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Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission

Federal Publications

This accounting bulletin contains the interpretations of the classifications embodied in the Uniform System of Accounts for Electric Railways as they appeared in Accounting Bulletin No. 9, effective July 1, 1915, together with the interpretations which have been made since that date. It seems desirable to bring the latter-mentioned interpretations to the attention of accounting officers, and, for convenience, all interpretations made to date are included in this bulletin, which now supersedes Bulletin No. 9.


Accounting Records For Country Creameries, John R. Humphrey, G. A. Nahstoll, United States. Department Of Agriculture Jan 1917

Accounting Records For Country Creameries, John R. Humphrey, G. A. Nahstoll, United States. Department Of Agriculture

Federal Publications

Owing to the lack of specific information in regard to accounting in farmers' creameries, it has been necessary in the past for each secretary, using whatever knowledge of commercial accounting he possessed, to devise a system which in his opinion would best suit the specific requirements of the business, the essential forms being selected from the many which have been placed upon the market by publishing houses catering to the creamery trade. No uniform system was available which could be applied to the needs of practically all country creameries; hence, systems of accounting are practically as numerous as creameries. A …


Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines Jan 1917

Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines

Federal Publications

Prior to the actual development of an oil property it is difficult to determine the quantity of oil under the property and the rate at which this oil can be brought to the surface factors that determine the ultimate value of the property. Consequently, there has been much confusion in devising accounting systems that, during the entire life of a property, will show costs and profits from which the producer can determine whether his property is being worked at a profit or otherwise. The Bureau of Mines publishes this report in recognition of a distinct need for a simple treatise …


Income Tax Service 1917, Corporation Trust Company Jan 1917

Income Tax Service 1917, Corporation Trust Company

Individual and Corporate Publications

No abstract provided.


Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk Jan 1917

Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk

Individual and Corporate Publications

Whereas, Carl H. Nau, Stephen G. Rusk and Charles L. Swearingen have been for many years associated as partners under the firm name and style of NAU, RUSK & SWEARINGEN in the general practice of public accounting and have so conducted their business that a goodwill of great value has accrued thereto, and whereas, the said partners desire to provide for the indefinite continuance of said business under the aforesaid firm name through survivors and successors to the end that the goodwill thereof may be preserved, and whereas, the said partners further desire to so organize said business that competent …


Automobile Accounting, C. T. Mccormack Jan 1917

Automobile Accounting, C. T. Mccormack

Individual and Corporate Publications

Years of experience in the office and schoolroom have convinced the author that the best method of teaching the principles of bookkeeping and accounting, that they may be permanently fixed in the mind of the student so that he may be able to put them into practice, is by having him record business transactions. This set is intended to teach the principles of automobile bookkeeping, the advantages of a special ruled Cash Book, the carbon copy Sales Book, the special ruling of the Purchase Book, the carbon copy Customer's Ledger, and other short cut methods helpful to the bookkeeper. The …


Treatise On Increasing Bakery Efficiency. Specimens For Figuring Costs, Expenses And Results., Julius E. Wihlfahrt Jan 1917

Treatise On Increasing Bakery Efficiency. Specimens For Figuring Costs, Expenses And Results., Julius E. Wihlfahrt

Individual and Corporate Publications

The tendency among some of the bakers to conduct their business without an adequate system for determining the relative costs has led a number of them to fail. To-day forces are at work which compel all bakers to have a system. This they need in order to be successful and the more comprehensive the method employed the greater is the individual chance for success. To state that the baker must make his profit out of what he formerly wasted may not be out of place. He must stop the old leak, that means his present-day profit.


Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case Jan 1917

Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case

Individual and Corporate Publications

The books to be kept in this system are a voucher register, a cash book and a ledger. The voucher register will contain a record of every bill to be paid and will show the ledger account to which it belongs. It will, therefore, serve as the controlling account for the ledger.


This Pamphlet Contains Reprints Of The 1. Act Of August 5, 1909—Part Relating To Excise Tax On Corporations Only. 2. Act Of October 3, 1913—Part Relating To Income Tax On Corporations Only. 3. Act Of Sept. 8, 1916, As Amended By Act Of Oct. 3, 1917 —Part Relating To Income Tax Only. 4. Act Of October 3, 1917—War Income Tax Only. 5. Act Of Oct. 3, 1917—Title X—Administrative (In Part)., Corporation Trust Company Jan 1917

This Pamphlet Contains Reprints Of The 1. Act Of August 5, 1909—Part Relating To Excise Tax On Corporations Only. 2. Act Of October 3, 1913—Part Relating To Income Tax On Corporations Only. 3. Act Of Sept. 8, 1916, As Amended By Act Of Oct. 3, 1917 —Part Relating To Income Tax Only. 4. Act Of October 3, 1917—War Income Tax Only. 5. Act Of Oct. 3, 1917—Title X—Administrative (In Part)., Corporation Trust Company

Individual and Corporate Publications

No abstract provided.


Economic Status Of The Public Accountant, Charles Edwin Warn Jan 1917

Economic Status Of The Public Accountant, Charles Edwin Warn

Individual and Corporate Publications

Within the experience of most all practicing Public Accountants, there comes to mind with pointed emphasis the fact that our functional utility is not fully understood by the general public in business life. A logical solution whereby this void will be reduced, consists of bringing the curve of "Service" to a closer ratio of co-ordination with the curve of "Public Requirements." A thorough understanding, and therefore a freer use by the Public Accountant, of the scientific laws and principles of economics as related to industrial endeavor, would, in the writer's opinion, have more potentiality for remedy of this void, than …


Methods Of Taxing War Profits Compared, George Oliver May, Wisconsin Gas Association, Wisconsin Electrical Association Jan 1917

Methods Of Taxing War Profits Compared, George Oliver May, Wisconsin Gas Association, Wisconsin Electrical Association

Individual and Corporate Publications

To the Editor of The New York Times: In the discussion of the pending finance bill reference is frequently made to the taxation of war profits in England. In general the position is stated to be that in England 80 per cent. of the excess profits are taken by the government, and there is, broadly speaking, no complaint, whereas here it is claimed that substantially lower rates of taxation will work incalculable harm to industry.


Executive Budget In Relation To Governmental Accounting -- The Sinews Of War... And Peace!, Harvey S. Chase Jan 1917

Executive Budget In Relation To Governmental Accounting -- The Sinews Of War... And Peace!, Harvey S. Chase

Individual and Corporate Publications

How can sinews of war have anything to do with The Executive Budget? Why should peace be contrasted with sinews of war and then correlated to the government! Sinews of war is old as a quotation, almost as old as war itself. The financing of the belligerent powers is before our eyes, the sinews peer at us from the pages of every paper. We, as people, are interested in these sinews not primarily as those of war but as those of peace. How ought we to be interested intelligently in the sinews of peace, then! What demands ought we to …


Booklet Of Instructions For Hardware Age System Of Simplified Accounting For Hardware Retailers, T. W. Snead Jan 1917

Booklet Of Instructions For Hardware Age System Of Simplified Accounting For Hardware Retailers, T. W. Snead

Individual and Corporate Publications

Hardware Age has for a number of months developed and worked out a simple system of accounting for hardware retailers which will not only tell the retailer whether he is making a profit or a loss, but will tell him many other things most vital and important to his business.


Pace Student, Vol.2 No. 11, October, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 11, October, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 12, November, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 12, November, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 3, February, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 3, February, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 10, September, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 10, September, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 2, January, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 2, January, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 8, July, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 8, July, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 7, June, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 7, June, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 4, March, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 4, March, 1917, Pace & Pace

The Pace Student

No abstract provided.


System Of Accounts For Cotton Warehouses, Roy L. Newton, John R. Humphrey, United States. Department Of Agriculture Jan 1917

System Of Accounts For Cotton Warehouses, Roy L. Newton, John R. Humphrey, United States. Department Of Agriculture

Federal Publications

The warehouse receives cotton for the account of another party, provides the owner with a proper place for conserving his product, and gives its receipt as evidence that the cotton has been stored. Upon the integrity and financial standing of the warehouse which issues this receipt depends the value of the receipt, and it should be the desire and aim of every warehouseman to give his receipt its utmost value. The efficiency of a cotton warehouse depends in a very large degree upon its methods of keeping accounts and records of its transactions. The general use of a simple, concise …


Memorandum On Certain Proposals For Federal Taxation Legislation, American Institute Of Accountants Jan 1917

Memorandum On Certain Proposals For Federal Taxation Legislation, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Rules Of Professional Conduct: Prepared By The Committee On Professional Ethics And Approved By The Council April 9, 1917, American Institute Of Accountants. Committee On Professional Ethics Jan 1917

Rules Of Professional Conduct: Prepared By The Committee On Professional Ethics And Approved By The Council April 9, 1917, American Institute Of Accountants. Committee On Professional Ethics

AICPA Committees

Rules of Professional Conduct are eight in number in 1917.


Year-Book 1917, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 18 And 19, 1917, American Institute Of Accountants Jan 1917

Year-Book 1917, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 18 And 19, 1917, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Income Tax Department, John B. Niven Jan 1917

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Dividends And The New Income Tax Law, John T. Kennedy Jan 1917

Dividends And The New Income Tax Law, John T. Kennedy

Journal of Accountancy

No abstract provided.


Letter Sent To The Members And Associates Of The American Institute Of Accountants, W. Sanders Davies, George O. May Jan 1917

Letter Sent To The Members And Associates Of The American Institute Of Accountants, W. Sanders Davies, George O. May

Association Sections, Divisions, Boards, Teams

No abstract provided.


Pace Student, Vol.2 No. 6, May, 1917, Pace & Pace Dec 1916

Pace Student, Vol.2 No. 6, May, 1917, Pace & Pace

The Pace Student

No abstract provided.


Income Tax Department, John B. Niven Dec 1916

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.