein are properly kept. Utilities now using a subscribers' ledger, subscribers' tickets, checks, etc., that are satisfactory may continue to …

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Uniform System Of Accounts For Water Utilities, Colorado. Public Utilities Commission Jan 1920

Uniform System Of Accounts For Water Utilities, Colorado. Public Utilities Commission

State Publications

The system of accounts and records, fully set forth in this pamphlet and designated as " A Uniform Classification of Accounts for Water Utilities," is hereby established and prescribed as the system of accounts and records to be kept and used by each and all of said utilities. Each such utility shall carry on its books the accounts and records herein prescribed, and shall accurately keep such accounts in accordance with the requirements, definitions, and instructions contained and set out in this pamphlet. The utility shall keep its records in such a manner as to show the full facts connected …

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Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1920, American Institute Of Accountants Jan 1920

Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1920, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Foundry Costs, J. P. Jordan Jan 1920

Foundry Costs, J. P. Jordan

Publications of Accounting Associations, Societies, and Institutes

Many plans of foundry costs have been published and doubtless most of the members of the Association are more or less familiar with them. While it is true that there has been a very large measure of merit in practically everything which has been worked out in connection with this industry, there have, however, been many differences of opinion in respect to the handling of the details. The result has been a great deal of confusion in the minds of those who are seeking a consistent method to follow. This article will be confined to a careful study of the …

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Farm Inventories, James Stuart Ball Jan 1920

Farm Inventories, James Stuart Ball

Federal Publications

No abstract provided.

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Regulations To Govern The Destruction Of Records Of Sleeping Car Companies Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce: Issue Of 1920, Effective On June 1, 1920 (Superseding And Canceling Orders Effective October 1, 1911 And August 1, 1915), United States. Interstate Commerce Commission Jan 1920

Regulations To Govern The Destruction Of Records Of Sleeping Car Companies Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce: Issue Of 1920, Effective On June 1, 1920 (Superseding And Canceling Orders Effective October 1, 1911 And August 1, 1915), United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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System Of Accounts For Retail Merchants, January, 1920, United States. Interstate Commerce Commission Jan 1920

System Of Accounts For Retail Merchants, January, 1920, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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Year-Book 1920, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 21 And 22, 1920, American Institute Of Accountants Jan 1920

Year-Book 1920, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 21 And 22, 1920, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.

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Distribution Of Defective And Spoiled Material Costs, C. H. Smith Jan 1920

Distribution Of Defective And Spoiled Material Costs, C. H. Smith

Publications of Accounting Associations, Societies, and Institutes

One of the bugbears of the cost accountant in arriving at production costs is the problem of defective, spoiled, and rejected material. The cost of such material involves the loss not only of the material itself but also of the labor and overhead applicable thereto. The chief purpose of this article is to explain the cost accounting treatment of defective, spoiled and rejected material.

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Calculation And Application Of Departmental Burden Rates, Gould Leach Harris Jan 1920

Calculation And Application Of Departmental Burden Rates, Gould Leach Harris

Publications of Accounting Associations, Societies, and Institutes

No feature of cost accounting is more difficult than burden distribution. Burden, however, can be calculated with a surprising degree of accuracy and can be scientifically controlled through the medium of departmental burden rates together with departmental burden and expense accounts. The impression is too widespread that burden is extremely elusive. Cost accountants can do a great deal to counteract this false impression by taking advantage of every opportunity to explain the modern methods of distributing burden.

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Managerial Uses Of Foundry Costs, J. P. Jordan Jan 1920

Managerial Uses Of Foundry Costs, J. P. Jordan

Publications of Accounting Associations, Societies, and Institutes

From an engineering or managerial standpoint, a collection of cost figures which cannot be used for a very definite object in assisting the managerial function is an expense to the business which could well be saved. On the other hand, a set of cost figures which gives a clear picture of the true condititions in every department of the plant is an adjunct to the managerial function which is valuable to the utmost extreme.

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Journal Of Accountancy, January 1920 Vol. 29 Issue 1 [Whole Issue], American Institute Of Accountants Jan 1920

Journal Of Accountancy, January 1920 Vol. 29 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Riddle Of The World, P. H. W. Ross Jan 1920

Riddle Of The World, P. H. W. Ross

Journal of Accountancy

No abstract provided.

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Partnership Agreement, American Institute Of Accountants. Library And Bureau Of Information Jan 1920

Partnership Agreement, American Institute Of Accountants. Library And Bureau Of Information

Guides, Handbooks and Manuals

The following text of a partnership agreement has been supplied by a member of the Institute, and is printed for information of members interested. Single copies may be obtained from the office of the Institute without charge.

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Letter Sent To James O Sully, January 14, 1920, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk Jan 1920

Letter Sent To James O Sully, January 14, 1920, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk

Individual and Corporate Publications

No abstract provided.

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Accountants' Directory And Who's Who, Rita Perine Merritt, Leonard Bickwit, American Society Of Certified Public Accountants Jan 1920

Accountants' Directory And Who's Who, Rita Perine Merritt, Leonard Bickwit, American Society Of Certified Public Accountants

Individual and Corporate Publications

No abstract provided.

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What The Items Of A Bank Statement Mean, Stuart H. Patterson Jan 1920

What The Items Of A Bank Statement Mean, Stuart H. Patterson

Individual and Corporate Publications

National banks are required to pub lish financial statements five times a year, and in many States such statements must be published by State Banks and Trust Companies as often as four times a year. Although bank statements, in detail, are published in certain officially designated newspapers, the customary form of publication is a condensed statement.

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Co-Operative Accounting; Part I. Store Records And Accounts; Part Ii. Co-Operative Book Keeping, Ernest C. Cheel, Henry F. Christensen Jan 1920

Co-Operative Accounting; Part I. Store Records And Accounts; Part Ii. Co-Operative Book Keeping, Ernest C. Cheel, Henry F. Christensen

Individual and Corporate Publications

It is evident that to be able to have complete information and analysis of the business condition of your Co-operative, in all its phases at almost a moment's notice, is more advantageous than getting such information at the end of a period. With the employment of the system hereinafter described, it is possible for the manager of the store and the Control Committee to keep their fingers on the business pulse of their society at all times. It is worthy of note that by this system an efficient Control Committee can know as much or more about the business than …

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Cooperation In Farm Accounting, H. M. Eliot, F. T. Riddell, Michigan State Grange, Michigan Agricultural College. Experiment Station Jan 1920

Cooperation In Farm Accounting, H. M. Eliot, F. T. Riddell, Michigan State Grange, Michigan Agricultural College. Experiment Station

Individual and Corporate Publications

One year ago the Michigan State Grange entered into co-operation with the Michigan Agricultural College and the United States Department of Agriculture, in the matter of securing data on the costs of farming and income of farms. By this co-operation it was proposed to discover the types of farming that are paying best in Michigan, and to furnish data which farmers may use in changing their farm business to a basis of greater profits. Under this plan the Grange distributed 1,075 account books to their members. These account books contain two parts. One part is for crop records only, and …

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History Of Bookkeeping And Accounting, Preston Edmond Curry, Paul Simon, American Hotel Association Of The United States And Canada. Depreciation Committee Jan 1920

History Of Bookkeeping And Accounting, Preston Edmond Curry, Paul Simon, American Hotel Association Of The United States And Canada. Depreciation Committee

Individual and Corporate Publications

It is not possible to state at just what period in history the science of bookkeeping originated. It had its beginning, no doubt when people began to live in communities which always tends to the development of industry and trade. When this stage of social and industrial life is developed in a community there is always a banding together for mutual protection, which results in some form of taxation. When collections and disbursements are made it is very necessary that some records be made. Some of the earlier records found seem to be largely relating to public records, as we …

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Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh Jan 1920

Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh

Individual and Corporate Publications

This book has been prepared in the belief that a real need exists among engineers and operators for a comprehensive outline of bookkeeping and accounting methods, applicable to the requirements of mining operations of modest size. At the beginning, it can be stated with conviction that neither the perfect system of accounting nor the perfect set of accounts has yet been produced, at least as applied to the mining industry. A timely word of caution is extended to the reader against the too literal acceptance per se of the forms and records as given. Each individual case presents its own …

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