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Full-Text Articles in Business

Corporation Income Tax Policy, Dee D. Sturges Jun 1948

Corporation Income Tax Policy, Dee D. Sturges

Economics ETDs

Randolph E. Paul's recent book, Taxation for Prosperity, more nearly coincides with the purpose of this study. The historical approach is used, and an attempt is made to formulate a more or less consistent policy for the immediate future. It covers the subject of federal taxation with emphasis on income taxes, but both the individual and corporation income tax are considered together with estate and trust taxes. In view of the proposal now before Congress to integrate the latter with the former taxes, this comprehensive treatment has merit.

However, this study is limited in scope and further differs from …


An Analysis Of A Working Cost System, Howard M. Shlefstein Jun 1948

An Analysis Of A Working Cost System, Howard M. Shlefstein

Anderson School of Management Theses & Dissertations

In writing this thesis, an endeavor will be made to familiarize the reader with some of the basic fundamentals of cost accounting. This familiarization will consist of definitions, of nomenclature indigenous to cost accounting. Then an attempt will be made to introduce the various elements which affect the final cost of the finished product in a cost accounting system. This done, the discussion will proceed to illustrate and compare the different types of cost accounting systems generally used in industry today. Having furnished the reader with a brief background of cost accounting, the discussion will analyze the cost system currently …