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Articles 30601 - 30630 of 33996
Full-Text Articles in Business
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
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 …
Announcements, American Institute Of Accountants
Announcements, American Institute Of Accountants
Journal of Accountancy
No abstract provided.
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
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.
American Institute Of Accountants. Regional Meetings, American Institute Of Accountants
American Institute Of Accountants. Regional Meetings, American Institute Of Accountants
Journal of Accountancy
No abstract provided.
Book Reviews, W. H. Lawton
Cost Accounting System For A Bank, Alexander Hamilton Institute
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 …
Should Obsolescence Be Capitalized?, Earl A. Saliers
Should Obsolescence Be Capitalized?, Earl A. Saliers
Journal of Accountancy
No abstract provided.
Income-Tax Department, Stephen G. Rusk
Accounting Simplified, G. W. Greenwood
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.
Analytical Balance Sheets For Industrials, C. E. Woods
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 …
Classification Of Accounts For Sugar Estates, Charles E. Wermuth
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 …
Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association
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 …
Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ
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.
Requirements For Original Listing, New York Stock Exchange. Committee On Stock List
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 …
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
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 …
Office Record And Control For Insurance Agents And Brokers, American System Company
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 …
What The Banker Expects From The Accountant, John N. Eaton
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.
Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports
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 …
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
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 …
Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough
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.
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
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 …
Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle
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 …
Biographical Sketches, Pennsylvania Institute Of Certified Public Accountants
Biographical Sketches, Pennsylvania Institute Of Certified Public Accountants
Individual and Corporate Publications
No abstract provided.
Philosophy Of Accounts, Charles E. Sprague
Philosophy Of Accounts, Charles E. Sprague
Individual and Corporate Publications
No abstract provided.
Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume I, Uniform Accounting And Estimating System, Ernst & Ernst, National Paper Box Manufacturers Association
Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume I, Uniform Accounting And Estimating System, Ernst & Ernst, National Paper Box Manufacturers Association
Individual and Corporate Publications
No abstract provided.
Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume Ii, Uniform Cost Finding System, Ernst & Ernst, National Paoer Box Manufacturers Association
Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume Ii, Uniform Cost Finding System, Ernst & Ernst, National Paoer Box Manufacturers Association
Individual and Corporate Publications
No abstract provided.
Certificate Of Incorporation Of The American Institute Of Accountants Foundation., American Institute Of Accountants. Foundation
Certificate Of Incorporation Of The American Institute Of Accountants Foundation., American Institute Of Accountants. Foundation
Association Sections, Divisions, Boards, Teams
No abstract provided.
Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners
Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners
Association Sections, Divisions, Boards, Teams
The following information is intended to answer inquiries from persons seeking advice in regard to membership in the American Institute of Accountants. It is believed that the information is sufficiently explicit to answer any reasonable inquiry which may be made.
Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1922, American Institute Of Accountants
Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1922, American Institute Of Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.
Constitution And By-Laws, American Institute Of Accountants Foundation
Constitution And By-Laws, American Institute Of Accountants Foundation
Association Sections, Divisions, Boards, Teams
No abstract provided.