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Twentieth Century Brewery Accounting, Allen R. Smart Jan 1912

Twentieth Century Brewery Accounting, Allen R. Smart

Individual and Corporate Publications

The up-to-date brewer is compelled to follow the precepts of other manufacturers and give careful attention to the accounting system and ascertain accurate costs in each department, in order to successfully show satisfactory profits. It is no longer sufficient to know the cost of brewing, distribution, taxes, administration expenses and interest per barrel, but it is essential for the modern brewery manager to know the cost for each department, separately, before he can hope to successfully compete with other concerns. He must know exactly, what it costs per barrel in wagons for city keg beer; what it costs in the …


Efficiency In Public Management, Frederick Albert Cleveland Jan 1912

Efficiency In Public Management, Frederick Albert Cleveland

Individual and Corporate Publications

In a word my conclusion is this: that more than any private business or undertaking, the public office is in need of agencies which may develop complete, accurate, and prompt information about the business in hand; that efficient administration depends on the erection of well-equipped conning towers; that without instruments of precision, not only is the officer handicapped, but the public is without the means of making government responsible; between the government and the people is an impassable gulf and an impenetrable darkness, which produce discontent and suspicion, on the one hand, and deprive the officer of his support necessary …


Brewery Accounting: The Study Of The Accounts Of A Modern Brewery, George Wilkinson Jan 1912

Brewery Accounting: The Study Of The Accounts Of A Modern Brewery, George Wilkinson

Individual and Corporate Publications

With the science of Brewing still in process of development, with many clever men and deep students devoting their lives to working out the problems that beset the practical Brewer, we find the books of account of some Breweries to be still in the medieval ages. The bookkeeper jogs along from week to week, until the end of the fiscal year is reached; then come the annual inventory and the closing of the books. A modern cost system of bookkeeping is one that will show the cost per unit in each department. This is easy of accomplishment in a. Brewery, …


Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean Jan 1912

Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean

Individual and Corporate Publications

The titles of the cirulcars are: No.1 Inventory of Equipment, June 1, 1912, 12 O'Clock Noon; No. 2 Agents' Monthly Balance Sheets; No. 3 Fidelity Bonds; No. 4 Foreign Postal Remittances; No. 5 Joint Vouchers, Wells Fargo & Co. and Western Express Company; No. 6 Waybills Reported on Supplementary Statements; No. 7 J.H. Addicks appointed Auditor of Express Receipts; No. 8 Daily Audit of Cash in Hands of Assistant Treasurer; No. 9 Paid Money Orders, Travelers and C.O.D. Checks; No. 10 Analysis of Unadjusted Items. Bulletin titles are: No. 1 Accounting Instructions -- Bulletins and Circulars; No. 2 Subscription lists; …


Uniform Classification Of Accounts For Gas Corporations, California. Railroad Commission Jan 1912

Uniform Classification Of Accounts For Gas Corporations, California. Railroad Commission

State Publications

This uniform system of accounts for gas corporations is established and issued by the Railroad Commission of the State of California in accordance with provisions of section 48 of law of 1911, known as the "Public Utilities Act" in effect March 23, 1912.


Checking And Auditing System Used In The Saint Paul Hotel, St. Paul, Minn. Installed By The National Cash Register Company, Dayton, Ohio; National Checking And Auditing System For Hotels, National Cash Register Company Jan 1912

Checking And Auditing System Used In The Saint Paul Hotel, St. Paul, Minn. Installed By The National Cash Register Company, Dayton, Ohio; National Checking And Auditing System For Hotels, National Cash Register Company

Individual and Corporate Publications

When the new St. Paul Hotel of St. Paul. Minn., opened in April, 1910, it was fully equipped with National Cash Registers. After experience with other systems in various hotels, the management, after a thorough investigation, decided that a complete National Cash Register system would give them the best control in handling the business of their new hotel. This system has now been in operation for more than two years and has done the work expected of it. That this is the most complete hotel auditing system ever devised, will be understood by reading this book. It is based entirely …


Report Of Educational Committee Of The American Association Of Public Accountants Giving Information Of The Department Of Commerce, Accounts And Finance Of One Hundred Of The Leading Universities In The United States, American Association Of Public Accountants Jan 1912

Report Of Educational Committee Of The American Association Of Public Accountants Giving Information Of The Department Of Commerce, Accounts And Finance Of One Hundred Of The Leading Universities In The United States, American Association Of Public Accountants

AICPA Committees

No abstract provided.


Year-Book (Twenty-Fifth Anniversary). Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Chicago, September 16th, 17th, 18th, And 19th, 1912, American Association Of Public Accountants Jan 1912

Year-Book (Twenty-Fifth Anniversary). Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Chicago, September 16th, 17th, 18th, And 19th, 1912, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Support For The Corporation Tax Amendment, American Association Of Public Accountants. Committee On Federal Legislation Dec 1911

Support For The Corporation Tax Amendment, American Association Of Public Accountants. Committee On Federal Legislation

Journal of Accountancy

No abstract provided.


Letter To Henry A. Niles Re: Securing An Amendment To The Corporation Excise Tax Law, Edward L. Suffern, American Association Of Public Accountants Oct 1911

Letter To Henry A. Niles Re: Securing An Amendment To The Corporation Excise Tax Law, Edward L. Suffern, American Association Of Public Accountants

American Institute of Accountants

No abstract provided.


Corporation Tax Amendment: Bill Promoted By Accountants To Be Introduced, American Association Of Public Accountants. Committee On Federal Legislation Oct 1911

Corporation Tax Amendment: Bill Promoted By Accountants To Be Introduced, American Association Of Public Accountants. Committee On Federal Legislation

Journal of Accountancy

No abstract provided.


Enclosed With This Circular Letter Are Two Copies Of Preamble And Resolutions Submitted At A Meeting In The Chamber Of Commerce Of The State Of New York, Held On Thursday, May 4, 1911., American Association Of Public Accountants. Committee On Federal Legislation May 1911

Enclosed With This Circular Letter Are Two Copies Of Preamble And Resolutions Submitted At A Meeting In The Chamber Of Commerce Of The State Of New York, Held On Thursday, May 4, 1911., American Association Of Public Accountants. Committee On Federal Legislation

American Institute of Accountants

No abstract provided.


Special Excise Tax On Corporations, United States. Treasury Department Feb 1911

Special Excise Tax On Corporations, United States. Treasury Department

Journal of Accountancy

No abstract provided.


Publicity Of Financial Affairs Of Corporations; Should Advertising Expenditures Be Charges As An Investment Or As An Expense, Elijah Watt Sells Jan 1911

Publicity Of Financial Affairs Of Corporations; Should Advertising Expenditures Be Charges As An Investment Or As An Expense, Elijah Watt Sells

Haskins and Sells Publications

An Address delivered before the Convention of Associated Advertising clubs of America, Boston, August 2, 1911;


Year-Book (Twenty-Fourth Anniversary). Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In San Francisco, California, September 19th, 20th, And 21st, 1911., American Association Of Public Accountants Jan 1911

Year-Book (Twenty-Fourth Anniversary). Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In San Francisco, California, September 19th, 20th, And 21st, 1911., American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Electric Railways In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1911

Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Electric Railways In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

Under date of April 16, 1910, there was issued Accounting Bulletin No. 5, which contained answers to various accounting questions bearing upon the interpretation of certain classifications for electric railway companies, prescribed by the Interstate Commerce Commission to become effective on January 1, 1909. The cases in Accounting Bulletin No. 5 are repeated in this Accounting Bulletin No. 7, a few of them being in amended form. Thus Accounting Bulletin No. 7 contains a file of important cases relating to the classifications for electric railways that were approved for publication before December 1, 1911. As a matter of information, it …


Uniform System Of Accounts For Telephone Corporations, New York (State). Public Service Commission. 2nd District Jan 1911

Uniform System Of Accounts For Telephone Corporations, New York (State). Public Service Commission. 2nd District

State Publications

That the Uniform System of Accounts for Telephone Corporations, with the text thereto, prepared under the direction of this Commission and embodied in printed form, a copy of which is before the Commission, be and the same is hereby approved. That the said Uniform System of Accounts for Telephone Corporations be and is hereby prescribed for the use of all telephone corporations subject to the provisions of the Public Service Commissions Law of the State of New York, in the keeping and recording of their accounts; that a copy of the said Uniform System of Accounts for Telephone Corporations be …


Uniform Classification Of Accounts For Water Utilities, Nevada. Public Service Commission Jan 1911

Uniform Classification Of Accounts For Water Utilities, Nevada. Public Service Commission

State Publications

This circular embraces the uniform classification of accounts for water utilities prescribed and issued by the Public Service Commission under date of June, 1911, and the detailed text of instructions to accompany such classification, prepared under the provisions of Chapter 162 of the Statutes of 1911, known as the Public Utilities Law: Uniform Accounting by Utilities.


Uniform Classification Of Accounts For Electric Utilities, Nevada. Public Service Commission Jan 1911

Uniform Classification Of Accounts For Electric Utilities, Nevada. Public Service Commission

State Publications

This circular embraces the uniform classification of accounts for electric utilities prepared under the provisions of Chapter 162 of the Statutes of 1911, known as the Public Utilities Law: Uniform Accounting by Utilities.


Classification Of Operating Revenues Of Carriers By Water, United States. Interstate Commerce Commission Jan 1911

Classification Of Operating Revenues Of Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This Classification of Operating Revenues, with the text pertaining thereto, is issued in accordance with an order of the Interstate Commerce Commission, a copy of which will be found immediately preceding this letter. In formulating this classification, it has been the endeavor of the Bureau of Statistics and Accounts to enlist the cooperation of the various associations representing the carriers by water throughout the United States. With the exception of the American Steamship Association, the assistance received has been rendered by the representatives of individual carriers rather than by the associations of which these carriers are members. All suggestions and …


Accounting System Of An Ice Company, J. M. Bluim Jan 1911

Accounting System Of An Ice Company, J. M. Bluim

Individual and Corporate Publications

During recent years ice dealers generally have been giving considerable attention to the subject of accounting and many of them are beginning to realize the advantages of modern methods in the Accounting Department of their business. The interest displayed by the dealers in this subject and the opportunities afforded the writer to make a careful study of accounting methods through and by means of his connection with a large number of ice companies when acting in the capacity of Auditor, Accountant or Systematizer, caused the writer to publish this book. The information necessary for the work has been obtained by …


Rules For Accounting, October 1, 1911, E. E. Honn, Wells Fargo & Company Express Jan 1911

Rules For Accounting, October 1, 1911, E. E. Honn, Wells Fargo & Company Express

Individual and Corporate Publications

A new system of agency accounting will take effect October 1st, and the instructions contained in this book applying thereto are for the use of Wells Fargo & Company's employes. In view of the important changes that have been made, it is expected that all employes will thoroughly familiarize themselves with these rules, so errors in billing, reporting, etc., may be obviated and the transaction of the business carried on with expedition.


Regulations Prescribing A Uniform System Of Accounts For Water Companies, Maryland. Public Service Commission Jan 1911

Regulations Prescribing A Uniform System Of Accounts For Water Companies, Maryland. Public Service Commission

State Publications

On and after July 1, 1911, every water company engaged in the collecting, selling and distributing water, and every water company not engaged in operation, shall keep upon its books the accounts prescribed or defined in Schedule A so far as the said accounts are pertinent to the facts and circumstances of the said company. The term water company is used herein in the sense defined in the Public Service Commission Law.


Uniform Classification Of Accounts For Gas Utilities, 1911, Nevada. Public Service Commission Jan 1911

Uniform Classification Of Accounts For Gas Utilities, 1911, Nevada. Public Service Commission

State Publications

No abstract provided.


Corporation Tax Law: Letters Dated 1909 And 1911, American Institute Of Accountants Jan 1911

Corporation Tax Law: Letters Dated 1909 And 1911, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Personal Property Tax—A Symposium, David Parker Fackler, E. L. Heydecker, Henry De Forest Baldwin, Edward L. Suffern, Walter A. Staub, A. C. Pleydell Jul 1910

Personal Property Tax—A Symposium, David Parker Fackler, E. L. Heydecker, Henry De Forest Baldwin, Edward L. Suffern, Walter A. Staub, A. C. Pleydell

Journal of Accountancy

No abstract provided.


Income Tax Amendment Should Be Ratified., Lawson Purdy May 1910

Income Tax Amendment Should Be Ratified., Lawson Purdy

Journal of Accountancy

No abstract provided.


Insert No Ambiguity Into The Constitution, Austin G. Fox May 1910

Insert No Ambiguity Into The Constitution, Austin G. Fox

Journal of Accountancy

No abstract provided.


Income Tax. An Illuminating Discussion Of The Pending Amendment To The Constitution, American Association Of Public Accountants May 1910

Income Tax. An Illuminating Discussion Of The Pending Amendment To The Constitution, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Income Tax Sound In Law And Economics., William E. Borah May 1910

Income Tax Sound In Law And Economics., William E. Borah

Journal of Accountancy

No abstract provided.