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Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1923, American Institute Of Accountants Jan 1923

Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1923, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Examination For The Degree: Certified Public Accountant, Ohio. State Board Of Accountancy Jan 1923

Examination For The Degree: Certified Public Accountant, Ohio. State Board Of Accountancy

State Publications

The examination covers the following areas: Theory of Accounts, Auditing, Practical Accounting, and Commercial Law. There are six examination sessions covering three days. Satisfactory answers to questions and correct solutions of problems will entitle candidates to 100 credits in each subject. Candidates receiving 75 or more credits in each subject will be granted a certificate. Those failing to obtain the required credits in any subject will have to be re-examined in that subject only. In marking papers the Board will take into consideration the intelligence indicated by your answers to questions and solution of problems; also the manner of presentation …


Uniform Classification Of Accounts For Electrical Utilities, Maine. Public Utilities Commission Jan 1923

Uniform Classification Of Accounts For Electrical Utilities, Maine. Public Utilities Commission

State Publications

In accordance with Chapter 129, Section 11 of the Public Laws of 1913 this commission has had prepared under its direction, the follow­ing accounts which shall be known as the "Uniform Classification of Accounts for Electrical Companies" Issue of 1923, and in order that same may become operative.


Uniform Classification Of Accounts For Electric Utilities, Illinois. Commerce Commission Jan 1923

Uniform Classification Of Accounts For Electric Utilities, Illinois. Commerce Commission

State Publications

This classification of accounts, both as to the structure of the accounting system and the rules pertaining thereto, is in conformity with the Uniform Classification of Accounts recommended by the National Association of Railway and Utilities Commissioners except where modifications were necessary in view of local conditions in Illinois. In an appendix to this pamphlet will be found the report of the Committee on Statistics and Accounts of the National Association, showing the manner in which the Committee dealt with the problem of bringing to a culmination the efforts to provide a uniform system of accounts suitable for use in …


Regulations To Govern The Destruction Of Records Of Electric Railway Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, First Issue Effective On May 1, 1913, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry Jan 1923

Regulations To Govern The Destruction Of Records Of Electric Railway Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, First Issue Effective On May 1, 1913, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry

Federal Publications

No abstract provided.


System Of Accounts And Reports For Building And Loan Associations, George G. Scott Jan 1923

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 …


Inventories, Physical And Perpetual, Alexander Hamilton Institute Jan 1923

Inventories, Physical And Perpetual, Alexander Hamilton Institute

Publications of Accounting Associations, Societies, and Institutes

The taking of a physical inventory, while apparently a simple process, presents several intricacies that lead many factory managers into trouble, and, in a large percentage of instances, the figures obtained are too dubious for general use. In the following Report, the procedure is set forth for taking an inventory the results of which will be accurate and reliable for all purposes. Having obtained correct figures, it is a problem in many plants how to keep them up to date. The solution lies in a perpetual inventory system. Such a system is one of the earmarks of a progressive concern. …


Preliminary Report Of The Committee Appointed By The National Tax Association To Prepare A Plan Of A Model System Of State And Local Taxation, National Tax Association Jan 1923

Preliminary Report Of The Committee Appointed By The National Tax Association To Prepare A Plan Of A Model System Of State And Local Taxation, National Tax Association

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Uniform System Of Accounts For Electric Companies, Kansas. Public Utilities Commission, National Association Of Railway And Utilities Commissioners Jan 1923

Uniform System Of Accounts For Electric Companies, Kansas. Public Utilities Commission, National Association Of Railway And Utilities Commissioners

State Publications

Now on this 27th day of October, 1922, the above matter comes on for final consideration and order by the Commission. It appearing that no uniform system of accounts for electric companies has been authorized by this Commission, and that under the authority of section 8357 of the General Statutes of Kansas for 1915, this Commission should prescribe a system of accounts for such companies, the Commission having investigated the matter and being fully advised therein, finds that the uniform system of accounts for electric companies hereinafter referred to should be adopted, in accordance with the order herein contained.


The Alarm Clock, Volume 2, Number 8, December 1, 1922, Horwath & Horwath Dec 1922

The Alarm Clock, Volume 2, Number 8, December 1, 1922, Horwath & Horwath

Individual and Corporate Publications

No abstract provided.


“Why Should We Have A New Federal Tax Law?” A Reply, Frank W. Thornton Dec 1922

“Why Should We Have A New Federal Tax Law?” A Reply, Frank W. Thornton

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk Dec 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Special Bulletin No. 16 (1922, November); Bonus; Bank Balances; Balance-Sheet; Cafeteria Chain Restaurants; Depreciation Of Wood Working Machinery; Customer's Accounts; Unrealized Gross Profit From Leases; Executorship Accounts; Schools; Financial Acceptance Companies; Department Stores, American Institute Of Accountants. Library And Bureau Of Information Nov 1922

Special Bulletin No. 16 (1922, November); Bonus; Bank Balances; Balance-Sheet; Cafeteria Chain Restaurants; Depreciation Of Wood Working Machinery; Customer's Accounts; Unrealized Gross Profit From Leases; Executorship Accounts; Schools; Financial Acceptance Companies; Department Stores, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.


Why Should We Have A New Federal Tax Law?, Robert H. Montgomery Nov 1922

Why Should We Have A New Federal Tax Law?, Robert H. Montgomery

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk Nov 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Taxation Of Capital Gains, George O. May Nov 1922

Taxation Of Capital Gains, George O. May

Journal of Accountancy

No abstract provided.


Special Bulletin No. 15 (1922, October); Capital Stock; Public Stenographer; Bonus; Bonus Contract; Newsprint Paper Mill; Land Company; Newspapers; Brokers; Moving Expenses, American Institute Of Accountants. Library And Bureau Of Information Oct 1922

Special Bulletin No. 15 (1922, October); Capital Stock; Public Stenographer; Bonus; Bonus Contract; Newsprint Paper Mill; Land Company; Newspapers; Brokers; Moving Expenses, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.


Income-Tax Department, Stephen G. Rusk Oct 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk Sep 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Special Bulletin No. 14 (1922, August); Tannery Equipment; Dividends; Imprest Fund; Bonds; Estate Accounts; Photostat Work, American Institute Of Accountants. Library And Bureau Of Information Aug 1922

Special Bulletin No. 14 (1922, August); Tannery Equipment; Dividends; Imprest Fund; Bonds; Estate Accounts; Photostat Work, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.


Income-Tax Department, Stephen G. Rusk Aug 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Special Bulletin No. 13 (1922, July); Newspaper Subscriptions; Depreciation On Insulation In Cold Storage Warehouses; Balance-Sheets; Capital Stock; Jewelry; Cocoanut Oil Industry; Depreciation On School Buildings, American Institute Of Accountants. Library And Bureau Of Information Jul 1922

Special Bulletin No. 13 (1922, July); Newspaper Subscriptions; Depreciation On Insulation In Cold Storage Warehouses; Balance-Sheets; Capital Stock; Jewelry; Cocoanut Oil Industry; Depreciation On School Buildings, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.


Income-Tax Department, Stephen G. Rusk Jul 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Special Bulletin No. 12 (1922, June); Dividends; Chain Drug Stores; Agents Commissions; Automobile Sales; Stock Without Par Value; Premiums; Certificates, American Institute Of Accountants. Library And Bureau Of Information Jun 1922

Special Bulletin No. 12 (1922, June); Dividends; Chain Drug Stores; Agents Commissions; Automobile Sales; Stock Without Par Value; Premiums; Certificates, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.


Accountants Forum, Volume Ii, Number 8, June 1922, International Accountants Society, Inc. Jun 1922

Accountants Forum, Volume Ii, Number 8, June 1922, International Accountants Society, Inc.

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Correspondence: “Commission Problems Simplified”; Treatment Of Obsolescence, Ward Fuqua, Earl A. Saliers Jun 1922

Correspondence: “Commission Problems Simplified”; Treatment Of Obsolescence, Ward Fuqua, Earl A. Saliers

Journal of Accountancy

No abstract provided.


Plant Accounts In Invested Capital, Lee Perkins May 1922

Plant Accounts In Invested Capital, Lee Perkins

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk May 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Cost Accounting, Address Delivered At The Meeting Of The Iron League Of New York, Held April 13, 1922, F. W. Squires Apr 1922

Cost Accounting, Address Delivered At The Meeting Of The Iron League Of New York, Held April 13, 1922, F. W. Squires

Individual and Corporate Publications

No abstract provided.


Income-Tax Department, Stephen G. Rusk Apr 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.