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Articles 16471 - 16500 of 16670

Full-Text Articles in Accounting

Guide To The Study Of Auditing, Samuel F. Racine, Robert Hiester Montgomery Jan 1914

Guide To The Study Of Auditing, Samuel F. Racine, Robert Hiester Montgomery

Individual and Corporate Publications

A careful analysis of the leading text book on auditing arranged in question form for the purpose of facilitating study. Every page of the text book was carefully analyzed and special questions were prepared to bring out each important point mentioned so that the student is guided directly to the particular information he should secure from each chapter and, by endeavoring to answer the questions after completing a chapter, can readily determine the result of his effort. Instructors and students who are using this book find it invaluable.


Uniform System Of Accounts For Electric Railways, Maryland. Public Service Commission Jan 1914

Uniform System Of Accounts For Electric Railways, Maryland. Public Service Commission

State Publications

No abstract provided.


Rules For The Examination Of Applicants For Certificate As Certified Public Accountant Amended August 29, 1914, Minnesota Jan 1914

Rules For The Examination Of Applicants For Certificate As Certified Public Accountant Amended August 29, 1914, Minnesota

State Publications

Pamphlet states 15 rules and regulations for taking the CPA examination in Minnesota.


Year-Book 1913-1914, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Washington, September 15th, 16th, And 17th, 1914, American Association Of Public Accountants Jan 1914

Year-Book 1913-1914, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Washington, September 15th, 16th, And 17th, 1914, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Manual Of Bookkeeping For Treasurers Of Foreign Missions, Florence Hooper Jan 1914

Manual Of Bookkeeping For Treasurers Of Foreign Missions, Florence Hooper

Publications of Accounting Associations, Societies, and Institutes

This brief Manual of Book-keeping for Treasurers of Foreign Missions has been prepared in response to a need apparent in the work of the Woman's Foreign Missionary Society of the Methodist Episcopal Church for a simple statement of accounting principles and practice which it shall be possible for a busy missionary in her scant leisure to master, and which shall prevent the errors which so often occur when the books of a mission are unscientifically kept. The manual makes no pretense to being exhaustive, but it seems, to the author, at least suggestive of most of the types of accounting …


Income Tax Department, John B. Niven Jan 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Classification Of Investment In Pipelines, Pipe Line Operating Revenues And Pipe Line Operating Expenses Of Carriers By Pipe Lines, Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1915, Effective On January 1, 1915, United States. Interstate Commerce Commission Jan 1914

Classification Of Investment In Pipelines, Pipe Line Operating Revenues And Pipe Line Operating Expenses Of Carriers By Pipe Lines, Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1915, Effective On January 1, 1915, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Supplement To First Issue Of The Uniform System Of Accounts For Telephone Companies, Class A And Class B, As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Effective On January 1, 1915, United States. Interstate Commerce Commission Jan 1914

Supplement To First Issue Of The Uniform System Of Accounts For Telephone Companies, Class A And Class B, As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Effective On January 1, 1915, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Instructions For Cost Keeping, United States. Department Of Commerce. Lighthouse Service Jan 1914

Instructions For Cost Keeping, United States. Department Of Commerce. Lighthouse Service

Federal Publications

1. The object of this system of cost keeping is to furnish correct information as to the actual cost of every important feature of the work of the Lighthouse Service, This information is of value in preparing estimates, in planning work, in effecting economies, and in comparing the efficiency of different districts, vessels, apparatus, methods, etc. The proposed system is made as simple as practicable, in order to avoid expense and to avoid obscuring the important facts. Separate costs will be kept only of the more important features and classes of expenditures; certain general operating costs, such as tender service …


Classification Of Investment In Road And Equipment Of Steam Roads, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry, Walter Sherman Gifford, Pierre S. Du Pont, William A. Harriman Jan 1914

Classification Of Investment In Road And Equipment Of Steam Roads, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry, Walter Sherman Gifford, Pierre S. Du Pont, William A. Harriman

Federal Publications

This Classification of Investment in Road and Equipment supersedes the Classification of Expenditures for Road and Equipment, First Revised Issue, effective July 1, 1907, with the Supplement thereto, effective July 1, 1908, and also the Classification of Expendi-ures for Additions and Betterments, First Revised Issue, effective July 1, 1910. It also supersedes conflicting instructions contained in Accounting Bulletin No. 8. The plan of merging the accounts of expenditures for additions and betterments with the accounts for investment in road and equipment provides that carriers' records shall be kept in such form that the expenditures for additions and betterments may be …


Uniform System Of Accounts For Telephone Companies (Class C), Edward Field, Connecticut. Public Utilities Commission Jan 1914

Uniform System Of Accounts For Telephone Companies (Class C), Edward Field, Connecticut. Public Utilities Commission

Federal Publications

This Uniform System of Accounts for Telephone Companies, Class C, is that approved and prescribed in the order of the Interstate Commerce Commission, the text of which immediately precedes this letter. The Act to Regulate Commerce as amended invests the Commission with authority to prescribe the forms of accounts to be kept by telephone companies subject to the act, and prohibits the use of any accounts other than those prescribed by the Commission. The observance of the rules and regulations stated in this system of accounts therefore becomes obligatory upon persons having direct charge of the accounts of the companies …


Uniform System Of Accounts For Express Companies, Walter R. Darby Jan 1914

Uniform System Of Accounts For Express Companies, Walter R. Darby

Federal Publications

This Uniform System of Accounts for Express Companies supersedes the Classification of Expenditures for Real Property and Equipment, First Issue, effective July 1, 1908, the Classification of Operating Expenses, First Issue, effective July 1, 1908, and the Classification of Operating Revenues, First Issue, effective July 1, 1908; also the Form of General Balance Sheet Statement, First Issue, effective July 1, 1911. It also supersedes all conflicting rules and instructions contained in Accounting Bulletin No. 6. In the preparation of the revision of the accounting rules contained in this Uniform System of Accounts for Express Companies, the Commission has had the …


Classification Of Operating Revenues And Operating Expenses Of Steam Roads, Metropolitan Life Insurance Company. Policyholders Service Bureau Jan 1914

Classification Of Operating Revenues And Operating Expenses Of Steam Roads, Metropolitan Life Insurance Company. Policyholders Service Bureau

Federal Publications

Accounts are provided in this classification for the revenues and expenses of operations which heretofore have been classed as auxiliary or outside operations. The purpose in merging these accounts has been to secure a statement of revenues and expenses in connection with the operation of all physical property the cost of which is includible in the accounts for investment in road and equipment. The accounts for maintenance of physical property have been arranged to correspond with those for the investment in such property. Depreciation accounts have been provided for the current depreciation of fixed improvements, although until further directed the …


Uniform System Of Accounts For Telegraph And Cable Companies (Exclusive Of Wireless Telegraph Companies) As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1914

Uniform System Of Accounts For Telegraph And Cable Companies (Exclusive Of Wireless Telegraph Companies) As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Regulations To Govern The Destruction Of Records Of Steam Roads, United States. Interstate Commerce Commission Jan 1914

Regulations To Govern The Destruction Of Records Of Steam Roads, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Income Tax Department, John B. Niven Dec 1913

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Nov 1913

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


New York State Franchise Tax On Corporations, John Young Nov 1913

New York State Franchise Tax On Corporations, John Young

Journal of Accountancy

No abstract provided.


Income Tax Problem, Correspondent Jun 1913

Income Tax Problem, Correspondent

Journal of Accountancy

No abstract provided.


Editorial: The Proposed Tax On Incomes; For The Good Of The Profession In, A. P. Richardson, Jos. French Johnson, H. R. Conyngton May 1913

Editorial: The Proposed Tax On Incomes; For The Good Of The Profession In, A. P. Richardson, Jos. French Johnson, H. R. Conyngton

Journal of Accountancy

No abstract provided.


Corporation Tax Returns, Arthur Young, Robert H. Montgomery Feb 1913

Corporation Tax Returns, Arthur Young, Robert H. Montgomery

Journal of Accountancy

No abstract provided.


Influence Of Accountants' Certificates On Commercial Credit, A. P. Richardson, James H. Macneill, Carnegie Corporation Of New York, American Institute Of Certified Public Accountants Jan 1913

Influence Of Accountants' Certificates On Commercial Credit, A. P. Richardson, James H. Macneill, Carnegie Corporation Of New York, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Cost Accounting, John Raymond Wildman Jan 1913

Cost Accounting, John Raymond Wildman

Haskins and Sells Publications

Originally published by: W. G. Hewitt Press;


Cost Accounting, John Raymond Wildman Jan 1913

Cost Accounting, John Raymond Wildman

Haskins and Sells Publications

No abstract provided.


Uniform Classification Of Accounts For Gas Corporations, Arizona Corporation Commission Jan 1913

Uniform Classification Of Accounts For Gas Corporations, Arizona Corporation Commission

State Publications

That the Uniform Classification of Accounts and detailed text or instructions annexed hereto and hereby made a part hereof, be used and adopted by all gas corporations doing business in the State of Arizona on or before the 1st day of January, 1914, and until the further order of the Commission in the premises made and provided.


Brewery Accounts, F. W. Thornton Jan 1913

Brewery Accounts, F. W. Thornton

Individual and Corporate Publications

Prior to 1890 the profits of breweries were so large that close accounting was not indispensable; for so long as the volume of business was maintained or increased, and the physical operations of manufacture were fairly well conducted, a reasonably good profit on capital invested was assured. Increase in running expenses, cost of materials and bad debts have so reduced the margin of profit that it has become essential not only to have correct cost accounts, but to arrange the books so that the brewery managers may ascertain without delay the results of current operations. An annual or semi-annual profit …


Proceedings At A Meeting Held December 6, 1913, To Discuss The Federal Income Tax, The Pending Currency Bill, And The National Budget At The Offices Of Harvey S. Chase & Company; Federal Income Tax; National Budget, Robert Hiester Montgomery Jan 1913

Proceedings At A Meeting Held December 6, 1913, To Discuss The Federal Income Tax, The Pending Currency Bill, And The National Budget At The Offices Of Harvey S. Chase & Company; Federal Income Tax; National Budget, Robert Hiester Montgomery

Individual and Corporate Publications

After an informal reception, a simple collation, and a friendly housewarming in the new offices of the firm of Harvey S. Chase & Company, Certified Public Accountants, who were opening a Washington branch of their main business in Boston, Massachusetts. Mr. Chase introduced to the assemblage, Robert H. Montgomery, Esq., C. P. A., of New York City, President of the American Association of Public Accountants, who spoke upon the Federal Income Tax, giving especial attention to the present conditions surrounding income taxation in Europe and in various states of this country. Mr. Montgomery also elaborated his remarks considerably regarding various …


Theory Of Accounts, Frederick S. Tipson Jan 1913

Theory Of Accounts, Frederick S. Tipson

Individual and Corporate Publications

It is just ten years ago since the first edition of this book was published. The entire issue was disposed of, and the volume reported out of print. The constant requests for the book from all parts of the world have led the author to get out the present edition; it being likely to supply a somewhat pressing need. The questions and answers have been practically brought up to date; and no candidate who has mastered the contents of this volume need have the slightest doubt of his ability to pass any C. P. A. or Civil Service Examination in …


National Budget On Its Expenditure Side, Harvey S. Chase, Massachusetts Society Of Certified Public Accountants Jan 1913

National Budget On Its Expenditure Side, Harvey S. Chase, Massachusetts Society Of Certified Public Accountants

Individual and Corporate Publications

Mr. Chairman, I have prepared no formal statement for this meeting, in fact, I have had no time for it, but I have had these printed Summaries of the United States Budget struck off, and they will give you an idea of a portion of the work which the Commission on Economy and Efficiency has been doing in the line of preparing a governmental budget for the next fiscal year. These summaries exhibit the expenditure side of the budget solely, and cover the financial year beginning July 1st, 1913.


Brief History Of Telephone Accounting: A Lecture Delivered To The Students Of The Amos Tuck School Of Administration And Finance, Associated With Dartmouth College, Hanover, N.H., Charles Gilbert Du Bois Jan 1913

Brief History Of Telephone Accounting: A Lecture Delivered To The Students Of The Amos Tuck School Of Administration And Finance, Associated With Dartmouth College, Hanover, N.H., Charles Gilbert Du Bois

Individual and Corporate Publications

While so much has been written about the legal, technical, commercial and statistical features of the rapid and tremendous expansion of the telephone industry, no general survey of the rise and development of the accounting methods followed in this industry has been attempted heretofore. In the following pages my attempt to do this has no pretension as a formal historical study and while it brings together in some chronological order the main points in the development of telephone accounting its emphasis is more particularly on the character and growth of the relations of the accounts to the industry itself and …