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Articles 16501 - 16530 of 16670

Full-Text Articles in Accounting

Income Tax Guide: An Analysis Of The Obligations Imposed On Individuals, Firms And Corporations By The Federal Income Tax Law, Suggestions For Making Returns, And Form For Recording Income, Walter A. Staub Jan 1913

Income Tax Guide: An Analysis Of The Obligations Imposed On Individuals, Firms And Corporations By The Federal Income Tax Law, Suggestions For Making Returns, And Form For Recording Income, Walter A. Staub

Individual and Corporate Publications

The obligations imposed by the far reaching income tax law which has just been enacted may be broadly separated between those imposed on Individuals and those imposed on Corporations.


Tannery Production Costs And Methods Of Accounting, Ethelbert Stewart Jan 1913

Tannery Production Costs And Methods Of Accounting, Ethelbert Stewart

Individual and Corporate Publications

The author of this book, Mr. Ethelbert Stewart, has been employed by the United States Government for many years in the capacity of Cost Expert, making cost investigations and examinations of a number of industries. Mr. Stewart's official position has enabled him to obtain the cooperation of tanners and business men in procuring the information contained in this publication from the most authoritative sources


C.P.A. Examination Questions Set By The Minnesota State Board Of Accountancy, Minnesota. State Board Of Accountancy Jan 1913

C.P.A. Examination Questions Set By The Minnesota State Board Of Accountancy, Minnesota. State Board Of Accountancy

State Publications

Fourth examination, November, 1913


Classification Of Accounts Effective January 1, 1913, Pittsburgh (Pa.). Board Of Public Education Jan 1913

Classification Of Accounts Effective January 1, 1913, Pittsburgh (Pa.). Board Of Public Education

State Publications

CLASSIFICATION OF ACCOUNTS Item No. 1: Salaries, Item No. 2: Supplies and Expenses (Operation and Maintenance). Item No. 3: Outlays (Land, Buildings and Equipment). Item No. 4: Debt Service (Payment of Principal and Interest on Borrowed Money). Item No. 5: Contingent Fund. Item No. 6: Refunds (Tax and Tuition Refunds).


Uniform Classification Of Accounts For Street Railways, Montana. Public Service Commission Jan 1913

Uniform Classification Of Accounts For Street Railways, Montana. Public Service Commission

State Publications

This classification of accounts follows closely the classification prescribed by the Interstate Commerce Commission for electric railways. Where departures have been made it was with the intent to more clearly show conditions in this state, or, in an endeavor to simplify the accounts without, however, in any way interfering with their integrity. Owing to the difference in size of railways, it is possible that a more detailed classification than that herein prescribed may be desired, in which event such additional detailed accounts, as may be deemed advisable may be opened, but they must not be rearranged or combined in any …


Griffith System Of Rapid Trial Balance, William E. Griffith Jan 1913

Griffith System Of Rapid Trial Balance, William E. Griffith

Individual and Corporate Publications

This system is designed for the purpose of locating immediately, any errors in posting, addition or in the transfer of ledger balances to the trial balance sheet, and will insure a correct trial balance at the same time proving the accuracy of the work. The following rules covering the operation are applied to the use of a loose leaf ledger, alphabetically arranged, but can be used just as effectively with the old style bound ledger as described in Note Number One, under "Special Instructions."


Year-Book, 1912-1913,Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Boston, September 16th, 17th, And 18th, 1913, American Association Of Public Accountants Jan 1913

Year-Book, 1912-1913,Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Boston, September 16th, 17th, And 18th, 1913, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Regulations To Govern The Destruction Of Records Of Carriers By Water, United States. Interstate Commerce Commission Jan 1913

Regulations To Govern The Destruction Of Records Of Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

The act to regulate commerce prohibits the destruction of any accounts, records, or memoranda except upon orders of the Interstate Commerce Commission. These regulations pertain only to the accounts, records, and memoranda named or described herein. All other accounts, records, and memoranda remain under the prohibition of destruction contained in section 20 of the act. It is expected that these regulations will be supplemented from time to time if it develops that the destruction of any other accounts, records, and memoranda is desirable and may properly be permitted. Destruction authorized.


Classification Of Income And Profit And Loss Accounts For Carriers By Water, United States. Interstate Commerce Commission Jan 1913

Classification Of Income And Profit And Loss Accounts For Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Editorial: Depreciation And The Federal Excise Tax, A. P. Richardson, Joseph French Johnson Nov 1912

Editorial: Depreciation And The Federal Excise Tax, A. P. Richardson, Joseph French Johnson

Journal of Accountancy

No abstract provided.


Workmen’S Compensation Act Of Washington, Wilhelm Jensen Nov 1912

Workmen’S Compensation Act Of Washington, Wilhelm Jensen

Journal of Accountancy

No abstract provided.


Classification Of Expenditures For Real Property And Equipment Of Carriers By Water, United States. Interstate Commerce Commission Jan 1912

Classification Of Expenditures For Real Property And Equipment Of Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This Classification of Expenditures for Real Property and Equipment, with the text pertaining thereto, is issued in accordance with an order of the Interstate Commerce Commission, a copy of which will be found immediately preceding this letter. From and after the effective date of this order, by virtue of the provisions of the act to regulate commerce, the rules and definitions stated in the classification become obligatory upon persons having direct charge of the accounts of carriers concerned, and such persons will be held responsible for proper application of them. Under the provisions of the law it is unlawful for …


Utilization Of Net Income, Harrison Standish Smalley Jan 1912

Utilization Of Net Income, Harrison Standish Smalley

Individual and Corporate Publications

In the management of every corporation the question of dividends is a perennial one, recurring regularly at periods varying from three months to a year, according to the practice of the particular corporation. The question is, whether dividends shall be declared, that is, whether any of the receipts of the company shall be divided among the owners of the business, and if so, how large an amount shall be thus distributed.


Office And Accounting System For The Accounting Profession, Walter C. Wright Jan 1912

Office And Accounting System For The Accounting Profession, Walter C. Wright

Individual and Corporate Publications

In taking up the question of accounting methods for professional accountants, we must needs advance cautiously, for we are addressing our colleagues, and they may regard our suggestions as superfluous, but we may proceed boldly, for we are speaking to ourselves, and we know our deficiencies. A milliner is frequently so busily engaged in decorating the heads of other women that she neglects a reasonable attention to her own. The cobbler's children are still faulty in their footwear, and the physician has yet to heal himself. There are frequently, we presume, personal or professional considerations which determine the principals or …


Cost Finding In The Cloak And Suit Industry, Philip Frankel, National Cloak, Suit, & Skirt Manufacturers' Association. Welfare Committee, Morris A. Black Jan 1912

Cost Finding In The Cloak And Suit Industry, Philip Frankel, National Cloak, Suit, & Skirt Manufacturers' Association. Welfare Committee, Morris A. Black

Individual and Corporate Publications

How can the man making cloaks reduce his expenses, reduce his costs? This is the practical question. If a cost system does not help him to do this it is no good, time and money are wasted keeping it up. In order to find out where money can be saved, we divide all expenses under three general divisions: Materials, Labor, Charges. But it is important to know whether as to all garments which item costs most, materials or labor or charges. In the cloak business the chief item of expense is materials not labor or charges, and usually materials constitute …


Twentieth Century Brewery Accounting, Allen R. Smart Jan 1912

Twentieth Century Brewery Accounting, Allen R. Smart

Individual and Corporate Publications

The up-to-date brewer is compelled to follow the precepts of other manufacturers and give careful attention to the accounting system and ascertain accurate costs in each department, in order to successfully show satisfactory profits. It is no longer sufficient to know the cost of brewing, distribution, taxes, administration expenses and interest per barrel, but it is essential for the modern brewery manager to know the cost for each department, separately, before he can hope to successfully compete with other concerns. He must know exactly, what it costs per barrel in wagons for city keg beer; what it costs in the …


Efficiency In Public Management, Frederick Albert Cleveland Jan 1912

Efficiency In Public Management, Frederick Albert Cleveland

Individual and Corporate Publications

In a word my conclusion is this: that more than any private business or undertaking, the public office is in need of agencies which may develop complete, accurate, and prompt information about the business in hand; that efficient administration depends on the erection of well-equipped conning towers; that without instruments of precision, not only is the officer handicapped, but the public is without the means of making government responsible; between the government and the people is an impassable gulf and an impenetrable darkness, which produce discontent and suspicion, on the one hand, and deprive the officer of his support necessary …


Brewery Accounting: The Study Of The Accounts Of A Modern Brewery, George Wilkinson Jan 1912

Brewery Accounting: The Study Of The Accounts Of A Modern Brewery, George Wilkinson

Individual and Corporate Publications

With the science of Brewing still in process of development, with many clever men and deep students devoting their lives to working out the problems that beset the practical Brewer, we find the books of account of some Breweries to be still in the medieval ages. The bookkeeper jogs along from week to week, until the end of the fiscal year is reached; then come the annual inventory and the closing of the books. A modern cost system of bookkeeping is one that will show the cost per unit in each department. This is easy of accomplishment in a. Brewery, …


Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean Jan 1912

Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean

Individual and Corporate Publications

The titles of the cirulcars are: No.1 Inventory of Equipment, June 1, 1912, 12 O'Clock Noon; No. 2 Agents' Monthly Balance Sheets; No. 3 Fidelity Bonds; No. 4 Foreign Postal Remittances; No. 5 Joint Vouchers, Wells Fargo & Co. and Western Express Company; No. 6 Waybills Reported on Supplementary Statements; No. 7 J.H. Addicks appointed Auditor of Express Receipts; No. 8 Daily Audit of Cash in Hands of Assistant Treasurer; No. 9 Paid Money Orders, Travelers and C.O.D. Checks; No. 10 Analysis of Unadjusted Items. Bulletin titles are: No. 1 Accounting Instructions -- Bulletins and Circulars; No. 2 Subscription lists; …


Uniform Classification Of Accounts For Gas Corporations, California. Railroad Commission Jan 1912

Uniform Classification Of Accounts For Gas Corporations, California. Railroad Commission

State Publications

This uniform system of accounts for gas corporations is established and issued by the Railroad Commission of the State of California in accordance with provisions of section 48 of law of 1911, known as the "Public Utilities Act" in effect March 23, 1912.


Checking And Auditing System Used In The Saint Paul Hotel, St. Paul, Minn. Installed By The National Cash Register Company, Dayton, Ohio; National Checking And Auditing System For Hotels, National Cash Register Company Jan 1912

Checking And Auditing System Used In The Saint Paul Hotel, St. Paul, Minn. Installed By The National Cash Register Company, Dayton, Ohio; National Checking And Auditing System For Hotels, National Cash Register Company

Individual and Corporate Publications

When the new St. Paul Hotel of St. Paul. Minn., opened in April, 1910, it was fully equipped with National Cash Registers. After experience with other systems in various hotels, the management, after a thorough investigation, decided that a complete National Cash Register system would give them the best control in handling the business of their new hotel. This system has now been in operation for more than two years and has done the work expected of it. That this is the most complete hotel auditing system ever devised, will be understood by reading this book. It is based entirely …


Report Of Educational Committee Of The American Association Of Public Accountants Giving Information Of The Department Of Commerce, Accounts And Finance Of One Hundred Of The Leading Universities In The United States, American Association Of Public Accountants Jan 1912

Report Of Educational Committee Of The American Association Of Public Accountants Giving Information Of The Department Of Commerce, Accounts And Finance Of One Hundred Of The Leading Universities In The United States, American Association Of Public Accountants

AICPA Committees

No abstract provided.


Year-Book (Twenty-Fifth Anniversary). Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Chicago, September 16th, 17th, 18th, And 19th, 1912, American Association Of Public Accountants Jan 1912

Year-Book (Twenty-Fifth Anniversary). Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Chicago, September 16th, 17th, 18th, And 19th, 1912, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Classification Of Revenues And Expenses Of Sleeping Car Operations, Of Auxiliary Operations And Of Other Properties For Sleeping Car Companies, United States. Interstate Commerce Commission, Charles A. Lutz Jan 1912

Classification Of Revenues And Expenses Of Sleeping Car Operations, Of Auxiliary Operations And Of Other Properties For Sleeping Car Companies, United States. Interstate Commerce Commission, Charles A. Lutz

Federal Publications

No abstract provided.


Form Of General Balance Sheet Statement For Carriers By Water, United States. Interstate Commerce Commission Jan 1912

Form Of General Balance Sheet Statement For Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This Form of General Balance Sheet Statement for Carriers by Water is issued in accordance with an order of the Interstate Commerce Commission, the text of which immediately precedes this letter. From and after the effective date of this order, by virtue of the provisions of the act to regulate commerce, the rules and definitions stated in the form become obligatory upon persons having direct charge of the accounts of carriers concerned, and such persons will be held responsible for proper application of them. Under the provisions of the law it is unlawful for any carrier, or for the persons …


Support For The Corporation Tax Amendment, American Association Of Public Accountants. Committee On Federal Legislation Dec 1911

Support For The Corporation Tax Amendment, American Association Of Public Accountants. Committee On Federal Legislation

Journal of Accountancy

No abstract provided.


Letter To Henry A. Niles Re: Securing An Amendment To The Corporation Excise Tax Law, Edward L. Suffern, American Association Of Public Accountants Oct 1911

Letter To Henry A. Niles Re: Securing An Amendment To The Corporation Excise Tax Law, Edward L. Suffern, American Association Of Public Accountants

American Institute of Accountants

No abstract provided.


Corporation Tax Amendment: Bill Promoted By Accountants To Be Introduced, American Association Of Public Accountants. Committee On Federal Legislation Oct 1911

Corporation Tax Amendment: Bill Promoted By Accountants To Be Introduced, American Association Of Public Accountants. Committee On Federal Legislation

Journal of Accountancy

No abstract provided.


Enclosed With This Circular Letter Are Two Copies Of Preamble And Resolutions Submitted At A Meeting In The Chamber Of Commerce Of The State Of New York, Held On Thursday, May 4, 1911., American Association Of Public Accountants. Committee On Federal Legislation May 1911

Enclosed With This Circular Letter Are Two Copies Of Preamble And Resolutions Submitted At A Meeting In The Chamber Of Commerce Of The State Of New York, Held On Thursday, May 4, 1911., American Association Of Public Accountants. Committee On Federal Legislation

American Institute of Accountants

No abstract provided.


Special Excise Tax On Corporations, United States. Treasury Department Feb 1911

Special Excise Tax On Corporations, United States. Treasury Department

Journal of Accountancy

No abstract provided.