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Uniform Classification Of Accounts For Gas Utilities, Nevada. Public Service Commission Jan 1911

Uniform Classification Of Accounts For Gas Utilities, Nevada. Public Service Commission

State Publications

No abstract provided.


Uniform Classification Of Accounts For Electric Utilities, Nevada. Public Service Commission Jan 1911

Uniform Classification Of Accounts For Electric Utilities, Nevada. Public Service Commission

State Publications

This circular embraces the uniform classification of accounts for electric utilities prepared under the provisions of Chapter 162 of the Statutes of 1911, known as the Public Utilities Law: Uniform Accounting by Utilities.


Publicity Of Financial Affairs Of Corporations; Should Advertising Expenditures Be Charges As An Investment Or As An Expense, Elijah Watt Sells Jan 1911

Publicity Of Financial Affairs Of Corporations; Should Advertising Expenditures Be Charges As An Investment Or As An Expense, Elijah Watt Sells

Haskins and Sells Publications

An Address delivered before the Convention of Associated Advertising clubs of America, Boston, August 2, 1911;


Classification Of Operating Revenues Of Carriers By Water, United States. Interstate Commerce Commission Jan 1911

Classification Of Operating Revenues Of Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This Classification of Operating Revenues, with the text pertaining thereto, is issued in accordance with an order of the Interstate Commerce Commission, a copy of which will be found immediately preceding this letter. In formulating this classification, it has been the endeavor of the Bureau of Statistics and Accounts to enlist the cooperation of the various associations representing the carriers by water throughout the United States. With the exception of the American Steamship Association, the assistance received has been rendered by the representatives of individual carriers rather than by the associations of which these carriers are members. All suggestions and …


Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Electric Railways In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1911

Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Electric Railways In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

Under date of April 16, 1910, there was issued Accounting Bulletin No. 5, which contained answers to various accounting questions bearing upon the interpretation of certain classifications for electric railway companies, prescribed by the Interstate Commerce Commission to become effective on January 1, 1909. The cases in Accounting Bulletin No. 5 are repeated in this Accounting Bulletin No. 7, a few of them being in amended form. Thus Accounting Bulletin No. 7 contains a file of important cases relating to the classifications for electric railways that were approved for publication before December 1, 1911. As a matter of information, it …


Accounting System Of An Ice Company, J. M. Bluim Jan 1911

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 Jan 1911

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.


Regulations Prescribing A Uniform System Of Accounts For Water Companies, Maryland. Public Service Commission Jan 1911

Regulations Prescribing A Uniform System Of Accounts For Water Companies, Maryland. Public Service Commission

State Publications

On and after July 1, 1911, every water company engaged in the collecting, selling and distributing water, and every water company not engaged in operation, shall keep upon its books the accounts prescribed or defined in Schedule A so far as the said accounts are pertinent to the facts and circumstances of the said company. The term water company is used herein in the sense defined in the Public Service Commission Law.


Uniform System Of Accounts For Telephone Corporations, New York (State). Public Service Commission. 2nd District Jan 1911

Uniform System Of Accounts For Telephone Corporations, New York (State). Public Service Commission. 2nd District

State Publications

That the Uniform System of Accounts for Telephone Corporations, with the text thereto, prepared under the direction of this Commission and embodied in printed form, a copy of which is before the Commission, be and the same is hereby approved. That the said Uniform System of Accounts for Telephone Corporations be and is hereby prescribed for the use of all telephone corporations subject to the provisions of the Public Service Commissions Law of the State of New York, in the keeping and recording of their accounts; that a copy of the said Uniform System of Accounts for Telephone Corporations be …


Uniform Classification Of Accounts For Water Utilities, Nevada. Public Service Commission Jan 1911

Uniform Classification Of Accounts For Water Utilities, Nevada. Public Service Commission

State Publications

This circular embraces the uniform classification of accounts for water utilities prescribed and issued by the Public Service Commission under date of June, 1911, and the detailed text of instructions to accompany such classification, prepared under the provisions of Chapter 162 of the Statutes of 1911, known as the Public Utilities Law: Uniform Accounting by Utilities.


Certified Public Accountant, Walter A. Staub Jan 1910

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 Jan 1910

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 Jan 1910

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 Jan 1910

Accounting System For Rice Mills, Charles E. Wermuth

Individual and Corporate Publications

No abstract provided.


Classification Of Expenditures For Additions And Betterments As Prescribed By The Interstate Commerce Commission For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1910

Classification Of Expenditures For Additions And Betterments As Prescribed By The Interstate Commerce Commission For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

This classification should be so applied as to reflect the net increase or decrease (determined according to the rules provided) in the investment of a carrier in such property as is used in the operation of railways as transportation agencies, including outside operations incidental to furnishing transportation. Entries in the accounts prescribed in this classification should be made only with respect to additions to, betterments of, and withdrawals and retirements of property composing the plant and equipment of existing main and branch lines, including sidings and spur tracks and the necessary buildings, structures, and facilities. Until such time as a …


Classification Of Operating Expenses Of Carriers By Water, United States. Interstate Commerce Commission Jan 1910

Classification Of Operating Expenses Of Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This Classification of Operating Expenses, with the text pertaining thereto, is issued in accordance with an order of the Interstate Commerce Commission, a copy of which will be found immediately preceding this letter. In formulating this classification, it has been the endeavor of the Bureau of Statistics and Accounts to enlist the cooperation of the various associations representing the carriers by water throughout the United States. With the exception of the American Steamship Association, the assistance received has been rendered by the representatives of individual carriers rather than by the associations of which these carriers are members. All suggestions and …


Land-Lover And His Land, Martha Mcculloch-Williams Jan 1909

Land-Lover And His Land, Martha Mcculloch-Williams

Haskins and Sells Publications

Originally printed by: U. S. Government Printing Office;


Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Express Companies In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1909

Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Express Companies In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


General Expense And Cost Summaries: Instruction Paper, Charles E. Hathaway, National Association Of Merchant Tailors Of America. Business Efficiency Committee Jan 1909

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 …


Corporate Management Compared With Government Control (Fifth Edition);, Elijah Watt Sells Jan 1908

Corporate Management Compared With Government Control (Fifth Edition);, Elijah Watt Sells

Haskins and Sells Publications

Printed by: Press of Safety Systems Company;


Athletics In Accountancy, Being An Account Of The Organization And Exploits Of The Haskins & Sells Athletic Association During Its First Season -- The Summer Of 1907;, Haskins & Sells Jan 1908

Athletics In Accountancy, Being An Account Of The Organization And Exploits Of The Haskins & Sells Athletic Association During Its First Season -- The Summer Of 1907;, Haskins & Sells

Haskins and Sells Publications

Original published by: Safety Systems Originally published by: Safety Systems Company; Letter from E. W. Sells to W. P. Bickett included.


Miscellaneous Correspondence, 1900-1908;, Haskins & Sells Jan 1908

Miscellaneous Correspondence, 1900-1908;, Haskins & Sells

Haskins and Sells Publications

Originally created by: Haskins & Sells;


Corporate Management Compared With Government Control, Elijah Watt Sells Jan 1908

Corporate Management Compared With Government Control, Elijah Watt Sells

Haskins and Sells Publications

Originally published by: Association of American Government Accountants;


Railway Accounting In Its Relation To The Twentieth Section Of The Act To Regulate Commerce, Homer Adama Dunn Jan 1908

Railway Accounting In Its Relation To The Twentieth Section Of The Act To Regulate Commerce, Homer Adama Dunn

Haskins and Sells Publications

Address before the American Association of Public Accountants at Atlantic City, October 21, 1908;


Telephone In Cost Accounting: A Novel And Successful Method In Actual Use; Telephone In Factory Cost Accounting, Nelson W. Jarvis Jan 1908

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. Jan 1908

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 Jan 1908

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, …


Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1908

Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

This bulletin, entitled "Accounting Bulletin No. 1," contains the final answers to a series of questions submitted to the Division of Statistics and Accounts since the promulgation of the accounting orders under date of June 3, 1907. The cases selected are those which are regarded as important for the reason that they make clear the meaning or application of the text descriptive of the primary accounts covered by the Classification of Operating Expenses, the Classification of Operating Revenues, and the Classification of Expenditures for Road and Equipment. For convenient reference, the case numbers of Accounting Series Circulars Nos. 12 and …


Examination Questions Set At Each Examination From November, 1899, To November, 1907, Inclusive Including Also Copy Of The Pennsylvania C.P.A. Act And The Rules Of The Board Of Examiners, Pennsylvania. State Board Of Examiners Of Public Accountants Jan 1908

Examination Questions Set At Each Examination From November, 1899, To November, 1907, Inclusive Including Also Copy Of The Pennsylvania C.P.A. Act And The Rules Of The Board Of Examiners, Pennsylvania. State Board Of Examiners Of Public Accountants

State Publications

The first examination was held in Pittsburgh on November 13 and 14, 1899, and in Philadelphia on November 17 and 18, 1899, thus covering but two days of eight and one-half hours each, or a total of seventeen hours. This examination consisted of questions grouped under four heads � Theory of Accounts, Practical Accounting, Auditing and Commercial Law. From the above date until the close of 1907, twelve examinations have been held, and the same order of subjects was observed until the last one, when, under revised rules of the Board in effect from January 1, 1907, the examination questions …


Gilbreth Field System, John P. Slack Jan 1907

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 …