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Full-Text Articles in Business

The Trend Of Foreign Trade With Argentina, Wallace Sawyer Jan 1922

The Trend Of Foreign Trade With Argentina, Wallace Sawyer

Bachelors’ Theses

The republic of Argentina is in size the third largest of the American republics. Because of its great length about 2200 miles, its climate and products range from the tropical to the arctic. It has an area of about 1,139,400 square miles. The physical characteristics of the country are generally vast plains with the exception of the western part which is broken up by the Andes Mountains.

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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 …

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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.

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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 …

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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

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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 …

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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.

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Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis Jan 1922

Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis

State Publications

The plan for flood protection included the building of five earth dams across the valleys of the Miami River and its tributaries to form retarding basins, and the improvement of several miles of river channel within the towns and cities of the valley. The dams contain 7,850,000 cubic yards of earth ; their outlet structures contain over 160,000 cubic yards of concrete; the river channel improvements involved the excavation of 4,500,000 cubic yards, and the whole project cost about $30,000,000. Accounting and cost keeping procedure plays a vital part in the development of any industrial or construction project. Familiarity with …

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Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve Jan 1922

Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve

Federal Publications

This Bulletin tells how a diary may be used for keeping certain farm records. Farmers have need of two kinds of accounts�first, those in which are recorded items of a financial nature, such as receipts and expenditures, and, second, those in which are kept records of farm work and production, such as dates of planting and of harvesting, crop yields, feed fed to live stock, etc. On the average farm, where the business is not too large, a diary is a very convenient means of keeping all these records. The farm home and the farm business are intimately associated; the …

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National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellant. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, National Association Of Certified Public Accountants Jan 1922

National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellant. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, National Association Of Certified Public Accountants

Federal Publications

The United States by its attorney for the District of Columbia filed under sec. 793 of the Code a bill against appellant, a corporation, under sec. 599 of the Code. The bill alleged that appellant was holding itself out as empowered to issue degrees or certificates, without any authority of law, in an utterly careless manner, and against the public policy of the District of Columbia. The bill alleges appellant issued to an applicant in Virginia one of its certificates but does not allege anything wrong or unlawful about this. The bill further alleges that certain persons in California perpetrated …

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Announcements, American Institute Of Accountants Jan 1922

Announcements, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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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.

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American Institute Of Accountants. Regional Meetings, American Institute Of Accountants Jan 1922

American Institute Of Accountants. Regional Meetings, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Book Reviews, W. H. Lawton Jan 1922

Book Reviews, W. H. Lawton

Journal of Accountancy

No abstract provided.

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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 …

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Income-Tax Department, Stephen G. Rusk Jan 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.

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Accounting Simplified, G. W. Greenwood Jan 1922

Accounting Simplified, G. W. Greenwood

Individual and Corporate Publications

The object of this series of articles is to outline a method of accounting which gives to the management all information required concerning the business, but without wasting time, money and effort in collecting information which is not desired and which may not be used; and at the same time to furnish the required information by methods simpler, clearer and with less expenditure of time and money than are involved in the system of bookkeeping which they may be using at the present time.

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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 …

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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 …

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Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association Jan 1922

Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association

Individual and Corporate Publications

Now, in order to follow more closely my subject, Consumers' Accounting in the Smaller Utility, let me first explain what is meant by the smaller utility. The Consumers' Accounting Committee issued to company members several months ago a questionnaire regarding their accounting systems. It was evident from the answers received that the most headway would be gained by separating the companies into two classes, the large ones and the small ones, as, for obvious reasons, the accounting system in the large ones differs materially from that in the small ones. The line of demarcation was arbitrarily set at five thousand …

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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.

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Requirements For Original Listing, New York Stock Exchange. Committee On Stock List Jan 1922

Requirements For Original Listing, New York Stock Exchange. Committee On Stock List

Individual and Corporate Publications

An application, conforming to these requirements, signed by an executive officer of the applying corporation, voting trustees, or depositary committees, and nine printed or typewritten copies must be filed with the Secretary of the Exchange at least five days prior to date set for consideration. Applications must be accompanied by the required papers and agreements, and by a check for one hundred dollars for each $1,000,000, or portion thereof, of each class of security (including stock of the par value of $100 per share) or for each 10,000 shares, or portion thereof, of stock of a par value of less …

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Financial Statements, An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates Jan 1922

Financial Statements, An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates

Individual and Corporate Publications

Financial statements are called for by banks in order to get a survey of the financial condition of the risk. Under even the closest and most careful analysis the study of any statement cannot cover the whole risk because there are other elements quite as important as the financial element which in many instances would entirely offset a poor or good financial showing. The elements in analysing a risk can be generally divided into three types. One element in a risk is the financial strength displayed. A second element is the so-called moral risk. The final element is the economic …

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Office Record And Control For Insurance Agents And Brokers, American System Company Jan 1922

Office Record And Control For Insurance Agents And Brokers, American System Company

Individual and Corporate Publications

Insurance Agents and Brokers, whose lasting success is best measured by the thoroughness with which their trade and profession functions, apparently need a more orderly process of accounting and record keeping. The hit-and-miss methods of finances and the resultant cost and worry, a continual search and confusion of records, and an unnecessary waste of clerical time are conditions from which business typical of an Insurance Office greatly suffer. There are two contending factors in the business, one underwriting, the other record keeping, with each dependent upon the other. Underwriting, through its attended field of technical supervision, has reached at least …

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What The Banker Expects From The Accountant, John N. Eaton Jan 1922

What The Banker Expects From The Accountant, John N. Eaton

Individual and Corporate Publications

What does a banker expect an audited statement to show? He expects that it will set forth a correct picture of all the assets and ail the liabilities of the company. And he expects that these various assets and liabilities will be classified and described with sufficient detail and exactness to enable him to form a satisfactory estimate of their value as a basis for granting credit.

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Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports Jan 1922

Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports

Individual and Corporate Publications

The classification of ledger accounts appearing on the following pages is not intended to fit the accounts of any one particular firm, or, in fact, of any one industry. It is at best only a broad treatment of representative accounts used in manufacturing industries. Likewise, the definitions are not intended to apply specifically to accounts found in any one ledger, but are intended to point out the particular group in which any account would fall. In using this classification, it should be remembered that the individual accounts will have to be set up according to the needs of each different …

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Financial Statements: An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates Jan 1922

Financial Statements: An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates

Individual and Corporate Publications

Financial statements are called for by banks in order to get a survey of the financial condition of the risk. Under even the closest and most careful analysis the study of any statement cannot cover the whole risk because there are other elements quite as important as the financial element which in many instances would entirely offset a poor or good financial showing. The elements in analysing a risk can be generally divided into three types. One element in a risk is the financial strength displayed. A second element is the so-called moral risk. The final element is the economic …

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Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough Jan 1922

Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough

Individual and Corporate Publications

Executives are insistent that stores control shall be centered on the principal facts and not lose itself among non-essentials. Thus, one large company charges off when purchased items such as nuts, bolts and screws which in that particular establishment are very minor items of supply. An item which costs ten cents or over is charged when requisitioned. However, even in items of less value than ten cents, adequate record of the quantity on hand is maintained. In accordance with the foregoing, that which will be presented here will be a simple rather than an elaborate stores system.

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Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports Jan 1922

Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports

Individual and Corporate Publications

The two basic reports which the chief executives of any business enterprise should receive currently are: 1. The Balance Sheet, and 2. The Statement of Profit and Loss. The Balance Sheet represents the financial condition of a business at a given date, and the Statement of Profit and Loss explains the change in net worth resulting from the industrial or business operations during a given period. The Balance Sheet and the Statement of Profit and Loss are prepared not only for those who operate the business, but also for those who own it. These statements are useful from at least …

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Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle Jan 1922

Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle

Individual and Corporate Publications

To discuss all of the controlling elements in rate making would be entirely beyond the scope of this paper. Many of these elements have been the subject of a voluminous and exhaustive literature with which most of you are probably familiar. The cost of service doctrine, with the determination of value, the analysis and apportionment of expenses and the more or less involved assignment of costs which its application entails has been so fully discussed that there is little that I can add within the limits of this paper. It has seemed to me, however, that it might be worth …

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