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Articles 121 - 150 of 162
Full-Text Articles in Business
Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean
Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean
Individual and Corporate Publications
The titles of the cirulcars are: No.1 Inventory of Equipment, June 1, 1912, 12 O'Clock Noon; No. 2 Agents' Monthly Balance Sheets; No. 3 Fidelity Bonds; No. 4 Foreign Postal Remittances; No. 5 Joint Vouchers, Wells Fargo & Co. and Western Express Company; No. 6 Waybills Reported on Supplementary Statements; No. 7 J.H. Addicks appointed Auditor of Express Receipts; No. 8 Daily Audit of Cash in Hands of Assistant Treasurer; No. 9 Paid Money Orders, Travelers and C.O.D. Checks; No. 10 Analysis of Unadjusted Items. Bulletin titles are: No. 1 Accounting Instructions -- Bulletins and Circulars; No. 2 Subscription lists; …
Office And Accounting System For The Accounting Profession, Walter C. Wright
Office And Accounting System For The Accounting Profession, Walter C. Wright
Individual and Corporate Publications
In taking up the question of accounting methods for professional accountants, we must needs advance cautiously, for we are addressing our colleagues, and they may regard our suggestions as superfluous, but we may proceed boldly, for we are speaking to ourselves, and we know our deficiencies. A milliner is frequently so busily engaged in decorating the heads of other women that she neglects a reasonable attention to her own. The cobbler's children are still faulty in their footwear, and the physician has yet to heal himself. There are frequently, we presume, personal or professional considerations which determine the principals or …
Brewery Accounting: The Study Of The Accounts Of A Modern Brewery, George Wilkinson
Brewery Accounting: The Study Of The Accounts Of A Modern Brewery, George Wilkinson
Individual and Corporate Publications
With the science of Brewing still in process of development, with many clever men and deep students devoting their lives to working out the problems that beset the practical Brewer, we find the books of account of some Breweries to be still in the medieval ages. The bookkeeper jogs along from week to week, until the end of the fiscal year is reached; then come the annual inventory and the closing of the books. A modern cost system of bookkeeping is one that will show the cost per unit in each department. This is easy of accomplishment in a. Brewery, …
Accounting System Of An Ice Company, J. M. Bluim
Accounting System Of An Ice Company, J. M. Bluim
Individual and Corporate Publications
During recent years ice dealers generally have been giving considerable attention to the subject of accounting and many of them are beginning to realize the advantages of modern methods in the Accounting Department of their business. The interest displayed by the dealers in this subject and the opportunities afforded the writer to make a careful study of accounting methods through and by means of his connection with a large number of ice companies when acting in the capacity of Auditor, Accountant or Systematizer, caused the writer to publish this book. The information necessary for the work has been obtained by …
Rules For Accounting, October 1, 1911, E. E. Honn, Wells Fargo & Company Express
Rules For Accounting, October 1, 1911, E. E. Honn, Wells Fargo & Company Express
Individual and Corporate Publications
A new system of agency accounting will take effect October 1st, and the instructions contained in this book applying thereto are for the use of Wells Fargo & Company's employes. In view of the important changes that have been made, it is expected that all employes will thoroughly familiarize themselves with these rules, so errors in billing, reporting, etc., may be obviated and the transaction of the business carried on with expedition.
Certified Public Accountant, Walter A. Staub
Certified Public Accountant, Walter A. Staub
Individual and Corporate Publications
What the Certified Public Accountant is and what he does. The growth, the requirements and the work of a new profession. Reprinted from The business World, of JULY, 1910. With the Compliments of Lybrand, Ross Bros. & Montgomery Certified Public Accountants New York Pittsburgh Chicago Philadelphia
Budgets And Balance Sheets: The Practical Application Of Sound Accounting Principles And Methods To Municipal Book-Keeping, Harvey S. Chase
Budgets And Balance Sheets: The Practical Application Of Sound Accounting Principles And Methods To Municipal Book-Keeping, Harvey S. Chase
Individual and Corporate Publications
My experience among cities both large and small and in various parts of the United States during the last fifteen years has led me to certain conclusions from which I find myself unable to escape, and one of these conclusions bears very closely upon this matter of "Capital" and "Revenue" in municipal accounts. In fact, it appears to me that we do have, and must necessarily have, in city affairs the same distinctions in classes of accounts which are represented by these titles "Capital" and "Revenue" in commercial affairs. It will be found impractical to install sound accounting methods in …
Depreciation In Water-Works Accounts With Reference To Uniform Reports, Harvey S. Chase
Depreciation In Water-Works Accounts With Reference To Uniform Reports, Harvey S. Chase
Individual and Corporate Publications
Some twenty years ago the writer was superintendent of a water works in one of the smaller cities of New England, and sub-quently became treasurer, and was also manager of the gas plant in the same municipality. During his administration the water works were rebuilt, new pumps were installed, a water tower erected, a filter introduced, and the mains extended in many streets. At the same time a complete reorganization of the gas plant went on, with new works and holders. The process was changed from coal gas to water gas, and the mains throughout the town were repaired and …
Accounting System For Rice Mills, Charles E. Wermuth
Accounting System For Rice Mills, Charles E. Wermuth
Individual and Corporate Publications
No abstract provided.
General Expense And Cost Summaries: Instruction Paper, Charles E. Hathaway, National Association Of Merchant Tailors Of America. Business Efficiency Committee
General Expense And Cost Summaries: Instruction Paper, Charles E. Hathaway, National Association Of Merchant Tailors Of America. Business Efficiency Committee
Individual and Corporate Publications
While it is realized that there are differences of opinion among accountants on some of the questions considered in the presentation of this subject, it is the intent of this article to present what is generally conceded by our leading accounting authorities as the best practice in a well-organized, up-to-date, industrial plant, and to so present the subject to the prospective student that he may fully understand and master the "why" and the "how" of this important question in factory accounting.That the subject may be carefully considered in all its various phases, it will for convenience be developed under the …
Telephone In Cost Accounting: A Novel And Successful Method In Actual Use; Telephone In Factory Cost Accounting, Nelson W. Jarvis
Telephone In Cost Accounting: A Novel And Successful Method In Actual Use; Telephone In Factory Cost Accounting, Nelson W. Jarvis
Individual and Corporate Publications
In every manufacturing plant large enough to employ several hundred persons, as well as in smaller shops where the men are scattered over several floors, one of the greatest problems in connection with a cost system is to secure accurate records of the time each man spends on his jobs without requiring him to walk to and from a time clock to have his cards stamped. This is especially true in shops where men work on a number of small jobs during the day and the floor space covers a considerable area. One solution of this problem would be to …
Treatment Of Maintenance And Depreciation Accounts In The New Classification Of Accounts Prescribed For Railroads By The Interstate Commerce Commission; Being A Reprint Of Communications Submitted To The Interstate Commerce Commission By Price, Waterhouse & Company, Price, Waterhouse & Co.
Individual and Corporate Publications
The reprint consists of three separate submissions: I. Some Considerations Affecting Railroad Maintenance Accounts. (Submitted to Professor H.C. Adams, March 8, 1907); II. Depreciation and Renewals of Equipment. (Submitted April 30, 1908); III. Reconstruction or Abandonment of Property. (Submitted April 6, 1908)
New Idea In Time Recording And Its Advantages In Cost Accounting, Robert W. Higgins
New Idea In Time Recording And Its Advantages In Cost Accounting, Robert W. Higgins
Individual and Corporate Publications
The past decade has witnessed important advances in many lines but possibly none has shown more rapid evolution than the science of Cost Accounting. Proprietors and managers have long wanted exact knowledge of the cost of their output and realized the advantage of such information, but even to-day a large majority will admit that they do not know their costs. Many self-styled expert cost accountants have played on this condition of affairs, reaped a harvest for themselves and their employers, and left their clients in a worse state of confusion, than they were before, on the subject of cost, therefore, …
Gilbreth Field System, John P. Slack
Gilbreth Field System, John P. Slack
Individual and Corporate Publications
Organization in the contracting field presents two phases which often seem to greatly diverge. One, the possibilities in theory, and the other, the possibilities in practice. It is in the application of theory, in its reduction to an ultimate working basis, that proof lies. The proof of the pudding lies in the eating no less truly than the proof of theory in the result of its application. The factor which varies, and which often brings apparently logical theories to an unfortunate conclusion, is the difference between working conditions which obtain in actuality, and ideal conditions which unfortunately exist only in …
Contents And Mode Of Stating Executors' Accounts, John R. Loomis, New York State Society Of Certified Public Accountants
Contents And Mode Of Stating Executors' Accounts, John R. Loomis, New York State Society Of Certified Public Accountants
Individual and Corporate Publications
The statute does not prescribe any special form to be adopted by an executor or administrator in making up his account. It simply points out the effect of the account when passed; and indeed it would be quite impossible to state any form which would apply to all cases, except in a general way, as no two estates present exactly the same features and details. The accounting has for its object the furnishing of accurate information as to the condition of the estate so that all persons interested therein may have an opportunity to ascertain positively their rights, to correct …
Cost Of Handling Checking Accounts, John F. Wilson
Cost Of Handling Checking Accounts, John F. Wilson
Individual and Corporate Publications
A cost system which would allot to each depositor the amount of expenses entailed in handling his account would undoubtedly be of great assistance to bankers. It is the endeavor of the writer to outline, in the following paragraphs, a workable and economical scheme whereby such a result may be obtained.
Municipal Accounting And The Municipal Balance Sheet; Municipal Balance Sheet; Municipal Statistics; Governing Distinctions In Municipal Accounts; Review Of The Comptroller's Annual Report Of 1903, Duncan Macinnes, Richard Marvin Chapman, Edward M. Grout
Municipal Accounting And The Municipal Balance Sheet; Municipal Balance Sheet; Municipal Statistics; Governing Distinctions In Municipal Accounts; Review Of The Comptroller's Annual Report Of 1903, Duncan Macinnes, Richard Marvin Chapman, Edward M. Grout
Individual and Corporate Publications
Papers Read before conferences of city comptrollers, municipal auditors, and accountants, held under the auspices of the United States Census Bureau at Wahsington, D.C., Nov. 19th and 20th, 1903 and Feb. 13th and 14th, 1906. Papers include a Preface; a toast by Edward M. Grout, extracted from the Annual meeting of the American Association of Public Accountants, Hotel Astor, October 17, 1905; Review of the Comptroller's Annual Report of 1903 from the Journal of Commerce, N.Y., Nov. 27, 1905; The Municipal Balance Sheet, 1903, by Duncan MacInnes; The Municipal Balance Sheet,1906, by Duncan MacInnes; Municipal Statistics, by Richard M. Chapman; …
Improved Cash-Book System, William Maurice Affelder
Improved Cash-Book System, William Maurice Affelder
Individual and Corporate Publications
In publishing this book, the author offers it to the business world after devoting time and thought to developing the simplest and best systems of accounting. In working out these systems, the object always in mind has been to save time, to eliminate all unnecessary work, and to increase efficiency by reducing the keeping of books to the simplest form, without sacrificing thoroughness. The cash book system outlined in this volume is but one of the many time and labor-saving systems which are the result of the author's experience and the time and thought he has given to the improvement …
Profits Of A Corporation: A Paper Read Before The Congress Of Accountants, At St. Louis, On September 26, 1904, Arthur Lowes Dickinson
Profits Of A Corporation: A Paper Read Before The Congress Of Accountants, At St. Louis, On September 26, 1904, Arthur Lowes Dickinson
Individual and Corporate Publications
The subject selected for this address must always rank among the most important with which the Accountant is brought in contact, and as such it has been deemed deserving of the consideration of the first general assembly of Public Accountants to be held in this country. Its adequate discussion involves a brief reference to the nature of Profits and Losses in the abstract, followed by a consideration of the legal and accounting principles relating thereto in the case of corporations ; and of the practical application of these principles to ordinary commercial transactions.
Accounts Of Executors And Testamentary Trustees: Lectures Before The New York University School Of Commerce, Accounts And Finance, Joseph Hardcastle
Accounts Of Executors And Testamentary Trustees: Lectures Before The New York University School Of Commerce, Accounts And Finance, Joseph Hardcastle
Individual and Corporate Publications
This book has been written primarily for the aid of students. It gives in substance the matter which I present in a course of lectures at the New York University School of Commerce, Accounts and Finance. For the students who hear these lectures it will serve as a syllabus. The book, however, is more than a syllabus, and the general reader will, I trust, find it a source of independent help and guidance in his study of the subject. I have aimed to make it useful, not only to the teacher, but also to the professional accountant.
C. P. A. Movement: A Historical Sketch Of The Efforts Made Up To Date (1903) To Secure State Legislation Recognizing The Profession Of The Public Accountant In The United States, George Wilkinson
Individual and Corporate Publications
In writing this paper, which purports to be a complete history, up to date, of the movement to secure Certified Public Accountant legislation in the United States of America,, the writer has tried to give, with what continuity is possible, some account of the efforts to secure legal recognition for the men who have taken up the profession of accountancy as a lifelong occupation. In doing so, the many unsuccessful efforts must be chronicled, else the half were not told.
Railway Auditor: An Outline Of The System Of Railway Accounting: Lectures Before The New York University School Of Commerce, Accounts And Finance, Herbert Clarkson Whitehead, Robert Hiester Montgomery
Railway Auditor: An Outline Of The System Of Railway Accounting: Lectures Before The New York University School Of Commerce, Accounts And Finance, Herbert Clarkson Whitehead, Robert Hiester Montgomery
Individual and Corporate Publications
Railway auditing as it is now, and as I shall attempt to outline it to you, is the result of ceaseless effort to fit the principles and practice of accounting to the expansion of the business of transportation. I wish here to give credit to the Association of American Railway Accounting Officers, formed in 1888, for bringing about many improvements in methods, and for constancy in endeavor to set forth to its members sound principles and modern and economical practice. I am convinced that the uniformity in methods and freedom from friction and arbitrariness now generally prevailing in railway auditing …
Theory Of Accounts, Frederick S. Tipson
Theory Of Accounts, Frederick S. Tipson
Individual and Corporate Publications
This volume contains all questions set in the Theory of Accounts paper at the New York State semi-annual examinations for Certified Public Accountants, from December, 1896 (the first examination held), to June, 1902, inclusive, with full answers and explanations. While these answers may be found in extended and various forms in textbooks by several writers on accountancy subjects, they are not all to be found, as far as I am aware, in any one. Now, while it is claimed that the answers herein set forth contain the main facts bearing on the subject, they do not contain them all. Nor …
Relation Of Economics To Higher Accounting, Joseph French Johnson
Relation Of Economics To Higher Accounting, Joseph French Johnson
Individual and Corporate Publications
I have always had, as most men seem to have, a rather hazy idea of what is called the science of accounting, and of the exact difference between the work of the accountant and the work of the bookkeeper. There is a difference, however, and in my remarks I shall endeavor to make clear the distinction as well as the relation of each to political economy.
Burton's 50 Rules For Locating And Preventing Errors In Trial Balances With The Check Figure Nine; 50 Rules For Locating And Preventing Errors In Trial Balances With The Check Figure Nine, C. D. Burton
Individual and Corporate Publications
The average book-keeper is so disappointed, hurt and rattled, when he finds his Trial Balance is "away out of sight," that he generally spends two days doing unnecessary checking before he begins to get an idea of what he ought to have done. The following fifty rules are intended as the book-keeper's friend and guide, which will beneficently point out to him the path in which he should tread, and direct him steadfastly to the goal he desires to reach.
Accountancy; Accountants' Department; Examination Questions; Expert Accountant In Ohio, Banking Law Journal
Accountancy; Accountants' Department; Examination Questions; Expert Accountant In Ohio, Banking Law Journal
Individual and Corporate Publications
These columns are intended to embrace topics of interest to accountants, and discussions of, and decisions upon, matters of law involved in various branches of accountancy. Cases bearing upon the management and distribution of trust estates and property are published under this head. These are of importance to trust companies, bankers, and all others charged with the management of trust property; as well as to accountants employed to investigate trusts, make reports, and assist in the rendering of accounts.
Accountancy; Accountants' Department, Banking Law Journal
Accountancy; Accountants' Department, Banking Law Journal
Individual and Corporate Publications
These columns are intended to embrace topics of interest to accountants, and discussions of, and decisions upon, matters of law involved in various branches of accountancy. Cases bearing upon the management and distribution of trust estates and property are published under this head. These are of importance to trust companies, bankers, and all others charged with the management of trust property; as well as to accountants employed to investigate trusts, make reports, and assist in the rendering of accounts.
New York State Society Of Certified Public Accountants, Banking Law Journal
New York State Society Of Certified Public Accountants, Banking Law Journal
Individual and Corporate Publications
The New York State Society of Certified Public Accountants, was incorporated on January 28th of the present year, with 17 charter members, five of whom were the incorporators. Since its incorporation, the New York State Society of Certified Public Accountants has received a steady accession of desirable members to its ranks, and is constantly growing in numbers and influence. The application of any person desirous of becoming a member must be approved in writing by a majority of the committee on admissions, and such person may then be admitted by a majority vote of the Board of Directors at any …
Book-Keeping: A Course Of Lectures On Bookkeeping, With Special Reference To Joint Stock Companies, Lawrence Robert Dicksee
Book-Keeping: A Course Of Lectures On Bookkeeping, With Special Reference To Joint Stock Companies, Lawrence Robert Dicksee
Individual and Corporate Publications
A series of six lectures on Bookkeeping delivered at a meeting of the members of the Institute of Secretaries, held Wednesday, Jan. 6, 1897, at Winchester House, London, by Mr. Lawrence R. Dicksee, F.CA.
Leonard H. Conant, Banking Law Journal
Leonard H. Conant, Banking Law Journal
Individual and Corporate Publications
Although he has not passed the meridian of life, Mr. Leonard H. Conant has established a reputation in the profession which distinguishes him as one of the prominent and successful accountants of this city. He was born in Washington, D. C., on April 25, 1856, and is a son of J. Edwin Conant, who was associated with J. Condit Smith in the construction of the Chicago and Atlantic Railway, now known as the Chicago & Erie road. Under the firm name of Conant & Smith they conducted important operations and were recognized as extensive railroad builders.