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Full-Text Articles in Accounting

Letter From A. P. Richardson, Secretary, American Institute Of Accountants, To Members And Associates Of The Aia Re: Methods Of Taxing War Profits Compared; Differences In Spirit Of Legislation Which Cause English Industry To Accept A Higher Rate Than Is Proposed Here, By George O. May, Of Price, Waterhouse & Co. [Letter To The Editor Of The New York Times]., A. P. Richardson, George O. May, American Institute Of Accountants. Committee On Federal Legislation Aug 1917

Letter From A. P. Richardson, Secretary, American Institute Of Accountants, To Members And Associates Of The Aia Re: Methods Of Taxing War Profits Compared; Differences In Spirit Of Legislation Which Cause English Industry To Accept A Higher Rate Than Is Proposed Here, By George O. May, Of Price, Waterhouse & Co. [Letter To The Editor Of The New York Times]., A. P. Richardson, George O. May, American Institute Of Accountants. Committee On Federal Legislation

American Institute of Accountants

No abstract provided.


Federal Taxation Legislation, W. Sanders Davies, A. P. Richardson Aug 1917

Federal Taxation Legislation, W. Sanders Davies, A. P. Richardson

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Aug 1917

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jul 1917

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Excess Profits Tax In Great Britain, James Wright Jun 1917

Excess Profits Tax In Great Britain, James Wright

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Jun 1917

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven May 1917

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Apr 1917

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Feb 1917

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Pace Student, Vol.2 No. 5, April, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 5, April, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.3 No. 1, December, 1917, Pace & Pace Jan 1917

Pace Student, Vol.3 No. 1, December, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 9, August, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 9, August, 1917, Pace & Pace

The Pace Student

No abstract provided.


Auditing Studies, John Raymond Wildman Jan 1917

Auditing Studies, John Raymond Wildman

Haskins and Sells Publications

Originally published by: William G. Hewitt Press


Rules Governing The Classification Of Telephone Employees: Effective As Of July 1, 1917, United States. Interstate Commerce Commission Jan 1917

Rules Governing The Classification Of Telephone Employees: Effective As Of July 1, 1917, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Uniform Accounting: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board Jan 1917

Uniform Accounting: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board

Federal Publications

The following tentative proposal for a uniform system of accounting to be adopted by manufacturing and merchandising concerns appeared in the April (1917) number of the Federal Reserve Bulletin, and is now reprinted for more general distribution. It is recognized that banks and bankers have a very real interest in the subject, because they are constantly passing upon credits based upon statements made by manufacturers or merchants. It is quite as much of vital interest to merchants and manufacturers, because they realize that their credit sometimes suffers by reason of losses incurred by bankers through credits given to merchants and …


Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Carriers By Water, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This circular contains answers to various accounting questions raised under classifications for carriers by water issued by the Interstate Commerce Commission. The cases contained herein are those which are regarded as important for the reason that they make clearer the meaning and application of the text descriptive of the primary accounts of the several classifications.In the preparation of this bulletin the Commission has had the cooperation of a committee representing the Association of Water Line Accounting Officers.


Uniform Contracts And Cost Accounting Definitions And Methods: Recommendations By Interdepartmental Conference Consisting Of Delegates From The Departments Of War, Navy, And Commerce, The Federal Trade Commission, And The Council Of National Defense. July, 1917., United States. Department Of Commerce. Jan 1917

Uniform Contracts And Cost Accounting Definitions And Methods: Recommendations By Interdepartmental Conference Consisting Of Delegates From The Departments Of War, Navy, And Commerce, The Federal Trade Commission, And The Council Of National Defense. July, 1917., United States. Department Of Commerce.

Federal Publications

These recommendations are intended to suggest to contracting officers some of the broad legal and equitable points involved in war contracts, and to express the preference of the conference for a straight purchase-and-sale contract at a fixed price, since it is simpler in terms, easier to work under, and generally speaking, productive of better and quicker results. The British Government, after several years' experience, has discarded the cost-plus contract plan and adopted the straight purchase-and-sale contract in every instance possible. It is not proposed to go into the large question of policy involved in attempting to prevent demoralization of markets …


Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Express Companies, United States. Securities And Exchange Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Express Companies, United States. Securities And Exchange Commission

Federal Publications

It is further ordered, That the accounting methods directed in the interpretations contained in the said Accounting Bulletin No. 13 be, and they are hereby, prescribed for the use of express companies subject to the provisions of the Act to Regulate Commerce, as amended, in the keeping and recording of their accounts. It is further ordered, That January 1, 1917, be, and it is hereby, fixed as the date on which the said Accounting Bulletin No. 13 shall become effective.


Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission

Federal Publications

This accounting bulletin contains the interpretations of the classifications embodied in the Uniform System of Accounts for Electric Railways as they appeared in Accounting Bulletin No. 9, effective July 1, 1915, together with the interpretations which have been made since that date. It seems desirable to bring the latter-mentioned interpretations to the attention of accounting officers, and, for convenience, all interpretations made to date are included in this bulletin, which now supersedes Bulletin No. 9.


Accounting Records For Country Creameries, John R. Humphrey, G. A. Nahstoll, United States. Department Of Agriculture Jan 1917

Accounting Records For Country Creameries, John R. Humphrey, G. A. Nahstoll, United States. Department Of Agriculture

Federal Publications

Owing to the lack of specific information in regard to accounting in farmers' creameries, it has been necessary in the past for each secretary, using whatever knowledge of commercial accounting he possessed, to devise a system which in his opinion would best suit the specific requirements of the business, the essential forms being selected from the many which have been placed upon the market by publishing houses catering to the creamery trade. No uniform system was available which could be applied to the needs of practically all country creameries; hence, systems of accounting are practically as numerous as creameries. A …


Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines Jan 1917

Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines

Federal Publications

Prior to the actual development of an oil property it is difficult to determine the quantity of oil under the property and the rate at which this oil can be brought to the surface factors that determine the ultimate value of the property. Consequently, there has been much confusion in devising accounting systems that, during the entire life of a property, will show costs and profits from which the producer can determine whether his property is being worked at a profit or otherwise. The Bureau of Mines publishes this report in recognition of a distinct need for a simple treatise …


Income Tax Service 1917, Corporation Trust Company Jan 1917

Income Tax Service 1917, Corporation Trust Company

Individual and Corporate Publications

No abstract provided.


Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk Jan 1917

Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk

Individual and Corporate Publications

Whereas, Carl H. Nau, Stephen G. Rusk and Charles L. Swearingen have been for many years associated as partners under the firm name and style of NAU, RUSK & SWEARINGEN in the general practice of public accounting and have so conducted their business that a goodwill of great value has accrued thereto, and whereas, the said partners desire to provide for the indefinite continuance of said business under the aforesaid firm name through survivors and successors to the end that the goodwill thereof may be preserved, and whereas, the said partners further desire to so organize said business that competent …


Automobile Accounting, C. T. Mccormack Jan 1917

Automobile Accounting, C. T. Mccormack

Individual and Corporate Publications

Years of experience in the office and schoolroom have convinced the author that the best method of teaching the principles of bookkeeping and accounting, that they may be permanently fixed in the mind of the student so that he may be able to put them into practice, is by having him record business transactions. This set is intended to teach the principles of automobile bookkeeping, the advantages of a special ruled Cash Book, the carbon copy Sales Book, the special ruling of the Purchase Book, the carbon copy Customer's Ledger, and other short cut methods helpful to the bookkeeper. The …


Treatise On Increasing Bakery Efficiency. Specimens For Figuring Costs, Expenses And Results., Julius E. Wihlfahrt Jan 1917

Treatise On Increasing Bakery Efficiency. Specimens For Figuring Costs, Expenses And Results., Julius E. Wihlfahrt

Individual and Corporate Publications

The tendency among some of the bakers to conduct their business without an adequate system for determining the relative costs has led a number of them to fail. To-day forces are at work which compel all bakers to have a system. This they need in order to be successful and the more comprehensive the method employed the greater is the individual chance for success. To state that the baker must make his profit out of what he formerly wasted may not be out of place. He must stop the old leak, that means his present-day profit.


Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case Jan 1917

Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case

Individual and Corporate Publications

The books to be kept in this system are a voucher register, a cash book and a ledger. The voucher register will contain a record of every bill to be paid and will show the ledger account to which it belongs. It will, therefore, serve as the controlling account for the ledger.


This Pamphlet Contains Reprints Of The 1. Act Of August 5, 1909—Part Relating To Excise Tax On Corporations Only. 2. Act Of October 3, 1913—Part Relating To Income Tax On Corporations Only. 3. Act Of Sept. 8, 1916, As Amended By Act Of Oct. 3, 1917 —Part Relating To Income Tax Only. 4. Act Of October 3, 1917—War Income Tax Only. 5. Act Of Oct. 3, 1917—Title X—Administrative (In Part)., Corporation Trust Company Jan 1917

This Pamphlet Contains Reprints Of The 1. Act Of August 5, 1909—Part Relating To Excise Tax On Corporations Only. 2. Act Of October 3, 1913—Part Relating To Income Tax On Corporations Only. 3. Act Of Sept. 8, 1916, As Amended By Act Of Oct. 3, 1917 —Part Relating To Income Tax Only. 4. Act Of October 3, 1917—War Income Tax Only. 5. Act Of Oct. 3, 1917—Title X—Administrative (In Part)., Corporation Trust Company

Individual and Corporate Publications

No abstract provided.


Economic Status Of The Public Accountant, Charles Edwin Warn Jan 1917

Economic Status Of The Public Accountant, Charles Edwin Warn

Individual and Corporate Publications

Within the experience of most all practicing Public Accountants, there comes to mind with pointed emphasis the fact that our functional utility is not fully understood by the general public in business life. A logical solution whereby this void will be reduced, consists of bringing the curve of "Service" to a closer ratio of co-ordination with the curve of "Public Requirements." A thorough understanding, and therefore a freer use by the Public Accountant, of the scientific laws and principles of economics as related to industrial endeavor, would, in the writer's opinion, have more potentiality for remedy of this void, than …


Methods Of Taxing War Profits Compared, George Oliver May, Wisconsin Gas Association, Wisconsin Electrical Association Jan 1917

Methods Of Taxing War Profits Compared, George Oliver May, Wisconsin Gas Association, Wisconsin Electrical Association

Individual and Corporate Publications

To the Editor of The New York Times: In the discussion of the pending finance bill reference is frequently made to the taxation of war profits in England. In general the position is stated to be that in England 80 per cent. of the excess profits are taken by the government, and there is, broadly speaking, no complaint, whereas here it is claimed that substantially lower rates of taxation will work incalculable harm to industry.


Executive Budget In Relation To Governmental Accounting -- The Sinews Of War... And Peace!, Harvey S. Chase Jan 1917

Executive Budget In Relation To Governmental Accounting -- The Sinews Of War... And Peace!, Harvey S. Chase

Individual and Corporate Publications

How can sinews of war have anything to do with The Executive Budget? Why should peace be contrasted with sinews of war and then correlated to the government! Sinews of war is old as a quotation, almost as old as war itself. The financing of the belligerent powers is before our eyes, the sinews peer at us from the pages of every paper. We, as people, are interested in these sinews not primarily as those of war but as those of peace. How ought we to be interested intelligently in the sinews of peace, then! What demands ought we to …