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Articles 15811 - 15840 of 16671
Full-Text Articles in Accounting
Tale Of The Token, Arthur John Farber, Paul Charlton Jennings
Tale Of The Token, Arthur John Farber, Paul Charlton Jennings
Haskins and Sells Publications
No abstract provided.
Book Review, Anonymous
Examination: May, 1922, North Carolina. State Board Of Accountancy
Examination: May, 1922, North Carolina. State Board Of Accountancy
State Publications
No abstract provided.
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 …
Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association
Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association
Individual and Corporate Publications
Now, in order to follow more closely my subject, Consumers' Accounting in the Smaller Utility, let me first explain what is meant by the smaller utility. The Consumers' Accounting Committee issued to company members several months ago a questionnaire regarding their accounting systems. It was evident from the answers received that the most headway would be gained by separating the companies into two classes, the large ones and the small ones, as, for obvious reasons, the accounting system in the large ones differs materially from that in the small ones. The line of demarcation was arbitrarily set at five thousand …
Requirements For Original Listing, New York Stock Exchange. Committee On Stock List
Requirements For Original Listing, New York Stock Exchange. Committee On Stock List
Individual and Corporate Publications
An application, conforming to these requirements, signed by an executive officer of the applying corporation, voting trustees, or depositary committees, and nine printed or typewritten copies must be filed with the Secretary of the Exchange at least five days prior to date set for consideration. Applications must be accompanied by the required papers and agreements, and by a check for one hundred dollars for each $1,000,000, or portion thereof, of each class of security (including stock of the par value of $100 per share) or for each 10,000 shares, or portion thereof, of stock of a par value of less …
What The Banker Expects From The Accountant, John N. Eaton
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.
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
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 …
Uniform Accounting System For General Hospitals -- Instruction Bulletin; Instruction Bulletin -- A Uniform Accounting System For General Hospitals, Pennsylvania. Department Of Public Welfare
Uniform Accounting System For General Hospitals -- Instruction Bulletin; Instruction Bulletin -- A Uniform Accounting System For General Hospitals, Pennsylvania. Department Of Public Welfare
State Publications
While many of the hospitals of the State already had a complete accounting system, it was true that many others were not prepared to furnish the Department of Public Welfare with the data essential to a consideration of their applications for appropriations. It was for that reason that it was deemed essential that a uniform system of accounting be devised and furnished to all of the hospitals of the State which receive aid from the General Assembly. At the same time it was fully appreciated that a uniform system of accounting would be of great value to the hospitals. Such …
Examination [1922], Virginia State Board Of Accountancy
Examination [1922], Virginia State Board Of Accountancy
State Publications
The examination consists of Commercial Law, Practical Accounting --Part I, Theory of Accounts, Practical Accounting--Part II, and Auditing.
Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis
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 …
Uniform System Of Accounts For Water Companies, Edward Field
Uniform System Of Accounts For Water Companies, Edward Field
State Publications
In accordance with the provisions of Chapter 199 of the Public Acts of 1921, this Commission hereby prescribes the method for keeping the accounts pertaining to water companies, which method shall be known and designated as, Uniform System of Accounts for Water Companies, Prescribed by The Public Utilities Commission of The State of Connecticut, a copy whereof is hereto annexed. It is hereby ordered that on and after January 1, 1922, every water company as defined herein will be required to carry on its books the accounts herein prescribed or defined, in so far as the same are pertinent to …
Classification Of Accounts For Sugar Estates, Charles E. Wermuth
Classification Of Accounts For Sugar Estates, Charles E. Wermuth
Individual and Corporate Publications
The relative efficiency and economy of the management of an industry can be measured only by comparison of one plant with another, and for that purpose an intelligent and uniform classification of expenses is essential. The object of this pamphlet is to secure uniformity of practice among sugar estates, thereby making a correct comparison of their operations possible. This classification has been in use since 1904, having been revised from time to time with the assistance of managers of sugar estates with many years' experience in all branches of the industry. It has again been revised and adjusted to present …
Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve
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 …
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
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 …
Office Record And Control For Insurance Agents And Brokers, American System Company
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 …
Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports
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 …
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
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 …
Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough
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.
Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle
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 …
National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellee. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Peyton Gordon, Vernon E. West
National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellee. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Peyton Gordon, Vernon E. West
Federal Publications
This appeal involves the question of whether or not the appellant, National Association of Certified Public Accountants, a corporation, may be enjoined from issuing so-called degrees of certified public accountant. Original item in Boxno. 0409
Accounting Simplified, G. W. Greenwood
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.
Analytical Balance Sheets For Industrials, C. E. Woods
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 …
Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ
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.
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
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.
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 …
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
No abstract provided.
Income-Tax Department, Stephen G. Rusk
Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners
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.