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Full-Text Articles in Business
With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton
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 …
Depreciation, George Clyde Mathews, Wisconsin Gas Association
Depreciation, George Clyde Mathews, Wisconsin Gas Association
Publications of Accounting Associations, Societies, and Institutes
Regulation of public utilities in the form in which we know it today is a development of the past fifteen years. The New York and Wisconsin laws in 1907 practically mark the beginning of present methods of regulation. Under these and other laws passed since that time regulation has become less and less a matter of bargaining and of local politics and has come to be more and more a matter of fitting the requirements of regulation to the cost of doing the business. Among these costs that of meeting the loss occasioned by the retirement of property has been …
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 …
Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities
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
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