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Articles 10081 - 10110 of 16682

Full-Text Articles in Accounting

Washington Report, Vol. 8 No.2, March 12, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.2, March 12, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.34, October 22, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.34, October 22, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Memphis -- An Office Profile, Anonymous, James H. Karales Jan 1979

Memphis -- An Office Profile, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.


People In Dh&S: Kenneth E. Studdard, Anonymous Jan 1979

People In Dh&S: Kenneth E. Studdard, Anonymous

Haskins and Sells Publications

No abstract provided.


Dh&S In The Aicpa, Anonymous Jan 1979

Dh&S In The Aicpa, Anonymous

Haskins and Sells Publications

No abstract provided.


Meetings Strategy For The 80s, Anonymous Jan 1979

Meetings Strategy For The 80s, Anonymous

Haskins and Sells Publications

No abstract provided.


Hughes Is Host To Chinese Delegation, Anonymous Jan 1979

Hughes Is Host To Chinese Delegation, Anonymous

Haskins and Sells Publications

No abstract provided.


Taxation In The United Kingdom, Deloitte, Haskins & Sells Jan 1979

Taxation In The United Kingdom, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Internal Accounting Control: An Overview Of The Dh&S Study And Evaluation Techniques, Deloitte, Haskins & Sells Jan 1979

Internal Accounting Control: An Overview Of The Dh&S Study And Evaluation Techniques, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


New Insights From Cost Accounting Into British Entrepreneurial Performance Circa 1914, Robert R. Locke Jan 1979

New Insights From Cost Accounting Into British Entrepreneurial Performance Circa 1914, Robert R. Locke

Accounting Historians Journal

This article takes issue with economic historians who have tried to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that the revisionist attempt to ground their case on cost, profit, and productivity calculations flounders because of an insufficient analysis of the factors involved in arriving at cost, profit, and productivity. The economic historian, preoccupied with recent European economic development could, therefore, improve his analysis by incorporating the science of management accounting into his methodology. A companion piece to this article will be published in the fall issue of the journal.


Early Encounters Between Cpas And The Sec, John L. Carey Jan 1979

Early Encounters Between Cpas And The Sec, John L. Carey

Accounting Historians Journal

The recollections of John L. Carey about the policies and politics in professional circles during the very important period when the Securities Exchange Commission first came into being. Mr. Carey served the American Institute of Certified Public Accountants in various capacities from 1925 to 1969, including editor of The Journal of Accountancy and Administrative Vice-president, and received the Institute's gold medal for distinguished service to the profession.


1794 Middletown, Delaware--From Accounting Records, Williard E. Stone Jan 1979

1794 Middletown, Delaware--From Accounting Records, Williard E. Stone

Accounting Historians Journal

The economic life, customs and importance of 1794 Middletown, Delaware are interpreted from the accounting ledgers of a general store and a blacksmith shop.


Accounting For Les Forges De Saint-Maurice 1730-1736, Harvey Mann Jan 1979

Accounting For Les Forges De Saint-Maurice 1730-1736, Harvey Mann

Accounting Historians Journal

From a capital budget, an operating budget and a partnership agreement prepared almost 250 years ago in New France, a cash Budget and balance sheets are prepared to help in an analysis of the viability of the company. This investigation into the feasibility of the project discloses a quite sophisticated use of managerial accounting. The original partnership failed, but eventually the company became a successful venture.


Barter Bookkeeping: A Tenacious System, Dale L. Flescher Jan 1979

Barter Bookkeeping: A Tenacious System, Dale L. Flescher

Accounting Historians Journal

Since accounting develops to meet the needs of its environment, the same systems may not be used in all parts of the country at the same time. A system of barter and credit bookkeeping was common in the U. S. during the 1700's, but began to diminish from the civilized parts of the country during the early 1800's. However, the barter-credit system continued to be used in some rural areas well into the 20th century. These 20th century barter-credit records were not antiquated. The needs of management were little different than those of other storekeepers of a century and a …


George Washington As An Accountant, Helen M. Cloyd Jan 1979

George Washington As An Accountant, Helen M. Cloyd

Accounting Historians Journal

George Washington's interest in bookkeeping began in 1747 when at the age of 15 he started his first ledger and lasted until his death in 1799. His bookkeeping records span a period of fifty years. This manuscript reveals a unique side to President Washington's personality and recounts his inherent desire for accuracy and honesty in all dealings.


Baily's Paradox, Richard P. Brief Jan 1979

Baily's Paradox, Richard P. Brief

Accounting Historians Journal

The following question appeared in Francis Baily's celebrated 1808 text on interest and annuities: "If a penny had been put out at 5 percent compound interest at the birth of Christ; to what sum would it amount at the end of the year 1810?" . A discussion of various solutions follows.


Book Reviews [1979, Vol. 6, No. 1], Kenneth Oswald Elvik Jan 1979

Book Reviews [1979, Vol. 6, No. 1], Kenneth Oswald Elvik

Accounting Historians Journal

Books reviewed are: Stephen A. Zeff, (ed.), Asset Appreciation, Business Income and Price-Level Accounting: 1918-1935 Reviewed by Louis Goldberg; The Chartered Accountant in Australia, Golden Jubilee Issue Reviewed by Robert H. Raymond; Rex Winebury, Thomson McLintock and Co. - The First Hundred Years Reviewed by J. C. Lehane; Bryce Lyon and A. E. Verhulst, Medieval Finance: A Comparison of Financial lnstitutions in Northwestern Europe Reviewed by Ernest Enke; Christiane Pierard, Les Plus Anciens Comptes De La Ville De Mons (1279-1356). Tome 1 Reviewed by Frederic M. Stiner, Jr.; Osamu Kojima, Studies in the Historical Materials of Accounting Reviewed by Kohhei …


Doctoral Research [1979, Vol. 6, No. 1], Maureen Helena Berry Jan 1979

Doctoral Research [1979, Vol. 6, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: The Evolution of Accounting Thought and Practices Related to Bond Refunding by George Howard Neal; Banking in California: Some Evidence on Structure, 1878-1905 by Lynne Margaret Pierson Doti; The National Banks and American Economic Development, 1870- 1900 by Helen Hill Updike; An Investigation of Federal Farm Income Taxation: Its Development with Attention to Congressional Intent and its Effects on the Georgia Egg Industry by Michael Lynn Holland; The Impact of the Tax Reform Act of 1969 Upon Charitable Contributions of Ordinary Income Property by John Martin Strefeler; Evolution of Financial Audit Criteria with Emphasis on Selected Legal …


Accounting Historians Journal, 1979, Vol. 6, No. 1 [Whole Issue] Jan 1979

Accounting Historians Journal, 1979, Vol. 6, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


Cost Accounting: An Institutional Yardstick For Measuring British Entrepreneural Performance, Circa 1914, Robert R. Locke Jan 1979

Cost Accounting: An Institutional Yardstick For Measuring British Entrepreneural Performance, Circa 1914, Robert R. Locke

Accounting Historians Journal

This article, like that published in the spring issue, again finds fault with recent attempts by economic historians to rehabilitate the reputation of the late Victorian and Edwardian entrepreneur. It argues that, since after 1880 cost accounting became a "necessary" technology for good entrepreneurial performance, the revisionist economic historians' failure to consider institutional factors, like cost accounting, has led them to overlook elements essential to an appraisal of comparative entrepreneurial performance. The growing inferiority of British costing methods, as opposed to American and German, moreover, meant a relative British entrepreneurial failure.


On The Life Of Luca Pacioli, Akira Nakanishi Jan 1979

On The Life Of Luca Pacioli, Akira Nakanishi

Accounting Historians Journal

Many aspects of Luca Pacioli's life remain to be clarified for us. The author has, through personal research, thrown light on Paciloi's last resting place and his date of death.


Book Reviews [1979, Vol. 6, No. 2], Kenneth Oswald Elvik Jan 1979

Book Reviews [1979, Vol. 6, No. 2], Kenneth Oswald Elvik

Accounting Historians Journal

Books reviewed are: David A. R. Forrester, Schmalenbach and After: A Study of the Evolution of German Business Economics Reviewed by Konrad W. Kubin; Tito Antoni, II Bilancio di una Azienda Laniera del Trecento Reviewed by Alvaro Martinelli; Heinrich Sieveking, Die Casa di S. Giorgio: Genueser Finanzwesen mit besonderer Beruecksichtigung der Casa di S. Giorgio, II Reviewed by Norlin G. Rueschhoff; Emanuel Benjamin Ocran, Jr., Transportation Costs and Costing 1917-1973: A Select Annotated Chronological Bibliography Reviewed by David B. Vellenga; James Don Edwards, History of Public Accounting in the United States Reviewed by Frederic M. Stiner, Jr.; Geo [rge] Soule's …


Announcement [1979, Vol. 6, No. 2]; Guide For Submitting Manuscripts [1979, Vol. 6, No. 2], Author Unknown Jan 1979

Announcement [1979, Vol. 6, No. 2]; Guide For Submitting Manuscripts [1979, Vol. 6, No. 2], 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, Working Paper Series, and table of contents for The Accounting Review, April 1980 and Accounting and Business Research, summer 1979. Also included are an announcement of theThird International Congress of Accounting Historians, notable contributions to accounting literature award, Application for membership and Guide for submitting manuscripts.


Washington Report, Vol. 8 No.29, September 17, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.29, September 17, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


People In Dh&S: Richard D. Skelly, Anonymous Jan 1979

People In Dh&S: Richard D. Skelly, Anonymous

Haskins and Sells Publications

No abstract provided.


Successful Candidates In The Cpa Examination, May 1978, Anonymous Jan 1979

Successful Candidates In The Cpa Examination, May 1978, Anonymous

Haskins and Sells Publications

No abstract provided.


Illustrations Of Management Reports On Financial Statements : A Survey Of The Application Of The Conclusions And Recommendations Of The Aicpa Special Advisory Committee On Reports By Management; Financial Report Survey, 19, Hortense Goodman, Leonard Lorensen, Meryl L. Reed Jan 1979

Illustrations Of Management Reports On Financial Statements : A Survey Of The Application Of The Conclusions And Recommendations Of The Aicpa Special Advisory Committee On Reports By Management; Financial Report Survey, 19, Hortense Goodman, Leonard Lorensen, Meryl L. Reed

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.51, February 12, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 7 No.51, February 12, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.39, November 26, 1979, American Institute Of Certified Public Accountants. Jan 1979

Washington Report, Vol. 8 No.39, November 26, 1979, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Employee Meals: The Most For You — The Least For The Irs, Betty Borrett Jan 1979

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

Woman C.P.A.

No abstract provided.