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Pace Student, Vol.3 No. 11, October, 1918, Pace & Pace Jan 1918

Pace Student, Vol.3 No. 11, October, 1918, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.3 No. 10, September, 1918, Pace & Pace Jan 1918

Pace Student, Vol.3 No. 10, September, 1918, Pace & Pace

The Pace Student

No abstract provided.


Approved Methods For The Preparation Of Balance Sheet Statements: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board Jan 1918

Approved Methods For The Preparation Of Balance Sheet Statements: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board

Federal Publications

The following tentative proposal for uniform methods for the preparation of balance sheet statements to be adopted by manufacturing and merchandising concerns appeared in the April (1917) number of the Federal Reserve Bulletin under the caption Uniform Accounting, and is reprinted for more general distribution. It is recognized that banks and bankers have a very real interest in the subject, because they are constantly passing upon credits based upon statements made by manufacturers or merchants. It is quite as much of vital interest to merchants and manufacturers, because they realize that their credit sometimes suffers by reason of losses incurred …


Alphabetical List Of Representative Items Chargeable To Operating Expenses Of Carriers By Water, United States. Interstate Commerce Commission Jan 1918

Alphabetical List Of Representative Items Chargeable To Operating Expenses Of Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Farm Household Accounts, W. C. Funk, United States. Department Of Agriculture Jan 1918

Farm Household Accounts, W. C. Funk, United States. Department Of Agriculture

Federal Publications

Household expenses on the farm are very intimately associated with the business of the farm itself. The farm normally supplies much material which otherwise would become a household expense. The household, in turn, very often furnishes board for farm labor, which would otherwise be a farm expense. Merely from the standpoint of keeping track of household expenses as related to the farm business, household accounts are desirable and should serve to supplement and round out farm accounts. Original item in Boxno. 0409


Classification Of Train-Miles, Locomotive-Miles And Car-Miles For Steam Roads, United States. Interstate Commerce Commission Jan 1918

Classification Of Train-Miles, Locomotive-Miles And Car-Miles For Steam Roads, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Construction Accounts; Modern Business Report No. 95, Alexander Hamilton Institute Jan 1918

Construction Accounts; Modern Business Report No. 95, Alexander Hamilton Institute

Publications of Accounting Associations, Societies, and Institutes

The accounting procedure for any business involves every department and is inextricably interwoven with the executive details of the business. It is not our intention to go into every detail of construction work in order to explain the necessary features of construction accounting ; nevertheless it is necessary to show in some degree how the accounting department is linked up with the two other main departments of construction work, the engineering and purchasing departments. Most persons are accustomed to thinking of construction as being mainly an engineering proposition. This, however, is not the case, as the purchasing and accounting departments …


Papers And Proceedings Of The Third Annual Meeting, American Association Of University Instructors In Accounting Jan 1918

Papers And Proceedings Of The Third Annual Meeting, American Association Of University Instructors In Accounting

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Duties Of The Junior Accountant, W. B. Reynolds, F. W. Thornton, American Institute Of Accountants. Endowment Fund Jan 1918

Duties Of The Junior Accountant, W. B. Reynolds, F. W. Thornton, American Institute Of Accountants. Endowment Fund

Guides, Handbooks and Manuals

We hope to set forth herein the drudgery, and sometimes the pettiness, that is inseparable from accounting, so that those contemplating taking up the work may do so with open eyes.


Uniform Classification Of Accounts For Telephone Utilities, Hawaii. Public Utilities Commission, H. Gooding Field Jan 1918

Uniform Classification Of Accounts For Telephone Utilities, Hawaii. Public Utilities Commission, H. Gooding Field

State Publications

Instructions pertaining to a uniform sytem of accounts for telephone companies created by H. Gooding Field, Auditor of the Public Utilities Commission of Hawaii.


Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission Jan 1918

Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission

Federal Publications

In this accounting bulletin is presented a reissue of Cases 1 to 203, inclusive, as formerly stated in Accounting Bulletin No. 10, except for the correction of misplaced terms in Case 176. To these previously published cases are now added a supplementary series embodied in Cases 204 to 293, inclusive. The cases now given their initial publication have been submitted in tentative form to the Association of American Railway Accounting Officers.


System Of Accounting For Fruit Shipping Organizations, G. A. Nahstoll, John R. Humphrey, United States. Department Of Agriculture Jan 1918

System Of Accounting For Fruit Shipping Organizations, G. A. Nahstoll, John R. Humphrey, United States. Department Of Agriculture

Federal Publications

A study of the accounting systems in use in fruit shipping organizations in the West and Pacific Northwest has disclosed a wide variation in methods and forms, for the detail of the accounting procedure has been allowed to be affected greatly by the varying plans of organization, kind of products handled, and local conditions generally. In standardizing accounting forms and procedure, it was deemed advisable to confine all efforts to devising a system for use in local or assembling associations which market their output through a selling agent and which may or may not operate community packinghouses. Minor modifications of …


Year-Book 1918, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., And Atlantic City, New Jersey, September 17 And 18, 1918, American Institute Of Accountants Jan 1918

Year-Book 1918, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., And Atlantic City, New Jersey, September 17 And 18, 1918, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Cash Discounts, J. H. Schackmann Jan 1918

Cash Discounts, J. H. Schackmann

Journal of Accountancy

No abstract provided.


Announcements, American Institute Of Accountants Jan 1918

Announcements, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Editorial, A. P. Richardson Jan 1918

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


Auditing: Theory And Practice (Student's Edition), Robert. H. Montgomery Jan 1918

Auditing: Theory And Practice (Student's Edition), Robert. H. Montgomery

Individual and Corporate Publications

No abstract provided.


Graphic Charts For The Business Man, Stephen Gilman Jan 1918

Graphic Charts For The Business Man, Stephen Gilman

Individual and Corporate Publications

No abstract provided.


Detection Of Frauds, Harold Benington Jan 1918

Detection Of Frauds, Harold Benington

Individual and Corporate Publications

Frauds in connection with accounts are very prevalent, and their detection is one of the most important functions of the professional accountant. During the course of over twenty years' active practice, the writer has come in contact with innumerable instances of fraud of every description, and it will be his endeavor in the succeeding paragraphs to outline the different kinds most usually encountered, how they can be detected, and what methods should be adopted to prevent them. Frauds in connection with accounts may be, broadly speaking, divided into two classes: (a) Those perpetrated with the object of concealing theft. (b) …


Principles Of Factory Cost Keeping, Edward Preston Moxey Jan 1918

Principles Of Factory Cost Keeping, Edward Preston Moxey

Individual and Corporate Publications

The book is offered to those interested along cost accounting lines, with the hope that it may help to a clearer understanding of the true aims of this important branch of accounting science.


Fundamentals Of Cost And Profit Calculation: A Vigorous Discussion Of The Vital Elements Of Business, Robert S. Denham Jan 1918

Fundamentals Of Cost And Profit Calculation: A Vigorous Discussion Of The Vital Elements Of Business, Robert S. Denham

Individual and Corporate Publications

The two most vital factors in business are Cost and Profit, but few there are who can, in any transaction, define the point where the elements of Cost cease to accumulate, and Profit becomes a reality. It is extremely important, now more than at any other time in the history of America, that business men know the cost of doing business, the cost of manufacture, the cost of distribution, and the extent of the profits in the business.


Manufacturing Organization, Hugo Diemer Jan 1918

Manufacturing Organization, Hugo Diemer

Individual and Corporate Publications

Probably 70 per cent of the manufacturers of the country would come at the present time under the heading of unsystematized management. In the unsystematized business the main feature is the annual statement which shows merely the results of the past year. The managers of the majority of manufacturing businesses do not know definitely whether they have made a profit or loss until months after the close of a fiscal year. Systematized management not only provides records but arranges these records into periodic departmental reports. This type of management shows the where, but does not specify the how. Scientific management …


Business Record System For Jewelers Endorsed By The Federal Trade Commission And The Associated Advertising Clubs Of The World; Facts : Four Simple Records With Simple Rules For Daily Knowing And Using All The Vital Facts Of Your Business; Business Record System For Retail Jewelers, Robert H. Ingersoll & Bro. Jan 1918

Business Record System For Jewelers Endorsed By The Federal Trade Commission And The Associated Advertising Clubs Of The World; Facts : Four Simple Records With Simple Rules For Daily Knowing And Using All The Vital Facts Of Your Business; Business Record System For Retail Jewelers, Robert H. Ingersoll & Bro.

Individual and Corporate Publications

YOU are interested in an accounting system for your store or you would not have asked for this booklet. The aim in this Business Record System is simplicity, directness and efficiency. To carry out this same idea, we will plunge at once into the working of this system without the usual booklet preliminaries of trying to fan your emotions up to "buying heat." What we want is to convince your common sense and reason in the interest of better business. This system is the result of the careful study of the needs and desires of the 20,000 representative jewelers in …


Budget Classifications And Rules Of Procedure For Departmental Estimates, Gilbert H. Hendren, Lawrence F. Orr, Walter G. Owens, Willard B. Gemmill Jan 1918

Budget Classifications And Rules Of Procedure For Departmental Estimates, Gilbert H. Hendren, Lawrence F. Orr, Walter G. Owens, Willard B. Gemmill

Individual and Corporate Publications

Standard account titles summarized and explained are: A. Personal Service, C. Supplies, D. Materials, E. Equipment, F. Contract and Open Order Service, G. Additions and Betterments, H. Fixed Charges and Contributions, I. Rotary Funds, J. Recapitulation, K. Departmental Report of Revenues and Expenditures. Original item in Boxno. 0409


Uniform Cost System For Grinding Wheel Manufacturers, Henry Duckworth, Samuel P. Byers, Charles D. Shaw Jan 1918

Uniform Cost System For Grinding Wheel Manufacturers, Henry Duckworth, Samuel P. Byers, Charles D. Shaw

Individual and Corporate Publications

The system presented here for the Grinding Wheel Manufacturers is a simple one. In a few instances two methods of accomplishing the same purpose are given. In such cases one method will be found to give more detail than the other, but either will produce satisfactory results. Much of the data necessary for the operation of this system is undoubtedly being collected by grinding wheel manufacturers already. There are few manufacturers indeed who do not possess a payroll and ledger, and it is assumed that the grinding wheel manufacturer is as well provided with these two important books as the …


Practical Cost Keeping For Contractors: A Book Giving A System Of Accurate Cost Keeping And The Methods Used For Adapting It To All Classes Of Construction Work, Frank Rabold Walker Jan 1918

Practical Cost Keeping For Contractors: A Book Giving A System Of Accurate Cost Keeping And The Methods Used For Adapting It To All Classes Of Construction Work, Frank Rabold Walker

Individual and Corporate Publications

In Present day competition among contractors of all classes of construction work, it is vitally important that the contractor, to be successful, should keep costs on the different branches of work performed by him. Costs stated in dollars and cents are not truly costs, for the reason that a cost in money in one locality may be absolutely worthless in another where wages are different.


Cost Finding In Woolen And Worsted Mills, Samuel S. Dale Jan 1918

Cost Finding In Woolen And Worsted Mills, Samuel S. Dale

Individual and Corporate Publications

No abstract provided.


Hospital Accounting, Charles A. Porter, Herbert K. Carter Jan 1918

Hospital Accounting, Charles A. Porter, Herbert K. Carter

Individual and Corporate Publications

No abstract provided.


When It's Cotton Pickin' Time In Tennessee / Music By James A. Brennan; Words By Jack Caddigan, James A. Brennan, Jack Caddigan, Daly Music Publisher (Boston) Jan 1918

When It's Cotton Pickin' Time In Tennessee / Music By James A. Brennan; Words By Jack Caddigan, James A. Brennan, Jack Caddigan, Daly Music Publisher (Boston)

Sheet Music, 1910-1919

Cover: drawing of idyllic farm scene, where African Americans smile as they pick cotton; Publisher: Daly Music Publisher (Boston)


Cotton Hollow Harmony / Music By Richard A. Writing; Words By Chas A. Mason, Richard A. Writing, Chas A. Mason, Jerome H. Remick And Co. (Detroit) Jan 1918

Cotton Hollow Harmony / Music By Richard A. Writing; Words By Chas A. Mason, Richard A. Writing, Chas A. Mason, Jerome H. Remick And Co. (Detroit)

Sheet Music, 1910-1919

Cover: drawing of an African American couple gazing into each others eyes; Publisher: Jerome H. Remick and Co. (Detroit)