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Full-Text Articles in Business

What The Banker Expects From The Accountant, John N. Eaton Jan 1922

What The Banker Expects From The Accountant, John N. Eaton

Individual and Corporate Publications

What does a banker expect an audited statement to show? He expects that it will set forth a correct picture of all the assets and ail the liabilities of the company. And he expects that these various assets and liabilities will be classified and described with sufficient detail and exactness to enable him to form a satisfactory estimate of their value as a basis for granting credit.

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Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports Jan 1922

Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports

Individual and Corporate Publications

The two basic reports which the chief executives of any business enterprise should receive currently are: 1. The Balance Sheet, and 2. The Statement of Profit and Loss. The Balance Sheet represents the financial condition of a business at a given date, and the Statement of Profit and Loss explains the change in net worth resulting from the industrial or business operations during a given period. The Balance Sheet and the Statement of Profit and Loss are prepared not only for those who operate the business, but also for those who own it. These statements are useful from at least …

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Biographical Sketches, Pennsylvania Institute Of Certified Public Accountants Jan 1922

Biographical Sketches, Pennsylvania Institute Of Certified Public Accountants

Individual and Corporate Publications

No abstract provided.

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Philosophy Of Accounts, Charles E. Sprague Jan 1922

Philosophy Of Accounts, Charles E. Sprague

Individual and Corporate Publications

No abstract provided.

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Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume I, Uniform Accounting And Estimating System, Ernst & Ernst, National Paper Box Manufacturers Association Jan 1922

Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume I, Uniform Accounting And Estimating System, Ernst & Ernst, National Paper Box Manufacturers Association

Individual and Corporate Publications

No abstract provided.

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Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis Jan 1922

Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis

State Publications

The plan for flood protection included the building of five earth dams across the valleys of the Miami River and its tributaries to form retarding basins, and the improvement of several miles of river channel within the towns and cities of the valley. The dams contain 7,850,000 cubic yards of earth ; their outlet structures contain over 160,000 cubic yards of concrete; the river channel improvements involved the excavation of 4,500,000 cubic yards, and the whole project cost about $30,000,000. Accounting and cost keeping procedure plays a vital part in the development of any industrial or construction project. Familiarity with …

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Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve Jan 1922

Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve

Federal Publications

This Bulletin tells how a diary may be used for keeping certain farm records. Farmers have need of two kinds of accounts�first, those in which are recorded items of a financial nature, such as receipts and expenditures, and, second, those in which are kept records of farm work and production, such as dates of planting and of harvesting, crop yields, feed fed to live stock, etc. On the average farm, where the business is not too large, a diary is a very convenient means of keeping all these records. The farm home and the farm business are intimately associated; the …

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National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellant. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, National Association Of Certified Public Accountants Jan 1922

National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellant. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, National Association Of Certified Public Accountants

Federal Publications

The United States by its attorney for the District of Columbia filed under sec. 793 of the Code a bill against appellant, a corporation, under sec. 599 of the Code. The bill alleged that appellant was holding itself out as empowered to issue degrees or certificates, without any authority of law, in an utterly careless manner, and against the public policy of the District of Columbia. The bill alleges appellant issued to an applicant in Virginia one of its certificates but does not allege anything wrong or unlawful about this. The bill further alleges that certain persons in California perpetrated …

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Financial Statements, An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates Jan 1922

Financial Statements, An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates

Individual and Corporate Publications

Financial statements are called for by banks in order to get a survey of the financial condition of the risk. Under even the closest and most careful analysis the study of any statement cannot cover the whole risk because there are other elements quite as important as the financial element which in many instances would entirely offset a poor or good financial showing. The elements in analysing a risk can be generally divided into three types. One element in a risk is the financial strength displayed. A second element is the so-called moral risk. The final element is the economic …

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Office Record And Control For Insurance Agents And Brokers, American System Company Jan 1922

Office Record And Control For Insurance Agents And Brokers, American System Company

Individual and Corporate Publications

Insurance Agents and Brokers, whose lasting success is best measured by the thoroughness with which their trade and profession functions, apparently need a more orderly process of accounting and record keeping. The hit-and-miss methods of finances and the resultant cost and worry, a continual search and confusion of records, and an unnecessary waste of clerical time are conditions from which business typical of an Insurance Office greatly suffer. There are two contending factors in the business, one underwriting, the other record keeping, with each dependent upon the other. Underwriting, through its attended field of technical supervision, has reached at least …

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Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports Jan 1922

Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports

Individual and Corporate Publications

The classification of ledger accounts appearing on the following pages is not intended to fit the accounts of any one particular firm, or, in fact, of any one industry. It is at best only a broad treatment of representative accounts used in manufacturing industries. Likewise, the definitions are not intended to apply specifically to accounts found in any one ledger, but are intended to point out the particular group in which any account would fall. In using this classification, it should be remembered that the individual accounts will have to be set up according to the needs of each different …

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Financial Statements: An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates Jan 1922

Financial Statements: An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates

Individual and Corporate Publications

Financial statements are called for by banks in order to get a survey of the financial condition of the risk. Under even the closest and most careful analysis the study of any statement cannot cover the whole risk because there are other elements quite as important as the financial element which in many instances would entirely offset a poor or good financial showing. The elements in analysing a risk can be generally divided into three types. One element in a risk is the financial strength displayed. A second element is the so-called moral risk. The final element is the economic …

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Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough Jan 1922

Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough

Individual and Corporate Publications

Executives are insistent that stores control shall be centered on the principal facts and not lose itself among non-essentials. Thus, one large company charges off when purchased items such as nuts, bolts and screws which in that particular establishment are very minor items of supply. An item which costs ten cents or over is charged when requisitioned. However, even in items of less value than ten cents, adequate record of the quantity on hand is maintained. In accordance with the foregoing, that which will be presented here will be a simple rather than an elaborate stores system.

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Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle Jan 1922

Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle

Individual and Corporate Publications

To discuss all of the controlling elements in rate making would be entirely beyond the scope of this paper. Many of these elements have been the subject of a voluminous and exhaustive literature with which most of you are probably familiar. The cost of service doctrine, with the determination of value, the analysis and apportionment of expenses and the more or less involved assignment of costs which its application entails has been so fully discussed that there is little that I can add within the limits of this paper. It has seemed to me, however, that it might be worth …

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Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume Ii, Uniform Cost Finding System, Ernst & Ernst, National Paoer Box Manufacturers Association Jan 1922

Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume Ii, Uniform Cost Finding System, Ernst & Ernst, National Paoer Box Manufacturers Association

Individual and Corporate Publications

No abstract provided.

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Cost Accounting For Logging Operations, G. A. Ware, News Print Service Bureau Jan 1922

Cost Accounting For Logging Operations, G. A. Ware, News Print Service Bureau

Individual and Corporate Publications

No abstract provided.

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The Alarm Clock, Volume 1, Number 9, January 1, 1922, Horwath & Horwath Jan 1922

The Alarm Clock, Volume 1, Number 9, January 1, 1922, Horwath & Horwath

Individual and Corporate Publications

No abstract provided.

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Accounting Simplified, G. W. Greenwood Jan 1922

Accounting Simplified, G. W. Greenwood

Individual and Corporate Publications

The object of this series of articles is to outline a method of accounting which gives to the management all information required concerning the business, but without wasting time, money and effort in collecting information which is not desired and which may not be used; and at the same time to furnish the required information by methods simpler, clearer and with less expenditure of time and money than are involved in the system of bookkeeping which they may be using at the present time.

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Analytical Balance Sheets For Industrials, C. E. Woods Jan 1922

Analytical Balance Sheets For Industrials, C. E. Woods

Individual and Corporate Publications

From a financial point of view, investment; its use, control and returns, are the chief objects in every manufacturing business, and all activity should be with this clearly in mind. Looked at in fact, there are just three things, primarily, that tie money up in a manufacturing business, viz: Plant Inventory Accounts Receivable. Plant investment is fixed, or permanent; Inventory and Accounts Receivable are flexible and in these two latter lies the danger to successful administration, unless it is governed by a policy that will keep them well within the confines of the capital employed or available. It is this …

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Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ Jan 1922

Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ

Individual and Corporate Publications

The aim of the authors of this book has been first to establish the proof that Allowances for Cutting Upper Leather can be reduced almost to an exact science. Second to put before the world so clearly, that any student of ordinary ability, whether a cutter or not, can understand our System of Allowances. The system described has been thoroughly tested and found to be as accurate as practical use will allow.

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Announcements, American Institute Of Accountants Jan 1922

Announcements, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Year-Book 1922, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Chicago, Illinois, September 19 And 20, 1922, American Institute Of Accountants Jan 1922

Year-Book 1922, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Chicago, Illinois, September 19 And 20, 1922, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.

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American Institute Of Accountants. Regional Meetings, American Institute Of Accountants Jan 1922

American Institute Of Accountants. Regional Meetings, American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Book Reviews, W. H. Lawton Jan 1922

Book Reviews, W. H. Lawton

Journal of Accountancy

No abstract provided.

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Cost Accounting System For A Bank, Alexander Hamilton Institute Jan 1922

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 …

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Should Obsolescence Be Capitalized?, Earl A. Saliers Jan 1922

Should Obsolescence Be Capitalized?, Earl A. Saliers

Journal of Accountancy

No abstract provided.

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Income-Tax Department, Stephen G. Rusk Jan 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.

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Certificate Of Incorporation Of The American Institute Of Accountants Foundation., American Institute Of Accountants. Foundation Jan 1922

Certificate Of Incorporation Of The American Institute Of Accountants Foundation., American Institute Of Accountants. Foundation

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners Jan 1922

Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners

Association Sections, Divisions, Boards, Teams

The following information is intended to answer inquiries from persons seeking advice in regard to membership in the American Institute of Accountants. It is believed that the information is sufficiently explicit to answer any reasonable inquiry which may be made.

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Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1922, American Institute Of Accountants Jan 1922

Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1922, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

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