Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

Taxation

University of Mississippi

Series

Keyword
Publication Year
Publication

Articles 3361 - 3390 of 3418

Full-Text Articles in Business

Discussion In Reference To Maintenance And Depreciation Charges In Accounts Of Public Service Corporations Before The Incorporated Public Accountants Of Massachusetts, After Dinner At The Boston Athletic Club, April 11, 1907, Harvey S. Chase, Incorporated Public Accountants Of Massachusetts Jan 1907

Discussion In Reference To Maintenance And Depreciation Charges In Accounts Of Public Service Corporations Before The Incorporated Public Accountants Of Massachusetts, After Dinner At The Boston Athletic Club, April 11, 1907, Harvey S. Chase, Incorporated Public Accountants Of Massachusetts

Publications of Accounting Associations, Societies, and Institutes

A realizing sense of the fundamental importance of establishing practical standards for depreciation charges in all classes of industries, particularly in public service corporations and in municipal industries, is now becoming evident. Auditors, comptrollers and managers of these enterprises are anxiously seeking for light upon such subjects and all men who make studies of municipal affairs become convinced of the necessity for uniform and standard methods for handling depreciation questions which should be identical in and mandatory upon both public service companies and municipal enterprises.

Go to article

Classification Of Locomotive-Miles, Car-Miles, And Train-Miles As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, First Issue, United States. Interstate Commerce Commission Jan 1907

Classification Of Locomotive-Miles, Car-Miles, And Train-Miles As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, First Issue, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

Go to article

Contents And Mode Of Stating Executors' Accounts, John R. Loomis, New York State Society Of Certified Public Accountants Jan 1906

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 …

Go to article

Cost Of Handling Checking Accounts, John F. Wilson Jan 1906

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.

Go to article

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 Jan 1906

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; …

Go to article

Report Of Haskins & Sells, Certified Public Accountants, On The Financial Condition Of The American Society For The Prevention Of Cruelty To Animals For The Year Ended December 31, 1905, Haskins & Sells Jan 1905

Report Of Haskins & Sells, Certified Public Accountants, On The Financial Condition Of The American Society For The Prevention Of Cruelty To Animals For The Year Ended December 31, 1905, Haskins & Sells

Haskins and Sells Publications

Originally published by: The Society;

Go to article

Improved Cash-Book System, William Maurice Affelder Jan 1905

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 …

Go to article

Business Edcuation And Accountancy; Introduction;Biographical Sketch;Business Training;Scope Of Banking Education;Possibilities Of The Profession Of Accountancy As A Moral And Educational Force;Growing Need For Higher Accountancy;Place Of The Science Of Accounts In Collegiate Commercial Education;History Of Accountancy(An Introduction);Accountancy In Babylonia And Assyria;Municipal Accounts Of Chicago;, Charles Waldo Haskins Jan 1904

Business Edcuation And Accountancy; Introduction;Biographical Sketch;Business Training;Scope Of Banking Education;Possibilities Of The Profession Of Accountancy As A Moral And Educational Force;Growing Need For Higher Accountancy;Place Of The Science Of Accounts In Collegiate Commercial Education;History Of Accountancy(An Introduction);Accountancy In Babylonia And Assyria;Municipal Accounts Of Chicago;, Charles Waldo Haskins

Haskins and Sells Publications

Originally published by: Harper & Brothers Publishers;

Go to article

Profits Of A Corporation: A Paper Read Before The Congress Of Accountants, At St. Louis, On September 26, 1904, Arthur Lowes Dickinson Jan 1904

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.

Go to article

How To Keep Household Accounts, A Manual Of Family Finance, Charles Waldo Haskins Jan 1903

How To Keep Household Accounts, A Manual Of Family Finance, Charles Waldo Haskins

Haskins and Sells Publications

Originally published by: Harper & Brothers; This little book is not a treatise on book-keeping. It is less, and it is more. Far less, because it treats of but one of many thousand applications of that useful art; and more, because, beginning with the very simplest exposition of general principles, it endeavors to unfold, as pleasantly as may be, a science of accountancy, and to indicate its relations, in the sphere of domestic economy, to finance, administration, and the other sciences of social life. In view of the present unsatisfactory condition of instruction in domestic accountancy, it has been thought …

Go to article

Engagement Blanks No. 100 To 700 From Haskins & Sells, 1901-1903, Haskins & Sells Jan 1903

Engagement Blanks No. 100 To 700 From Haskins & Sells, 1901-1903, Haskins & Sells

Haskins and Sells Publications

Originally created by: Haskins & Sells;

Go to article

Accounts Of Executors And Testamentary Trustees: Lectures Before The New York University School Of Commerce, Accounts And Finance, Joseph Hardcastle Jan 1903

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.

Go to article

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 Jan 1903

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.

Go to article

University Of The State Of New York -- 13th Accountant Examination, January 28, 1903: Auditing, Commercial Law, New York (State), University Of The State Of New York Jan 1903

University Of The State Of New York -- 13th Accountant Examination, January 28, 1903: Auditing, Commercial Law, New York (State), University Of The State Of New York

State Publications

The Regents of the University shall make rules for the examination of persons applying for certificates under this act, and may appoint a board of three examiners for the purpose. . Laws of 1896, ch. 312, 2. The auditing section has 15 questions. Candidates are to answer 10 questions but no more. The commercial law section has 15 questions. Candidates are to answer 10 questions but no more.

Go to article

University Of The State Of New York -- 14th Accountant Examination, June 24, 1903: Auditing, Commercial Law, New York (State), University Of The State Of New York Jan 1903

University Of The State Of New York -- 14th Accountant Examination, June 24, 1903: Auditing, Commercial Law, New York (State), University Of The State Of New York

State Publications

The Regents of the University shall make rules for the examination of persons applying for certificates under this act, and may appoint a board of three examiners for the purpose. . The auditing section has 15 questions. Candidates are to answer 10 questions but no more. The commercial law section has 15 questions. Candidates are to answer 10 questions but no more.

Go to article

Report Of Banquet Held At The Waldorf-Astoria Hotel, New York, March 19, 1902; Accountant In The Court; Regents Of The University Of The State Of New York; New York University; Accountant In Finance; Lawyer And The Accountant; Commercial Education; Place Of Accounting In University Education; Railroad Accounting And Its Relation To Railroad Operations, New York State Society Of Certified Public Accountants Jan 1902

Report Of Banquet Held At The Waldorf-Astoria Hotel, New York, March 19, 1902; Accountant In The Court; Regents Of The University Of The State Of New York; New York University; Accountant In Finance; Lawyer And The Accountant; Commercial Education; Place Of Accounting In University Education; Railroad Accounting And Its Relation To Railroad Operations, New York State Society Of Certified Public Accountants

Haskins and Sells Publications

Originally published by: New York State Society of Certified Public Accountants;

Go to article

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 Jan 1902

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 …

Go to article

Theory Of Accounts, Frederick S. Tipson Jan 1902

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 …

Go to article

Report On The Audit Of The Accounts Of The City Of Atlanta, Two Years, January 1, 1899 To December 31, 1900, And Outline Of A Proposed System Of Accounting;, Haskins & Sells Jan 1901

Report On The Audit Of The Accounts Of The City Of Atlanta, Two Years, January 1, 1899 To December 31, 1900, And Outline Of A Proposed System Of Accounting;, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells;

Go to article

Biographical Sketch Of Professor Charles Waldo Haskins, C.P.A., Atlantic Publishing And Engraving Co. Jan 1901

Biographical Sketch Of Professor Charles Waldo Haskins, C.P.A., Atlantic Publishing And Engraving Co.

Haskins and Sells Publications

Originally published by: Atlantic Publishing and Engraving Company;

Go to article

Growing Need Of The Higher Accountancy, Charles Waldo Haskins Jan 1901

Growing Need Of The Higher Accountancy, Charles Waldo Haskins

Haskins and Sells Publications

Delivered at the annual dinner of the Pennsylvania Institute of Certified Public Accountants;

Go to article

Report On The Methods Of Accounting Of The City Of Chicago, Haskins & Sells Jan 1901

Report On The Methods Of Accounting Of The City Of Chicago, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells;

Go to article

Progress Of Professional Accountancy, An Address By C. W. Haskins, At A Regular Meeting Of The Institute Of Accountants Held At The Fifth Avenue Hotel, New York City, June 27, 1901, Charles Waldo Haskins Jan 1901

Progress Of Professional Accountancy, An Address By C. W. Haskins, At A Regular Meeting Of The Institute Of Accountants Held At The Fifth Avenue Hotel, New York City, June 27, 1901, Charles Waldo Haskins

Haskins and Sells Publications

Reprint from: Publication of the American Academy of Political and Social Science, no. 315;

Go to article

Reform In Municipal Accounting;, Charles Waldo Haskins Jan 1901

Reform In Municipal Accounting;, Charles Waldo Haskins

Haskins and Sells Publications

Originally published by: The Merchants Club of Chicago;

Go to article

Municipal Accounts Of Chicago, A Paper Read By Charles Waldo Haskins At The Seventh Annual Meeting Of The National Municipal League Held In Rochester, New York, May 8, 9, 10, 1901, Charles Waldo Haskins Jan 1901

Municipal Accounts Of Chicago, A Paper Read By Charles Waldo Haskins At The Seventh Annual Meeting Of The National Municipal League Held In Rochester, New York, May 8, 9, 10, 1901, Charles Waldo Haskins

Haskins and Sells Publications

Originally printed by: Avil Printing Company;

Go to article

Accounting Methods Of The City Of Chicago, Letter Supplemental To Report Of March 21, 1901, To The Merchants Club, Haskins & Sells Jan 1901

Accounting Methods Of The City Of Chicago, Letter Supplemental To Report Of March 21, 1901, To The Merchants Club, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells;

Go to article

Scope Of Banking Education, An Address Before The New York Chapter American Institute Of Bank Clerks, New York, November 21, 1901, Charles Waldo Haskins Jan 1901

Scope Of Banking Education, An Address Before The New York Chapter American Institute Of Bank Clerks, New York, November 21, 1901, Charles Waldo Haskins

Haskins and Sells Publications

Reprinted from the American Bankers'Magazine, December, 1901;

Go to article

Missouri Finances, Statements Of Governor A. M. Dockery, State Auditor Allen, And Messrs. Haskins & Sells, Expert Accounts, Giving A Complete Exhibit Of The Receipts And Disbursements Of Public Moneys, From January 1, 1865, To December 31, 1900, Together With A History Of The Bonded Debt And The School Funds Of The State;, Haskins & Sells Jan 1901

Missouri Finances, Statements Of Governor A. M. Dockery, State Auditor Allen, And Messrs. Haskins & Sells, Expert Accounts, Giving A Complete Exhibit Of The Receipts And Disbursements Of Public Moneys, From January 1, 1865, To December 31, 1900, Together With A History Of The Bonded Debt And The School Funds Of The State;, Haskins & Sells

Haskins and Sells Publications

Originally printed by: Tribune Printing Company;

Go to article

Constitution And By-Laws With Amendments October 8th, 1901, American Association Of Public Accountants Jan 1901

Constitution And By-Laws With Amendments October 8th, 1901, American Association Of Public Accountants

Publications of Accounting Associations, Societies, and Institutes

Contains: Certficate of Incorporation, List of past presidents, list of current officers, trustees, and standing committees, list of members at December 31st, 1902, annual report for 1902, constitution, and by-laws. Original item in Boxno. 0409

Go to article

Relation Of Economics To Higher Accounting, Joseph French Johnson Jan 1901

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.

Go to article

First Prev Next Last