Business Commons^™

Education: The Cpa Certificate: What Does It Represent?, Richard V. Calvasina, Carole Cheatham

Woman C.P.A.

No abstract provided.

Zero - Based Budgeting: Is It New, Or Unique?, M. Frank Barton Jr., Darryl G. Waldron

Woman C.P.A.

No abstract provided.

Woman Cpa Volume 41, Number 1, January 1979, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

Employee Meals: The Most For You — The Least For The Irs, Betty Borrett

Woman C.P.A.

No abstract provided.

1870 Corporate Audit Committee, Thomas E. Mckee

Accounting Historians Journal

Board of directors' audit committees are becoming an increasingly popular vehicle for enhancing the objectivity and independence of auditors and overseeing the financial information generating process. This is occurring at a time when directors and auditors are facing criticism and increased litigation due to corporate failures and disclosures of illegal or questionable payments. This article examines the workings of a corporate audit committee that operated in the mid-nineteenth century. The committee functioned as auditor for the company since there was no established public accounting profession in the U.S. at that time. They disentangled the financial affairs of the company and …

Short History Of Budgeting, Dale L. Flesher, Tonya K. Flesher

Woman C.P.A.

No abstract provided.

Corporate Asset Revaluations: 1925-1934, Gadis James Dillon

Accounting Historians Journal

Early SEC filings for 110 corporations listed on the New York Stock Exchange are used to summarize the extent and accounting treatment of asset revaluations during the period 1925-1934. The findings, considered with a brief review of the relevant contemporary accounting literature, lead to the conclusion that the popular conception of extensive and misleading revaluations is generally unsupported. Significantly, no firm in the sample increased reported earnings during the period 1925-1929 as a result of asset revaluations.

Development Of Corporate Accounting In Australia, Robert William Gibson

Accounting Historians Journal

Corporate accounting in Australia can be said to have passed through four phases. The initial phase involved the introduction of minimum standards of statutory disclosure. The second phase was largely an extension of these statutory requirements to include income statements and consolidated statements. This was followed by the activities of the accounting profession, stock exchanges and others to improve the details of disclosure.

Reviews - Writings In Accounting, Imogene A. Posey

Woman C.P.A.

No abstract provided.

User Perception Differences Concerning Corporate Disclosure, Larry B. Godwin

Woman C.P.A.

No abstract provided.

Theory & Practice: Audsec Pronouncements And Changes, Carol S. Dehaven, Donald L. Dehaven

Woman C.P.A.

No abstract provided.

Sharecrop Agreement Of The 1830s, Abner Barden, Thomas Mcdougal

Accounting Historians Journal

Sharecropper agreement found in wastebook and customers' ledger dated January 1824 to November 1835. The ledger originally belonged to Abner Barden a hatter of Richmond, New Hampshire and is now in the Accounting Collection, Rare Book Room, University of Florida library.

Doctoral Research [1979, Vol. 6, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Taxation in Bretagne, 1598-1648 by James Barry Collins; The Accumulation of Capital and the Subsistence Agriculture in Brazil Since 1889 by Roberto Jose Moreira; Canadian Business & The 'Reform' Process in the 1930s by Alvin Finkel; An Econometric Study of Canadian Capital Formation By Industry by Cham-Kau Tam; An Indian Structural Model of Inflation: An Analysis of Nature and Causes of lnflation From 1951-52 To 1967-68 by Rohini Vishnu Divecha; Price Expectations in the 1860s And 1890s by Brenda Joyce Kahn; Determinants of the Dollar-Sterling Rate 1919-25, and Some Related Issues by Emmanuel John Zervoudakis.

Announcement [1979, Vol. 6, No. 1]; Guide For Submitting Manuscripts [1979, Vol. 6, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Reference Chronology of Events..., A History of Accounting Thought, Accounting History Classics Series, John Raymond Wildman (1878-1938), A History of Accounting in America, Historic Accounting Literature, Working Paper Series, and table of contents for The Accounting Review, Oct. 1979 and Accounting and Business Research, autumn 1978. Also included are an announcement of the Third International Congress of Accounting Historians, an Application for membership, and Guide for submitting manuscripts.

On Mercantile Accounting In Pre-Industrial Iran, T. Khodadoust, Paul Frishkoff

Accounting Historians Journal

Iranian village accounting, which we studied by translating and analyzing the records of a trading house in the early twentieth century, was relatively unaffected by Western contact. The records were kept on a slightly modified cash basis, single-entry, with little distinction between business and personal transactions; this mirrors accounting practices in many "developing" societies. What was indeed unique was a distinctive set of numerical symbols, comprehensible to but a few initiates in each community, and whose primary goal was secrecy and privacy of the records. The system was used well before 1900 and is still in use in some rural …

Distribution Cost Analysis Methodologies, 1901-1941, Paul F. Anderson

Accounting Historians Journal

The attempt to develop cost analysis methodologies for the marketing function began at the turn of the century. Early attempts followed the pattern of factory cost analysis and progress was slow until the break-through in the years 1940- 1941.

Accounting Historians Journal, 1979, Vol. 6, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue

Service And Spare Parts, D Hosken

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

Service is the preparation, delivery and after-sales maintenance of machinery. It involves responsibilities for both the dealer and the purchaser.

Twenty-One Hints For Savings Of Seeding Time, Department Of Agriculture, Western Australia

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

The efficiency of machinery and labour during seeding operations has been studied by the Kondinin and Districts Farm Improvement Group and the Department of Agriculture.

The following specific hints were suggested.

Finance For Farmers, P P. Eckersley

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

Financing has always been an important part of farming. With more and more sources of farm finance, it has become more complicated.

This article outlines present sources of farm finance and suggests how a proposal for a loan should be presented.

The Machinery Crisis, W T. Brown

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

The machinery crisis - I believe we have come through a crisis in farming efficiency. To maintain his income, the farmer has had to reduce his costs of production, or increase production per man. He has done this by climbing to a new plateau of efficiency, and he expanded or got out; he has substituted capital for labour.

In many cases this means bigger, more powerful machinery. This is not a simple or easy move and there are many potential ways to mske the wrong decision.

The Midwest Quarterly; Vol. 20 No. 2, Donald R. Mccoy, Ronald Christenson, George E. Munro, William F. Pray, Donald E. Secrest, Sr. Madeleine Kisner, J. W. Cullum, Jonathan Holden, William Kloefkorn, Ron Slate, Mark Vinz, Robert Ratzlaff, Midwest Quarterly Editors

The Midwest Quarterly: A Journal of Contemporary Thought

in this issue . . .

DONALD R. McCOY, who looks at recent trends in presidential biography, received his Ph. D. from American University and teaches history at The University of Kansas. He has published six books and manifold articles.

RONALD CHRISTENSON, who explains the premises of apartheid, received his Ph. D. from The University of Minnesota and teaches political science at Gustavus Adolphus College. He has published a number of articles.

GEORGE E. MUNRO, who examines the Sakharov case, teaches history at Virginia Commonwealth University in Richmond.

WILLIAM F. PRAY, who investigates the reasons for Soviet toleration of dissent, …

Replacing Farm Machinery, R Crossman

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

In talking of machinery replacement it seems implied that the replacement items of plant are bigger and therefore better than their predecessers. It is also implied that plant replacement is becoming more costly.

Before any decision to replace machinery, the reason for replacement should be carefully considered.

There may be alternatives to the bigger and better solution.

Options For Machinery And Labour, A F. Herbert

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

Machinery is one of the highest costs in farming today. It is not unusual for capital investment in machinery to be 20 to 30 percent of the total investment in the farm.

On an annual basis, expenditure directly attributable to machinery can be 40 per cent or more.

This article cannon be a panacea for everyone to reduce machinery costs - each farm is different. But some of the issues might be of help.

Labour Management, D Blesing

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

labour management is more than ensuring the tractor has a driver when the soil is right. It is more than a simple excersise of matching man to machine, more than the simple arithmetic of hiring and firing to suit a short-term budget. Labour management needs to be wise, sensitive, prsctical and system-orientated.

Development Of Manpower, A. O.G Otiti

Bullion

The paper examines the manpower problems of the Nigerian banking industry and further highlights the role of central banks, commercial and merchant banks and tertiary institutions in manpower development. The paper makes useful suggestions as to how to improve the situation and recommended the establishment of central bank training school.

The Role Of Insurance Institutions, Yinka Lijadu

Bullion

The paper is a lecture at the 13th Annual Banking Seminar. It explains the role of insurance as it affects the supply and demand for money in the Nigerian financial system and the possible effect of the new monetary guidelines on the fund of NICON Insurance Limited.

.

Cbn Can Further Aid The Economic Development Of Cross River State, Babatunde Elegbede

Bullion

The paper is an excerpt from the speech of Captain Babatunde Elegbede, Military Administrator of Cross River State during the opening ceremony of the Calabar Branch of the Central Bank of Nigeria.

No. 92 1978 November

International Journal for Business Education

SIEC Historical Documents

Accounting Historians Notebook, 1978, Vol. 1, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians