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Articles 16081 - 16110 of 16671

Full-Text Articles in Accounting

Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh Jan 1920

Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh

Individual and Corporate Publications

This book has been prepared in the belief that a real need exists among engineers and operators for a comprehensive outline of bookkeeping and accounting methods, applicable to the requirements of mining operations of modest size. At the beginning, it can be stated with conviction that neither the perfect system of accounting nor the perfect set of accounts has yet been produced, at least as applied to the mining industry. A timely word of caution is extended to the reader against the too literal acceptance per se of the forms and records as given. Each individual case presents its own …


Are You Applying Burden Properly?, Millwork Cost Information Bureau Jan 1920

Are You Applying Burden Properly?, Millwork Cost Information Bureau

Individual and Corporate Publications

Although a period of six years has elapsed since the Mill-work Cost Information Bureau introduced uniform cost accounting to the industry, nevertheless, cost accounting, among the trade generally, is still somewhat of: a dark science. Usually when concerns not associated with this Bureau, are approached on the subject of costs, they profess to operate excellent cost finding systems, it is only in rare instances that a millman will admit that his cost-procedure is faulty, and most emphatically, not hazardous, still in the majority of cases, an examination of their methods reveals the fact that these same systems are in direct …


Ernst & Ernst, Ernst & Ernst Jan 1920

Ernst & Ernst, Ernst & Ernst

Individual and Corporate Publications

This little booklet gives something of the history and tradtion of Ernst &Ernst. It is printed especially that the new members of our staff may have a clearer conception of the ideals of our organization, its aims and aspirations. (Donor letter is in boxno. 0409) Original item in Boxno. 0409


Uniform System Of Accounts For Counties Prescribed Under Authority Of Article 3 Of The General Municipal Law, Eugene M. Travis, New York (State). Bureau Of Municipal Accounts Jan 1920

Uniform System Of Accounts For Counties Prescribed Under Authority Of Article 3 Of The General Municipal Law, Eugene M. Travis, New York (State). Bureau Of Municipal Accounts

State Publications

Section 36 of the General Municipal Law makes it the duty of the State Comptroller to formulate and prescribe a uniform system of accounts for each class of municipalities named in article 3 of that act. One of these classes includes all the counties in the State, except those comprising the city of New York. In addition to prescribing a system, he is authorized to direct its installation by any one or more of the municipal corporations comprising such class.


Uniform System Of Accounts For Class D Telephone Companies, Kansas. Court Of Industrial Relations Jan 1920

Uniform System Of Accounts For Class D Telephone Companies, Kansas. Court Of Industrial Relations

State Publications

There follows a classification of accounts which the Court of Industrial Relations has prescribed for the use of telephone utilities whose average annual operating revenues amount to $3,000 and not over $10,000. There is also contained herein a suggested plan for the bookkeeping that will conform to the classification. This plan of bookkeeping is only suggested, and any telephone utility may follow its own wishes as to the recording of the transactions, so long as the accounts that are prescribed herein are properly kept. Utilities now using a subscribers' ledger, subscribers' tickets, checks, etc., that are satisfactory may continue to …


Pace Student, Vol.5 No .8, July, 1920, Pace & Pace Jan 1920

Pace Student, Vol.5 No .8, July, 1920, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.6 No .1, December, 1920, Pace & Pace Jan 1920

Pace Student, Vol.6 No .1, December, 1920, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.5 No .10, September, 1920, Pace & Pace Jan 1920

Pace Student, Vol.5 No .10, September, 1920, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.5 No .6, May, 1920, Pace & Pace Jan 1920

Pace Student, Vol.5 No .6, May, 1920, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.5 No .3, February, 1920, Pace & Pace Jan 1920

Pace Student, Vol.5 No .3, February, 1920, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.5 No .4, March, 1920, Pace & Pace Jan 1920

Pace Student, Vol.5 No .4, March, 1920, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.5 No .11, October, 1920, Pace & Pace Jan 1920

Pace Student, Vol.5 No .11, October, 1920, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.5 No .2, January, 1920, Pace & Pace Jan 1920

Pace Student, Vol.5 No .2, January, 1920, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.5 No .12, November, 1920, Pace & Pace Jan 1920

Pace Student, Vol.5 No .12, November, 1920, Pace & Pace

The Pace Student

No abstract provided.


Uniform Classification Of Accounts For Natural Gas Utilities, Ohio. Public Utilities Commission Jan 1920

Uniform Classification Of Accounts For Natural Gas Utilities, Ohio. Public Utilities Commission

State Publications

In accordance with an. order of the Commission dated April 1, 1920, a copy of which is printed on page 6, the natural gas companies of Ohio are required to keep all accounts in conformity with the rules and regulations prescribed in this "Uniform Classification of Accounts for Natural Gas Companies".


Uniform System Of Accounts For Water Utilities, Colorado. Public Utilities Commission Jan 1920

Uniform System Of Accounts For Water Utilities, Colorado. Public Utilities Commission

State Publications

The system of accounts and records, fully set forth in this pamphlet and designated as " A Uniform Classification of Accounts for Water Utilities," is hereby established and prescribed as the system of accounts and records to be kept and used by each and all of said utilities. Each such utility shall carry on its books the accounts and records herein prescribed, and shall accurately keep such accounts in accordance with the requirements, definitions, and instructions contained and set out in this pamphlet. The utility shall keep its records in such a manner as to show the full facts connected …


Value Of Cost Accounting In Commercial Laboratories, William W. Caswell Jan 1920

Value Of Cost Accounting In Commercial Laboratories, William W. Caswell

Individual and Corporate Publications

The basic elements of cost are three in number: prime cost, direct expense, and indirect expense. I have found it a great help in any cost system to keep these three great divisions clearly in mind. They of course can be subdivided in various ways, but we should never lose sight of the main divisions. The prime cost is made up of raw materials and direct labor only. Now in a commercial laboratory we have no raw material to deal with; therefore, let us eliminate it from the cost system, which leaves for the prime cost only direct labor; chemicals …


Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1920, American Institute Of Accountants Jan 1920

Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1920, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Partnership Agreement, American Institute Of Accountants. Library And Bureau Of Information Jan 1920

Partnership Agreement, American Institute Of Accountants. Library And Bureau Of Information

Guides, Handbooks and Manuals

The following text of a partnership agreement has been supplied by a member of the Institute, and is printed for information of members interested. Single copies may be obtained from the office of the Institute without charge.


Introduction To Actuarial Science, Harry Anson Finney Jan 1920

Introduction To Actuarial Science, Harry Anson Finney

Guides, Handbooks and Manuals

No abstract provided.


Accountants' Directory And Who's Who, Rita Perine Merritt, Leonard Bickwit, American Society Of Certified Public Accountants Jan 1920

Accountants' Directory And Who's Who, Rita Perine Merritt, Leonard Bickwit, American Society Of Certified Public Accountants

Individual and Corporate Publications

No abstract provided.


Year-Book 1920, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 21 And 22, 1920, American Institute Of Accountants Jan 1920

Year-Book 1920, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 21 And 22, 1920, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


United Typothetae Of America Standard Cost-Finding System; Principles And General Information Regarding The Use Of The Standard Cost-Find System Together With A List Of Operations In The Various Departments Of The Printing Business, Classified To Show The Productive And Non-Productive Items, United Typothetae Of America. Committee On Education Jan 1920

United Typothetae Of America Standard Cost-Finding System; Principles And General Information Regarding The Use Of The Standard Cost-Find System Together With A List Of Operations In The Various Departments Of The Printing Business, Classified To Show The Productive And Non-Productive Items, United Typothetae Of America. Committee On Education

Publications of Accounting Associations, Societies, and Institutes

The Standard Cost Finding System is a method of cost finding made standard by the adoption, at the International Cost Congress in 1909 and endorsed by each succeeding convention of the United Ty-pothetae of America, of a set of principles upon which the system is based. The system is primarily for the use of printers, and through its installation and operation they are enabled to ascertain the cost of an hour's work in the various departments, the cost of each piece of work produced, and the cost of all the factors entering into the production of printing.


Faculty Of The School Of Business, Alumni Federation Of Columbia University Jan 1920

Faculty Of The School Of Business, Alumni Federation Of Columbia University

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Certified Public Accountants Of The State Of New York, June 1920, New York State Society Of Certified Pubic Accountants Jan 1920

Certified Public Accountants Of The State Of New York, June 1920, New York State Society Of Certified Pubic Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Mine Accounting In Relation To Federal Taxes, Wade Kurtz Jan 1920

Mine Accounting In Relation To Federal Taxes, Wade Kurtz

Journal of Accountancy

No abstract provided.


Income-Tax Department, John B. Niven Jan 1920

Income-Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Letter From Committee On Federal Legislation, American Institute Of Accountants, To Members Of The Aia Re: Request To Be Permitted To File Tentative Returns On March 15, 1920., Adam A. Ross, American Institute Of Accountants. Committee On Federal Legislation Dec 1919

Letter From Committee On Federal Legislation, American Institute Of Accountants, To Members Of The Aia Re: Request To Be Permitted To File Tentative Returns On March 15, 1920., Adam A. Ross, American Institute Of Accountants. Committee On Federal Legislation

American Institute of Accountants

No abstract provided.


Income Tax Department, John B. Niven Dec 1919

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Federal Taxation Of Corporations, F. R. Carnegie Steele Dec 1919

Federal Taxation Of Corporations, F. R. Carnegie Steele

Journal of Accountancy

No abstract provided.