Business Commons^™

Auditing Counties In Texas, George Armistead

Journal of Accountancy

No abstract provided.

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.

Book Reviews, F. J. Clowes, F. W. Thornton, W. H. Lawton, John L. Carey

Journal of Accountancy

No abstract provided.

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.

1926-06-19, Morehead State Board Of Regents

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

Distributing Administration Costs; N.A.C.A. Bulletin, Vol. 7, No. 20, June 15, 1926, Section 1, Leon E. Vannais

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

Banker And The Budget, Address Delivered To The Ohio Bankers Association, Cleveland, Ohio, June 10, 1926, Fred W. Shibley

Individual and Corporate Publications

No abstract provided.

Report Of Accountants' Committee, June 10, 1926, American Arbitration Association. Accountants' Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Effect Of The Federal Reserve Rediscount Policy On Credit Expansion, J. D. Felker

Bachelors’ Theses

History and Purpose of the Federal Reserve Act -- In order to make the subject of this thesis more clear it is deemed necessary to give a brief history of the Federal Reserve Act and System.

The Effect Of Federal Income Tax Legislation On Accounting Theory And Practice, Paul Raidy

Bachelors’ Theses

"The income tax is a tax levied or imposed on income, gain, or profits. It is fundamentally different from other established forms of taxation, such as excise and property taxes, in that the underlying theory of the tax is based on the assumption that the taxpayer shall contribute to the cost of government tn proportion to the gain or profit he has realized either through a return or yield on wealth or because of productive effort."

Reorganization Policy Of The Chicago, Milwaukee & St. Paul Railway Company, Rudolph Schmitt

Bachelors’ Theses

In setting forth the reorganization policy of the Chicago, Milwaukee & St. Paul Railway, it was decided to do so in a more or less chronological order, using as a starting point the month of January, 1925. The reason for this procedure is that the topic can best be developed step by step as the various incidences took place. It is more logical and natural to study a way of remedying a thing after one knows the why and wherefor. Similarly, a doctor first makes a diagnosis of a case before attempting to prescribe a means of relief. In this …

Working Women Of The Orient, Harriet Schilling

Bachelors’ Theses

The lot of women is not an easy one in the Orient. One of the distinguishing features of life in Eastern lands is the relation of women to manual labor. Nothing can be more significant in determining woman’s real intellectual and social status.

Financing And Accounting For Retail Automobile Dealers, Louis R. Schultz

Bachelors’ Theses

In preparing this work upon the accounting and financing methods in use by retail automobile establishments, the writer realizes full well the vastness of the problems and the wide field to be covered in preparing such a work. To attempt to cover it in its entirety would require a much more comprehensive knowledge of the subject than it is possible to obtain thru the media at hand, and in addition it would require that the problem be looked at thru the eyes of a prophet. The development that has been made so far is only the beginning of a far …

Scientific Management As Applied To The Personnel Department, Bauer Mohr

Bachelors’ Theses

It is the intention of the author to offer in this thesis a new point of view in dealing wit~ men in industry. Modern executives are coming ·to realize that their workers are not a ·bulk mass but a group of individuals. They are recognizing, that these workers differ in things they are fitted to do and are capable of doing; also that they differ in their interests, ambitions, and the thing that seem most desirable; and as men of differing capacities and desires they require individual adjustment to the opportunities offered them in the field of industry.

Accounting As An Administrative Aid, R. N. Merten

Bachelors’ Theses

No abstract provided.

A Specialized Accounting System, M. Jerome Sullivan

Bachelors’ Theses

While "'e can trace the beginning of accounting back to

the ancients, it was not until recent times that modern accounting as we know it was devised. Until the birth of the machinery age, transactions of buying and selling and exchange of money were adequately served by the simplest of systems. When big industries; employing numerous men began dispatching work, accounting became a complex problem. Not that alone but the rapid multiplications of such industries increased the problems. and it soon became apparent that accounting was the most difficult task that had as yet faced the accounting world. Costs of …

Cost Accounting For A Shoe Manufacturing Corporation, Raymond J. Mularky

Bachelors’ Theses

In general, there are two broad divisions in which cost accounting systems can be placed, they are: the detailed and correct system, and the estimated system. In the modern shoe manufacturing industry, there seems to be only one system that can be used satisfactorily, and that is the estimated cost. Exceptions to this are where the shoe factory makes but one line or style of shoes. There are several reasons why a detailed cost system cannot be used in a shoe factory.

The Wholesale Marketing Of Food, Harold F. Loock

Bachelors’ Theses

Wholesaling is the gathering together in large quantities of products of varied sorts and from widely separated sources. The collection of such commodities by large shipments works for a lowered transportation toll and constant reservoirs of supplies at natural distributing centers "A wholesaler may be defined as a dealer who buys in large quantities and sells, generally in smaller quantities, to other dealers."

Real Estate Organization In The City Of Milwaukee, Lorin Tiefenthaler

Bachelors’ Theses

Little has been written on the subject of real estate in Milwaukee. This subject is far too broad to be covered by one brief investigation; consequently, the topic herein covered will treat merely of the organization of the real estate within the city proper.

The Financial Statements Of A Corporation And Their Relation To Credit Granting, Stanley Kemmeter

Bachelors’ Theses

Credit men in the part did not concern themselves with the Financial Statement. They relied on other methods of obtaining information about the credit risk. It has only been in the past few decades that the Financial Statement has come to be looked upon as a method of determining the credit worth; and it has not been until recent times that the credit man has looked upon the statement as being of any value except as supplementary data. The complexity of our business world and the need for a true estimation of a debtor's credit worth has led to the …

The Economic Theories And Policies Of The American Federation Of Labor, Arthur Margoles

Bachelors’ Theses

The writer has felt that his problem as concerned with the search for the actual attitude of the Federation, not a determination of its limitations or criticism of its policies, and with this viewpoint in mind he has centered most of his investigation upon partisan sources and actual Federation propaganda. He has, however, attempted to get a broad outlook upon their views by a study of other sources more critical.

Education And Progress In The Profession Of Accountancy, Samuel Letwin

Bachelors’ Theses

The growth of business as a profession has been largely a growth of American industry. It is because of industry and business that our schools, colleges, and standards of education have been made possible; and it is to business and industry that we must in the future look to our continued growth along educational and scientific lines. Business therefore merits the dignity and respect accorded the recognized professions. Business is not a new farce in the world, it is only its present prominence that is without precedent. Modern business governed by economic forces and social obligations is the force on …

The Effect Of Recent Legislation Upon Acounting Practice, Basil A. Molseed

Bachelors’ Theses

Accountancy is one of the newest of modern professions but has been brought before the American public very forcibly during recent years. Professions of every nature as they become more important are subject to more or less restrictions and regulations by the government.

Workmen's Compensation With Special Application To The State Of Wisconsin And The Province Of Ontario, Canada, James T. Ray

Bachelors’ Theses

The expression "Workmen's Compensation" has several different meanings and applications. However, in this particular instance it will carry a significance relating to the workman in his every day environment while fulfilling his duty to the employer.

A Comparative Study Of Accounting Systems As Used In The Shoe Stores In The City Of Milwaukee, Russell W. Van Deuren

Bachelors’ Theses

Before any policy, as to accounting or stockkeeping methods, can be set up to govern any phase of the shoe industry, it is necessary to take into consideration all of the conditions prevailing at the time such policy is established. In the shoe business we have on one hand, the manufacturer, turning out large quantities of merchandise and trying to force this merchandise out of his stock rooms on the retailer. While on the other hand we have the consumer, educated to a better knowledge of styles, and greatly Interested in price because constant bargain sales have taught him that …

Cost Accounting In A Bakery, Roman J. Zech

Bachelors’ Theses

It is the purpose of this thesis to present a system which will adequately present this necessary cost data. In the first two chapters of the thesis is discussed the system of controlling day-to-day loss items; while the last three chapters undertake the presentation of a method of cost finding which is accurate and can be easily practiced in medium sized concerns.

Standard System Of Accounts For Electrical Contractor's And Dealer's, Carl J. Strang

Bachelors’ Theses

The field of the electrical contractor and dealer is at the present time still in its infancy, but due to the increasing growth of the electrical industry it evolves upon the contractor and dealer to make some rapid and radical changes in their policies and methods of business procedure.

French Indo-China In Its Relation To American Trade Expansion In The Orient, Edgar Theiler

Bachelors’ Theses

This thesis seeks to accomplish three main purposes: First, to show the need of America for new markets; second, to encourage American trade in the Orient; and, third, to submit a plan whereby the United States could acquire French Indo-China and establish an entrepot in the Far East for American foreign trade. The plan proposed is a complete and unconditional transfer of French Indo-China to the United States as payment for the French war debt and accrued interest. In the analysis of the financial situation of France, much stress has been laid on the reference: "The French Debt Problem"-by H. …

Selection And Placement Of Workers, Harold Rohde

Bachelors’ Theses

Employing desirable help is one of the most important functions of an establishment, yet in many concerns very little attention is given to the matter. It is often done in a haphazard manner; employees are selected hurriedly and are not suited for the positions, while others are turned away who would have become valuable assets to the concern. Quite frequently the employment is done by various members of the firm, or by heads of departments who have given no thought to the employment problem and the employees include every possible type.

The Business Getting Activities Of Banks, Frank Kasper

Bachelors’ Theses

There are men who can remember the time when all bank officers wore whiskers. The President of the bank was clothed in solemn black and cultivated a sad sorrowful manner. Usually the affairs of the bank were handled by a family, the son being cashier, and a near relative, vice president.