Business Commons^™

Editor's Notes: Accounting, Politics, And Women, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Personal Management: Communication, Ruth H. Bullard

Woman C.P.A.

No abstract provided.

Small Business: Counseling Help For The Small Business — The Small Business Institute, Barbara I. Rausch, Carole Cheatham

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 38, Number 2, April 1976, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Reviews - Writings In Accounting, Carole Cheatham

Woman C.P.A.

No abstract provided.

Accounting And Matrix Theory, George R. Mcgrail

Woman C.P.A.

No abstract provided.

Legal Developments: Auditors’ Liability To Investors For Clients’ Inadequate Disclosure Or The Auditor As Police Dog, Patrica C. Elliott, Margaret R. Liles

Woman C.P.A.

No abstract provided.

Electronic Data Processing: Controlling The Accuracy Of Computerized Data, Elise G. Jancura

Woman C.P.A.

No abstract provided.

Education: Topical References To Cpa Examination Questions In Theory And Practice, Loudell O. Ellis

Woman C.P.A.

No abstract provided.

Greece 1975: A Translator's Wife's View, Mary Zinkand

Pro Rege

No abstract provided.

End Matter Vol. 15, No. 3, Maine Historical Society

Maine History

Advertisers and benefactors of the issue

The Agricultural Co-Operative Movement In Japan, G C. George

Journal of the Department of Agriculture, Western Australia, Series 4

Agricultural adviser Gil George, the author of this article, returned earlier this year from 21/2 years' study in Japan, where he gained a Diploma in Japanese Language from the Osaka Institute of Foreign Studies and a Master's Degree in Economics from Hitotsubashi University, one of Japan's foremost economic institutions.

In Japan he examined the post-war development of the Japanese agricultural co-operative movement, and some aspects of marketing of agricultural products.

He also participated in the Japan- Australia Project (a committee studying the interdependence of the two economies), carried out some work for the Japan Economic Research Centre and edited papers …

Editor's Notes, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 38, Number 1, January 1976, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Women In The Job Interview Joan, Joan C. Goodrich, Janina C. Latack, Shirley J. Roels

Woman C.P.A.

No abstract provided.

Tax Forum: The Causes Of The Accumulated Earnings Tax Penalty And How To Avoid It, Mable W. Kitchen

Woman C.P.A.

No abstract provided.

Electronic Data Processing: Using Contracted Computer Services, Elise G. Jancura

Woman C.P.A.

No abstract provided.

Education: More College Women Majoring In Accounting: The Numbers And Some Reasons, Loudell O. Ellis

Woman C.P.A.

No abstract provided.

Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]

Accounting Historians Journal

Combined volumes

Digging In Boston's Accounting Dumps, William Holmes

Accounting Historians Journal

New England accounting historians are, of course, lucky. We sit on a whole mess of accounting dumps-state, city, town, local historical societies, museums, and private collections-not to speak of the large college collections. Much of it isn't even indexed. The author gives several brief examples taken from a History of Accounting in Massachusetts which the Massachusetts Society of CPAs will sponsor for publication late in 1976.

Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni

Accounting Historians Journal

The many scholarly works of the late Professor Federigo Melis are perhaps not as well known in the English speaking world as on the Continent. This special tribute, reflecting the combined skills of three outstanding accounting historians, Dean Emeritus S. Paul Garner, The University of Alabama, Professor Giovanni Padroni, University of Pisa, and Professor Alvaro Martinelli, Appalachian State University, affords students of accounting history an opportunity to become acquainted with the accomplishments of a profound talent. We express our appreciation to the contributors and trust our members will find this feature useful.

In All My Years -- Classification Of Accounting Services, Ralph Stanley Johns

Accounting Historians Journal

The idea of a classification of accounting services originated with John R. Wildman who was the senior technical partner for the firm of Haskins & Sells during the 1920's and under whose direction the writer was employed fifty years ago. Haskins & Sells has continued the use of classification of accountancy services, originally adopted in 1925, to this date modified as required by the enactment of the Federal Securities Acts.

In All My Years -- Notes On Handicapping, William Andrew Paton

Accounting Historians Journal

I don't like handicapping, in any sport, and never have. It's an egalitarian practice-as I see it-without any significant merit. I'm firmly committed to the view that a society in which awards are commensurate with performance, productivity, is preferable to any egalitarian system. We should avoid like the plague all efforts to harass, restrict, or handicap the talented, the efficient, the superior performer. This is just as sound a stance in economics generally as in sports.

How Wrong Was Sombart?, Kenneth S. Most

Accounting Historians Journal

Werner Sombart, a political economist of some note, was born and died in Germany. He studied law, economics, history and philosophy at the Universities of Berlin, Rome, and Pisa, and eventually became professor of economics in Berlin. The so-called "Sombart Propositions" have received considerable attention in recent accounting literature. In fact, Sombart went so far as to state that the introduction of accounting was of the highest importance for the development of capitalism, and clearly, such perception deserves special study.

Direct Costing Vs. Absorption Costing: A Historical Review, Gyan Chandra, Jacob Bernard Paperman

Accounting Historians Journal

Various accounting practices, based on the same accounting concepts and principles, have been developed to satisfy the multiple and changing needs of the users of accounting reports. Direct and absorption costing are two such accounting practices. Controversy continues to exist as to which of these two costing methods is better for decision making purposes and for reporting to the users of accounting information. The objective of this paper is to dwell upon the historical nature of the controversy and build a case for a method of costing that rests on economic logic and realities of the market place.

Summary Report Of The Committee On Goals And Objectives, S. Paul Garner

Accounting Historians Journal

The Committee, appointed by President Roberts, had its first meeting in Atlanta for 2 1/2 hours on Saturday morning, August 21. The following members were present: Richard Homburger, Konrad Kubin, Murray Wells, Gary John Previts, Hanns-Martin Schoenfeld, Robert Raymond, Williard Stone, Charles Lamden and Hugh Hughes.

Book Reviews [1976, Vol. 3, Nos.1-4], Hans Johnson

Accounting Historians Journal

Books reviewed are: Arthur Lowes Dickinson, Accounting Practice and Procedure, Reviewed by Jack L. Krogstad; Institute of Chartered Accountants in England, Historical Accounting Literature, Reviewed by Adrian L. Kline; Arthur H. Woolf, A Short History of Accountants and Accountancy, Reviewed by Kenneth O. Elvik; Osamu Kojima, Historical Studies of Double Entry Bookkeeping, Reviewed by Richard H. Homburger; Wilmer L. Green, History and Survey of Accountancy, Reviewed by Horace R. Givens; Doris Langley Moore, Lord Byron Accounts Rendered, Reviewed by Hans Johnson; Arthur Andersen & Co., The First Sixty Years 1913-1973, Reviewed by S. J. Lambert; Haskins & Sells: Our First …

Announcement [1976, Vol. 3, Nos. 1-4], Academy Of Accounting Historians

Accounting Historians Journal

Announcements are: Working Paper series; Coffman edits series; publication of the History of Accountancy by O. ten Have; History of Accounting, A Reprint Collection; Selected Classics in the History of Bookkeeping; Now available Monograph #1, A Reference Chronology ...; Evolution of Cost Accounting by S. Paul Garner; Notices; History Sessions , Atlanta AAA Meeting; Schoenfeld honored; Second World Congress of Accounting Historians; Hourglass Award; Officers and trustees; Call for papers; Translations committee; Hall of Fame induction; Journal plans; World congress; Dues and subscriptions;Journal to begin; Displays at the Second World Congress of Accounting Historians; Closeout sale; Book reviews

Calf Path, Author Unknown

Accounting Historians Journal

The following poem from an unidentified source describes the "calf path, city street and country road." It could easily be paraphrased to indicate the "calf path" of bookkeeping and office routine maintained in thousands of "conservative" business concerns.

Perspective On The Measurement Of Earnings And Fasb Policymaking, William G. Shenkir

Accounting Historians Journal

An issue in the measurement of earnings is: Should the determination of financial position-that is, the measurement of assets and liabilities-determine income? That can be called a balance sheet or asset and liability perspective. Or should the measurement of income--that is, the process of matching costs and revenues--determine the balances that are necessarily carried forward in the balance sheet? That can be called an income statement or revenue and expense perspective. In stating the issue in that way, it is extremely important to recognize that the issue is not whether the balance sheet or income statement is the more important …