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Taxation

University of Mississippi

1914

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Full-Text Articles in Business

Income Tax Department, John B. Niven Dec 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Nov 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Oct 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Sep 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Taxes As Deferred Debits, Oscar B, Thayer Aug 1914

Taxes As Deferred Debits, Oscar B, Thayer

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Aug 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Law And Farm Accounting Methods, W. B. Finlay Jul 1914

Income Tax Law And Farm Accounting Methods, W. B. Finlay

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jul 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jun 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven May 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Apr 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Mar 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Feb 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Year-Book 1913-1914, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Washington, September 15th, 16th, And 17th, 1914, American Association Of Public Accountants Jan 1914

Year-Book 1913-1914, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Washington, September 15th, 16th, And 17th, 1914, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Certified Quarterly Statements Advocated For Corporations, Elijah Watt Sells Jan 1914

Certified Quarterly Statements Advocated For Corporations, Elijah Watt Sells

Haskins and Sells Publications

Reprinted from The American Banker, New York, July 11, 1914;


Elementary Accounting Problems, John Raymond Wildman Jan 1914

Elementary Accounting Problems, John Raymond Wildman

Haskins and Sells Publications

Originally published by: William G. Hewitt Press;


Condensed Classification Of Operating Expenses Of Steam Roads, United States. Interstate Commerce Commission Jan 1914

Condensed Classification Of Operating Expenses Of Steam Roads, United States. Interstate Commerce Commission

Federal Publications

This Condensed Classification of Operating Expenses supersedes the Classification of Operating Expenses for Steam Roads, Third Revised Issue, Condensed, effective on July 1, 1908. It will be noted that distinctive classifications are provided for carriers having revenues from $100,000 to $1,000,000 and for carriers having annual operating revenues below $100,000. This classification is a condensation of the classification prescribed for large roads. The manner in which the accounts for large carriers are to be condensed in the accounts for small carriers is indicated by showing the primary accounts for the small carriers in the left-hand column and the accounts for …


Uniform System Of Accounts For Express Companies, Walter R. Darby Jan 1914

Uniform System Of Accounts For Express Companies, Walter R. Darby

Federal Publications

This Uniform System of Accounts for Express Companies supersedes the Classification of Expenditures for Real Property and Equipment, First Issue, effective July 1, 1908, the Classification of Operating Expenses, First Issue, effective July 1, 1908, and the Classification of Operating Revenues, First Issue, effective July 1, 1908; also the Form of General Balance Sheet Statement, First Issue, effective July 1, 1911. It also supersedes all conflicting rules and instructions contained in Accounting Bulletin No. 6. In the preparation of the revision of the accounting rules contained in this Uniform System of Accounts for Express Companies, the Commission has had the …


Uniform System Of Accounts For Telegraph And Cable Companies (Exclusive Of Wireless Telegraph Companies) As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1914

Uniform System Of Accounts For Telegraph And Cable Companies (Exclusive Of Wireless Telegraph Companies) As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Uniform System Of Accounts For Electric Railways Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1914, Effective On July 1, 1914, United States. Interstate Commerce Commission Jan 1914

Uniform System Of Accounts For Electric Railways Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1914, Effective On July 1, 1914, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Classification Of Investment In Road And Equipment Of Steam Roads, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry, Walter Sherman Gifford, Pierre S. Du Pont, William A. Harriman Jan 1914

Classification Of Investment In Road And Equipment Of Steam Roads, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry, Walter Sherman Gifford, Pierre S. Du Pont, William A. Harriman

Federal Publications

This Classification of Investment in Road and Equipment supersedes the Classification of Expenditures for Road and Equipment, First Revised Issue, effective July 1, 1907, with the Supplement thereto, effective July 1, 1908, and also the Classification of Expendi-ures for Additions and Betterments, First Revised Issue, effective July 1, 1910. It also supersedes conflicting instructions contained in Accounting Bulletin No. 8. The plan of merging the accounts of expenditures for additions and betterments with the accounts for investment in road and equipment provides that carriers' records shall be kept in such form that the expenditures for additions and betterments may be …


Classification Of Income, Profit And Loss, And General Balance Sheet Accounts For Steam Roads, George O. Knapp, Burton B. Mason, A. V. Swarthout, United States. Department Of Agriculture Jan 1914

Classification Of Income, Profit And Loss, And General Balance Sheet Accounts For Steam Roads, George O. Knapp, Burton B. Mason, A. V. Swarthout, United States. Department Of Agriculture

Federal Publications

This Classification of Income, Profit and Loss, and General Balance Sheet Accounts supersedes the Form of Income and Profit and Loss Statement for Steam Roads, First Issue, effective July 1, 1912, and the Form of General Balance Sheet Statement, First Revised Issue, effective June 15, 1910. It also supersedes conflicting instructions in Accounting Bulletin No. 8. The general and special instructions contain a comprehensive statement of the principles underlying the classification, indicating generally the application of the accounting rules. The attention of accounting officers is called to the importance of requiring all employees who are assigned to accounting work in …


Cobb's System Of Dental Bookkeeping; Instruction Book: Prepared For The General Practitioner By A Dentist Who Was Formerly An Accountant And Auditor: Set Consists Of Cobb's Appointment-Day Book, Cobb's Loose Leaf Ledger, Cobb's Cash-Journal; System Of Dental Bookkeeping: Instruction Book; Instruction Book: Cobb's System Of Dental Bookkeeping, Whitfield Cobb Jan 1914

Cobb's System Of Dental Bookkeeping; Instruction Book: Prepared For The General Practitioner By A Dentist Who Was Formerly An Accountant And Auditor: Set Consists Of Cobb's Appointment-Day Book, Cobb's Loose Leaf Ledger, Cobb's Cash-Journal; System Of Dental Bookkeeping: Instruction Book; Instruction Book: Cobb's System Of Dental Bookkeeping, Whitfield Cobb

Individual and Corporate Publications

These instructions are purposely given in great detail so that they may be easily understood by any one with no previous knowledge of bookkeeping. The set of books consists of only three: Ledger, Appointment-Day Book, and Cash-Journal. These books are designed to meet the needs of the average dentist with a general practice, large or small, and to give him a maximum of information in regard to the financial condition of his practice with a minimum of bookkeeping. As the average dentist keeps on hand most of the time about the same stock of supplies, the taking of an inventory …


Electric Light Accounts And Their Significance, Henry Moore Edwards Jan 1914

Electric Light Accounts And Their Significance, Henry Moore Edwards

Individual and Corporate Publications

A modern public service corporation needs, in this day and generation, a system of accounts which will enable it to keep track of its affairs and from which all necessary information may be obtained either by those charged with the conduct of the corporation or by the governmental authority under whose jurisdiction it happens to be. This book contains a description of what is believed to be such a system of accounts, as designed for one particular type of public service corporation, the electric lighting company.


Guide To The Study Of Auditing, Samuel F. Racine, Robert Hiester Montgomery Jan 1914

Guide To The Study Of Auditing, Samuel F. Racine, Robert Hiester Montgomery

Individual and Corporate Publications

A careful analysis of the leading text book on auditing arranged in question form for the purpose of facilitating study. Every page of the text book was carefully analyzed and special questions were prepared to bring out each important point mentioned so that the student is guided directly to the particular information he should secure from each chapter and, by endeavoring to answer the questions after completing a chapter, can readily determine the result of his effort. Instructors and students who are using this book find it invaluable.


Classification Of Operating Revenues And Operating Expenses Of Steam Roads, Metropolitan Life Insurance Company. Policyholders Service Bureau Jan 1914

Classification Of Operating Revenues And Operating Expenses Of Steam Roads, Metropolitan Life Insurance Company. Policyholders Service Bureau

Federal Publications

Accounts are provided in this classification for the revenues and expenses of operations which heretofore have been classed as auxiliary or outside operations. The purpose in merging these accounts has been to secure a statement of revenues and expenses in connection with the operation of all physical property the cost of which is includible in the accounts for investment in road and equipment. The accounts for maintenance of physical property have been arranged to correspond with those for the investment in such property. Depreciation accounts have been provided for the current depreciation of fixed improvements, although until further directed the …


Regulations To Govern The Destruction Of Records Of Steam Roads, United States. Interstate Commerce Commission Jan 1914

Regulations To Govern The Destruction Of Records Of Steam Roads, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Classification Of Investment In Pipelines, Pipe Line Operating Revenues And Pipe Line Operating Expenses Of Carriers By Pipe Lines, Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1915, Effective On January 1, 1915, United States. Interstate Commerce Commission Jan 1914

Classification Of Investment In Pipelines, Pipe Line Operating Revenues And Pipe Line Operating Expenses Of Carriers By Pipe Lines, Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1915, Effective On January 1, 1915, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Supplement To First Issue Of The Uniform System Of Accounts For Telephone Companies, Class A And Class B, As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Effective On January 1, 1915, United States. Interstate Commerce Commission Jan 1914

Supplement To First Issue Of The Uniform System Of Accounts For Telephone Companies, Class A And Class B, As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Effective On January 1, 1915, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Instructions For Cost Keeping, United States. Department Of Commerce. Lighthouse Service Jan 1914

Instructions For Cost Keeping, United States. Department Of Commerce. Lighthouse Service

Federal Publications

1. The object of this system of cost keeping is to furnish correct information as to the actual cost of every important feature of the work of the Lighthouse Service, This information is of value in preparing estimates, in planning work, in effecting economies, and in comparing the efficiency of different districts, vessels, apparatus, methods, etc. The proposed system is made as simple as practicable, in order to avoid expense and to avoid obscuring the important facts. Separate costs will be kept only of the more important features and classes of expenditures; certain general operating costs, such as tender service …