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Articles 31 - 60 of 162
Full-Text Articles in Business
System Of Accounts And Reports For Building And Loan Associations, George G. Scott
System Of Accounts And Reports For Building And Loan Associations, George G. Scott
Individual and Corporate Publications
The underlying principles of an adequate system of accounts for building and loan associations does not differ from that of any other business operated for profit. The adequacy of the system is largely determined by the science and intelligence of the classification of the accounts and the completeness and accuracy of the recorded transactions. The entire system of accounts are divided into three distinct groups or divisions as shown in the chart and are as follows: First Group, Balance Sheet accounts, or the asset and liability accounts; Second Group, Profit and Loss accounts or the expense and income accounts; Third …
Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association
Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association
Individual and Corporate Publications
Now, in order to follow more closely my subject, Consumers' Accounting in the Smaller Utility, let me first explain what is meant by the smaller utility. The Consumers' Accounting Committee issued to company members several months ago a questionnaire regarding their accounting systems. It was evident from the answers received that the most headway would be gained by separating the companies into two classes, the large ones and the small ones, as, for obvious reasons, the accounting system in the large ones differs materially from that in the small ones. The line of demarcation was arbitrarily set at five thousand …
What The Banker Expects From The Accountant, John N. Eaton
What The Banker Expects From The Accountant, John N. Eaton
Individual and Corporate Publications
What does a banker expect an audited statement to show? He expects that it will set forth a correct picture of all the assets and ail the liabilities of the company. And he expects that these various assets and liabilities will be classified and described with sufficient detail and exactness to enable him to form a satisfactory estimate of their value as a basis for granting credit.
Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough
Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough
Individual and Corporate Publications
Executives are insistent that stores control shall be centered on the principal facts and not lose itself among non-essentials. Thus, one large company charges off when purchased items such as nuts, bolts and screws which in that particular establishment are very minor items of supply. An item which costs ten cents or over is charged when requisitioned. However, even in items of less value than ten cents, adequate record of the quantity on hand is maintained. In accordance with the foregoing, that which will be presented here will be a simple rather than an elaborate stores system.
Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle
Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle
Individual and Corporate Publications
To discuss all of the controlling elements in rate making would be entirely beyond the scope of this paper. Many of these elements have been the subject of a voluminous and exhaustive literature with which most of you are probably familiar. The cost of service doctrine, with the determination of value, the analysis and apportionment of expenses and the more or less involved assignment of costs which its application entails has been so fully discussed that there is little that I can add within the limits of this paper. It has seemed to me, however, that it might be worth …
Accounting Simplified, G. W. Greenwood
Accounting Simplified, G. W. Greenwood
Individual and Corporate Publications
The object of this series of articles is to outline a method of accounting which gives to the management all information required concerning the business, but without wasting time, money and effort in collecting information which is not desired and which may not be used; and at the same time to furnish the required information by methods simpler, clearer and with less expenditure of time and money than are involved in the system of bookkeeping which they may be using at the present time.
Analytical Balance Sheets For Industrials, C. E. Woods
Analytical Balance Sheets For Industrials, C. E. Woods
Individual and Corporate Publications
From a financial point of view, investment; its use, control and returns, are the chief objects in every manufacturing business, and all activity should be with this clearly in mind. Looked at in fact, there are just three things, primarily, that tie money up in a manufacturing business, viz: Plant Inventory Accounts Receivable. Plant investment is fixed, or permanent; Inventory and Accounts Receivable are flexible and in these two latter lies the danger to successful administration, unless it is governed by a policy that will keep them well within the confines of the capital employed or available. It is this …
Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ
Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ
Individual and Corporate Publications
The aim of the authors of this book has been first to establish the proof that Allowances for Cutting Upper Leather can be reduced almost to an exact science. Second to put before the world so clearly, that any student of ordinary ability, whether a cutter or not, can understand our System of Allowances. The system described has been thoroughly tested and found to be as accurate as practical use will allow.
Requirements For Original Listing, New York Stock Exchange. Committee On Stock List
Requirements For Original Listing, New York Stock Exchange. Committee On Stock List
Individual and Corporate Publications
An application, conforming to these requirements, signed by an executive officer of the applying corporation, voting trustees, or depositary committees, and nine printed or typewritten copies must be filed with the Secretary of the Exchange at least five days prior to date set for consideration. Applications must be accompanied by the required papers and agreements, and by a check for one hundred dollars for each $1,000,000, or portion thereof, of each class of security (including stock of the par value of $100 per share) or for each 10,000 shares, or portion thereof, of stock of a par value of less …
Office Record And Control For Insurance Agents And Brokers, American System Company
Office Record And Control For Insurance Agents And Brokers, American System Company
Individual and Corporate Publications
Insurance Agents and Brokers, whose lasting success is best measured by the thoroughness with which their trade and profession functions, apparently need a more orderly process of accounting and record keeping. The hit-and-miss methods of finances and the resultant cost and worry, a continual search and confusion of records, and an unnecessary waste of clerical time are conditions from which business typical of an Insurance Office greatly suffer. There are two contending factors in the business, one underwriting, the other record keeping, with each dependent upon the other. Underwriting, through its attended field of technical supervision, has reached at least …
Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports
Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports
Individual and Corporate Publications
The classification of ledger accounts appearing on the following pages is not intended to fit the accounts of any one particular firm, or, in fact, of any one industry. It is at best only a broad treatment of representative accounts used in manufacturing industries. Likewise, the definitions are not intended to apply specifically to accounts found in any one ledger, but are intended to point out the particular group in which any account would fall. In using this classification, it should be remembered that the individual accounts will have to be set up according to the needs of each different …
Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports
Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports
Individual and Corporate Publications
The two basic reports which the chief executives of any business enterprise should receive currently are: 1. The Balance Sheet, and 2. The Statement of Profit and Loss. The Balance Sheet represents the financial condition of a business at a given date, and the Statement of Profit and Loss explains the change in net worth resulting from the industrial or business operations during a given period. The Balance Sheet and the Statement of Profit and Loss are prepared not only for those who operate the business, but also for those who own it. These statements are useful from at least …
Financial Statements, An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates
Financial Statements, An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates
Individual and Corporate Publications
Financial statements are called for by banks in order to get a survey of the financial condition of the risk. Under even the closest and most careful analysis the study of any statement cannot cover the whole risk because there are other elements quite as important as the financial element which in many instances would entirely offset a poor or good financial showing. The elements in analysing a risk can be generally divided into three types. One element in a risk is the financial strength displayed. A second element is the so-called moral risk. The final element is the economic …
Classification Of Accounts For Sugar Estates, Charles E. Wermuth
Classification Of Accounts For Sugar Estates, Charles E. Wermuth
Individual and Corporate Publications
The relative efficiency and economy of the management of an industry can be measured only by comparison of one plant with another, and for that purpose an intelligent and uniform classification of expenses is essential. The object of this pamphlet is to secure uniformity of practice among sugar estates, thereby making a correct comparison of their operations possible. This classification has been in use since 1904, having been revised from time to time with the assistance of managers of sugar estates with many years' experience in all branches of the industry. It has again been revised and adjusted to present …
Financial Statements: An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates
Financial Statements: An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates
Individual and Corporate Publications
Financial statements are called for by banks in order to get a survey of the financial condition of the risk. Under even the closest and most careful analysis the study of any statement cannot cover the whole risk because there are other elements quite as important as the financial element which in many instances would entirely offset a poor or good financial showing. The elements in analysing a risk can be generally divided into three types. One element in a risk is the financial strength displayed. A second element is the so-called moral risk. The final element is the economic …
Advantages Of An Accounting System For Garages, J. Gordon Hill
Advantages Of An Accounting System For Garages, J. Gordon Hill
Individual and Corporate Publications
The average experience of a garage man is that at first the volume of business is small and therefore does not appear to justify the expense of an elaborate set of books, requiring the whole time of a bookkeeper. Under such conditions, the work of bookkeeping is either neglected or deferred, until it is found necessary to keep some kind of records, in order to render bills to customers and collect the ever-needed cash. Often, too, the work of book-keeping is assigned to one of the garage employees, as a sort of sideline, or the manager himself attempts the arduous …
Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston
Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston
Individual and Corporate Publications
The amount of business done by a retail book store is generally sufficient to warrant the expenditure of the time required to keep the books by the double entry system as explained in all books on bookkeeping. This system furnishes a means of analyzing the business transactions not possessed by any other system. In order that the proprietor may know just where he stands financially at the end of each month he should prepare or have prepared for him a balance sheet. This statement shows the assets, liabilities and capital as at the close of business on the last day …
Department Store Accounts; Part I: Instruction Paper, Charles A. Sweetland
Department Store Accounts; Part I: Instruction Paper, Charles A. Sweetland
Individual and Corporate Publications
It will be seen that the accounting for a business as varied as a department store, where the necessity exists for arriving at the profit of each department separately, must be very comprehensive, and, in consideration of the vast amount of detail, it must be as simple and easy to handle as possible. Each department treated as a separate enterprise must be charged with its purchases, with the cost of its operation, its pro rata of expense for advertising, floor-walkers, managers, rent, light, heat, and other general expenses, and credited with its sales, cash, c. o. d., and charge. Thus …
You Can't Judge Your Business By The Past Three Years, Elijah Watt Sells
You Can't Judge Your Business By The Past Three Years, Elijah Watt Sells
Individual and Corporate Publications
At least seventy-five per cent of all concerns started, fail. I have verified this statement by calling on an authority in such matters. It is as nearly correct as is possible. Men who start out in business seem to know so little about it that it is a wonder even so large a proportion as twenty-five per cent succeeds. Among our clients are all kinds of companies, from very small concerns up to railways, cities, and even Governments. Big companies fail in almost the same proportion as smaller ones; but their affairs are so complicated that it is difficult to …
Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough
Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough
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.
How To Use The Business Record System For Retailers, R. G. Fuller
How To Use The Business Record System For Retailers, R. G. Fuller
Individual and Corporate Publications
Everyone knows that in the conduct of a business it is necessary to keep track of certain things. This is the purpose of bookkeeping. The simplest way in which it can be done is the best. Big business has developed bookkeeping into a wonderful science. Nevertheless, for the ordinary business bookkeeping can be made an extremely simple and easily understood process. With that idea we have formulated the method described in the following pages: The Tarco Daily Business Record.
Importance Of The Accounting Department Under Commission Regulation, De Witt Clinton, American Gas Association
Importance Of The Accounting Department Under Commission Regulation, De Witt Clinton, American Gas Association
Individual and Corporate Publications
Never in the history of the world was the Accounting Department of a Public Utility, or for that matter the Accounting Department of any business or industry, more important than at present. Volumes could and have been written regarding the importance of accounting. Our subject is, however, confined to The Importance of The Accounting Department under Commission Regulation. Original item in Boxno. 0409
Tentative Basis For Proposing Final Settlements Under Section 209 Of The Transportation Act, 1920; Tentative Basis For Proposing Settlements Under Section 209 Of The Transportation Act, 1920, W. A. Colston
Individual and Corporate Publications
First, our rule is that in fixing the maximum amounts to be included in operating expenses for maintenance under the guaranty of section 209 of the Transportation Act, 1920, we will, as far as practicable, under the accounting test established by the proviso of section 5 of the standard contract, fix such amounts as would have resulted during the guaranty period in the same amount, character and durability of physical reparation as was applied to the respective carrier properties, during an average six months of the test period, three years ending June 30, 1917, making due allowance for differences in …
Supplementing The Work Of Cost System Installation, Robert Atkins
Supplementing The Work Of Cost System Installation, Robert Atkins
Individual and Corporate Publications
WITH increased knowledge on the subject of cost finding, there can be no doubt that the work of devising and installing cost systems will measure up to higher standards. This condition will tend towards the more profitable and efficient conduct of business, and the more rapidly this knowledge is disseminated throughout the business world, the earlier its benefits will be obtained. Nowadays, converts to scientific methods of cost finding are not infrequently made of entire branches of industry and the advantages of a uniform cost system to all the manufacturers in a certain line of industry are at once apparent. …
Your Market Value, Horatio N. Drury
Your Market Value, Horatio N. Drury
Individual and Corporate Publications
Young men desiring to improve their prospects for advancement and to properly equip themselves for a business career frequently come to me for advice. Ever since I have become acquainted with the excellent service you are rendering young men, through the Pace Courses in Accountancy and Business Administration, I have invariably advised the applicant to take the Pace Courses as one of the means for increasing his knowledge, and thus equipping himself to play a larger part in the game of life and to command a greater return for his personal services.
Syllabus Of Foreign Exchange Accounting, Christian Djorup
Syllabus Of Foreign Exchange Accounting, Christian Djorup
Individual and Corporate Publications
This course acquaints the student with foreign exchange operations, of vital importance in financing our foreign trade, and with the recording of the transactions of a foreign department. Every foreign exchange man must be a lightning calculator. This course, designed principally to help employes of foreign departments and of import and export offices, teaches short cuts in arithmetic, contracted multiplication and division, chain rule, conversion of foreign currencies, arbitrage, and the application of higher commercial arithmetic to exchange operations. Sufficient theory is presented to familiarize the student with the different kind of exchange operations, before the regular monthly business of …
Department Store Accounts; Part Ii: Instruction Paper, Charles A. Sweetland
Department Store Accounts; Part Ii: Instruction Paper, Charles A. Sweetland
Individual and Corporate Publications
It will be seen that the accounting for a business as varied as a department store, where the necessity exists for arriving at the profit of each department separately, must be very comprehensive, and, in consideration of the vast amount of detail, it must be as simple and easy to handle as possible. Each department treated as a separate enterprise must be charged with its purchases, with the cost of its operation, its pro rata of expense for advertising, floor-walkers, managers, rent, light, heat, and other general expenses, and credited with its sales, cash, c. o. d., and charge. Thus …
Certified Public Accountants As The Health Officers Of Industry Should Advertise Their Services, William Cushing Bamburgh
Certified Public Accountants As The Health Officers Of Industry Should Advertise Their Services, William Cushing Bamburgh
Individual and Corporate Publications
Professionals should not advertise individually, but they may do so collectively. Publicity campaigns descriptive of the position which the professional holds in the community and which the professional work of the doctor, lawyer, engineer, architect, health expert, certified public accountant holds in the condition of the community, should be carried on for the enlightenment of the people and for the assurance of the general mind of the community. Professionals who are equipped to certify to the healthy condition of individuals or associations of individuals are also equipped to certify to the healthy condition of the city or town in which …
Accountants' Directory And Who's Who, Rita Perine Merritt, Leonard Bickwit, American Society Of Certified Public Accountants
Accountants' Directory And Who's Who, Rita Perine Merritt, Leonard Bickwit, American Society Of Certified Public Accountants
Individual and Corporate Publications
No abstract provided.
Co-Operative Accounting; Part I. Store Records And Accounts; Part Ii. Co-Operative Book Keeping, Ernest C. Cheel, Henry F. Christensen
Co-Operative Accounting; Part I. Store Records And Accounts; Part Ii. Co-Operative Book Keeping, Ernest C. Cheel, Henry F. Christensen
Individual and Corporate Publications
It is evident that to be able to have complete information and analysis of the business condition of your Co-operative, in all its phases at almost a moment's notice, is more advantageous than getting such information at the end of a period. With the employment of the system hereinafter described, it is possible for the manager of the store and the Control Committee to keep their fingers on the business pulse of their society at all times. It is worthy of note that by this system an efficient Control Committee can know as much or more about the business than …