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Articles 1 - 30 of 162

Full-Text Articles in Business

History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch Jan 1996

History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch

Individual and Corporate Publications

No abstract provided.


Financial Accounting For Local And State School Systems, Richard H. Barr, National Center For Education Statistics Jan 1980

Financial Accounting For Local And State School Systems, Richard H. Barr, National Center For Education Statistics

Individual and Corporate Publications

No abstract provided.


Evaluation Conference -- Cost Accounting Standards; Evaluation Conference -- Transcript Of Proceedings, January 12-13, 1977, Cost Accounting Standards Board Jan 1977

Evaluation Conference -- Cost Accounting Standards; Evaluation Conference -- Transcript Of Proceedings, January 12-13, 1977, Cost Accounting Standards Board

Individual and Corporate Publications

No abstract provided.


Outline Of Aicpa Accounting Research And Terminology Bulletins, Final Edition, Prepared For Gao Cpa Review Course, United States. General Accounting Office. Office Of Staff Management Jan 1962

Outline Of Aicpa Accounting Research And Terminology Bulletins, Final Edition, Prepared For Gao Cpa Review Course, United States. General Accounting Office. Office Of Staff Management

Individual and Corporate Publications

No abstract provided.


Accounting Principles And Procedures Of Philanthropic Institutions, Louis Englander, New York Community Trust Jan 1957

Accounting Principles And Procedures Of Philanthropic Institutions, Louis Englander, New York Community Trust

Individual and Corporate Publications

The study was undertaken to determine whether a uniform system of financial recording and reporting could be designed for all philanthropic institutions. Religious, social and governmental institutions were not considered as falling within its scope. Hospitals and educational institutions were also excluded because of prior studies and reports thereon. The available published literature on the subject is quite sparse. Aside from the texts mentioned in preceding paragraphs, there were comparatively few articles appearing in technical journals, all of which were carefully examined. Executives of many philanthropic organizations were interviewed. Through their courtesy, financial reports of various types of philanthropic institutions …


Language Of Audit Reports, Laura Grace Hunter, United States. General Accounting Office Jan 1957

Language Of Audit Reports, Laura Grace Hunter, United States. General Accounting Office

Individual and Corporate Publications

No abstract provided.


Recommended Basic Premises And Technical Features Of System Of Financial Management In The Department Of Defense, H. W. Bordner Jan 1953

Recommended Basic Premises And Technical Features Of System Of Financial Management In The Department Of Defense, H. W. Bordner

Individual and Corporate Publications

No abstract provided.


Accounting Suggestions For Mississippi Businessmen, William V. George Jan 1950

Accounting Suggestions For Mississippi Businessmen, William V. George

Individual and Corporate Publications

Mississippi businessmen, in fact all businessmen, should be vitally interested in the operating results of their enterprises. They are hopeful of increasing net income. The tool which produces the results they are so interested in is accounting, often referred to as the language of business, the medium through which operating results are made known. This brief study in no way undertakes to teach the multitude of complex problems that arise in accounting for business today. Rather, it offers a brief explanation of, or reference to, some of the problems which will arise in even small businesses. Many of the topics …


To Presidents Of Corporations Having Securities Listed On The New York Stock Exchange, Emil Schram, New York Stock Exchange Jan 1949

To Presidents Of Corporations Having Securities Listed On The New York Stock Exchange, Emil Schram, New York Stock Exchange

Individual and Corporate Publications

No abstract provided.


Accounting In Community Chests: Principles And Methods, Sample Accounting Forms, A Plan For Reporting Central Service Costs, Community Chests And Councils, Inc. Jan 1945

Accounting In Community Chests: Principles And Methods, Sample Accounting Forms, A Plan For Reporting Central Service Costs, Community Chests And Councils, Inc.

Individual and Corporate Publications

This accounting manual has been designed as a usable reference book for community chest volunteers and professional staff. It has come as a result of urgent and repeated requests for an easily understood and practicable guide as to how chest accounting can be done properly in light of the chest's responsible position of stewardship to the contributing public and to its participating agencies.


Outline For A Management Audit, Metropolitan Life Insurance Company. Policyholders Service Bureau Jan 1941

Outline For A Management Audit, Metropolitan Life Insurance Company. Policyholders Service Bureau

Individual and Corporate Publications

Most progressive companies make it a point to audit their accounts at least once a year in order to establish the adequacy and accuracy of such accounts and to reveal fiscal weaknesses that may need correction. The periodic inventorying and appraising of physical assets is also an accepted practice. There is need for the same sort of stock-taking as applied to the management of a business. This can be accomplished through the medium of a management audit. Through this device, a business executive undertakes, in effect, to back off and survey his company critically and objectively. A comprehensive management check …


To The Presidents Of Corporations Having Securities Listed On The New York Stock Exchange, John Haskell, New York Staock Exchange. Committee On Stock List Jan 1938

To The Presidents Of Corporations Having Securities Listed On The New York Stock Exchange, John Haskell, New York Staock Exchange. Committee On Stock List

Individual and Corporate Publications

No abstract provided.


Twenty-Five Years Of Accounting Responsibility, 1911-1936 : Essays And Discussions, George Oliver May, Bishop Carleton Hunt, Price, Waterhouse & Co. Jan 1936

Twenty-Five Years Of Accounting Responsibility, 1911-1936 : Essays And Discussions, George Oliver May, Bishop Carleton Hunt, Price, Waterhouse & Co.

Individual and Corporate Publications

No abstract provided.


Mississippi's General Sales Tax: How It Works; Bulletin Of The University Of Mississippi, Series 30, Number 3, January 1933, J. W. Bell, Grady Guyton, Ralph L. Sackett Jan 1933

Mississippi's General Sales Tax: How It Works; Bulletin Of The University Of Mississippi, Series 30, Number 3, January 1933, J. W. Bell, Grady Guyton, Ralph L. Sackett

Individual and Corporate Publications

No abstract provided.


Plan For A Standard Form Of Municipal Reports To Be Published Annually By Towns In In The Commonwealth, Harvey S. Chase Jan 1933

Plan For A Standard Form Of Municipal Reports To Be Published Annually By Towns In In The Commonwealth, Harvey S. Chase

Individual and Corporate Publications

What the citizens of the towns and cities must have, if they are to vote intelligently concerning their community's affairs, are intelligible and prompt reports covering the transactions of the year, to be sent to voters before the annual town meeting. These must be arranged in such standardized form that each subdivision of the accounts will be comparable with similar subdivisions in other towns' reports. The same words must mean the same things and not quite different things, as is frequently the case now. Such impartial, standard and prompt reports can be provided only under mandatory laws of the States. …


Budgetary Control For Insurance Companies: It Points The Way To The Reduction And Control Of Acquisition And Other Expenses, Scovell, Wellington & Company Jan 1930

Budgetary Control For Insurance Companies: It Points The Way To The Reduction And Control Of Acquisition And Other Expenses, Scovell, Wellington & Company

Individual and Corporate Publications

The problems of acquisition and other insurance costs, according to the June, 1930, hearing at Chicago before the Committee on Acquisition Costs of the National Convention of Insurance Commissioners, are becoming more involved and more important to all concerned.


Tax Accounting Of The City Of Detroit, Burroughs Adding Machine Company Jan 1930

Tax Accounting Of The City Of Detroit, Burroughs Adding Machine Company

Individual and Corporate Publications

The two most important factors in any mechanical accounting system are those of control and operating cost. The ideal system is one that affords the closest possible control over the records at the lowest cost and provides flexibility during peak periods. The City of Detroit, Michigan, uses Burroughs machines exclusively on tax accounting work. This work includes calculating and billing the taxes, distributing the daily receipts and posting and proving the delinquent records as well as all control accounts. The system outlined in this booklet was designed especially to meet the requirements of a particular city. No attempt is made …


Brief Treatise On The History And Development Of Accounting, Harry C. Bentley Jan 1929

Brief Treatise On The History And Development Of Accounting, Harry C. Bentley

Individual and Corporate Publications

Subheadings for this monograph are: Origin and Development of Single-entry Bookkeeping; Origin and Development of Double-entry Bookkeeping; England's Early Writers on Double-entry Bookkeeping; Scotland's Early Writers on Double-entry Bookkeeping; Ireland's Early Writers on Double-entry Bookkeeping; The Pirating of Deceased Authors' Works; British works most used in the United States from 1800 to 1850; Americas Early Writers on Double-entry Bookkeeping; Our Early Writers on Accounting; Present-day American Works on Accounting; The Early teaching of Single-entry Bookkeeping in America; The Early teaching of Double-entry Bookkeeping in America; Pioneer Proprietors of Business Colleges; James Arlington Bennett; Collegiate Schools of Business; Accountants' Organizations; Factors …


Depreciation: Treatment In Production Costs, Chamber Of Commerce Of The United States Of America. Department Of Manufacture Jan 1929

Depreciation: Treatment In Production Costs, Chamber Of Commerce Of The United States Of America. Department Of Manufacture

Individual and Corporate Publications

Depreciation attempts to measure the effect of time and production on physical properties and equipment and to record the results in dollars and cents. This computation can not be exact because the elements affecting depreciation are many and their relative importance difficult to determine. The use and character of property, its maintenance, the quality of installation, and often local conditions variously modify the life of property, while an unexpected industrial advance may suddenly terminate the usefulness of property and completely upset depreciation calculations.


Outline Of Bases To Be Used In Predetermining Costs For Guidance As To Sales Policies, George W. Duncan, Walker D. Hines, Cotton-Textile Institute Jan 1928

Outline Of Bases To Be Used In Predetermining Costs For Guidance As To Sales Policies, George W. Duncan, Walker D. Hines, Cotton-Textile Institute

Individual and Corporate Publications

This Outline is the outgrowth of the views expressed at a series of meetings conducted by George W. Duncan, the Institute's Cost Engineer, and attended by the cost representatives of the mills participating in the Narrow Sheetings, Wide Sheetings, Print Cloth, Carded Yarn, Osnaburg and Chambray Groups of the Institute. These views support, with a close approach to unanimity, the bases set forth in the Outline. Mr. Duncan has also discussed this matter with a great many individual mill executives and cost representatives, including many in branches of the industry not yet organized into Groups. In addition, this Outline has …


Retail Profits Through Stock Control, G. E. Bittner, United States. Bureau Of Foreign And Domestic Commerce Jan 1928

Retail Profits Through Stock Control, G. E. Bittner, United States. Bureau Of Foreign And Domestic Commerce

Individual and Corporate Publications

No abstract provided.


Financial Control And Accounting For A Chamber Of Commerce, Chamber Of Commerce Of The United States Of America Jan 1926

Financial Control And Accounting For A Chamber Of Commerce, Chamber Of Commerce Of The United States Of America

Individual and Corporate Publications

For some time we have been keenly aware that accounting, record keeping, and methods of financial administration of a considerable number of chambers of commerce could be improved. This pamphlet is designed for this purpose. Part I presents the steps to be taken, the forms to be used, and the methods to be employed in handling the financial matters of a chamber of commerce in a business-like and orderly way. Particularly do we want to stress in this connection the importance of a carefully devised budget practice, which is fully discussed in this section of the pamphlet. Part II describes …


Recollections Of The Early Days Of American Accountancy, 1883-1893, James T. Anyon Jan 1925

Recollections Of The Early Days Of American Accountancy, 1883-1893, James T. Anyon

Individual and Corporate Publications

I have often been asked by accountants who not only take a deep interest in their profession as it is practiced to-day, but love to hear something of its distant past, to write an account of the early days of the profession in this country, its beginning over forty years ago, the quality and character of the men connected with it, the nature and extent of the work they did, and of course any odd or interesting personal experiences I met with during that early period. This request has been made of me I presume because I am supposed to …


Accountants' Directory And Who's Who, Rita Perine Merritt, American Society Of Certified Public Accountants Jan 1925

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

Individual and Corporate Publications

No abstract provided.


Cost Standards In Shoe Manufacturing: A Necessary Guide To Profit-Making Management, F. Richmond Fletcher Jan 1924

Cost Standards In Shoe Manufacturing: A Necessary Guide To Profit-Making Management, F. Richmond Fletcher

Individual and Corporate Publications

To take up now the first of the points that I wish to discuss today: I think the average manufacturer has laid too much stress on the use of costs as a basis for determining selling prices, when, as a matter of fact, costs should be used primarily to determine the base below which there is no profit.


Perpetual Inventory And Stores Control [Revised], Chamber Of Commerce Of The United States Of America. Department Of Manufacture Jan 1924

Perpetual Inventory And Stores Control [Revised], Chamber Of Commerce Of The United States Of America. Department Of Manufacture

Individual and Corporate Publications

This pamphlet was first published early in 1922, when industry generally had not passed the period of industrial stagnation and inventories of raw and processed materials in the store rooms of manufacturers were excessive. Under such conditions, it was felt that a pamphlet on the control of inventories was particularly timely. The subject is no less timely now. Although conditions have changed, the changed conditions have brought with them a greater need than ever for the close control of every feature of the operation of manufacturing plants. Moreover, the principles of the perpetual inventory have been found universally applicable and …


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.


Record Keeping And Accounting Methods For Insurance Agents And Brokers, American System Company Jan 1924

Record Keeping And Accounting Methods For Insurance Agents And Brokers, American System Company

Individual and Corporate Publications

No abstract provided.


Cost Of Overhead, Metropolitan Life Insurance Company. Policyholders' Service Bureau. Jan 1924

Cost Of Overhead, Metropolitan Life Insurance Company. Policyholders' Service Bureau.

Individual and Corporate Publications

THE problem of overhead is of a two-fold character. It is partly a question of policy, and partly of accounting method. There is no rigid line of separation between the two aspects of the overhead problem, but as far as possible this leaflet is limited to a consideration of overhead as a question of policy.


Outline Of Municipal Accounts, Leonard Beasley Jan 1923

Outline Of Municipal Accounts, Leonard Beasley

Individual and Corporate Publications

The purpose of this outline is to set forth a method by which the financial transactions of a municipality may be recorded in a simple yet adequate manner. It does not attempt to do more than show how the transactions may be handled and booked, so that their source, disposition and amount may be readily traced and understood, and to do this in a manner which will accord with the laws governing municipal finances. To do this it is necessary to assume that certain well approved methods of fiscal policy have been employed, although it is not possible to refer …