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Articles 16381 - 16410 of 17224

Full-Text Articles in Business

Analytical Balance Sheets For Industrials, C. E. Woods Jan 1922

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 Jan 1922

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.


Year-Book 1922, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Chicago, Illinois, September 19 And 20, 1922, American Institute Of Accountants Jan 1922

Year-Book 1922, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Chicago, Illinois, September 19 And 20, 1922, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Cost Accounting System For A Bank, Alexander Hamilton Institute Jan 1922

Cost Accounting System For A Bank, Alexander Hamilton Institute

Publications of Accounting Associations, Societies, and Institutes

A banking institution is of the same fiber as the ordinary industrial enterprise, subject to the same ills, responsive to the same treatment. In the industrial plant, cost of units of production must be known in order that a profit may be realized. Likewise in a bank, the cost of units of service must be found, to the same end. In manufacturing, each customer's order must bear its own proportion of expense, and in banking each customer's account should bear its pro rata share of the cost of operation. If, then, a banker can by some means test an account …


Income-Tax Department, Stephen G. Rusk Jan 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners Jan 1922

Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners

Association Sections, Divisions, Boards, Teams

The following information is intended to answer inquiries from persons seeking advice in regard to membership in the American Institute of Accountants. It is believed that the information is sufficiently explicit to answer any reasonable inquiry which may be made.


Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1922, American Institute Of Accountants Jan 1922

Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1922, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Constitution And By-Laws, American Institute Of Accountants Foundation Jan 1922

Constitution And By-Laws, American Institute Of Accountants Foundation

Association Sections, Divisions, Boards, Teams

No abstract provided.


Uniform Accounting System For General Hospitals -- Instruction Bulletin; Instruction Bulletin -- A Uniform Accounting System For General Hospitals, Pennsylvania. Department Of Public Welfare Jan 1922

Uniform Accounting System For General Hospitals -- Instruction Bulletin; Instruction Bulletin -- A Uniform Accounting System For General Hospitals, Pennsylvania. Department Of Public Welfare

State Publications

While many of the hospitals of the State already had a complete accounting system, it was true that many others were not prepared to furnish the Department of Public Welfare with the data essential to a consideration of their applications for appropriations. It was for that reason that it was deemed essential that a uniform system of accounting be devised and furnished to all of the hospitals of the State which receive aid from the General Assembly. At the same time it was fully appreciated that a uniform system of accounting would be of great value to the hospitals. Such …


Examination [1922], Virginia State Board Of Accountancy Jan 1922

Examination [1922], Virginia State Board Of Accountancy

State Publications

The examination consists of Commercial Law, Practical Accounting --Part I, Theory of Accounts, Practical Accounting--Part II, and Auditing.


Uniform System Of Accounts For Water Companies, Edward Field Jan 1922

Uniform System Of Accounts For Water Companies, Edward Field

State Publications

In accordance with the provisions of Chapter 199 of the Public Acts of 1921, this Commission hereby prescribes the method for keeping the accounts pertaining to water companies, which method shall be known and designated as, Uniform System of Accounts for Water Companies, Prescribed by The Public Utilities Commission of The State of Connecticut, a copy whereof is hereto annexed. It is hereby ordered that on and after January 1, 1922, every water company as defined herein will be required to carry on its books the accounts herein prescribed or defined, in so far as the same are pertinent to …


Classification Of Accounts For Sugar Estates, Charles E. Wermuth Jan 1922

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 …


National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellee. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Peyton Gordon, Vernon E. West Jan 1922

National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellee. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Peyton Gordon, Vernon E. West

Federal Publications

This appeal involves the question of whether or not the appellant, National Association of Certified Public Accountants, a corporation, may be enjoined from issuing so-called degrees of certified public accountant. Original item in Boxno. 0409


With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton Jan 1922

With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton

Publications of Accounting Associations, Societies, and Institutes

Accounting, either as a profession or as a part of a concern's employed organization, has an opportunity, already arrived, to merit real recognition as a positive factor in business control and management; in fact, the new order of things has made it necessary for other departments to ask accounting to meet the issue which in turn compels accounting to look beyond the ordinary 1 plus 1 equals 2, or whether an amount should be listed under liabilities or deducted from some asset item. Accounting must get out of the confinement of mere bookkeeping, see the sunrise of a new day …


Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities Jan 1922

Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Special Bulletin No. 11 (1921, December); Balance-Sheets; Accounting For Special Industries And Trades; Non-Par-Value-Shares; Automobile Insurance Companies, American Institute Of Accountants. Library And Bureau Of Information Dec 1921

Special Bulletin No. 11 (1921, December); Balance-Sheets; Accounting For Special Industries And Trades; Non-Par-Value-Shares; Automobile Insurance Companies, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.


Income-Tax Department, Stephen G. Rusk Dec 1921

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk Nov 1921

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Special Bulletin No. 10 (1921, October); Cash Commissions; Consolidations; Fire Losses; Royalty On Sand; Non-Par-Value Shares; Bonds; Discounts; Depreciation; Amounts Due From Officers And Employees; Overhead Expenses, American Institute Of Accountants. Library And Bureau Of Information Oct 1921

Special Bulletin No. 10 (1921, October); Cash Commissions; Consolidations; Fire Losses; Royalty On Sand; Non-Par-Value Shares; Bonds; Discounts; Depreciation; Amounts Due From Officers And Employees; Overhead Expenses, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.


Income-Tax Department, Stephen G. Rusk Oct 1921

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Special Bulletin No. 09 (1921, September); Depreciation For Brick Manufacture; Wholesale Bakeries; Taxicabs; Steamship Companies; Funded Debt; By-Products; Non-Par Value Shares; Dividends; Mortgages, American Institute Of Accountants. Library And Bureau Of Information Sep 1921

Special Bulletin No. 09 (1921, September); Depreciation For Brick Manufacture; Wholesale Bakeries; Taxicabs; Steamship Companies; Funded Debt; By-Products; Non-Par Value Shares; Dividends; Mortgages, American Institute Of Accountants. Library And Bureau Of Information

Newsletters

No abstract provided.


Why Not Lessen The Evils Of Present Taxation?, Elijah W. Sells Sep 1921

Why Not Lessen The Evils Of Present Taxation?, Elijah W. Sells

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk Sep 1921

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


The Alarm Clock, Volume 1, Number 4, August 1, 1921, Horwath & Horwath Aug 1921

The Alarm Clock, Volume 1, Number 4, August 1, 1921, Horwath & Horwath

Individual and Corporate Publications

No abstract provided.


Fallacies Of The Sales Tax, Walter A. Staub Aug 1921

Fallacies Of The Sales Tax, Walter A. Staub

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk Aug 1921

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk Jul 1921

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Correspondence: Claims For Refund Of Tax On Stock Dividends, Robert H. Montgomery Jul 1921

Correspondence: Claims For Refund Of Tax On Stock Dividends, Robert H. Montgomery

Journal of Accountancy

No abstract provided.


Appraisals And Income Tax, L. H. Olson Jul 1921

Appraisals And Income Tax, L. H. Olson

Journal of Accountancy

No abstract provided.


Income-Tax Department, Stephen G. Rusk Jun 1921

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.