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Articles 38251 - 38280 of 39912

Full-Text Articles in Business

Applied Theory Of Accounts, Paul-Joseph Esquerre Jan 1914

Applied Theory Of Accounts, Paul-Joseph Esquerre

Individual and Corporate Publications

No abstract provided.


Classification Of Investment In Road And Equipment Of Steam Roads, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry, Walter Sherman Gifford, Pierre S. Du Pont, William A. Harriman Jan 1914

Classification Of Investment In Road And Equipment Of Steam Roads, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry, Walter Sherman Gifford, Pierre S. Du Pont, William A. Harriman

Federal Publications

This Classification of Investment in Road and Equipment supersedes the Classification of Expenditures for Road and Equipment, First Revised Issue, effective July 1, 1907, with the Supplement thereto, effective July 1, 1908, and also the Classification of Expendi-ures for Additions and Betterments, First Revised Issue, effective July 1, 1910. It also supersedes conflicting instructions contained in Accounting Bulletin No. 8. The plan of merging the accounts of expenditures for additions and betterments with the accounts for investment in road and equipment provides that carriers' records shall be kept in such form that the expenditures for additions and betterments may be …


Condensed Classification Of Operating Expenses Of Steam Roads, United States. Interstate Commerce Commission Jan 1914

Condensed Classification Of Operating Expenses Of Steam Roads, United States. Interstate Commerce Commission

Federal Publications

This Condensed Classification of Operating Expenses supersedes the Classification of Operating Expenses for Steam Roads, Third Revised Issue, Condensed, effective on July 1, 1908. It will be noted that distinctive classifications are provided for carriers having revenues from $100,000 to $1,000,000 and for carriers having annual operating revenues below $100,000. This classification is a condensation of the classification prescribed for large roads. The manner in which the accounts for large carriers are to be condensed in the accounts for small carriers is indicated by showing the primary accounts for the small carriers in the left-hand column and the accounts for …


Uniform System Of Accounts For Express Companies, Walter R. Darby Jan 1914

Uniform System Of Accounts For Express Companies, Walter R. Darby

Federal Publications

This Uniform System of Accounts for Express Companies supersedes the Classification of Expenditures for Real Property and Equipment, First Issue, effective July 1, 1908, the Classification of Operating Expenses, First Issue, effective July 1, 1908, and the Classification of Operating Revenues, First Issue, effective July 1, 1908; also the Form of General Balance Sheet Statement, First Issue, effective July 1, 1911. It also supersedes all conflicting rules and instructions contained in Accounting Bulletin No. 6. In the preparation of the revision of the accounting rules contained in this Uniform System of Accounts for Express Companies, the Commission has had the …


Regulations To Govern The Destruction Of Records Of Steam Roads, United States. Interstate Commerce Commission Jan 1914

Regulations To Govern The Destruction Of Records Of Steam Roads, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Income Tax, 1914, Corporation Trust Company Jan 1914

Income Tax, 1914, Corporation Trust Company

Individual and Corporate Publications

No abstract provided.


What Is A Certified Public Accountant, Waldron H. Rand Jan 1914

What Is A Certified Public Accountant, Waldron H. Rand

Individual and Corporate Publications

It seems strange to those of us who are daily performing our work as Certified Public Accountants, that the whole world should not know what we profess to be. It is true, however, that to many-otherwise intelligent and well-informed persons, the Certified Public Accountant is unknown. I have failed to find, however, in any instance, that the preparation of the Certified Public Accountant, from his very beginning to a point where his professional brethren universally would admit his claim to equal consideration before the public, has been ever so considered, and explained, that an outsider might readily understand it. To …


Cobb's System Of Dental Bookkeeping; Instruction Book: Prepared For The General Practitioner By A Dentist Who Was Formerly An Accountant And Auditor: Set Consists Of Cobb's Appointment-Day Book, Cobb's Loose Leaf Ledger, Cobb's Cash-Journal; System Of Dental Bookkeeping: Instruction Book; Instruction Book: Cobb's System Of Dental Bookkeeping, Whitfield Cobb Jan 1914

Cobb's System Of Dental Bookkeeping; Instruction Book: Prepared For The General Practitioner By A Dentist Who Was Formerly An Accountant And Auditor: Set Consists Of Cobb's Appointment-Day Book, Cobb's Loose Leaf Ledger, Cobb's Cash-Journal; System Of Dental Bookkeeping: Instruction Book; Instruction Book: Cobb's System Of Dental Bookkeeping, Whitfield Cobb

Individual and Corporate Publications

These instructions are purposely given in great detail so that they may be easily understood by any one with no previous knowledge of bookkeeping. The set of books consists of only three: Ledger, Appointment-Day Book, and Cash-Journal. These books are designed to meet the needs of the average dentist with a general practice, large or small, and to give him a maximum of information in regard to the financial condition of his practice with a minimum of bookkeeping. As the average dentist keeps on hand most of the time about the same stock of supplies, the taking of an inventory …


Guide To The Study Of Auditing, Samuel F. Racine, Robert Hiester Montgomery Jan 1914

Guide To The Study Of Auditing, Samuel F. Racine, Robert Hiester Montgomery

Individual and Corporate Publications

A careful analysis of the leading text book on auditing arranged in question form for the purpose of facilitating study. Every page of the text book was carefully analyzed and special questions were prepared to bring out each important point mentioned so that the student is guided directly to the particular information he should secure from each chapter and, by endeavoring to answer the questions after completing a chapter, can readily determine the result of his effort. Instructors and students who are using this book find it invaluable.


Editorial, A. P. Richardson Jan 1914

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


Book Department, Herbert M. Temple, A. P. R., F. H. Elwell Jan 1914

Book Department, Herbert M. Temple, A. P. R., F. H. Elwell

Journal of Accountancy

No abstract provided.


Year-Book 1913-1914, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Washington, September 15th, 16th, And 17th, 1914, American Association Of Public Accountants Jan 1914

Year-Book 1913-1914, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Washington, September 15th, 16th, And 17th, 1914, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Interrelation Of Financial And Operating Data, Walter A. Staub Jan 1914

Interrelation Of Financial And Operating Data, Walter A. Staub

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jan 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1914 Vol. 17 Issue 1 [Whole Issue], American Association Of Public Accountants Jan 1914

Journal Of Accountancy, January 1914 Vol. 17 Issue 1 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Students' Department, Seymour Walton Jan 1914

Students' Department, Seymour Walton

Journal of Accountancy

No abstract provided.


Cost Accounting Practice With Special Reference To Machine Hour Rate, Clinton W. Scovell Jan 1914

Cost Accounting Practice With Special Reference To Machine Hour Rate, Clinton W. Scovell

Journal of Accountancy

No abstract provided.


Efficiency In Municipal Accounting And Reporting, W. D. Hamman Jan 1914

Efficiency In Municipal Accounting And Reporting, W. D. Hamman

Journal of Accountancy

No abstract provided.


Correspondence: Accounting Terminology, C. Cullen Roberts Jan 1914

Correspondence: Accounting Terminology, C. Cullen Roberts

Journal of Accountancy

No abstract provided.


Song Book Of The Annual Convention Of The American Association Of Public Accountants, 1914., American Association Of Public Accountants Jan 1914

Song Book Of The Annual Convention Of The American Association Of Public Accountants, 1914., American Association Of Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Classification Of Investment In Pipelines, Pipe Line Operating Revenues And Pipe Line Operating Expenses Of Carriers By Pipe Lines, Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1915, Effective On January 1, 1915, United States. Interstate Commerce Commission Jan 1914

Classification Of Investment In Pipelines, Pipe Line Operating Revenues And Pipe Line Operating Expenses Of Carriers By Pipe Lines, Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1915, Effective On January 1, 1915, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Uniform System Of Accounts For Electric Railways Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1914, Effective On July 1, 1914, United States. Interstate Commerce Commission Jan 1914

Uniform System Of Accounts For Electric Railways Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1914, Effective On July 1, 1914, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Classification Of Income, Profit And Loss, And General Balance Sheet Accounts For Steam Roads, George O. Knapp, Burton B. Mason, A. V. Swarthout, United States. Department Of Agriculture Jan 1914

Classification Of Income, Profit And Loss, And General Balance Sheet Accounts For Steam Roads, George O. Knapp, Burton B. Mason, A. V. Swarthout, United States. Department Of Agriculture

Federal Publications

This Classification of Income, Profit and Loss, and General Balance Sheet Accounts supersedes the Form of Income and Profit and Loss Statement for Steam Roads, First Issue, effective July 1, 1912, and the Form of General Balance Sheet Statement, First Revised Issue, effective June 15, 1910. It also supersedes conflicting instructions in Accounting Bulletin No. 8. The general and special instructions contain a comprehensive statement of the principles underlying the classification, indicating generally the application of the accounting rules. The attention of accounting officers is called to the importance of requiring all employees who are assigned to accounting work in …


Uniform System Of Accounts For Telephone Companies (Class C), Edward Field, Connecticut. Public Utilities Commission Jan 1914

Uniform System Of Accounts For Telephone Companies (Class C), Edward Field, Connecticut. Public Utilities Commission

Federal Publications

This Uniform System of Accounts for Telephone Companies, Class C, is that approved and prescribed in the order of the Interstate Commerce Commission, the text of which immediately precedes this letter. The Act to Regulate Commerce as amended invests the Commission with authority to prescribe the forms of accounts to be kept by telephone companies subject to the act, and prohibits the use of any accounts other than those prescribed by the Commission. The observance of the rules and regulations stated in this system of accounts therefore becomes obligatory upon persons having direct charge of the accounts of the companies …


Manual Of Bookkeeping For Treasurers Of Foreign Missions, Florence Hooper Jan 1914

Manual Of Bookkeeping For Treasurers Of Foreign Missions, Florence Hooper

Publications of Accounting Associations, Societies, and Institutes

This brief Manual of Book-keeping for Treasurers of Foreign Missions has been prepared in response to a need apparent in the work of the Woman's Foreign Missionary Society of the Methodist Episcopal Church for a simple statement of accounting principles and practice which it shall be possible for a busy missionary in her scant leisure to master, and which shall prevent the errors which so often occur when the books of a mission are unscientifically kept. The manual makes no pretense to being exhaustive, but it seems, to the author, at least suggestive of most of the types of accounting …


Trustees Unanimously Decided That The Association Should Itself Take Over The Supervision Of The Journal Of Accountancy, Edward L. Suffern, American Association O Public Accountants Dec 1913

Trustees Unanimously Decided That The Association Should Itself Take Over The Supervision Of The Journal Of Accountancy, Edward L. Suffern, American Association O Public Accountants

American Institute of Accountants

No abstract provided.


Examination Questions, December 1913, Colorado. State Board Of Accountancy Dec 1913

Examination Questions, December 1913, Colorado. State Board Of Accountancy

Examinations and Study

No abstract provided.


Letter To Niles & Niles Re: Forwarding Letter To The Ronald Press Company Publishers Of The 1912 Year Book, A, P. Richardson, American Association Of Public Accountants Dec 1913

Letter To Niles & Niles Re: Forwarding Letter To The Ronald Press Company Publishers Of The 1912 Year Book, A, P. Richardson, American Association Of Public Accountants

American Institute of Accountants

No abstract provided.


1913 Year Book Of The American Association Of Public Accountants Will Be Published On Or Before December 20th, 1913, Robert H. Montgomery, American Association Of Public Accountants Dec 1913

1913 Year Book Of The American Association Of Public Accountants Will Be Published On Or Before December 20th, 1913, Robert H. Montgomery, American Association Of Public Accountants

American Institute of Accountants

No abstract provided.


Investigations For Financing Purposes, Grenville D. Montgomery Dec 1913

Investigations For Financing Purposes, Grenville D. Montgomery

Journal of Accountancy

No abstract provided.