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Full-Text Articles in Business

Government Auditing Standards. 1994 Revision; Yellow Book. 1994 Revision, United States. General Accounting Office Jan 1994

Government Auditing Standards. 1994 Revision; Yellow Book. 1994 Revision, United States. General Accounting Office

Federal Publications

This revision of the standards supersedes the 1988 revision. Its provisions are effective for financial audits of periods ending on or after January 1, 1995, and for performance audits beginning on or after January 1, 1995. Early application is permissible.


Present Net Worth And Internal Rate Of Return: A Note On Equivalence In Use, K. A. Blatner, Steven H. Bullard Jan 1988

Present Net Worth And Internal Rate Of Return: A Note On Equivalence In Use, K. A. Blatner, Steven H. Bullard

Faculty Publications

Present net worth and internal rate of return are frequently used for ranking investment alternatives. The relative merits and limitations of the two criteria are discussed at length in numerous journal articles and texts. For analysts wishing to present consistent project comparisons, the issue is not which criterion is superior, but when are they equivalent. In this article, conditions for equivalence in use are outlined under alternative assumptions. Although the conditions appear complex, they are not unduly restrictive.


Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office Jan 1988

Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office

Federal Publications

This revision of the standards supersedes the 1981 revision, and becomes effective for audits starting January 1, 1989. Early application of the standards is permissible.


Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions. 1981 Revision; Yellow Book. 1981 Revision, United States. General Accounting Office Jan 1981

Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions. 1981 Revision; Yellow Book. 1981 Revision, United States. General Accounting Office

Federal Publications

No abstract provided.


Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations Jan 1979

Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations

Issues Papers

No abstract provided.


Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants Jan 1979

Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants

Issues Papers

No abstract provided.


Governmental Accounting: What's Wrong With The Status Quo?, John Mullarkey, Frank S. Belluomini Jan 1979

Governmental Accounting: What's Wrong With The Status Quo?, John Mullarkey, Frank S. Belluomini

Touche Ross Publications

No abstract provided.


Struggle For Balance; Three Views Of Finanical Management, Russell E. Palmer, Michael Dukakis, Tom Bradley, Sam Brownlee Jan 1979

Struggle For Balance; Three Views Of Finanical Management, Russell E. Palmer, Michael Dukakis, Tom Bradley, Sam Brownlee

Touche Ross Publications

Illustrations and photographs not included in Web version


On Cash Management, Wayne Rogers Jan 1977

On Cash Management, Wayne Rogers

Touche Ross Publications

No abstract provided.


Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office Jan 1975

Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office

Federal Publications

No abstract provided.


Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office Jan 1972

Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office

Federal Publications

No abstract provided.


Auditing Of Public Programs As Viewed By The Public Accounting Profession, Fred M. Oliver Jan 1971

Auditing Of Public Programs As Viewed By The Public Accounting Profession, Fred M. Oliver

Haskins and Sells Publications

No abstract provided.


Cpa Looks At Govenmental Accounting, Auditing, And Financial Reporting, Fred M. Oliver Jan 1970

Cpa Looks At Govenmental Accounting, Auditing, And Financial Reporting, Fred M. Oliver

Haskins and Sells Publications

No abstract provided.


Audited Personal Financial Statements: Did Somebody Goof?, James F. Pitt, E. Palmer Tang Jan 1968

Audited Personal Financial Statements: Did Somebody Goof?, James F. Pitt, E. Palmer Tang

Touche Ross Publications

No abstract provided.


Business Management Study Committee For Illinois, Irwin T. David Jan 1968

Business Management Study Committee For Illinois, Irwin T. David

Touche Ross Publications

No abstract provided.


Case For Better Internal Control In Our Government Organizations, Max A. Millett Jan 1961

Case For Better Internal Control In Our Government Organizations, Max A. Millett

Haskins and Sells Publications

No abstract provided.


Letter From John L. Carey, Secretary, American Institute Of Accountants, To Members Of The Special Committee On Development Of The Institute Re: Statement Relative To Just-Published Pamphlet By The Special Committee On Governmental Accounting., John L. Carey Mar 1934

Letter From John L. Carey, Secretary, American Institute Of Accountants, To Members Of The Special Committee On Development Of The Institute Re: Statement Relative To Just-Published Pamphlet By The Special Committee On Governmental Accounting., John L. Carey

American Institute of Accountants

No abstract provided.


Letter From John L. Carey, Secretary, American Institute Of Accountants, To Members Of Special Committee On Development Of The Institute Re: Pamphlet, Audits Of Governmental Bodies, John L. Carey Mar 1934

Letter From John L. Carey, Secretary, American Institute Of Accountants, To Members Of Special Committee On Development Of The Institute Re: Pamphlet, Audits Of Governmental Bodies, John L. Carey

American Institute of Accountants

No abstract provided.


Governmental Accounting, Ralph Stanley Johns Jan 1927

Governmental Accounting, Ralph Stanley Johns

Haskins and Sells Publications

No abstract provided.


Classification Of Accounts For State Departments And Institutions Adopted October, 1, 1924, H. S. Mccleskey, Mississippi. State Accounting Department Jan 1924

Classification Of Accounts For State Departments And Institutions Adopted October, 1, 1924, H. S. Mccleskey, Mississippi. State Accounting Department

Individual and Corporate Publications

The primary purpose of a state accounting classification is to furnish adequate information regarding expenditures to (1) The State Auditor as a means of fiscal control, (2) the budget authorities as a basis for appropriation schedules, and (3) the spending agency itself.


Efficiency In Public Management, Frederick Albert Cleveland Jan 1912

Efficiency In Public Management, Frederick Albert Cleveland

Individual and Corporate Publications

In a word my conclusion is this: that more than any private business or undertaking, the public office is in need of agencies which may develop complete, accurate, and prompt information about the business in hand; that efficient administration depends on the erection of well-equipped conning towers; that without instruments of precision, not only is the officer handicapped, but the public is without the means of making government responsible; between the government and the people is an impassable gulf and an impenetrable darkness, which produce discontent and suspicion, on the one hand, and deprive the officer of his support necessary …


Letter To Henry A. Niles Re: Copy Of A Letter Received From The Auditor General Of The Audit Department, Perth, Western Australia; C.S. Toffins Letter Included, T. Cullen Roberts, C. S. Toffins, American Association Of Public Accountants Mar 1909

Letter To Henry A. Niles Re: Copy Of A Letter Received From The Auditor General Of The Audit Department, Perth, Western Australia; C.S. Toffins Letter Included, T. Cullen Roberts, C. S. Toffins, American Association Of Public Accountants

American Institute of Accountants

No abstract provided.


Missouri Finances, Statements Of Governor A. M. Dockery, State Auditor Allen, And Messrs. Haskins & Sells, Expert Accounts, Giving A Complete Exhibit Of The Receipts And Disbursements Of Public Moneys, From January 1, 1865, To December 31, 1900, Together With A History Of The Bonded Debt And The School Funds Of The State;, Haskins & Sells Jan 1901

Missouri Finances, Statements Of Governor A. M. Dockery, State Auditor Allen, And Messrs. Haskins & Sells, Expert Accounts, Giving A Complete Exhibit Of The Receipts And Disbursements Of Public Moneys, From January 1, 1865, To December 31, 1900, Together With A History Of The Bonded Debt And The School Funds Of The State;, Haskins & Sells

Haskins and Sells Publications

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