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Full-Text Articles in Business

Methods Of Taxing War Profits Compared, George Oliver May, Wisconsin Gas Association, Wisconsin Electrical Association Jan 1917

Methods Of Taxing War Profits Compared, George Oliver May, Wisconsin Gas Association, Wisconsin Electrical Association

Individual and Corporate Publications

To the Editor of The New York Times: In the discussion of the pending finance bill reference is frequently made to the taxation of war profits in England. In general the position is stated to be that in England 80 per cent. of the excess profits are taken by the government, and there is, broadly speaking, no complaint, whereas here it is claimed that substantially lower rates of taxation will work incalculable harm to industry.


Executive Budget In Relation To Governmental Accounting -- The Sinews Of War... And Peace!, Harvey S. Chase Jan 1917

Executive Budget In Relation To Governmental Accounting -- The Sinews Of War... And Peace!, Harvey S. Chase

Individual and Corporate Publications

How can sinews of war have anything to do with The Executive Budget? Why should peace be contrasted with sinews of war and then correlated to the government! Sinews of war is old as a quotation, almost as old as war itself. The financing of the belligerent powers is before our eyes, the sinews peer at us from the pages of every paper. We, as people, are interested in these sinews not primarily as those of war but as those of peace. How ought we to be interested intelligently in the sinews of peace, then! What demands ought we to …


Booklet Of Instructions For Hardware Age System Of Simplified Accounting For Hardware Retailers, T. W. Snead Jan 1917

Booklet Of Instructions For Hardware Age System Of Simplified Accounting For Hardware Retailers, T. W. Snead

Individual and Corporate Publications

Hardware Age has for a number of months developed and worked out a simple system of accounting for hardware retailers which will not only tell the retailer whether he is making a profit or a loss, but will tell him many other things most vital and important to his business.


Economic Status Of The Public Accountant, Charles Edwin Warn Jan 1917

Economic Status Of The Public Accountant, Charles Edwin Warn

Individual and Corporate Publications

Within the experience of most all practicing Public Accountants, there comes to mind with pointed emphasis the fact that our functional utility is not fully understood by the general public in business life. A logical solution whereby this void will be reduced, consists of bringing the curve of "Service" to a closer ratio of co-ordination with the curve of "Public Requirements." A thorough understanding, and therefore a freer use by the Public Accountant, of the scientific laws and principles of economics as related to industrial endeavor, would, in the writer's opinion, have more potentiality for remedy of this void, than …


Year-Book 1917, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 18 And 19, 1917, American Institute Of Accountants Jan 1917

Year-Book 1917, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 18 And 19, 1917, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Treatment Of Depreciation In Railway Income Statements, Thomas R. Lill Jan 1917

Treatment Of Depreciation In Railway Income Statements, Thomas R. Lill

Journal of Accountancy

No abstract provided.


Theory Of The Double-Entry System, W. A. Paton Jan 1917

Theory Of The Double-Entry System, W. A. Paton

Journal of Accountancy

No abstract provided.


Tanning Industry Accounting, C. B. Holloway Jan 1917

Tanning Industry Accounting, C. B. Holloway

Journal of Accountancy

No abstract provided.


Editorial; Notice To Members Of The Institute, A. P. Richardson Jan 1917

Editorial; Notice To Members Of The Institute, A. P. Richardson

Journal of Accountancy

No abstract provided.


Report Of Committee On Education. 1917, American Institute Of Accountants. Committee On Education, Waldron H. Rand Jan 1917

Report Of Committee On Education. 1917, American Institute Of Accountants. Committee On Education, Waldron H. Rand

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter Sent To The Members And Associates Of The American Institute Of Accountants, W. Sanders Davies, George O. May Jan 1917

Letter Sent To The Members And Associates Of The American Institute Of Accountants, W. Sanders Davies, George O. May

Association Sections, Divisions, Boards, Teams

No abstract provided.


Pace Student, Vol.2 No. 12, November, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 12, November, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 3, February, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 3, February, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 8, July, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 8, July, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 7, June, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 7, June, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 11, October, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 11, October, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 10, September, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 10, September, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 2, January, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 2, January, 1917, Pace & Pace

The Pace Student

No abstract provided.


Modern Accounting, Its Principles And Some Of Its Problems, Henry Rand Hatfield Jan 1917

Modern Accounting, Its Principles And Some Of Its Problems, Henry Rand Hatfield

Individual and Corporate Publications

No abstract provided.


Rules Governing The Classification Of Telephone Employees: Effective As Of July 1, 1917, United States. Interstate Commerce Commission Jan 1917

Rules Governing The Classification Of Telephone Employees: Effective As Of July 1, 1917, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Uniform Contracts And Cost Accounting Definitions And Methods: Recommendations By Interdepartmental Conference Consisting Of Delegates From The Departments Of War, Navy, And Commerce, The Federal Trade Commission, And The Council Of National Defense. July, 1917., United States. Department Of Commerce. Jan 1917

Uniform Contracts And Cost Accounting Definitions And Methods: Recommendations By Interdepartmental Conference Consisting Of Delegates From The Departments Of War, Navy, And Commerce, The Federal Trade Commission, And The Council Of National Defense. July, 1917., United States. Department Of Commerce.

Federal Publications

These recommendations are intended to suggest to contracting officers some of the broad legal and equitable points involved in war contracts, and to express the preference of the conference for a straight purchase-and-sale contract at a fixed price, since it is simpler in terms, easier to work under, and generally speaking, productive of better and quicker results. The British Government, after several years' experience, has discarded the cost-plus contract plan and adopted the straight purchase-and-sale contract in every instance possible. It is not proposed to go into the large question of policy involved in attempting to prevent demoralization of markets …


Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Express Companies, United States. Securities And Exchange Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Express Companies, United States. Securities And Exchange Commission

Federal Publications

It is further ordered, That the accounting methods directed in the interpretations contained in the said Accounting Bulletin No. 13 be, and they are hereby, prescribed for the use of express companies subject to the provisions of the Act to Regulate Commerce, as amended, in the keeping and recording of their accounts. It is further ordered, That January 1, 1917, be, and it is hereby, fixed as the date on which the said Accounting Bulletin No. 13 shall become effective.


System Of Accounts For Cotton Warehouses, Roy L. Newton, John R. Humphrey, United States. Department Of Agriculture Jan 1917

System Of Accounts For Cotton Warehouses, Roy L. Newton, John R. Humphrey, United States. Department Of Agriculture

Federal Publications

The warehouse receives cotton for the account of another party, provides the owner with a proper place for conserving his product, and gives its receipt as evidence that the cotton has been stored. Upon the integrity and financial standing of the warehouse which issues this receipt depends the value of the receipt, and it should be the desire and aim of every warehouseman to give his receipt its utmost value. The efficiency of a cotton warehouse depends in a very large degree upon its methods of keeping accounts and records of its transactions. The general use of a simple, concise …


Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines Jan 1917

Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines

Federal Publications

Prior to the actual development of an oil property it is difficult to determine the quantity of oil under the property and the rate at which this oil can be brought to the surface factors that determine the ultimate value of the property. Consequently, there has been much confusion in devising accounting systems that, during the entire life of a property, will show costs and profits from which the producer can determine whether his property is being worked at a profit or otherwise. The Bureau of Mines publishes this report in recognition of a distinct need for a simple treatise …


Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission

Federal Publications

This accounting bulletin contains the interpretations of the classifications embodied in the Uniform System of Accounts for Electric Railways as they appeared in Accounting Bulletin No. 9, effective July 1, 1915, together with the interpretations which have been made since that date. It seems desirable to bring the latter-mentioned interpretations to the attention of accounting officers, and, for convenience, all interpretations made to date are included in this bulletin, which now supersedes Bulletin No. 9.


Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk Jan 1917

Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk

Individual and Corporate Publications

Whereas, Carl H. Nau, Stephen G. Rusk and Charles L. Swearingen have been for many years associated as partners under the firm name and style of NAU, RUSK & SWEARINGEN in the general practice of public accounting and have so conducted their business that a goodwill of great value has accrued thereto, and whereas, the said partners desire to provide for the indefinite continuance of said business under the aforesaid firm name through survivors and successors to the end that the goodwill thereof may be preserved, and whereas, the said partners further desire to so organize said business that competent …


Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Carriers By Water, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This circular contains answers to various accounting questions raised under classifications for carriers by water issued by the Interstate Commerce Commission. The cases contained herein are those which are regarded as important for the reason that they make clearer the meaning and application of the text descriptive of the primary accounts of the several classifications.In the preparation of this bulletin the Commission has had the cooperation of a committee representing the Association of Water Line Accounting Officers.


Training Accountants For Public Service, Edward A. Fitzpatrick Jan 1917

Training Accountants For Public Service, Edward A. Fitzpatrick

Journal of Accountancy

No abstract provided.


Dividends And The New Income Tax Law, John T. Kennedy Jan 1917

Dividends And The New Income Tax Law, John T. Kennedy

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jan 1917

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.