Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 121 - 150 of 177

Full-Text Articles in Business

Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 2, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1988

Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 2, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Do I Need Personal Financial Planning?, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1988

Do I Need Personal Financial Planning?, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 1, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1988

Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 1, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Personal Financial Planning : The Team Approach; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 07, American Institute Of Certified Public Accountants Jan 1987

Personal Financial Planning : The Team Approach; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 07, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Audits Of State And Local Governmental Units (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee Jan 1986

Audits Of State And Local Governmental Units (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley Jan 1985

Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley

Accounting Historians Journal

Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to implement this purpose, and it was necessary for the trustees to account for the many private contributions to the cause as well as the grants from the crown. This article discusses the early history of the Georgia colony, presents a thumbnail sketch of Harman Verelst, the Trust's accountant, and illustrates by example the financial reporting he developed for the Georgia Colony.


Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division Jan 1985

Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa) Jan 1985

Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Audit And Accounting Guide: Audits Of State And Local Governmental Units;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Oct. 19, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee Jan 1984

Proposed Audit And Accounting Guide: Audits Of State And Local Governmental Units;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Oct. 19, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide would supersede the existing guide published in 1974. It was developed to reflect changes in accounting and auditing that have taken place since the original guide was issued. The proposed guide primarily codifies existing practice in auditing state and local governmental units. Significant areas discussed in the guide include: 1. Recognition and discussion of NCGA statements and other accounting literature issued since the 1974 guide. 2. Recognition that the auditor's report extends to the individual fund types or funds examined rather than the presentation taken as a whole. 3. Discussion of determining the principal …


Proposed Audit Guide : Audits Of Federal Financial Assistance To State And Local Governmental Units;Audits Of Federal Financial Assistance To State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 28, American Institute Of Certified Public Accountants. Task Force On Single Audits Of Federal Financial Assistance Jan 1984

Proposed Audit Guide : Audits Of Federal Financial Assistance To State And Local Governmental Units;Audits Of Federal Financial Assistance To State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 28, American Institute Of Certified Public Accountants. Task Force On Single Audits Of Federal Financial Assistance

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit guide provides guidance to Independent auditors when conducting financial and compliance audits of federal assistance programs awarded to state and local governmental units and Indian tribal governments as required by the Single Audit Act of 1984, Public Law 98-502. This guide and the Industry Audit Guide, Audits of State and Local Governmental Units, are applicable when an auditor is engaged to examine and report on the general purpose financial statements of governmental units that include federal financial assistance funds. Areas discussed in the proposed guide include the following: 1. Legal and regulatory requirements; 2. Findings and questioned …


Cpa As Personal Financial Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants; Cpa Communications Council Jan 1984

Cpa As Personal Financial Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants; Cpa Communications Council

Guides, Handbooks and Manuals

No abstract provided.


Guia Para Utilizar Servicios Del Cpa: El Cpa : Su Planificados Financiero Personal, Contadores Publicos Autorizados De Puerto Rico, American Institute Of Certified Public Accountants (Aicpa) Jan 1984

Guia Para Utilizar Servicios Del Cpa: El Cpa : Su Planificados Financiero Personal, Contadores Publicos Autorizados De Puerto Rico, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Certified Public Accountants (Aicpa) Jan 1984

Please Check Your Account...A Request For Your Cooperation From The Certified Public Accountant, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants Jan 1983

Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Development In Governmental Auditing: Their Impact On The Academic And Business Communities, Richard E. Brown Jan 1982

Development In Governmental Auditing: Their Impact On The Academic And Business Communities, Richard E. Brown

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Accounting And Financial Reporting For Personal Financial Statements : An Amendment To Aicpa Industry Audit Guide, Audits Of Personal Financial Statements; Statement Of Position 82-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1982

Accounting And Financial Reporting For Personal Financial Statements : An Amendment To Aicpa Industry Audit Guide, Audits Of Personal Financial Statements; Statement Of Position 82-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants Jan 1982

Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Audits Of State And Local Governmental Units (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1981

Audits Of State And Local Governmental Units (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions. 1981 Revision; Yellow Book. 1981 Revision, United States. General Accounting Office Jan 1981

Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions. 1981 Revision; Yellow Book. 1981 Revision, United States. General Accounting Office

Federal Publications

No abstract provided.


Planning Considerations For An Audit Of A Federally Assisted Program; Auditing Interpretation Of Sas No. 22 -- Planning And Supervision, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1981

Planning Considerations For An Audit Of A Federally Assisted Program; Auditing Interpretation Of Sas No. 22 -- Planning And Supervision, American Institute Of Certified Public Accountants. Auditing Standards Division

Guides, Handbooks and Manuals

No abstract provided.


Historical Perspective Of Government Auditing -- With Special Reference To The U.S. General Accounting Office, Leo Herbert Jan 1980

Historical Perspective Of Government Auditing -- With Special Reference To The U.S. General Accounting Office, Leo Herbert

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To An Historical Perspective Of Government Auditing With Special Reference To The U.S. General Accounting Office, Richard E. Brown Jan 1980

Discussant's Response To An Historical Perspective Of Government Auditing With Special Reference To The U.S. General Accounting Office, Richard E. Brown

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 80-2;, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting Jan 1980

Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 80-2;, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Governmental Accounting: What's Wrong With The Status Quo?, John Mullarkey, Frank S. Belluomini Jan 1979

Governmental Accounting: What's Wrong With The Status Quo?, John Mullarkey, Frank S. Belluomini

Touche Ross Publications

No abstract provided.


Struggle For Balance; Three Views Of Finanical Management, Russell E. Palmer, Michael Dukakis, Tom Bradley, Sam Brownlee Jan 1979

Struggle For Balance; Three Views Of Finanical Management, Russell E. Palmer, Michael Dukakis, Tom Bradley, Sam Brownlee

Touche Ross Publications

Illustrations and photographs not included in Web version


Experimentation Booklet: An Experiment In Government Accounting An Reporting, September 1979, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee Jan 1979

Experimentation Booklet: An Experiment In Government Accounting An Reporting, September 1979, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee

AICPA Committees

No abstract provided.


Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations Jan 1979

Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations

Issues Papers

No abstract provided.


Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants Jan 1979

Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants

Issues Papers

No abstract provided.


Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting Jan 1979

Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting

Exposure Drafts, Comment Letters, and Statements of Position

In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a document entitled Governmental Accounting and Financial Reporting Principles (Statement 1). That document defines combined columnar financial statements by fund types and account groups as basic financial statements rather than financial statements of individual funds and account groups and also updates, clarifies, amplifies, and reorders other portions of GAAFR. Since the guide recognizes GAAFR, it is necessary to amend the guide to recognize Statement 1 as an authoritative modification of GAAFR.


Audits Of State And Local Governmental Units (1981); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1978

Audits Of State And Local Governmental Units (1981); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.