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Articles 16531 - 16560 of 16670

Full-Text Articles in Accounting

Publicity Of Financial Affairs Of Corporations; Should Advertising Expenditures Be Charges As An Investment Or As An Expense, Elijah Watt Sells Jan 1911

Publicity Of Financial Affairs Of Corporations; Should Advertising Expenditures Be Charges As An Investment Or As An Expense, Elijah Watt Sells

Haskins and Sells Publications

An Address delivered before the Convention of Associated Advertising clubs of America, Boston, August 2, 1911;


Year-Book (Twenty-Fourth Anniversary). Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In San Francisco, California, September 19th, 20th, And 21st, 1911., American Association Of Public Accountants Jan 1911

Year-Book (Twenty-Fourth Anniversary). Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In San Francisco, California, September 19th, 20th, And 21st, 1911., American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Uniform System Of Accounts For Telephone Corporations, New York (State). Public Service Commission. 2nd District Jan 1911

Uniform System Of Accounts For Telephone Corporations, New York (State). Public Service Commission. 2nd District

State Publications

That the Uniform System of Accounts for Telephone Corporations, with the text thereto, prepared under the direction of this Commission and embodied in printed form, a copy of which is before the Commission, be and the same is hereby approved. That the said Uniform System of Accounts for Telephone Corporations be and is hereby prescribed for the use of all telephone corporations subject to the provisions of the Public Service Commissions Law of the State of New York, in the keeping and recording of their accounts; that a copy of the said Uniform System of Accounts for Telephone Corporations be …


Uniform Classification Of Accounts For Water Utilities, Nevada. Public Service Commission Jan 1911

Uniform Classification Of Accounts For Water Utilities, Nevada. Public Service Commission

State Publications

This circular embraces the uniform classification of accounts for water utilities prescribed and issued by the Public Service Commission under date of June, 1911, and the detailed text of instructions to accompany such classification, prepared under the provisions of Chapter 162 of the Statutes of 1911, known as the Public Utilities Law: Uniform Accounting by Utilities.


Uniform Classification Of Accounts For Electric Utilities, Nevada. Public Service Commission Jan 1911

Uniform Classification Of Accounts For Electric Utilities, Nevada. Public Service Commission

State Publications

This circular embraces the uniform classification of accounts for electric utilities prepared under the provisions of Chapter 162 of the Statutes of 1911, known as the Public Utilities Law: Uniform Accounting by Utilities.


Classification Of Operating Revenues Of Carriers By Water, United States. Interstate Commerce Commission Jan 1911

Classification Of Operating Revenues Of Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This Classification of Operating Revenues, 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. In formulating this classification, it has been the endeavor of the Bureau of Statistics and Accounts to enlist the cooperation of the various associations representing the carriers by water throughout the United States. With the exception of the American Steamship Association, the assistance received has been rendered by the representatives of individual carriers rather than by the associations of which these carriers are members. All suggestions and …


Accounting System Of An Ice Company, J. M. Bluim Jan 1911

Accounting System Of An Ice Company, J. M. Bluim

Individual and Corporate Publications

During recent years ice dealers generally have been giving considerable attention to the subject of accounting and many of them are beginning to realize the advantages of modern methods in the Accounting Department of their business. The interest displayed by the dealers in this subject and the opportunities afforded the writer to make a careful study of accounting methods through and by means of his connection with a large number of ice companies when acting in the capacity of Auditor, Accountant or Systematizer, caused the writer to publish this book. The information necessary for the work has been obtained by …


Rules For Accounting, October 1, 1911, E. E. Honn, Wells Fargo & Company Express Jan 1911

Rules For Accounting, October 1, 1911, E. E. Honn, Wells Fargo & Company Express

Individual and Corporate Publications

A new system of agency accounting will take effect October 1st, and the instructions contained in this book applying thereto are for the use of Wells Fargo & Company's employes. In view of the important changes that have been made, it is expected that all employes will thoroughly familiarize themselves with these rules, so errors in billing, reporting, etc., may be obviated and the transaction of the business carried on with expedition.


Regulations Prescribing A Uniform System Of Accounts For Water Companies, Maryland. Public Service Commission Jan 1911

Regulations Prescribing A Uniform System Of Accounts For Water Companies, Maryland. Public Service Commission

State Publications

On and after July 1, 1911, every water company engaged in the collecting, selling and distributing water, and every water company not engaged in operation, shall keep upon its books the accounts prescribed or defined in Schedule A so far as the said accounts are pertinent to the facts and circumstances of the said company. The term water company is used herein in the sense defined in the Public Service Commission Law.


Uniform Classification Of Accounts For Gas Utilities, 1911, Nevada. Public Service Commission Jan 1911

Uniform Classification Of Accounts For Gas Utilities, 1911, Nevada. Public Service Commission

State Publications

No abstract provided.


Corporation Tax Law: Letters Dated 1909 And 1911, American Institute Of Accountants Jan 1911

Corporation Tax Law: Letters Dated 1909 And 1911, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Electric Railways In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1911

Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Electric Railways In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

Under date of April 16, 1910, there was issued Accounting Bulletin No. 5, which contained answers to various accounting questions bearing upon the interpretation of certain classifications for electric railway companies, prescribed by the Interstate Commerce Commission to become effective on January 1, 1909. The cases in Accounting Bulletin No. 5 are repeated in this Accounting Bulletin No. 7, a few of them being in amended form. Thus Accounting Bulletin No. 7 contains a file of important cases relating to the classifications for electric railways that were approved for publication before December 1, 1911. As a matter of information, it …


Personal Property Tax—A Symposium, David Parker Fackler, E. L. Heydecker, Henry De Forest Baldwin, Edward L. Suffern, Walter A. Staub, A. C. Pleydell Jul 1910

Personal Property Tax—A Symposium, David Parker Fackler, E. L. Heydecker, Henry De Forest Baldwin, Edward L. Suffern, Walter A. Staub, A. C. Pleydell

Journal of Accountancy

No abstract provided.


Income Tax Amendment Should Be Ratified., Lawson Purdy May 1910

Income Tax Amendment Should Be Ratified., Lawson Purdy

Journal of Accountancy

No abstract provided.


Insert No Ambiguity Into The Constitution, Austin G. Fox May 1910

Insert No Ambiguity Into The Constitution, Austin G. Fox

Journal of Accountancy

No abstract provided.


Income Tax. An Illuminating Discussion Of The Pending Amendment To The Constitution, American Association Of Public Accountants May 1910

Income Tax. An Illuminating Discussion Of The Pending Amendment To The Constitution, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Income Tax Sound In Law And Economics., William E. Borah May 1910

Income Tax Sound In Law And Economics., William E. Borah

Journal of Accountancy

No abstract provided.


No Taxation Without Representation, William D. Guthrie May 1910

No Taxation Without Representation, William D. Guthrie

Journal of Accountancy

No abstract provided.


Treatment Of The Tax Account, Lincoln Hutchins Apr 1910

Treatment Of The Tax Account, Lincoln Hutchins

Journal of Accountancy

No abstract provided.


Public Accountant And The Corporation Tax, J. H. Kingwill Feb 1910

Public Accountant And The Corporation Tax, J. H. Kingwill

Journal of Accountancy

No abstract provided.


Year-Book (Twenty-Third Anniversary). Officers, Committees, Trustees, And Members. Proceedings Of The Annual Meeting At The Hotel Astor, New York City, October 17, 18, 19, And 20, 1910, American Association Of Public Accountants Jan 1910

Year-Book (Twenty-Third Anniversary). Officers, Committees, Trustees, And Members. Proceedings Of The Annual Meeting At The Hotel Astor, New York City, October 17, 18, 19, And 20, 1910, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Executive Officer For The American Association Of Public Accountants; Bulletin, September 30th, 1910, American Association Of Public Accountants Jan 1910

Executive Officer For The American Association Of Public Accountants; Bulletin, September 30th, 1910, American Association Of Public Accountants

AICPA Annual Reports

At a meeting of the Special Committee on Guarantee Fund held September 30th, 1910, the secretary reported that up to date One hundred and thirty-nine (139) members have subscribed Twenty-five ($25) Dollars each, and Fifty-four (54) Ten ($10) Dollars each. This makes a GUARANTEE FUND of more than Four Thousand Dollars ($4,000) per annum for the next three years, all or any part of which may be called for by the Board of Trustees of the Association. An alphabetical list of the names and addresses of the subscribers is appended. In response to requests made of them, several members of …


Classification Of Operating Expenses Of Carriers By Water, United States. Interstate Commerce Commission Jan 1910

Classification Of Operating Expenses Of Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This Classification of Operating Expenses, 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. In formulating this classification, it has been the endeavor of the Bureau of Statistics and Accounts to enlist the cooperation of the various associations representing the carriers by water throughout the United States. With the exception of the American Steamship Association, the assistance received has been rendered by the representatives of individual carriers rather than by the associations of which these carriers are members. All suggestions and …


Certified Public Accountant, Walter A. Staub Jan 1910

Certified Public Accountant, Walter A. Staub

Individual and Corporate Publications

What the Certified Public Accountant is and what he does. The growth, the requirements and the work of a new profession. Reprinted from The business World, of JULY, 1910. With the Compliments of Lybrand, Ross Bros. & Montgomery Certified Public Accountants New York Pittsburgh Chicago Philadelphia


Accounting System For Rice Mills, Charles E. Wermuth Jan 1910

Accounting System For Rice Mills, Charles E. Wermuth

Individual and Corporate Publications

No abstract provided.


Budgets And Balance Sheets: The Practical Application Of Sound Accounting Principles And Methods To Municipal Book-Keeping, Harvey S. Chase Jan 1910

Budgets And Balance Sheets: The Practical Application Of Sound Accounting Principles And Methods To Municipal Book-Keeping, Harvey S. Chase

Individual and Corporate Publications

My experience among cities both large and small and in various parts of the United States during the last fifteen years has led me to certain conclusions from which I find myself unable to escape, and one of these conclusions bears very closely upon this matter of "Capital" and "Revenue" in municipal accounts. In fact, it appears to me that we do have, and must necessarily have, in city affairs the same distinctions in classes of accounts which are represented by these titles "Capital" and "Revenue" in commercial affairs. It will be found impractical to install sound accounting methods in …


Depreciation In Water-Works Accounts With Reference To Uniform Reports, Harvey S. Chase Jan 1910

Depreciation In Water-Works Accounts With Reference To Uniform Reports, Harvey S. Chase

Individual and Corporate Publications

Some twenty years ago the writer was superintendent of a water works in one of the smaller cities of New England, and sub-quently became treasurer, and was also manager of the gas plant in the same municipality. During his administration the water works were rebuilt, new pumps were installed, a water tower erected, a filter introduced, and the mains extended in many streets. At the same time a complete reorganization of the gas plant went on, with new works and holders. The process was changed from coal gas to water gas, and the mains throughout the town were repaired and …


Chase On The Corporation Tax, Harvey S. Chase Jan 1910

Chase On The Corporation Tax, Harvey S. Chase

Journal of Accountancy

No abstract provided.


Constitution And By-Laws, As Amended At The New York Annual Meeting, October, 1910, American Association Of Public Accountants Jan 1910

Constitution And By-Laws, As Amended At The New York Annual Meeting, October, 1910, American Association Of Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Classification Of Expenditures For Additions And Betterments As Prescribed By The Interstate Commerce Commission For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1910

Classification Of Expenditures For Additions And Betterments As Prescribed By The Interstate Commerce Commission For Steam Roads In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

This classification should be so applied as to reflect the net increase or decrease (determined according to the rules provided) in the investment of a carrier in such property as is used in the operation of railways as transportation agencies, including outside operations incidental to furnishing transportation. Entries in the accounts prescribed in this classification should be made only with respect to additions to, betterments of, and withdrawals and retirements of property composing the plant and equipment of existing main and branch lines, including sidings and spur tracks and the necessary buildings, structures, and facilities. Until such time as a …