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Articles 9601 - 9630 of 17244
Full-Text Articles in Business
Minutes Of Trustees' Meeting: The Academy Of Accounting Historians; Minutes Of Annual Business Meeting: The Academy Of Accounting Historians, Alfred Robert Roberts
Minutes Of Trustees' Meeting: The Academy Of Accounting Historians; Minutes Of Annual Business Meeting: The Academy Of Accounting Historians, Alfred Robert Roberts
Accounting Historians Notebook
No abstract provided.
Accounting History Hobbies: Paul Garner's Foreign Travels, Dale L. Flesher
Accounting History Hobbies: Paul Garner's Foreign Travels, Dale L. Flesher
Accounting Historians Notebook
Dr. S. Paul Garner, a life member of the Academy of Accounting Historians, has a hobby that most people only dream about: traveling to accounting-related meetings throughout the world. At the age of 71, Paul is nowhere near ending his travels. This year he plans to visit Brazil, Chile and Peru. In fact, if accounting history is being discussed at a meeting anywhere in the world, Dr. Garner will probably be in attendance.
Message From The President [1983, Vol. 6, No. 1], H. Thomas Johnson
Message From The President [1983, Vol. 6, No. 1], H. Thomas Johnson
Accounting Historians Notebook
No abstract provided.
History In Print [1983, Vol. 6, No. 1], Academy Of Accounting Historians
History In Print [1983, Vol. 6, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Life Members, Academy Of Accounting Historians
Academy Life Members, Academy Of Accounting Historians
Accounting Historians Notebook
The by-laws of The Academy permit two classes of membership: regular and life. They stipulate that "Scholars of distinction in accounting history may be designated life members. Selection of such members shall be made by a committee of members and Trustees appointed by the President of The Academy and its recommendations shall be subject to approval by the Board of Trustees.
Critique On Washington School Of Accountancy, James W. Jones
Critique On Washington School Of Accountancy, James W. Jones
Accounting Historians Notebook
As historians we should be aware of theories, ideas, experiments, and applications and should seek out and record matters pertaining to the profession of accountancy. There were many, many schools, academies, institutes and colleges which were teaching bookkeeping and accounting decades before the Washington School of Accountancy. This article will endeavor to touch the tip of the iceberg.
American Archivist - A Review Article, Dale L. Flesher
American Archivist - A Review Article, Dale L. Flesher
Accounting Historians Notebook
The Summer, 1982, issue of The American Archivist magazine was a special issue devoted to business archives. Because of the importance of business archives to accounting historians, we thought it would be informative to review the articles which appeared in that special issue. Accounting historians may want to inform the archivists with whom they are familiar about the importance of this special issue.
Cpa Client Bulletin, February 1983, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 1983, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 7 No. 2, February 1983, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 7 No. 2, February 1983, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.47, January 17, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.47, January 17, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Letters, Judy Jo Baiamonte, John M. Strefeler
Washington Report, Vol. 12 No.18, June 27, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.18, June 27, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
What's Going On, Edition 83-4 (May-June, 1983), American Institute Of Certified Public Accountants
What's Going On, Edition 83-4 (May-June, 1983), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Accountants' Index. Thirty-First Supplement, January-December 1982, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants
Accountants' Index. Thirty-First Supplement, January-December 1982, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants
Accountants' Index
No abstract provided.
Washington Report, Vol. 12 No.28, September 5, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.28, September 5, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.32, October 3, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.32, October 3, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.7, April 11, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.7, April 11, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.44, December 26, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.44, December 26, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Accounting For Nonrefundable Fees Of Originating Or Acquiring Loans And Acquisition Costs Of Loan And Insurance Activities; Issues Paper (1983 September 20), American Institute Of Certified Public Accountants. Task Force On Accounting For Loan Origination Fees And Initial Direct Costs
Accounting For Nonrefundable Fees Of Originating Or Acquiring Loans And Acquisition Costs Of Loan And Insurance Activities; Issues Paper (1983 September 20), American Institute Of Certified Public Accountants. Task Force On Accounting For Loan Origination Fees And Initial Direct Costs
Issues Papers
No abstract provided.
Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards, 047, American Institute Of Certified Public Accountants. Auditing Standards Board
Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards, 047, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the auditor's consideration of audit risk and materiality when planning and performing an examination of financial statements in accordance with generally accepted auditing standards. Audit risk and materiality affect the application of generally accepted auditing standards, especially the standards of field work and reporting, and are implicit in the auditor's standard report. Audit risk and materiality, among other matters, need to be considered together in determining the nature, timing, and extent of auditing procedures and in evaluating the results of those procedures.
Codification Of Statements On Auditing Standards, Numbers 1 To 44 (1983), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 44 (1983), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Searching For Accounting Paradigms, M. W. E. Glautier
Searching For Accounting Paradigms, M. W. E. Glautier
Accounting Historians Journal
The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms which were available in the past and may be available in the future.
Development Of The Concept Of Corporation From Earliest Roman Times To A.D. 476, Jeffrey L. Patterson
Development Of The Concept Of Corporation From Earliest Roman Times To A.D. 476, Jeffrey L. Patterson
Accounting Historians Journal
The idea of the "modern" business corporation is usually traced to England during the late fifteenth and early sixteenth centuries. However, many corporate attributes can be found in the Stoic's scientific theory of corpora. This theory permeated both Roman law and science and manifested itself in many of the Roman Empire's business and non-business entities. A historical and geographical linkage is suggested between the concept's development in Rome and its eventual appearance in England.
Description Of A Baltimore Merchant's Journal, James W. Jones
Description Of A Baltimore Merchant's Journal, James W. Jones
Accounting Historians Journal
The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries--twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of posting, handling of contra accounts, and unusual transactions. An analysis of these journal entries provides insight into the rules of book-keeping and the economic and domestic lives of the citizens during this period in time.
Economic Activity Of A Grain Mill Located In Bald Eagle Valley, Pennsylvania 1868 To 1872, James Joseph Tucker
Economic Activity Of A Grain Mill Located In Bald Eagle Valley, Pennsylvania 1868 To 1872, James Joseph Tucker
Accounting Historians Journal
In 1831, a grain mill was constructed along Bald Eagle Creek in Unionville, Pennsylvania. The author examines accounting records of this mill from 1868 to 1872 while under the proprietorship of William D. Smith. The economic activities and accounting procedures revealed in this study provide insight into the economic events as perceived and recorded by this proprietorship in immediate post-Civil War times.
Editorial, Edward N. Coffman
Editorial, Edward N. Coffman
Accounting Historians Journal
Since this is the last issue of the Journal for which I have responsibilities as Manuscripts Editor, I would like to reflect on several aspects of the Journal during my term as a member of the Editorial Staff.
Antecedents Of The Income Tax In Colonial America, Robert M. Kozub
Antecedents Of The Income Tax In Colonial America, Robert M. Kozub
Accounting Historians Journal
One of the goals of the present federal income tax system is to tax individuals to the extent of their ability to pay. This concept of vertical equity did not originate in the current century. Analysis of the tax laws of the American colonies results in the conclusion that our colonial forefathers attempted to measure the faculty or ability of individuals when enacting tax legislation. This paper analyzes the varied historic forms of the test to measure the capacity to bear the burden of taxation.
Announcement [1983, Vol. 10, No. 2], Academy Of Accounting Historians
Announcement [1983, Vol. 10, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, July 1983, Accounting and Business Research, spring 1983, and Accounting and Finance May 1983. Also included are the Application for membership.
Accounting Historians Journal, 1983, Vol. 10, No. 2 [Whole Issue]
Accounting Historians Journal, 1983, Vol. 10, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Accounting Myopia: Time To Reconsider The Itc?, Paul A. Janell, Sharon Mckinnon
Accounting Myopia: Time To Reconsider The Itc?, Paul A. Janell, Sharon Mckinnon
Woman C.P.A.
No abstract provided.