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Articles 9361 - 9390 of 16682
Full-Text Articles in Accounting
Washington Report, Vol. 11 No.33, October 11, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.33, October 11, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.35, October 25, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.35, October 25, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.3, March 15, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.3, March 15, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.15, June 7, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.15, June 7, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.6, April 5, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.6, April 5, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
New Partners, Directors And Managers 1982, Anonymous
New Partners, Directors And Managers 1982, Anonymous
Haskins and Sells Publications
No abstract provided.
Measuring Productivity, Charles G. Steele
Measuring Productivity, Charles G. Steele
Haskins and Sells Publications
No abstract provided.
Interview With Schering-Plough's Bob Luciano, Anonymous, James H. Karales
Interview With Schering-Plough's Bob Luciano, Anonymous, James H. Karales
Haskins and Sells Publications
No abstract provided.
Final Examinations Of The Institute Of Chartered Accountants In England And Wales, 1882-1981, John Freear
Final Examinations Of The Institute Of Chartered Accountants In England And Wales, 1882-1981, John Freear
Accounting Historians Journal
Abstract: This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882-1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is followed by a review of the final examination structures from 1882 onwards. Finally, material on the achieved pass rates is presented. The structural changes illustrate some shift in emphasis from bookkeeping and law towards managerial accounting and economics, taxation, and systems and data processing. Pass rates have declined from around 60 percent to around 40 percent over the period, though not evenly.
Cpa Client Bulletin, January 1982, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1982, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Tax Law And Women: Implications Of The 1981 Tax Act, Gary L. Maydew, Paula C. Morrow
Tax Law And Women: Implications Of The 1981 Tax Act, Gary L. Maydew, Paula C. Morrow
Woman C.P.A.
No abstract provided.
Cpa Letter, 1982, American Institute Of Certified Public Accountants
Cpa Letter, 1982, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.9, April 26, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.9, April 26, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.23, August 2, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.23, August 2, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Practicing Cpa, Vol. 6 No. 1, January 1982, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 6 No. 1, January 1982, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Book Reviews [1982, Vol. 9, No. 1], Dale A. Buckmaster
Book Reviews [1982, Vol. 9, No. 1], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Lawrence Robert Dicksee. Business Methods and the War Reviewed by William L. Talbert; Marc Jay Epstein, The Effect of Scientific Management on the Development of the Standard Cost System Reviewed by Ashton C. Bishop; Charles Waldo Haskins (Edited by Frederick A. Cleveland). Business Education and Accountancy Reviewed by Lloyd Seaton, Jr.; Herman Herwood (assisted by Joseph C, Myer), Assumed Compilers. The Herwood library of Accountancy Reviewed by Homer H. Burkett; Eugene Leautey and Adolphe Guilbault. La Science des Comptes Mise a la Portee de Tous Reviewed by Bernard Colasse; Allan J. Lichtman and Valerie French, Historians and …
Brief History Of Property And Depreciation Accounting In Municipal Accounting, James Harrel Potts
Brief History Of Property And Depreciation Accounting In Municipal Accounting, James Harrel Potts
Accounting Historians Journal
Generally accepted accounting principles require the exclusion of permanent property and the non-recognition of depreciation in most governmental funds. Although this issue was settled in the early 1930s fervent debate continued as to the merits of this practice from 1895 to around 1925. Several prominent accountants argued for the inclusion of permanent property and the recognition of depreciation in governmental funds during this earlier period.
Some Contributions Of And Some Controversies Surrounding Thomas Jones And Benjamin Franklin Foster, Hugh P. Hughes
Some Contributions Of And Some Controversies Surrounding Thomas Jones And Benjamin Franklin Foster, Hugh P. Hughes
Accounting Historians Journal
Thomas Jones and Benjamin Franklin Foster were two early American accounting textbook authors and teachers. Their careers, spanning the middle of the nineteenth century, occurred during a time of relatively little professional activity and interchanging their achievements to appear even more noteworthy. While Jones did not originate the proprietary theory, he was an early advocate of financial statements and not ledger balances as the culmination of bookkeeping. While Foster appears to have made little original contribution, the wide use of his texts appears to have encouraged greater reliance on a theoretical understanding of bookkeeping.
Announcement [1982, Vol. 9, No. 2]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 2], Author Unknown
Announcement [1982, Vol. 9, No. 2]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 2], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for Accounting Historians Journal Vol. 1-3, Accounting History Classics Series, Selected Classics in the History of Bookkeeping, and Working Paper Series. Also included are: price list for the Academy's publications, table of contents for Accounting and Business Research spring 1982, Accounting Review Jan. 1983, Accounting and Finance May 1982, Application for Membership, and Guide for Submitting Manuscripts.
History In Today's Business School, David D. Van Fleet, Daniel A. Wren
History In Today's Business School, David D. Van Fleet, Daniel A. Wren
Accounting Historians Journal
Members of the American Assembly of Collegiate Schools of Business were surveyed to determine to what extent the history of various business school subjects (accounting, economics, management, etc.) was a part of today's curricula. Findings indicated widespread teaching of history and the feeling that more should be done. However, the findings also indicate that much of the current teaching is not being done in separate courses by professional historians or even those interested in history. Implications for curricula development are discussed.
Taylor's Contribution To Cost Accounting: A Comment, M. C. Wells
Taylor's Contribution To Cost Accounting: A Comment, M. C. Wells
Accounting Historians Journal
Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1878 to 1890). In their article on his contribution to the development of cost accounting, Chen and Pan suggest that Taylor has not received the credit he deserves. They also assert a close association between cost accounting and scientific management. Finally, Chen and Pan compare Taylor's work with a book published in 1885 by Metcalfe.
Accounting Historians Journal, 1982, Vol. 9, No. 2 [Whole Issue]
Accounting Historians Journal, 1982, Vol. 9, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Accounting Historians Journal, 1982, Vol. 9, No. 1 [Whole Issue]
Accounting Historians Journal, 1982, Vol. 9, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Value-Added Taxation: The Roots Run Deep Into Colonial And Early America, Robert P. Crum
Value-Added Taxation: The Roots Run Deep Into Colonial And Early America, Robert P. Crum
Accounting Historians Journal
This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net product were present during this early period. Through the use of these concepts the historical justifications for the income and sales tax system are provided and indicate a trend toward combining these concepts into one tax. The value-added tax is such a tax. The author concludes that adoption of this tax would complete a trend in American taxation which "took root" in colonial …
Reporting On Condensed Financial Statements And Selected Financial Data; Statement On Auditing Standards, 042, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Condensed Financial Statements And Selected Financial Data; Statement On Auditing Standards, 042, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on reporting in a client-prepared document on a. Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity that is required to file, at least annually, complete audited financial statements with a regulatory agency. b. Selected financial data that are derived from audited financial statements of either a public or a nonpublic entity and that are presented in a document that includes audited financial statements (or, with respect to a public entity, that incorporates audited financial statements by reference to information filed with a …
Audit Detection Of Financial Statement Errors: Implications For The Practitioner, Robert E. Hylas
Audit Detection Of Financial Statement Errors: Implications For The Practitioner, Robert E. Hylas
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Illustrations Of Foreign Currency Translation : A Survey Of The Application Of Fasb Statement No. 52; Financial Report Survey, 24, Hortense Goodman, Leonard Lorensen
Illustrations Of Foreign Currency Translation : A Survey Of The Application Of Fasb Statement No. 52; Financial Report Survey, 24, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Illustrations Of Accounting For Innovative Financing Arrangements; Financial Report Survey, 25, Hortense Goodman, Leonard Lorensen
Illustrations Of Accounting For Innovative Financing Arrangements; Financial Report Survey, 25, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.5, March 29, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.5, March 29, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 10 No.46, January 11, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 10 No.46, January 11, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.