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Full-Text Articles in Accounting

Cpa Client Bulletin, February 1981, American Institute Of Certified Public Accountants (Aicpa) Feb 1981

Cpa Client Bulletin, February 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 5 No. 2, February 1981, American Institute Of Certified Public Accountants (Aicpa) Feb 1981

Practicing Cpa, Vol. 5 No. 2, February 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.30, September 21, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.30, September 21, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.50, February 9, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 9 No.50, February 9, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


What's Going On, Edition 81-2 (May 15, 1981), American Institute Of Certified Public Accountants Jan 1981

What's Going On, Edition 81-2 (May 15, 1981), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.26, August 24, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.26, August 24, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accounting And Reporting By Defined Contribution Plans; Issues Paper (1981 March 17), American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Committee Jan 1981

Accounting And Reporting By Defined Contribution Plans; Issues Paper (1981 March 17), American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Committee

Issues Papers

No abstract provided.


Filings Under Federal Securities Statutes; Statement On Auditing Standards, 037, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Filings Under Federal Securities Statutes; Statement On Auditing Standards, 037, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

When an independent accountant's report is included in registration statements, proxy statements, or periodic reports filed under the federal securities statutes, the accountant's responsibility, generally, is in substance no different from that involved in other types of reporting. However, the nature and extent of this responsibility are specified in some detail in these statutes and in the related rules and regulations.


Philadelphia: An Office Profile, Anonymous, James H. Karales Jan 1981

Philadelphia: An Office Profile, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.


Accounting Practices 1981: Airline Industry : Illustrative Items Of Current Interest From Annual Reports To The Sec, Deloitte, Haskins & Sells Jan 1981

Accounting Practices 1981: Airline Industry : Illustrative Items Of Current Interest From Annual Reports To The Sec, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Accounting For Pensions, Deloitte, Haskins & Sells Jan 1981

Accounting For Pensions, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Development Of Auditing Standards In Australia, Robert William Gibson, Roger Arnold Jan 1981

Development Of Auditing Standards In Australia, Robert William Gibson, Roger Arnold

Accounting Historians Journal

The development of auditing standards in Australia occurred in three phases. The primary professional initiatives have come from the Institute of Chartered Accountants in Australia. The first phase was marked by F. E. Trigg's presentation to the Australian Congress on Accounting in 1948. In this work Trigg relied heavily on English practice and thought. The second phase was largely a period of inactivity so far as auditing standards were concerned because of concern for other matters of greater urgency. The third phase was marked by the adoption of American ideas and, partly in response to continuing criticism of accounting, a …


Accounting Records Of The East India Company, Vahe Baladouni Jan 1981

Accounting Records Of The East India Company, Vahe Baladouni

Accounting Historians Journal

The rather extensive and complex collection of accounting and related materials of the East India Company may be viewed in four distinct periods. Paradoxically, the first period (1600-1663) is marked by an absence of account books. The second period (1664-1697), however, provides us with a near-complete set of books. The maintenance of three separate sets of accounting records distinguishes the third period (1698-1712) when three East India Companies (London, English, United) were operating simultaneously. From around 1712 until final liquidation of the Company in 1858 - fourth and last archival period - record keeping assumed certain features of modern accounting. …


Book Reviews [1981, Vol. 8, No. 1], Dale A. Buckmaster Jan 1981

Book Reviews [1981, Vol. 8, No. 1], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Alfred D. Chandler, Jr., Editor, Managerial Innovation at General Motors Reviewed by Daniel A. Wren; Alfred D. Chandler, Jr., Editor, Pioneers in Modern Factory Management Reviewed by Michael F. Pohlen; Nicholas Dopuch and Lawrence Revsine, Editors, Accounting Research 1960-1970: A Critical Evaluation Reviewed by J. Edward Ketz; Marshall M. Kirkman, Railway Expenditures: Their Extent, Object, and Economy, 2 vols. Reviewed by James W. Jones; J. Kitchen and R. H. Parker. Accounting Thought and Education: Six English Pioneers Reviewed by Peter Boys; Gary John Previts and Barbara Dubis Merino, A History of Accounting in America: An Historical Interpretation …


Doctoral Research [1981, Vol. 8, No. 1], Maureen Helena Berry Jan 1981

Doctoral Research [1981, Vol. 8, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Money and Clientship in the Ancient Irish Laws by Marilyn Eleanor Gerriets; The Use of Accounting Records of the Harden General Store 1860-1900 to Study Price Fluctuations, Barter and Changes in Consumption by Bobby Eugene Smiley; The Impact of the American Civil War on the Pattern of International Trade and on the British Money Market by William Wesley Nye; Foreign Trade, Foreign Capital and the Peripheralization of the Ottoman Empire, 1830-1913 by Sevket Pamuk; The Impacts of the Multinational Oil Corporations on Nigeria's Economic Growth: Theoretical and Empirical Explorations by Christian `Dare Odofin; he Role of Investment …


Accounting Historians Journal, 1981, Vol. 8, No. 1 [Whole Issue] Jan 1981

Accounting Historians Journal, 1981, Vol. 8, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


History Of The Abacus, Keith E. Sugden Jan 1981

History Of The Abacus, Keith E. Sugden

Accounting Historians Journal

As the revolution in computing advances, it is appropriate to step back and look at the earliest practical aid to computation?? abacus. Its formal western origins lie with the Greeks and the expansion of trade in the seventh century BC, and its design and application showed remarkably little change over the following two thousand years. A measure of the usefulness of the abacus is seen by the fact that it survived the advent of algorism by some six centuries but its major significance for western culture lies in its perfect and seminal representation of the decimal system.


Four Schools Of European Accounting Thought, Vassilios P. Filios Jan 1981

Four Schools Of European Accounting Thought, Vassilios P. Filios

Accounting Historians Journal

A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.


Book Reviews [1981, Vol. 8, No. 2], Dale A. Buckmaster Jan 1981

Book Reviews [1981, Vol. 8, No. 2], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Tito Antoni, I Costi Industriali di Una Azienda Conciaria della Fine del Trecento, 1384-1388 Reviewed by Alvaro Martinelli; Horace Lucian Arnold (Henry Roland), The Complete Cost-Keeper, 3rd ed. Reviewed by G. Stevenson Smith; Andrew Barr and Kenneth W. Perry, Editors, Written Contributions of Selected Accounting Practitioners Volume 3: Andrew Barr Reviewed by Martin Benis; Victor Z. Brink, Foundations for Unlimited Horizons?? Institute of Internal Auditors 1947-1976 Reviewed by H. V. Vasudeva Rao; Alfred DuPont Chandler, Jr., The Visible Hand: The Managerial Revolution in American Business Reviewed by Mary McKinney Schweitzer; A Chartered Accountant, The Etiquette of The …


Doctoral Research [1981, Vol. 8, No. 2], Maureen Helena Berry Jan 1981

Doctoral Research [1981, Vol. 8, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: The Formation of Fiscal Policy in the Reign of Louis XIV: The Example of Nicolas Desmaretz, Controller General of Finances by Gary Bruce McCollim; The Cincinnati Branch of the Second Bank of the United States and Its Effect on the Local Economy, 1817-1836 by Marilynn Melton Larew; The Business History of the Antebellum Wisconsin Newspaper, 1833-1860: A Study of Concentration of Ownership and Diversity of Views by Carolyn Stewart Dyer; Money, Sheep, and Economic Crisis in Argentina, 1852-1900: Questions About The Principles of Economics by Jeffrey Alan Lamia; Men, Money, Machines: Studies Comparing Colliery Operations and Factors …


Washington Report, Vol. 10 No.20, July 13, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.20, July 13, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Depreciation Of Income Producing Real Estate; Issues Paper (1981 November 16), American Institute Of Certified Public Accountants. Committee On Real Estate Accounting Jan 1981

Depreciation Of Income Producing Real Estate; Issues Paper (1981 November 16), American Institute Of Certified Public Accountants. Committee On Real Estate Accounting

Issues Papers

No abstract provided.


Accelerated Cost Recovery System, Deloitte, Haskins & Sells Jan 1981

Accelerated Cost Recovery System, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Accountants' Index. Twenty-Ninth Supplement, January-December 1980, Volume 2: M-Z, Linda Pierce, American Institute Of Certified Public Accountants Jan 1981

Accountants' Index. Twenty-Ninth Supplement, January-December 1980, Volume 2: M-Z, Linda Pierce, American Institute Of Certified Public Accountants

Accountants' Index

No abstract provided.


New Partners, Directors And Managers 1981, Anonymous Jan 1981

New Partners, Directors And Managers 1981, Anonymous

Haskins and Sells Publications

No abstract provided.


Washington Report, Vol. 10 No.31, September 28, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.31, September 28, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Review Of Interim Financial Information; Statement On Auditing Standards, 036, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Review Of Interim Financial Information; Statement On Auditing Standards, 036, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information and on the reporting applicable to such engagements.


Washington Report, Vol. 10 No.15, June 8, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.15, June 8, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.10, May 4, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.10, May 4, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.18, June 29, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.18, June 29, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.